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

Amount

Taxpayers may deduct the amount of interest paid during the corresponding tax period on loans granted through the University and Research Grant Management Agency to finance master's and doctoral studies.

This deduction is subject to adequate and sufficient documentary justification of the factual assumptions and the requirements that determine its applicability.

Completion

Through a data capture window, it will indicate the interest paid and the loan identification number.