For taxpayers who became widowed in the years 2022, 2023 and 2024

Regulations: Art. 612-2 Legislative Decree 1/2024, of March 12, approving the sixth book of the Tax Code of Catalonia, which includes the consolidated text of the legal provisions in force in Catalonia regarding transferred taxes.

Amount of deduction

• 150 euros , as a general rule when the taxpayer has been widowed .

• 300 euros, if the person who becomes widowed has one or more descendants in his/her care who grant the right to apply the minimum for descendants .

Temporal scope of the deduction

The deduction is applied in the corresponding declaration for the fiscal year in which the taxpayer became widowed and for the following two fiscal years. Notwithstanding the foregoing, the deduction of 300 euros will be applied in the two following years provided that the descendants maintain the requirements to be counted for the purposes of the minimum for descendants .

Taxpayers who became widowed during the 2022 and 2023 tax years can apply this deduction, subject to the same requirements and conditions previously discussed, to their 2024 tax return.

Likewise, those who became widowed in the 2024 tax year will also be able to apply it to their tax returns for the 2025 and 2026 tax years.

Important : taxpayers entitled to the deduction must enter the year of widowhood [1936] Annex B.5 of the declaration.