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, such that taxpayers who become widowed in the 2017 fiscal year will be able to apply the deduction in the 2018 and 2019 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 occurred in 2017 or in the two previous years, 2015 and 2016.