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Form 100. 2019 Personal Income Tax return

10,10,9. For widowed taxpayers

Widowed taxpayers will have the right to apply a deduction of 100 euros, provided that the sum of the general taxable bases and of the savings is not greater than 19,000 euros in the event of individual taxation and 24,000 euros in the event of joint taxation.

The amount of the deduction is 200 euros if the widowed taxpayer has one or more descendants under their charge who are entitled to apply the tax-free threshold for descendants, provided that they do not receive any kind of income.

Taxpayers who have been convicted will not be entitled to apply this deduction, by virtue of a final judgement for crimes of gender-based violence against the deceased spouse.


This deduction will be incompatible for the taxpayer in the status of widowhood with the application of the deduction for dependent work. If you have the right to both deductions, the taxpayer can opt for the highest amount.

This incompatibility refers to the same person, and this deduction for the declarant's widow's wife may be applied jointly, with the deduction for earned income of one of the children belonging to the family unit.


 You must tick the following box with an "X" if you have the right to deduction, and if you have descendants under your care for whom the corresponding tax-free threshold has been applied for descendants and who have not received income.