Details of the new SDS application form for March 2021

The application form for March 2021 has been published online. It includes a new section called "temporary scheme Covid-19 [SA.56985]".

Following the difficulties encountered in filling in this new section, we would like to provide you with clarifications from the DGFiP.

For the determination of the aid ceiling limited to €1.8 million under the temporary scheme Covid-19 (SA.56985), only the following aid should be taken into account:

• the solidarity fund received or requested since March 2020;
• exemptions from social security contributions linked to the Covid-19 crisis.

Please note: the solidarity fund requested for the month of March 2021 is not to be included.

The following aids are not to be taken into account:

• the State-guaranteed loan
• support for digitisation
• subsidies from regions
• payment of rent or other subsidies granted by the region
• Exceptional Financial Assistance (AFE-COVID)
• the deferral of social charges...

Please note that if the company has declared that it has received or applied for aid under the temporary scheme Covid-19, the fields relating to the amounts of temporary aid for the year 2020 and 2021 must be completed.

The limit of the temporary aid scheme is assessed at group level where the company is part of a group.

The DGFiP is studying the possibility of simplifying this form so that the company can certify that it has not reached the €1.8m limit (without having to determine the amount of temporary aid for 2020 and 2021).

 

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