For taxpayers who have been widowed in the years 2020, 2021, 2022
Regulations: Art. 1 Law 7/2004, of July 16, on fiscal and administrative measures, of the Autonomous Community of Catalonia
150 euros , generally when the taxpayer is widowed .
300 euros, if the person who becomes a widow has dependent on one or more descendants who grant the right to the application of minimum for descendants .
Temporary scope of application of the deduction
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 two following years as long as the descendants maintain the requirements to be counted for the purposes of the minimum for descendants.
Taxpayers who have been widowed during the years 2020 and 2021 can apply this deduction with the same requirements and conditions previously discussed in the 2022 tax return.
Likewise, those who have become widowed in fiscal year 2022 may also apply it in the declarations for fiscal years 2023 and 2024.