Hotels, restaurants, sports halls: 3-month postponement of the payment of the audiovisual tax

How to benefit from this extension?

• For companies under the normal actual regime: you must declare and pay the public audiovisual contribution in support of the monthly or quarterly declaration that you will file in July 2021.
• For companies covered by the simplified tax regime: you must declare and pay the public broadcasting contribution in support of the supplementary annual declaration mentioning only the public broadcasting contribution, in July 2021.

It should be noted that companies in the tourist hotels and similar sector whose annual period of activity did not exceed 9 months in 2020, have the option of applying, directly when calculating the public audiovisual contribution due, the 25% reduction provided for in the case of partial activity.

 

The scheme also applies to collective hostels, tourist residences, residential tourist villages, furnished tourist accommodation and guest rooms, holiday villages, mountain refuges, light dwellings, mobile leisure homes and developed sites (camping, caravanning, residential leisure parks).

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