IBERIA was a record label from Spain. It was produced by Fábrica De Discos Columbia S.A. It was based, company and factory, first in San Sebastian then corporate headquarters moved to Madrid in 1957 and factory in early 1970s to Madrid.
The company was established in 1935 after its predecessor, the Columbia Graphophone Company, S.A.E. got into a conflict with its British parent EMI. (Columbia Gramophone Company SAE itself had been established on August 30, 1923)
While the Columbia Gramophone Company SAE used two labels: Regal for local repertoire and Columbia for the rest, Discos Columbia switched to Columbia for all their releases and established the Alhambra Records Corporation for Latin America. IBERIA was a subsidiary.

Source: Discogs