Contribution à l’audiovisuel public : report des obligations déclaratives et de paiement pour le secteur HCR et les salles de sport

La déclaration et le paiement de la Contribution à l’Audiovisuel Public (CAP) au titre du mois d’avril sont reportés de trois mois pour les entreprises du secteur HCR (hôtellerie, cafés et restauration) et les salles de sport.

Report de paiement de la Contribution à l’Audiovisuel Public

Les entreprises bénéficiant de cette mesure devront :

  • si elles relèvent du régime réel normal : déclarer et payer la contribution avec la déclaration mensuelle ou trimestrielle à déposer en juillet 2021
  • si elles relèvent du régime simplifié d’imposition : déclarer et payer la contribution à l’appui d’une déclaration annuelle complémentaire mentionnant uniquement la CAP en juillet 2021.

Minoration de la Contribution pour certaines entreprises

Les entreprises relevant du secteur des hôtels de tourisme et assimilés dont la période d’activité annuelle n’a pas excédé neuf mois en 2020 peuvent appliquer, directement lors du calcul de la CAP due, la minoration de 25 % prévue en cas d’activité partielle.

Les auberges collectives, résidences de tourisme, villages résidentiels de tourisme, meublés de tourisme et chambres d’hôtes, villages de vacances, refuges de montagne, habitations légères, résidences mobiles de loisir et terrains aménagés (camping, parcs résidentiels de loisir) peuvent également bénéficier de ce dispositif de minoration.

Image : Image Pixabay

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