10.9.6. For taxpayers who become widowed

Amount

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, such that taxpayers who become widowed in the year 2022 will be able to apply the deduction in the years 2023 and 2024.

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 he or she 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

If, according to the above, you are entitled to the deduction, check the corresponding box(es).