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Form 100. Personal Income Tax Declaration 2018

10.9.6. For widowed taxpayers

Taxpayers who become widowed during the year can apply a deduction of 150 euros. This deduction will be applicable in the declaration corresponding to the year in which the taxpayers become widowed and in the two immediately following years in such a way that for taxpayers who become widowed in the year 2018, they may apply the deduction in the years 2019 and 2020.

If the widowed taxpayer is responsible for one or more descendants entitled to the minimum for descendants, they may apply a deduction of 300 euros in the declaration for the year in which the taxpayer becomes widowed, and in the two immediately following years, as long as the descendants maintain the requirements to compute for the purposes of applying said minimum.


Through a data capture window, you must mark with an “X” if you are entitled to the deduction, whether the widowhood status occurred in 2018 or in the two previous years, 2016 and 2017.