The deduction scope of the special additional deduction for housing loan interest is the first set of housing loan interest expenses incurred by taxpayers or their spouses alone or together with personal housing loans using commercial banks or housing accumulation funds to purchase houses for themselves or their spouses in China.
The special additional deduction of housing loan interest can be chosen by one of the spouses by agreement, and the specific deduction method cannot be changed within a tax year. For the first set of housing loans that occur when the husband and wife buy houses separately before marriage, they can choose to buy 1 house after marriage, and the buyer will deduct it according to the deduction standard of 100%, or the husband and wife will deduct it according to the deduction standard of 50%, and the specific deduction method cannot be changed within one tax year.
Legal basis:
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 14
If taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to purchase housing for themselves or their spouses in China, the interest expenses incurred from the first housing loan shall be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurred, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.
The term "first home loan" as mentioned in these Measures refers to the housing loan that enjoys the interest rate of the first home loan when buying a house.