CIIU code 6820 on the RUT: real estate commissions and brokerage

Short answer: if you charge a fee for selling, renting, managing, or appraising other people's properties, your activity is 6820, not 6810 or 0090. That changes everything on your RUT, your invoices, and what gets withheld from you.

I see this a lot: the broker who finds a tenant for a client's house and leaves the owner's code on the RUT. Friend, that code describes a different taxpayer. Here is what the rules actually say, without made-up percentages.

What 6820 is and how it differs from 6810

DIAN Resolution 000114 of 2020 adopts CIIU Rev. 4 A.C. for tax control purposes. The official titles are:

• 6810: "Real estate activities carried out with own or leased property".
• 6820: "Real estate activities carried out on a fee or contract basis".

The difference is about the taxpayer: the owner who rents out their own property goes under 6810; whoever charges for working on other people's property goes under 6820. If you are an owner, check the guide to code 6810. DANE's section L covers lessors, agents, and brokers, with own or leased property, or on a fee basis.

It is not 0090 either: that is a DIAN-specific classification for capital rentiers (individuals and illiquid estates), not the code for someone who charges a commission. And note: that a rent counts as capital income on the tax return (article 335 of the Tax Statute) does not turn the landlord into 0090 or the broker into 6810. The tax return and the RUT are different things.

What falls under 6820

The class note circulating in public listings includes brokerage in purchase, sale, and rental, appraisal, consulting, project promotion, and administration of condominiums, housing complexes, shopping centers, and marketplaces. It excludes, among others, warehousing, legal services, security, and hotel accommodation. Don't copy that list blindly: confirm it in the official DANE PDF before citing exclusions by class number.

The commission: what the Commercial Code says

The broker, according to article 1340, brings together two or more people for a commercial deal, without any relationship of collaboration, dependence, mandate, or representation. Article 1341 says they are entitled to the agreed remuneration; if there is none, to the customary one and, failing that, to the one set by experts. Unless agreed otherwise, the parties pay it in halves, and it accrues when the deal is concluded.

Practical translation: there is no national percentage. What counts is what is written in your contract. If someone tells you that "the law sets" a number, ask them for the article.

If you manage on the owner's behalf under a mandate, the principal withholds on the fees it pays the agent, and the agent identifies in its accounting what it receives for the principal (article 1.2.4.11 of DUR 1625). We explain this in the guide to the rental mandate contract.

How it is recorded on the RUT

Economic activities go in boxes 46 (main), 48 (secondary), and 50 (other) of sheet 1, and in box 161 of sheet 6. If the commission is your most important income, it goes as the main activity.

1. Log in to dian.gov.co as a registered user, or request an appointment with the DIAN.
2. Update the activity on the RUT.
3. Check that the final draft shows the correct code before confirming.

Watch out: this procedure should not be paid to a agent. The only channel is the DIAN. Also, DANE has already published CIIU Rev. 5 A.C. (Resolution 992 of 2026), but don't assume the DIAN has changed 6820: use the code MUISCA shows you on the day of the procedure.

VAT and withholding on the commission

The general VAT rate is 19% (article 468 of the Tax Statute), but it applies if you are a VAT-liable taxpayer and the service is not excluded; it is not true that every commission carries 19% automatically. The commission is a separate charge from the rent: DIAN Opinion 21910 of 2019 keeps the tax on the intermediary's commission apart from the VAT on the brokered lease.

A natural person may not be VAT-liable only if they meet all the conditions of paragraph 3 of article 437, including caps of 3,500 UVT in activity income, in the individual value of the taxed contract, and in deposits of taxed activities. If your income comes from contracts with the State, those limits are 4,000 UVT. Check the current UVT value with the DIAN.

On withholding for fees and commissions:

• If the beneficiary is a legal entity or equivalent, the income tax withholding is 11% (DUR 1625, art. 1.2.4.3.1).
• If the beneficiary is not obliged to file an income tax return, article 392 sets 10%. The rate for those who do file is set by the Government.

And note: the withholding is applied by whoever pays, acting as withholding agent. If there is a service other than the commission, it may have a different rate; ask an accountant to classify the concept.

Simple Regime: 6820 in the annex does not let you in

There is a lot of myth here. DIAN Opinion 015191 of August 31, 2026 states that whoever exclusively dedicates themselves to receiving third-party properties to manage, administer, rent, sell, or dispose of them for a commission cannot opt into the RST. The mandate does not change that nature, and the fact that 6810 and 6820 appear in the rate annex does not enable the regime. Numeral 9 of article 906 also does not allow opting in to those who combine one of these activities with another, different one.

My advice: don't enroll in the Simple Regime just because "your code is on the list". If your case mixes activities, consult an accountant.

Publish the property you manage

Once the code is clear, comes the practical part: showing the property. On Colombia Move you can compare farms, lots y country houses. Always make clear whether you are publishing as owner or as intermediary, with price, location, and real photos.

According to active listings on Colombia Move (October 2026), there are 31 active farm listings, 37 lot listings, and 15 country house listings.

Before promoting someone else's property, learn to check the registration with the guide to verifying the property registration. The listing does not replace the brokerage contract nor define your code with the DIAN.

In short: the code does not replace the contract or the tax return. It is simply the correct label for what you do.

Frequently asked questions

❓ Is 6820 for the owner who rents out their own property?

No. That case is 6810, which covers activities with own or leased property. 6820 is for whoever charges a fee or works on contract over other people's properties. If you truly do both, both codes can coexist on the RUT (verify with the official source).

❓ Can I put the real estate commission under code 0090?

Don't use 0090 for that commission. It is a DIAN-specific classification for capital rentiers, individuals and illiquid estates, not the CIIU of the broker. For the commission, the correct code is 6820, and the RUT must reflect the real activity (verify with the official source).

❓ How much is a real estate broker's commission according to the law?

The Commercial Code does not set a national percentage. The agreed remuneration applies; if there was no agreement, the customary one and, if not that either, the one set by experts. Unless otherwise agreed, the parties pay it in halves when the deal is concluded (verify with the official source).

❓ Does the commission carry 19% VAT?

The general rate is 19% when you are VAT-liable and the service is not excluded. The commission is a separate charge from the rent. To know whether you are liable, check that you meet all the conditions of paragraph 3 of article 437, including the 3,500 UVT caps (verify with the official source).

❓ Can the commission be withheld from me?

Yes, if the payer is a withholding agent and the payment is a commission. The 10% under article 392 applies to someone not obliged to file income tax; the 11% under DUR 1625 applies when the beneficiary is a legal entity or equivalent (verify with the official source).

❓ Does 6820 alone put me into the Simple Regime?

No. DIAN Opinion 015191 of August 31, 2026 denies the RST to whoever exclusively dedicates themselves to managing third-party properties for a commission, even though 6820 appears in the rate annex. Consult your case with an accountant (verify with the official source).

❓ Where do I change the code without paying an agent?

On dian.gov.co as a registered user, or with a DIAN appointment. The activity boxes are 46, 48, and 50 of sheet 1 and 161 of sheet 6. You don't need intermediaries to update the RUT (verify with the official source).