Is it a "ghost car" itself? The dark atmosphere of the photo and the fact that it has a funeral past could make one think of "supernatural motoring". And yes, every "barn find" has a touch of mystery, but if - like in this case - the find is a forgotten hearse deep down in an obscure garage, the subject becomes more interesting.
In this case the sober bodywork, without any baroque ornament nor any other design feature - the rear wheel cover being the only frivole exception - looks like a postwar creation. The basis is a simple and reliable Citroën Rosalie from the mid 30s of which the front half remains unchanged, and the car seems to be in very good overall condition. The history itself is not as interesting and mysterious as could appear: the Citroën was in use as hearse in Barcelona until the 1970s, and then it was parked where it remains today. In the garage of the funeral company. Sometimes the "barn find" photos can be misleading...