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Form 100. Personal Income Tax Declaration 2023

10.10.10. For widowed taxpayers

Amount and requirements 

Widowed taxpayers will have the right to apply a deduction of 100 euros , provided that the sum of the general and savings tax bases is not greater than 19,000 euros in the case of individual taxation and 24,000 euros in cases of individual taxation. 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 in individual taxation and 45,000 euros in joint taxation. In the case of large families residing in said municipalities or smaller local entities, there will be no limit on tax 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 is raised to 200 euros if the widowed taxpayer is responsible for one or more descendants entitled to the application of the minimum for descendants, and provided that they do not receive any type income.

Taxpayers who have been convicted, by virtue of a final sentence, of crimes of gender violence against the deceased spouse will not be entitled to the application of this deduction.

Incompatibility

This deduction will be incompatible for the widowed taxpayer with the application of the deduction for dependent work. If they are entitled to both deductions, the taxpayer may opt for the larger amount.

This incompatibility refers to the same person, and this deduction for widowhood of the declarant may be combined, in joint taxation, with the deduction for work income of any 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 must check the box provided for this purpose.

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

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