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Practical Income Manual 2021.

For the payment of interest on loans for master's and doctoral studies

Regulations: Art. 1. 3 Law 31/2002, of December 30, on Fiscal and Administrative Measures , of the Autonomous Community of Catalonia.

Deduction amount

The amount of interest paid in the tax period corresponding to the loans granted through the Agency for the Management of University and Research Aid for financing master's and doctoral studies.