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Practical manual for Income Tax 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.

Amount of deduction

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