How to Register for the DIAN RUT as a Capital Income Earner or Property Landlord

Renting out a property in Colombia is one of the most common investments for building wealth or securing a stable monthly income. However, when it comes time to close the deal, real estate agencies, rental insurers, or the tenants themselves will ask you for an essential document: the Registro Único Tributario (RUT) issued by the DIAN with the corresponding economic activity.

Many property owners make the mistake of registering blindly or asking a third party to choose any commercial activity without understanding the tax responsibilities they take on. In this guide we explain how to set up your RUT as a landlord or capital rentier, which CIIU code corresponds to you under the law, and how to declare your activity without tax headaches.

Which CIIU code should you choose on the RUT: 6810, 0090, or 6820?

The most common mistake among property owners is thinking that any rental income automatically makes a person a "capital rentier" under code 0090. The DIAN's economic activity classification (based on Resolution 000114 of 2020) clearly distinguishes the origin of your income:

• CIIU 6810 ("Real estate activities carried out with own or leased property"): This is the mandatory code for owners who rent out their own apartments, houses, farms, offices, warehouses, or commercial premises on a medium or long-term basis (periods longer than 30 continuous days).
• CIIU 0090 ("Capital rentiers, individuals only"): This is reserved for those who receive passive income derived exclusively from financial instruments, bank interest, returns on securities, dividends, shares, or royalties. It is not the code the DIAN expects when your income comes from renting real estate.
• CIIU 6820 ("Real estate activities carried out on a fee or contract basis"): This applies to real estate administrators, brokers, and intermediaries who manage or rent properties belonging to third parties and charge a commission for that service.

What if you rent to tourists by the day? If you offer your property through short stays of fewer than 30 consecutive days, the DIAN and the Viceministerio de Turismo consider this operation a tourist lodging service, which requires registering hotel codes (such as 5519 or 5512) and processing the Registro Nacional de Turismo (RNT).

Tax responsibilities on the RUT for landlords (Box 53)

Once your economic activity is defined in boxes 46 to 50 of the form, pay special attention to box 53, which corresponds to tax responsibilities. The type of property you rent determines your tax obligations:

1. Urban residential rental

According to article 476 of the Estatuto Tributario, the rental of properties intended exclusively for urban housing is excluded from the Value Added Tax (IVA). If all your rental income comes from residential housing, you do not have the obligation to charge or declare IVA for this income.

2. Commercial property rental

Unlike housing, renting commercial premises, warehouses, or offices is subject to the general 19% IVA rate. However, individuals whose total gross income from the business does not exceed 3,500 UVT (according to the UVT value in force for the taxable year) and who meet all the requirements of article 437 of the Estatuto Tributario operate as non-IVA-responsible persons, registering the Code 49 in their box 53.

If you exceed that threshold or have more than one business establishment, you must register as an IVA-responsible person and issue electronic invoices, as we detail in our guide on electronic invoicing in lease contracts in Colombia.

3. Responsibility regarding Income Tax

Those who receive rental income must check annually whether they exceed the thresholds set by law for filing income tax (gross assets, gross income, credit card purchases, or bank deposits). If you are required to file, your RUT will reflect the responsibility 05 ("Income tax and complementary taxes, ordinary regime").

Step by step to register or update your RUT on the DIAN portal

You currently do not need to go to a DIAN physical service point to formalize your activity. The procedure is completed through the official portal (dian.gov.co):

Scenario A: If you already have a DIAN user account

1. Go to dian.gov.co and enter through the option Registered User with your document type, cédula number, and password.
2. On the main Muisca dashboard, select the option RUT Update and press the button to start the request.
3. In Sheet 2 (or the economic activities section), modify box 46 (main activity) by entering the code 6810 and the exact date from which you started or plan to start the rentals. If renting is secondary to your job or another profession, include it in box 48 as a secondary activity.
4. Review the box 53 of tax responsibilities to ensure that code 49 appears if you act as a natural person not responsible for IVA on commercial premises, or the responsibilities that apply.
5. Save the draft, sign with your electronic key or digital signature, and press Send.
6. Click the button PDF to download your updated RUT with the official legend "Copia Certificado".

If you need to modify other personal or physical location data before signing, check the full procedure in our guide on how to update RUT data online for natural persons.

Scenario B: If you are getting the RUT for the first time

1. On the DIAN portal, click on RUT > Register RUT.
2. Select Natural Person, enter your personal email address, and validate the temporary code sent to your inbox.
3. Upload clear photographs of your identity document on both sides and complete the facial biometric verification (selfie) following the on-screen instructions.
4. Enter your residence details, contact details, and select the economic activity code 6810 for landlords of housing or own properties.
5. Finish the registration and download the generated PDF. You can review the full details of this process in our guide to registering the RUT for the first time online.

Key documents to support your lease contract

Having your RUT updated not only keeps you current with tax authorities, but also conveys seriousness and trust when selecting tenants. To consolidate a formal rental relationship in Colombia, make sure to prepare a folder with:

According to active listings on Colombia Move (September 2026), there are 145 active housing listings, 46 of them for apartments, and 28,579 recent views in that section. Having the RUT with CIIU 6810 ready prevents a serious tenant from stalling over incomplete paperwork.

• Copy of the RUT: With valid economic activity and updated contact details.
• Certificado de Tradición y Libertad: With a recent issue date (usually less than 30 days old) to demonstrate legitimate ownership of the property.
• Administration clearance certificate: If the property is part of a building or gated complex under horizontal property regime, arrange the property administration clearance certificate in advance to avoid problems with access and key handover.
• Written lease contract: With a detailed inventory of the property's condition at handover, a clause specifying its intended use (residential or commercial), and clear dates for monthly rent payment.

Frequently asked questions

❓ What is the economic activity code for renting an apartment on the RUT?

The current code is CIIU 6810 ("Real estate activities carried out with own or leased property"). It covers the rental for more than 30 days of own apartments, houses, or studio apartments, according to DIAN Resolution 000114 of 2020.

❓ What is the difference between code 6810 and code 0090 on the RUT?

6810 covers the rental of own properties; 0090 does not. The current 0090 applies to financial income, dividends, or royalties, according to the same DIAN CIIU classification (source: Resolution 000114 of 2020).

❓ Must I charge IVA if I rent a home in Colombia?

No: urban housing is excluded from IVA. Article 476 of the Estatuto Tributario, in force in 2026, reserves the 19% IVA for commercial properties, subject to the owner's regime.

❓ How much does it cost to process or update the RUT at the DIAN?

The current procedure before the DIAN is free through the electronic office and service points. Do not pay agents or unofficial websites; always confirm at dian.gov.co (source: DIAN RUT portal).

❓ Does the landlord's RUT have an expiration date?

No: the RUT has indefinite validity. A tenant or bank cannot reject it solely because of the printing date if the data remains updated, according to the tax regulations in force.

❓ What deadline does the DIAN give to update the RUT after starting to rent?

You have one calendar month from when the activity starts. Article 658-3 of the Estatuto Tributario, in force in 2026, sets that deadline for updating the activity box and avoiding penalties.