The conditions for mortgage tax refund are as follows: 1. The real estate calendar used to apply for tax refund must be the house purchased by me or my spouse in China; 2. The loan for real estate application belongs to the first set of housing loans, and the deduction year is still there; 3. Users can only choose one of housing loan interest tax deduction or housing rent tax deduction. If the user meets the above three conditions, the property can apply for tax deduction. Please note that tax deduction needs to be applied once a year. Mortgage tax refund process: 1. Provide proof of the first house. If both husband and wife own two or more houses, they cannot apply; 2. With the purchase contract and the down payment invoice, issue a personal income tax payment letter in the financial department of the unit, and keep the copy and the original, and then register after handling the property right certificate; 3. If the title certificate has been mortgaged in the bank, you need to go to the bank to issue relevant certificates, and provide the date of issuance of the title certificate and a copy of the title certificate stamped with the official seal; 4. Proof of payment for house purchase issued by the loan bank, and print the monthly repayment flow; 5. After the property tax process is completed, go to the local transaction for tax refund registration. After completion, wait for the account to arrive.

Legal basis: People's Republic of China (PRC) Dead Oak Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Tax refund conditions for personal mortgage

Mortgage loans can be refunded under the following circumstances:

Mortgage tax rebate requires taxpayers to first meet the threshold of personal tax payment, with a monthly income of 5,000 yuan or an annual income of 60,000 yuan. And when calculating the personal annual income tax, the special additional deduction of mortgage interest expenses meets the requirements, and the mortgage tax refund can only be applied if there is no tax deduction before.

Among them, the special additional deduction of mortgage interest requires that the house be a domestic house purchased by the taxpayer himself or his spouse through provident fund loans or commercial loans, and enjoy the first home loan interest rate. The status is in repayment, and the repayment time does not exceed 240 months. Fixed monthly deduction 1 1,000 yuan.

Personal housing loan is a kind of consumer loan, which refers to the loan issued by the lender to the borrower for the purchase of ordinary housing for personal use. When a lender issues a personal housing loan, the borrower must provide a guarantee. If the borrower fails to repay the principal and interest of the loan at maturity, the lender has the right to dispose of its collateral or pledge according to law, or the guarantor shall be jointly and severally liable for repaying the principal and interest.

The loan object is a natural person with full capacity for civil conduct. The loan conditions are that urban residents use it to buy ordinary houses for their own use, have a house purchase contract or agreement, have the ability to repay the principal and interest, have good credit, and have a down payment of 30% of the funds needed for house purchase and a loan guarantee recognized by the bank.

Personal housing loans are limited to the purchase of self-occupied ordinary housing and urban residents' self-occupied housing, and may not be used to purchase luxury housing.

What are the conditions for tax refund on housing loans?

The conditions for mortgage tax refund are as follows:

1. The property used to apply for tax refund must be the one purchased by me or my spouse in China;

2. The loan for real estate application belongs to the first set of housing loans, and the deduction year is still there;

3. Users can only choose one of housing loan interest tax deduction or housing rent tax deduction.

Mortgage tax refund is as follows:

1. According to the relevant provisions of personal income tax, if the special additional deduction conditions of housing loan interest are met when calculating the annual personal income tax, you can apply for mortgage tax refund. When we apply for mortgage tax refund, we must first meet the standard of individual tax payment, and then we can apply for tax refund after paying a tax. Secondly, buyers need to buy the first set of housing through loans to enjoy;

2. According to relevant policies and regulations, one year from the first repayment month is regarded as a tax refund cycle. It is necessary to apply for tax refund to the relevant departments in a timely manner within the specified time. If you don't apply for tax refund within 3 months after one year, you can't make up the application;

3. To apply for tax refund, you need to prepare relevant information in advance, such as the first suite, bank mortgage repayment certificate, tax payment certificate and so on. After preparing the relevant certification materials, you can go to the relevant counter of the local administrative service center for tax refund registration.