CIIU Code 6810 in Colombia: what it includes, how it differs from 6820, and which registration applies to you

Many people believe that putting code 6810 on the RUT automatically makes them a merchant, obliges them to pay ICA, or puts them into a special regime. That's not the case: the code describes your activity, it does not replace the lease contract or the income tax return. If what you're looking for is the step-by-step guide to registering or updating, you already have it in our RUT guide for landlords. Here we address something else: what exactly code 6810 covers and which registration applies to each case.

Quick answer: 6810 is the activity of someone who buys, sells, manages or leases their own or leased real estate. If you charge for managing other people's properties, the code is 6820. And the RUT, the Chamber of Commerce and the landlord registration are three different registrations.

What 6810 is called and who it applies to

In DIAN Resolution 000114 of 2020, which adopted CIIU Rev. 4 A.C. for tax control, class 6810 is called «Real estate activities with own or leased property». Class 6820 is called «Real estate activities carried out for a fee or on contract».

The core difference: 6810 is for someone acting on their own account, as owner or as main lessee. 6820 is for someone who charges a fee for intermediating, appraising, advising or managing third-party properties.

What is included in 6810

According to the inclusion text reproduced by DANE (adapted from CIIU Rev. 4 A.C.), 6810 covers:

• Purchase, sale, administration, renting or leasing of own or leased real estate, residential and non-residential, including exhibition halls, cinemas, storage, shopping centers and land.
• Houses and apartments, furnished or unfurnished, for periods longer than thirty days.
• Promotion and marketing of real estate projects.
• Subdivision of land into lots without improvements.
• Provision of space solely for animal shelter.

The more-than-thirty-days cutoff is the one that causes the most confusion. If you rent an apartment to a tenant for months or years, you're within the logic of 6810. If you offer short stays as a lodging service for visitors, you're already in another family of codes.

What falls outside

According to the classification notes, building construction, subdivision of land with improvements, and hotels, aparthotels, holiday centers, campsites, temporary lodgings and timeshares are not part of 6810. Those activities have their own classes, for construction and for accommodation. Before selecting any of them, open it in the official DANE document and confirm the class number; I prefer not to give you from memory a code I haven't verified.

An honest downside: the inclusion and exclusion notes are long and sometimes ambiguous for mixed cases (for example, a property you rent out monthly and sometimes nightly). In those cases, the sensible thing is to consult an accountant rather than guess.

6810 vs. 6820: where the line is

If you rent out your own apartment, it's 6810. If a person hands you their property so you can rent it, manage it or sell it in exchange for a commission, your activity is 6820. Appraisal, consulting and the administration of condominiums, housing complexes, shopping centers and marketplaces also fall there.

If you manage a third party's properties, see how the relationship is documented in our article about the mandate contract for renting through a real estate agency.

Code 0090 and «capital income» are not the same thing

There is a lot of confusion here. Code 0090 is not the code for renting out property: in DIAN's own classification it describes individuals who receive capital income from interest, profits and capital yields. Old references to code 7010 or to Resolution 139 of 2012 are not the current rule for the form.

On the other hand, according to DIAN Opinion 11383 of 2024, under the general schedule, capital income includes interest, financial returns, rentals, royalties and exploitation of intellectual property. In other words: your rent may be capital income on the income tax return and, at the same time, activity 6810 on the RUT. They are two different boxes on two different forms.

Three registrations that get confused

1. RUT

This is where the activity code appears. If you don't have a RUT yet, start with this guide. Be careful with intermediaries: the channel is dian.gov.co, and you have no reason to pay intermediaries or portals other than that one to register or change your activity.

2. Commercial registration (Chamber of Commerce)

6810 is not, on its own, a commercial registration. Article 20, numeral 2, of the Commercial Code makes leasing movable property bought for leasing and leasing goods for sublease commercial; leasing your own property is not on that list. However, Article 24 clarifies that the list is not closed, so habitual activity for profit may change the analysis. The Cali Chamber of Commerce, for example, indicates that merchants and establishments are registered, and that it does not apply to individuals who carry out exclusively non-commercial activities.

