Well, the proof marks are indicative of manufacture in Eibar no sooner than 1929. There were some very small gunmakers in Spain around that time, and it may prove impossible to attribute your gun definitively to one of them. The fit and finish aspect appears to be at least decent. From a design standpoint, it has a sideplate, which is a good sign, but lacks a barrel lug for the ejector rod tip, which isn't so good.
It's most likely chambered for the .38 Long Colt cartridge, which is not the same as .38 Special. Not knowing what level of experience and sophistication you have with respect to firearms, I want to emphasize that attempting to fire .38 Special in ths gun would be hazardous. In fact, if you are going to shoot this at all, even with the correct ammunition, a once over by a professional gunsmith would be in order.