10.10.9. For widowed taxpayers

Widowed taxpayers will be entitled to apply a deduction of 100 euros , provided that the sum of the general and savings tax bases does not exceed 19,000 euros in the case of individual taxation and 24,000 euros in the case of joint taxation.

The amount of the deduction rises to 200 euros if the widowed taxpayer has one or more descendants in his or her care with the right to apply the minimum for descendants, and provided that they do not receive any type of income.

Taxpayers who have been convicted by final judgment for crimes of gender violence against the deceased spouse will not be entitled to apply this deduction.

Incompatibility

This deduction will be incompatible for the widowed taxpayer with the application of the deduction for dependent employment. If the taxpayer is entitled to both deductions, he or she may choose the one with the highest amount.

This incompatibility refers to the same person, and in joint taxation, this deduction for widowhood of the declarant may be simultaneously claimed with the deduction for work income of one of the children belonging to the family unit.

Completion

If you are entitled to the deduction, you will tick the corresponding box and, additionally, if you have descendants in your care for whom the minimum for descendants has been applied and who have not received income, you must tick the box enabled for this purpose.