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

Deduction amount

• 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 by descendants.

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

Likewise, those who have become widowed in the year 2023 may also apply it in the declarations for the years 2024 and 2025.

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