Question 37699 — hotel and catering

Summary

In order to support the cash flow of companies in the context of the health crisis, the Government announced the postponement by three months of the declaration deadline and payment of the contribution to public audiovisual (CAP) due in April by companies in the hotel, café and catering (HCR) sector as well as by sports halls. Thus: - for companies with the normal real regime: declare and pay the contribution to public broadcasting in support of the monthly or quarterly declaration that you will submit in July 2021; - for companies covered by the simplified tax regime: declare and pay the contribution to public broadcasting in support of a supplementary annual declaration mentioning only the contribution to public broadcasting, in July 2021. In addition, companies covered by the hotel sector tourism and similar whose period of annual activity did not exceed 9 months in 2020, have the option of applying, directly when calculating the contribution to public broadcasting due, the reduction of 25% provided for in the event of partial activity. This system also applies to collective inns, tourist residences, residential tourist villages, furnished tourist accommodation and guest rooms, holiday villages, refuges mountain, light housing, mobile leisure residences and developed land (camping, caravanning, residential leisure parks).

Machine translation from French. The official text remains authoritative.

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