For widowed taxpayers
Regulations: Art. 7 Consolidated Text of the legal provisions of the Autonomous Community of Extremadura regarding taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10.
Amount and requirements for applying the deduction
100 euros, on a general basis , for widowed taxpayers provided that the sum of the general tax bases and savings (boxes  and  of the statement) is not greater than :
200 euros, if the widowed taxpayer is responsible for one or more descendants who, in accordance with article 58 of Law Personal Income Tax , count towards effects of applying the minimum for descendants .
The deduction of 200 euros may be applied as long as one of the descendants gives the right to apply the minimum for descendants and does not receive any type of income.
Taxpayers who have been convicted, by virtue of a final judgment, of crimes of gender violence against the deceased spouse will not be entitled to the application of this deduction.
This deduction is incompatible for the widowed taxpayer with the application of the "deduction for dependent work."