10.9.6. For widowed taxpayers
Amount
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 year 2022 may apply the deduction in the years 2023 and 2024.
If the taxpayer who is widowed is responsible for 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 he or she becomes widowed, and in that of the two immediately following years, as long as the descendants maintain the requirements to compute for the purposes of applying said minimum.
Completion
If, according to the above, you are entitled to the deduction, you will mark the corresponding boxes.