10.9.6. For widowed taxpayers
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 in such a way that for taxpayers who become widowed in the year 2020, they may apply the deduction in the years 2021 and 2022.
If the widowed taxpayer is responsible for one or more descendants entitled to the minimum for descendants, they 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, as long as the descendants maintain the requirements to compute 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 status occurred in 2020 or in the two previous years.