Manufactured by Aeronautica Industrial, S.A., of Carabanchel Alto-Cuatrovientos, Madrid. The firm, which was established in 1927, had produced aircraft in collaboration with ENASA, and after WWII, trucks.
From 1956 or 57 to around 1964, and probably other years they produced Avia Model 200 motocarro three-wheelers powered by 197cc Hispano Villiers engines. These were fitted with bodywork and fittings in various styles including parcel delivery, garbage collection, transportation of butane gas, tipper trays, refrigerated vans and more.
In the early 1960s they began producing trucks and vans, and later built buses as well. In the early seventies, Aeronautica Industrial became part of Motor Ibérica, S.A., with its main factory in Barcelona.
Sources: jacques-leretrait.blogspot.com, et al.