Garate, Anitua made a number of revolvers and auto pistols in the 1920's period. Some of them were copies of S&W or Colt designs intended for export to this country and sale as Colt or S&W originals if the customer was not too swift. The .32-20 chambering was pretty common in Spanish revolvers of the time. The Garate, Anitua guns were a little better than most of the Spanish pot metal junk of the time; at least they put their names on the guns and the actual caliber, not "USE CARTRIDGES THAT FIT BEST" as one of the type is marked.
I do not recommend firing the gun, though. There are fine examples of the Spanish gunmakers' art, but these revolvers were not among them. The steel (iron?) is iffy, the craftsmanship only good enough to get it sold. I have seen a number of the type blown up.