If you registered unnecessarily and want to get out, see how to cancel the commercial registration of an individual.

3. Landlord registration (Law 820 of 2003)

This is a different registration, before the administrative authority. Article 28 of Law 820 requires it in municipalities with more than 15,000 inhabitants when renting urban housing is your main activity, when there is intermediation, or when, as owner or sublessor, you have more than five contracts. Decree 51 of 2004 assigns this registration to the mayor's offices (and to the Governorate of San Andrés), valid for one year with automatic renewal.

And ICA? It is a municipal tax. Whether you must pay it depends on your municipality's statute and on whether your activity is commercial; ask your local Treasury Secretariat. There is no national «yes» or «no» answer for all landlords.

Simple Regime: the code doesn't decide

Having 6810 or 6820 appear in the rate annex does not qualify you for the Simple Regime. DIAN Opinion 015191 of August 31, 2026 states that someone who receives third-party properties to manage, rent or sell them in exchange for a commission cannot opt for the RST (art. 906 num. 8 lit. b of the Tax Statute). That rule also excludes asset management, intermediation, asset leasing and passive-income activities that represent 20% or more of gross income, and numeral 9 excludes combining those activities with another.

The case of an owner who only rents out their own property is not resolved by that opinion, so I can't promise you either that you qualify or that you don't: verify it with an accountant before deciding.

What's happening with CIIU Rev. 5

DANE Resolution 992, of August 6, 2026, adopts CIIU Rev. 5 A.C., repeals Resolution 2306 of 2022 and allows up to two years to implement it. During that period, Rev. 4 A.C. (2022) may still be used. As consulted on October 1, 2026, the DIAN economic activity page still cites resolutions 114 of 2020, 05 of 2021, 1232 of 2022 and 086 of 2023. Resolution 086 of 2023 does not change the 6810 note.

My practical advice: select the code that the MUISCA form offers you on the day you fill it out, not a number you saw on a blog about Rev. 5.

Frequently asked questions

❓ What activities does code 6810 cover?

It covers buying, selling, administering or leasing own or leased real estate, including houses and apartments for more than 30 days. It also includes project promotion, lots without improvements, shopping centers, land and space solely for animal shelter, according to the DANE inclusion note (verify in the official source).

❓ When is the code 6820 and not 6810?

It is 6820 when you charge for managing, leasing, appraising or administering other people's properties. That includes fees or contracts, appraisal and administration of co-ownerships; if you rent out your own property as owner, you remain in 6810. Confirm the details in the official DANE notes (verify in the official source).

❓ Can code 0090 be used to declare rentals?

Do not use 0090 as the code for renting out your property. The rent being capital income on the income tax return does not change the RUT code: the schedule includes rentals, but that is another box and another form (verify in the official source).

❓ Does daily rental fall under 6810?

Renting houses and apartments falls under that note when the period is longer than 30 days. Short stays as a lodging service are excluded from 6810 and go to the accommodation classes; check the exact number in the DANE document (verify in the official source).

❓ Do I have to register with the Chamber of Commerce if I have 6810?

6810 is not, on its own, a commercial registration. Renting your own property is not in article 20, numeral 2, of the Commercial Code, although article 24 leaves the list open and habitual activity may change the analysis. If in doubt, consult your Chamber of Commerce or an accountant (verify in the official source).

❓ Is the landlord registration under Law 820 the same as the Chamber of Commerce one?

No; it is a registration with the mayor's office, in the cases of article 28 of Law 820 of 2003. It applies in municipalities with more than 15,000 inhabitants if renting urban housing is your main activity, there is intermediation, or you have more than five contracts (verify in the official source).

❓ Does 6810 put me in the Simple Regime, and did it change with Rev. 5?

The code in the annex does not authorize the RST, and as of October 1, 2026, the DIAN portal still cites resolutions based on Rev. 4. Rev. 5 has a transition period of up to two years; use the code the form shows you (verify in the official source).