Maître Zaïra APACHEVA

Avocat au barreau de Lyon

Compétences : Droit commercial, des affaires et de la concurrence, Droit immobilier, Droit du crédit et de la consommation

Barreau : Lyon

Adresse : 1A Chemin de la Pomme 69160 TASSIN LA DEMI LUNE

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Publié le 19/12/2021

Covid-19 : prolongation de l'aide du fonds de solidarité jusqu’au 31/12/21 et création d’une aide complémentaire

Evènement/Actualité institutionnelle

Par Me Zaïra APACHEVA

Covid-19 : prolongation de l'aide du fonds de solidarité jusqu’au 31/12/21 et création d’une aide complémentaire

Par trois décrets de décembre 2021, le Gouvernement a, d’une part, permis l’application de l’aide du fonds de solidarité aux pertes d’octobre (D. 2021-1581 du 7 déc. 2021), en prolongeant l’intervention de ce fonds jusqu’au 31/12/21 (D. 2021-1653 du 15 déc. 2021), et d’autre part, a mis en place une aide complémentaire destinée à certaines entreprises (D. 2021-1582).

La demande d’aide du fonds de solidarité pour les pertes d’octobre 2021 doit être faite sur impots.gouv.fr au plus tard le 31 janvier 2022

Le régime de l’aide pour les pertes d’octobre 2021 est similaire à celui pour les pertes d’août et de septembre 2021. Pour être éligibles, les entreprises doivent :

avoir commencé leur activité avant le 31 janvier 2021 ;
s’agissant des entreprises :
- qui ont fermé : avoir fait l’objet d’une interdiction d’accueil du public totale ou partielle en raison de la crise sanitaire ou avoir fait l’objet d’un confinement ou d’un couvre-feu,
- qui sont restées ouvertes, avoir bénéficié de l’AFS pour au moins un mois entre janvier et mai 2021 ;
justifier d’une perte de chiffre d’affaires.

La nouvelle aide complémentaire au fonds de solidarité : payable sur ordre du directeur général des finances publiques, sans demande préalable de l’entreprise.

Certaines entreprises bénéficieront d’une aide complémentaire pour les pertes subies entre le 1er juillet et 31 octobre 2021.

Sont éligibles les entreprises qui :

sont des personnes physiques ou morales de droit privé ;
résidentes fiscales françaises ;
exercent une activité économique relevant des secteurs listés aux annexes 1 et 2 du décret modifié n° 2020-371 du 30 mars 2020,
ont bénéficié au titre du mois considéré, d’une AFS d’un montant de 1 500 € (réservée aux entreprises de moins de 50 salariés et ayant perdu au mois 50 % de chiffre d’affaires).

Pour chaque mois éligible, l’aide s’élève à 20 % du chiffre d’affaires de référence (dans la limite de 200000 € au niveau du groupe), dont est déduite l’AFS de 1 500 €, perçue pour ce mois.

19 décembre 2021