How to Register in the DIAN RUT as a Capital Rentier or Real Estate Lessor

Leasing a property in Colombia is one of the most common investments to build wealth or secure a stable monthly income. However, at the time of closing the deal, real estate agencies, rental insurance companies, or the tenants themselves will ask you for an essential document: the Unique Tax Registry (RUT) issued by the DIAN with the corresponding economic activity.

Many landlords make the mistake of registering blindly or asking a third party to choose any commercial activity without understanding the tax responsibilities they are assuming. In this guide, we explain how to set up your RUT as a landlord or capital investor, which ISIC (CIIU) code applies to you by 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 turns the person into a "capital investor" 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 performed 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 for the medium or long term (periods longer than 30 consecutive days).
• CIIU 0090 ("Capital investors, only for natural persons"): This is reserved for those who receive passive income derived exclusively from financial instruments, bank interest, returns on securities, dividends, participations, or royalties. It is not the code the DIAN expects when your income comes from renting real estate.
• CIIU 6820 ("Real estate activities performed for a fee or by contract"): This applies to real estate managers, brokers, and real estate intermediaries who manage or rent properties belonging to third parties and charge a commission for such service.

What if you rent out to tourists by the day? If you offer your property through short stays of less than 30 consecutive days, the DIAN and the Vice Ministry of Tourism consider this operation a tourist accommodation service, which requires registering hotel codes (such as 5519 or 5512) and obtaining the National Tourism Registry (RNT).

Tax responsibilities on the RUT for landlords (Box 53)

Once you have defined your economic activity in boxes 46 to 50 of the form, you must pay special attention to box 53, corresponding to tax responsibilities. The type of property you are renting determines your tax obligations:

1. Urban housing rental

According to Article 476 of the Tax Statute, the service of renting real estate intended exclusively for urban housing is excluded from Value Added Tax (VAT). If all your rental income comes from residential housing, you do not acquire the obligation to charge or declare VAT for this concept.

2. Commercial property rental

Unlike housing, renting commercial premises, warehouses, or offices is subject to the general 19% VAT rate. However, natural persons whose total gross income from the business does not exceed 3,500 UVT (according to the UVT value valid for the taxable year) and who meet all the requirements of Article 437 of the Tax Statute, operate as non-VAT liable entities, registering Code 49 in their box 53.

If you exceed this threshold or have more than one commercial establishment, you must register as a VAT liable entity and comply with issuing electronic invoices, as we detail in our guide on electronic invoicing in rental contracts in Colombia.

3. Income Tax responsibility

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

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

Currently, you do not need to go to a physical DIAN service point to formalize your activity. The process is completed from the official portal (dian.gov.co):

Scenario A: If you already have a user account with the DIAN

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

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

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

1. On the DIAN portal, click on RUT > Register RUT.
2. Select Natural Person, enter your personal email, and validate the temporary code sent to your inbox.
3. Upload legible photographs of your identity document on both sides and complete the facial biometric verification (selfie) by following the on-screen instructions.
4. Fill in your residence data, 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 complete details of this process in our guide to register for the RUT online for the first time.

Key documents to support your rental agreement

Keeping your RUT updated not only keeps you compliant with tax authorities, but also conveys professionalism and trust when choosing tenants. To establish a formal rental relationship in Colombia, be sure to prepare a folder with:

According to active listings on Colombia Move (September 2026), there are 145 active housing listings—46 of which are apartments—and 28,579 recent views in that section. Having your RUT with CIIU code 6810 ready prevents a serious tenant from being held back by incomplete paperwork.

• Copy of the RUT: With valid economic activity and updated contact information.
• Certificate of Tradition and Freedom (Certificado de Tradición y Libertad): With a recent issue date (typically less than 30 days old) to prove legitimate ownership of the property.
• Certificate of good standing for administration fees (Paz y salvo de administración): If the property is part of a building or gated community under a horizontal property regime, process the property administration good standing certificate in advance to avoid issues with access and key handovers.
• Written lease agreement: With a detailed inventory of the property's condition upon delivery, a specific use clause (residential or commercial), and clear monthly rent payment dates.

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 with own or leased property"). It covers the rental of apartments, houses, or studios you own for stays longer than 30 days, 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 your own property; 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).

❓ Do I have to charge VAT (IVA) if I rent a home in Colombia?

No: urban housing is excluded from VAT. Article 476 of the Tax Statute, valid in 2026, reserves the 19% VAT for commercial properties, subject to the owner's tax regime.

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

The current procedure with the DIAN is free online and at service points. Do not pay facilitators 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 an indefinite validity. A tenant or bank cannot reject it based solely on the print date if the data remains current, according to current tax regulations.

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

You have one calendar month from the time the activity begins. Article 658-3 of the Tax Statute, valid in 2026, sets this deadline for updating the activity field and avoiding penalties.