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