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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions
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For the payment of interest on loans for master's and doctoral studies

Regulations: Art. 612-5 Legislative Decree 1/2024, of March 12, approving the sixth book of the Tax Code of Catalonia, which includes the consolidated text of the legal provisions in force in Catalonia regarding transferred taxes.

Amount of deduction

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

Conditions for the application of the deduction

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

Note: Taxpayers entitled to the deduction must enter in box [1928] of Annex B.5 of the declaration the identification number of the loan granted to finance their studies.