Legal analysis: 1, joint loan, choose to enjoy. If the lender of the housing loan contract is husband and wife, the husband and wife can choose to deduct the housing loan interest from one party, and the other party shall not enjoy the deduction. 2, separate loans, choose to enjoy. If there are two contracts for housing loans, and the lenders are husband and wife respectively, the husband and wife can choose to deduct the housing loan interest on one side, and the other side is not allowed to enjoy the deduction. 3. Before getting married, choose to enjoy. If it is a pre-marital loan and meets the special additional deduction conditions for housing loan interest, one party can deduct it after marriage, and the other party can not deduct it, or it can be deducted by 50% of the quota standard respectively;

Legal basis: Article 1062 of the Civil Code of People's Republic of China (PRC).

The following property acquired by husband and wife during the marriage relationship is the joint property of husband and wife, which is jointly owned by husband and wife: (1) wages, bonuses and labor remuneration; (2) Income from production, operation and investment; (3) Income from intellectual property rights; (4) Inherited or donated property, except as provided for in Item 3 of Article 1063 of this Law; (5) Other property that should be jointly owned. Husband and wife have equal rights to dispose of common property.