I can say Valca was an spanish film manufacturer (they made their own films, it's not rebranded), however it has been years since they stopped making photographic film. They produced some radiographic film and graphics arts material (photolitographic film) until 1992. Not sure if the company still exists, but is inactive. The roll must be very old and outdated long ago.
They used to make a wide range of very good B&W paper in the 70s-80s.
As curiosity, there was another spanish film manufacturer "Negra", but as Valca they stopped manufacturing many years (decades, perhaps) ago.
If someone is interested I can provide a small and incomplete listing of products from both companies.