Start with the applicable service
DIAN Concept 11050 of 2026 explains the conditions for tourist or hotel services used in Colombia by residents abroad. The relevant service, provider eligibility and documentary requirements all matter. Do not apply the treatment to every short-term rental without checking the requirements.
Check the beneficiary, not only the payer
The concept distinguishes the buyer or payer from the person using the service. Nationality alone is not decisive: residence abroad must be evidenced under the applicable rules. A domestic company paying the invoice does not by itself exclude the exemption.
Keep a traceable decision
DIAN requires supporting documents and a record linking exempt services, invoices and evidence. Ask your accountant which documents and checks apply to your service and guest. Restrict access to identity records and record the decision without copying documents into general chat.
Handle uncertainty before invoicing
If the provider category, documents or treatment is unclear, refer the case to your accountant. Verify the invoice recipient separately from the beneficiary. This workflow prepares a review; it does not classify a guest, guarantee an exemption or replace individual tax advice.