10.9.6. For taxpayers who become widowed

Taxpayers who become widowed during the year can apply a deduction of 150 euros. This deduction will be applicable in the declaration corresponding to the year in which the taxpayers become widowed and in the two immediately following years, so that taxpayers who become widowed in the 2020 fiscal year will be able to apply the deduction in the 2021 and 2022 fiscal years.

If the widowed taxpayer has one or more descendants entitled to the minimum for descendants, he or she may apply a deduction of 300 euros in the declaration for the year in which the taxpayer becomes widowed, and in the two immediately following years, provided that the descendants maintain the requirements to be computed for the purposes of applying said minimum.

Completion

Through a data capture window, you must mark with an “X” if you are entitled to the deduction, whether the widowhood status occurred in 2020 or in the two previous years.