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Form 100. 2018 Personal Income Tax return

10.9.6. For taxpayers who are widowed

Taxpayers who are widowed during the financial year can apply a deduction of 150 euros. This deduction will be applicable in the tax return corresponding to the year in which taxpayers are widowed and in the two years immediately following, so that for taxpayers who are widowed in 2018, they can apply the deduction in the 2019 and 2020 financial years.

If the deceased taxpayer has one or more descendants under their right to the tax-free threshold for descendants, they may apply a deduction of 300 euros in the tax return for the year in which the taxpayer is widowed, and in the two years immediately following, always and when the descendants maintain the requirements for calculating the minimum amount for the purposes of applying this requirement.


Through a data capture window, you must mark with an "X" if you have the right to the deduction, whether the status of widowhood occurred in 2018 or in the previous two years, 2016 and 2017.