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Practical manual for Income Tax 2021.

For widowed taxpayers

Regulations: Art. 7 Revised Text of the legal provisions of the Autonomous Community of Extremadura on taxes ceded by the State, approved by Legislative Decree 1/2018, of April 10.

Amount and requirements for applying the deduction

  • 100 euros, as a general rule , for widowed taxpayers provided that the sum of the general and savings tax bases (boxes [0435] and [0460] of the declaration) is not greater than :

    • - 19,000 euros in individual taxation.

    • - 24,000 euros in joint taxation.

  • 200 euros, if the widowed taxpayer has one or more descendants in his/her care who, in accordance with article 58 of Law Personal Income Tax , count for the purposes of applying the minimum for descendants .

    The 200 euro deduction may be applied provided that one of the descendants is entitled to apply the minimum for descendants and does not receive any type of income.

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

Incompatibility

This deduction is incompatible for the widowed taxpayer with the application of the "deduction for dependent employment."