For widowed taxpayers

Regulations: Art. 7 and 12 bis Revised Text of the legal provisions of the Autonomous Community of Extremadura on taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10

Amount of deduction

• 100 euros, as a general rule , for widowed taxpayers.

• 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.

Requirements for applying the deduction

• That the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

  1. In general:

     - 19,000 euros in individual taxation.

     - 24,000 euros in joint taxation.

  2. In the event that taxpayer habitually resides in municipalities and smaller local entities with a population of less than 3,000 inhabitants:

     Note: In this case, if taxpayer belongs to a large family , there will be no limit.

     The conditions necessary for consideration as a large family and its classification by categories will be determined in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families (BOE of November 19).

     - 28,000 euros in individual taxation.

     - 45,000 euros in joint taxation.

     In the case of marriage, this limit of 45,000 euros will apply provided that at least one of the spouses had his or her habitual residence during the tax period in one of the municipalities or minor local entities with a population of less than 3,000 inhabitants.

     Habitual residence will be determined based on the criteria defined in article 9 of the Personal Income Tax Law, but limited to the scope of the municipality or minor local entity.

     You can consult the municipalities and smaller local entities with a population of less than 3,000 inhabitants at the following link: " Municipalities and smaller local entities with a population of less than 3,000 inhabitants ".

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

Incompatibility

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