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Practical manual for Income Tax 2021.

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 , in general.

  • 300 euros if the person who becomes widowed has one or more descendants in his/her care who grant the right to apply the minimum for descendants .

  • The deduction is applied in the declaration corresponding to the year in which the taxpayer became widowed and in the two following years. Notwithstanding the above, the deduction of 300 euros will be applied in the following two fiscal years provided that the descendants maintain the requirements to be computed for the purposes of the minimum for descendants.

Temporal scope of the deduction

Taxpayers who have been widowed during the 2019 and 2020 financial years can apply this deduction with the same requirements and conditions previously mentioned in the 2021 tax return.

Likewise, those who have been widowed in the 2021 financial year will also be able to apply it in the declarations for the 2022 and 2023 financial years.