I have before me, a 1934 Hudson Sporting Goods, of NYC, catalog advertising "Big Bertha" a copy of the T.L. No manufacturer, or countru of origin is listed, but the ad does say that the gun is imported. 5 or 6 inch bbl, .44 special,blued with "cased" T. and H. Special Price was $15.95(list was $39.95).
By comparison,Hudson was selling new 38/44 H.D.s for $33.45.
Most likely, your gun was made by Trocola, as the book, "Pistols of the World" says that they were the only one of the Eibar producers to make the gun, and that the quality was superb.
But there was so much "ownership change" and subcontracting, that the actual producer/pedigree of many Spanish handguns is very hard, as is pointed out in the book, "Spanish Handguns".
The triple lock copy was known as the "Modelo Militar" and the full name of the producer was; Trocola, Aranzabal, y Cia.
The Spanish Civil War(1936-39) would close down many small operations among the Basques in the Eibar region.
A famous lawsuit, by S&W, in the 1920's, against J. Galef, importers, stopped the deceptive labeling practices on many of these Spanish revolvers; such as "made for .38 Special SMITH & WESSON ctgs."- or - "SMITH & WESSON pattern".
If your T.L.has medallions in the grips, THE Spanish continued to use a "monogram" very much like S&W's intertwined letters; the ONE T.L. copy I've seen, Trocola used the 3 letters of their full company name, intertwined "TAC". A quick glance makes you think they are genuine 1910-20 S&W style grips.
But at least there was NO attempt to "confuse the buyer" with deceptive markings, due to S&W winning the Galef lawsuit in the previous decade.
Trocola, and another firm by the name of Garante, were the only 2 Eibar makers to win World War One British contracts to produce top break .455 D.A.s (on the S&W pattern of course!) for the arms starved Brits. Even though the hauty British considered these revolvers "2nd line"(and rejected many" Trocola was one of the more "respected" Eibar makers.
I have always wondered about the quality of the steel in the Spanish T.L.s?? Even though I think of Toledo steel, some of the "assembled" Spanish handguns in the 1890-1925 period had metal not much stronger than the "pot metal cap pistols" I had as kid!
Sorry for the lengthy post, but hope that it may give you some more info.
Bud