10.9.6. For taxpayers who become widowed

Amount

Taxpayers who become widowed during the tax year may claim a deduction of 150 euros.

This deduction will be applicable to the tax return corresponding to the fiscal year in which the taxpayers become widowed and to the two fiscal years immediately following.

Thus, taxpayers who became widowed in the 2025 fiscal year will be able to apply the deduction in the 2026 and 2027 fiscal years.

Similarly, taxpayers who became widowed in the 2023 and 2024 fiscal years can apply this deduction in the 2025 fiscal year.

If the widowed taxpayer has 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 the two immediately following years, provided that the descendants maintain the requirements to be computed for the purposes of applying said minimum.

Completion

If, in accordance with the above, you are entitled to the deduction, you will tick the corresponding boxes, depending on your situation, and will also indicate the year of widowhood.