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

Many people believe that entering code 6810 on their RUT automatically makes them merchants, forces them to pay ICA, or subjects them to a special tax regime. This is not the case: the code describes your activity; it does not replace the lease agreement or the income tax return. If you are looking for a step-by-step guide on how to register or update, you can already find it in our RUT guide for landlords. Here we address something else: what exactly 6810 covers and which registration corresponds to each case.

Quick answer: 6810 is the activity for anyone who buys, sells, manages, or leases their own or leased properties. If you charge for managing properties belonging to others, the code is 6820. And the RUT, the Chamber of Commerce, and the landlord registry are three distinct registrations.

What 6810 is called and who it applies to

In DIAN Resolution 000114 of 2020, which adopted the ISIC Rev. 4 A.C. for tax control, class 6810 is called "Real estate activities performed with own or leased property." Class 6820 is called "Real estate activities performed on a fee or contract basis."

The fundamental difference: 6810 is for those acting on their own behalf, as the owner or as the primary lessee. 6820 is for those who charge a fee for mediating, appraising, advising, or managing third-party properties.

What is included in 6810

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

• Buying, selling, managing, renting, or leasing own or leased residential and non-residential properties, including exhibition halls, movie theaters, storage facilities, shopping centers, and land.
• Furnished or unfurnished houses and apartments 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 thirty-day cutoff is the most confusing part. If you rent an apartment to a tenant for months or years, you fall under the logic of 6810. If you offer short-term stays as lodging services for visitors, you are in a different family of codes.

What is excluded

According to the classification notes, building construction, subdivision of land with improvements, hotels, apart-hotels, vacation centers, camping grounds, temporary shelters, and timeshares are not in 6810. Those activities have their own classes related to construction and lodging. Before marking any, open it in the official DANE document and confirm the class number; I prefer not to give you a code from memory that 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 by the month and sometimes by the night). In those cases, the sensible thing to do is to consult with an accountant, not to guess.

6810 versus 6820: where is the line

If you rent out your own apartment, it is 6810. If someone hands over their property for you to rent, manage, or sell in exchange for a commission, your activity is 6820. Appraising, consulting, and managing condominiums, housing complexes, shopping centers, and market plazas also fall there.

If you manage third-party properties, see how the relationship is documented in our article on the mandate contract for renting with a real estate agency.

0090 and "capital income" are not the same

There is a lot of confusion here. 0090 is not the code for property rentals: in the DIAN's own classification, it describes natural persons who are rentiers of capital from interest, dividends, and capital yields. Older references to code 7010 or Resolution 139 of 2012 are not the current rule for the form.

On the other hand, according to DIAN Concept 11383 of 2024, in the general income category, capital income includes interest, financial yields, rentals, royalties, and exploitation of intellectual property. That is: your rental payment can be capital income in your tax return and, at the same time, activity 6810 in your RUT. They are two different boxes on two different forms.

Three commonly confused registrations

1. RUT

This is where your activity code appears. If you still don't have a RUT, start with this guide. Watch out for fixers: the official channel is dian.gov.co, and you don't have to pay intermediaries or portals that aren't that one to register or change your activity.

2. Mercantile Registration (Chamber of Commerce)

6810 is not, by itself, a mercantile registration. Article 20, numeral 2, of the Commercial Code makes the rental of furniture bought to be leased and the rental of goods to be sub-leased mercantile activities; the rental of your own property is not on that list. However, Article 24 clarifies that the list is not closed, so habitual action with a profit motive can change the analysis. The Cali Chamber of Commerce, for example, indicates that merchants and establishments must register, and that it does not apply to a natural person who exclusively carries out non-mercantile activities.

If you registered unnecessarily and want to leave, see how to cancel a natural person's mercantile registration.

3. Landlord Registry (Law 820 of 2003)

This is another registration, with 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 an owner or sub-lessor you have more than five contracts. Decree 51 of 2004 assigns that registry to mayors' offices (and the Government of San Andrés), valid for one year with automatic renewal.

What about the ICA? It is a municipal tax. Whether you must pay it depends on your municipality's statutes and whether your activity is mercantile; ask at your local Secretary of Finance. There is no national "yes" or "no" answer for all landlords.

Simple Regime: the code doesn't decide

The fact that 6810 or 6820 appears in the tariff annex does not qualify you for the Simple Tax Regime (RST). DIAN Concept 015191 of August 31, 2026, states that anyone who receives property from third parties to manage, lease, or sell in exchange for a commission cannot opt for the RST (Art. 906, numeral 8, letter b of the Tax Statute). That regulation 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 others.

The case of the owner who only rents their own property is not resolved by that concept, so I cannot promise you that you qualify or that you are excluded: verify it with an accountant before deciding.

What about ISIC Rev. 5

DANE Resolution 992 of August 6, 2026, adopts the CIIU Rev. 5 A.C., repeals Resolution 2306 of 2022, and grants up to two years for its implementation. During this period, the Rev. 4 A.C. (2022) may continue to be used. As of October 1, 2026, the DIAN economic activity page continues to cite resolutions 114 of 2020, 05 of 2021, 1232 of 2022, and 086 of 2023. Resolution 086 of 2023 does not change the note for 6810.

My practical advice: choose the code that the MUISCA form offers you 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, managing, or renting own or leased properties, including houses and apartments for more than 30 days. It also includes project promotion, lots without improvements, shopping centers, land, and space for animal shelter only, according to the DANE inclusion note (verify with the official source).

❓ When is the code 6820 and not 6810?

It is 6820 when you charge for managing, renting, appraising, or administering properties belonging to others. This includes fees or contracts, appraisals, and the administration of co-ownerships; if you rent your own property as an owner, you stay in 6810. Confirm the details in the official DANE notes (verify with the official source).

❓ Is 0090 useful for declaring rentals?

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

❓ Does renting by the day fall under 6810?

The rental of houses and apartments falls under that note when the period is longer than 30 days. Short stays such as lodging services are outside 6810 and go to the lodging classes; check the exact number in the DANE document (verify with the official source).

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

6810 is not, by itself, a commercial registration. The rental of one's own property is not in Art. 20, No. 2 of the Commercial Code, although Art. 24 leaves the list open and frequency may change the analysis. When in doubt, consult your Chamber or an accountant (verify with the official source).

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

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 of more than 15,000 inhabitants if renting urban housing is your main activity, if there is intermediation, or if you have more than five contracts (verify with 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 continues to cite resolutions based on Rev. 4. Rev. 5 has a transition of up to two years; use the code shown by the form (verify with the official source).