For widowed taxpayers

Regulations: Articles 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:

     - 28,000 euros in individual taxation.

     - 45,000 euros in joint taxation.

     - The habitual residence will be determined based on the criteria defined in article 9 of the Income Tax Law, but 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 ".

     Note: in this case b. There will be no limit on bases for taxpayers who:

     - are part of a family that is legally considered large family , or

     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).

     - are legally separated ascendants, or without a marital bond, with two children without the right to receive annual maintenance payments and for whom they are entitled to the entire minimum for descendants provided for in the IRPF regulations .

• 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 regional deduction "For dependent work".

Clarifications :

- If the taxpayer is entitled to both deductions, he/she may for the one with the highest amount.

- This incompatibility refers to the same person , and in joint taxation, this widowhood deduction of the declarant may be combined with the deduction for employment income of any of the children belonging to the family unit.