It has a lot of features in common with this Spanish "Fuskaro".38 of indeterminate age:
https://image.invaluable.com/housePh...-L48226387.jpg
Fuskaro is almost certainly a misreading of the Basque word Euskaro, which is a form of the word the Basques apply to their own language and culture. The Esprin brothers (Esprin Hermanos) of the gun-making Eibar region produced revolvers associated with the name. I don't know if Euskaro would be considered a brand name or just a nationalistic designation tacked onto the primary Hermanos Esprin factory identity.
The frame modeling and contouring as well as the stud and screw positions seem identical between your gun and the photo I link to. The hammer spur profile and trigger guard shape are a little off, but those are pieces on which a precise configuration is not necessary for the revolver to function.
Maybe you can get to a firm identity from internet searches for both "Fuskaro" and "Euskaro" along with "Esprin" and "revolver."
Good luck with your efforts to identify the gun to the extent that will allow its import.