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Practical Income Manual 2020.

For taxpayers who have been widowed in the years 2018, 2019, 2020

Regulations: Art. 1 Law 7/2004, of July 16, on fiscal and administrative measures, of the Autonomous Community of Catalonia.

Amount and requirements for applying the deduction

  • 150 euros , generally.
  • 300 euros if the person who becomes a widow is dependent on one or more descendants who grant the right to apply the minimum by descendants .
  • The deduction is applied in the corresponding declaration to the year in which the taxpayer was widowed and in the two following years. Notwithstanding the above, the deduction of 300 euros will be applied in the following two years as long as the descendants maintain the requirements to be computed for the purposes of the minimum for descendants.

Temporary scope of application of the deduction

Taxpayers who have been widowed during the years 2018 and 2019 can apply this deduction with the same requirements and conditions previously discussed in the 2020 tax return.

Likewise, those who have become widowed in the 2020 financial year may also apply it in the declarations for the 2021 and 2022 financial years.