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Form 100. Personal Income Tax Declaration 2018

10.10.9. For widowed taxpayers

Widowed taxpayers will have the right to apply a deduction of 100 euros , provided that the sum of the general and savings tax bases is not greater than 19,000 euros in the case of individual taxation and 24,000 euros in cases of individual taxation. case of joint taxation.

The amount of the deduction is raised to 200 euros if the widowed taxpayer is responsible for one or more descendants entitled to the application of the minimum for descendants, and provided that they do not receive any type income.

Taxpayers who have been convicted, by virtue of a final sentence, of crimes of gender violence against the deceased spouse will not be entitled to the application of this deduction.

Note: This deduction will be incompatible for the widowed taxpayer with the application of the deduction for dependent work. If they are entitled to both deductions, the taxpayer may opt for the larger amount.

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

Completion : You must mark with an “X” if you are entitled to the deduction, and in the event that you are responsible for descendants for whom the corresponding minimum for descendants has been applied and who have not received income, you must mark with an “X” the next box.