One of the French mother sauces, this sauce is often described as “a basic brown sauce”. This description can be found almost everywhere, but it is virtually useless to anyone that does not already know what the sauce is. This sauce is usually made with a dark roux, a mirepoix, and a brown stock. Other ingredients can be added to taste, but these are often considered the foundations of the sauce.
The term, translating to Spanish Sauce, has been in use since at least the 1700s. However, it is difficult to determine if the first use case in the modern since originated in that era or if it goes back further.