For taxpayers who have been widowed in the years 2021, 2022 and 2023

Regulations: Art. 1 Law 7/2004, of July 16, on fiscal and administrative measures, of the Autonomous Community of Catalonia

Amount of deduction

• 150 euros , as a general rule when the taxpayer has been widowed .

• 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 .

Temporal scope of the deduction

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 foregoing, 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.

Taxpayers who have been widowed during the 2021 and 2022 financial years can apply this deduction with the same requirements and conditions previously mentioned in the 2023 tax return.

Likewise, those who have been widowed in the 2023 financial year will also be able to apply it in the declarations for the 2024 and 2025 financial years.

Important : taxpayers entitled to the deduction must enter in box [1936] of Annex B.4 of the declaration the year of widowhood .