For taxpayers who have been widowed in the years 2019, 2020, 2021
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 2019 and 2020 can apply this deduction with the same requirements and conditions previously discussed in the 2021 tax return.
Likewise, those who have become widowed in fiscal year 2021 may also apply it in the declarations for fiscal years 2022 and 2023.