Actualités comptables
Coronavirus (COVID-19) : un remboursement de la taxe sur les surfaces commerciales ?

Coronavirus (COVID-19) : un remboursement de la taxe sur les surfaces commerciales ?

Publiée le lundi 17 mai 2021 à 05h45 dans Actu Fiscale

Dans le contexte de crise sanitaire, et au vu des mesures de fermeture administrative imposées à de nombreux commerces, le gouvernement envisage-t-il de rembourser aux commerçants la taxe sur les surfaces commerciales (TASCOM) payée au titre de l’année 2020 ? Réponse…


Coronavirus (COVID-19) : pas de remboursement de la TASCOM payée au titre de l’année 2020 !

Interrogé sur la possibilité de rembourser la taxe sur les surfaces commerciales (TASCOM) payée au titre de l’année 2020 aux commerçants impactés par des mesures de fermeture administrative du fait de la crise sanitaire liée à la propagation du coronavirus (Covid-19), le Gouvernement vient de répondre par la négative.

Il rappelle, en effet, que la TASCOM due au titre de l’année 2020 devait être payée au plus tard le 15 juin 2020 : elle a donc déjà été versée par les entreprises concernées.

De plus, le montant de la TASCOM dépend du chiffre d’affaires de l’année précédente. En conséquence, la TASCOM pour 2021 tiendra nécessairement compte de la baisse d’activité subie par les entreprises, en 2020, du fait des mesures sanitaires mises en place pour faire face à l’épidémie de Covid-19.

Source : Réponse ministérielle Détraigne du 29 avril 2021, Sénat, n°20142

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