Customers and suppliers
You save customers and suppliers with their tax identification. DIR3 codes are filled in only when the recipient is a public body.
What the contact holds
Name, tax ID, and the details that later appear on the invoice or the expense. The same contact can be a customer, a supplier, or both. When you invoice you do not retype the tax ID each time.
- The contact’s tax ID.
- Details reused on invoices and expenses.
DIR3 only for public bodies
DIR3 codes are for invoicing a public administration through FACe. A private individual or a private company does not carry them. If the customer is not a public body, you leave DIR3 empty.
Common questions
Does every customer need DIR3?
No. Only public bodies. On other contacts DIR3 is not used.
Are the supplier and the customer separate records?
They can be the same contact, marked as a customer, as a supplier, or as both, with its tax ID.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.