It might be an Irish plate: 32 D might suggest an Irish 'historic' plate'? It’s hard to be sure if the country code is the letter P but the code for Poland is PL; P is used by Portugal.
My Irish Free State sleuth says that this does indeed look to be an Irish 'historic' number. They have the original year of registration - 32; the county indentifier letter - D for Dublin; then the numbers 12 followed by four digits. Unfortunately this is too many digits for most standard number plates!
This is my 1932 J2, J2517. I purchased the car in Wales, UK and brought it back to Howth, Dublin while living there 2010-2014. The car was photographed in front of Howth Castle for an article published in Irish Vintage Scene magazine (Issue 81, February 2013). I have since relocated to Pittsburgh USA and engaged Tom Metcalf (Safety Fast Restorations, Ohio) to restore the car, returning it to its original green livery. We were very pleased to receive an acceptance and go on to win an Amelia Award at the 2020 Amelia Island Concourse d'Elegance, a testament to the standard of Tom's work. Below is a picture of the car as it looks today.