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.

Note: The application of this deduction is subject to adequate and sufficient documentary justification of the factual assumptions and the requirements that determine its applicability.