A new support system for companies impacted by the Covid-19 health crisis has just been put in place. It is aimed at certain retail and service businesses which were banned from welcoming the public between February and May 2021 to fight against the spread of the virus and which were unable to benefit from assistance from the solidarity fund nor that relating to the assumption of fixed costs. This concerns in particular companies which have several stores, some of which have had to close while others have been able to remain open.
This new aid, known as “rents”, consists of offsetting the rents for which these businesses were liable for the period February-May 2021.
The companies concerned
To benefit from this new “rental” aid, businesses must meet the following conditions:
– have been created before January 31, 2021;
– carry out one of the required activities (the list of eligible activities is appended to the decree of November 16, 2021);
– have been banned from welcoming the public in at least one of their establishments;
– not have been the subject of a prefectural decree ordering the closure for failure to comply with their obligations to fight against the epidemic;
– not be in compulsory liquidation on the first day of the eligible month (February, March, April or May 2021);
– not having obtained the aid from the solidarity fund or the “fixed costs” aid for the eligible month (or, for large companies, to have reached the ceiling of 200,000 € of aid under the solidarity fund or the ceiling of € 10 million for aid relating to fixed costs).
Note: no condition of loss of turnover is required.
The amount of aid
The amount of aid for an eligible month corresponds to the sum of the rents or fees and charges that the company has disbursed, calculated in proportion to the days when the public was prohibited from welcoming the public during that month.
Knowing that the amount of any aid received by the company under the solidarity fund or the assumption of fixed costs for the eligible month is deducted from this sum as well as the income related to distance selling activities with withdrawal in store or delivery that it has carried out. Likewise, the amount of any compensation that the company has received from its insurance covering the payment of rent is deducted.
Clarification: in certain situations, the amount of aid is capped.
The request for assistance
Companies eligible for “rent” aid must submit their application in one go on the site www.impots.gouv.fr before February 28, 2022.
The request must be accompanied, for each eligible month, by a certain number of supporting documents, in particular a declaration on honor certifying that the company fulfills the required conditions of payment, proof of invoicing of the rents. and a certificate from its accountant stating that the required conditions have been met.
The grant will be paid in one go into the bank account provided by the company when applying. It will only be paid if its amount reaches 500 €.
Decree n ° 2021-1488 of November 16, 2021, OJ of 17
