10.10.10. For widowed taxpayers

Amount and requirements 

Widowed taxpayers will be entitled to apply a deduction of 100 euros , provided that the sum of the general and savings tax bases does not exceed 19,000 euros in the case of individual taxation and 24,000 euros in the case of joint taxation.

For taxpayers with habitual residence in municipalities and smaller local entities with a population of less than 3,000 inhabitants, the general and savings tax bases may not exceed 28,000 euros for individual taxation and 45,000 euros for joint taxation. In the case of large families residing in these municipalities or smaller local entities, there will be no limit on taxable bases.

Habitual residence will be determined in accordance with the criteria established in the Personal Income Tax Law, applying them to the municipality or minor local entity.

The amount of the deduction rises to 200 euros if the widowed taxpayer has one or more descendants in his or her care with the right to apply the minimum for descendants, and provided that they do not receive any type of income.

Taxpayers who have been convicted by final judgment for crimes of gender violence against the deceased spouse will not be entitled to apply this deduction.

Incompatibility

This deduction will be incompatible for the widowed taxpayer with the application of the deduction for dependent employment. If the taxpayer is entitled to both deductions, he or she may choose the one with the highest amount.

This incompatibility refers to the same person, and in joint taxation, this deduction for widowhood of the declarant may be simultaneously claimed with the deduction for work income of one of the children belonging to the family unit.

Completion

If you have had your habitual residence in a municipality or smaller local entity with a population of less than 3,000 inhabitants and you are part of a large family, you will tick the box provided for this purpose.

If you have had your habitual residence in these municipalities or smaller local entities but are not part of a large family, you must indicate this by checking the corresponding box.

Additionally, if you are entitled to the deduction, you will tick the corresponding box and, if you have descendants in your care for whom the minimum for descendants has been applied and who have not received income, you must tick the box enabled for this purpose.