Legal analysis: the mortgage can be refunded after one year. According to relevant policies and regulations, from the first repayment month, one year is regarded as a tax refund cycle. Therefore, it is necessary to apply for tax refund to the relevant departments in time 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. However, it is necessary to prepare relevant information in advance to apply for tax refund, such as the first suite, bank mortgage repayment certificate, tax payment certificate and so on. After preparing the relevant supporting materials, you can go to the relevant counter of the local administrative service center for tax refund registration. Generally, it is deducted according to the standard of 12000 yuan per year. 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 in 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.

Legal basis: Measures for the Administration of Individual Housing Loans

Article 7 A borrower shall apply for a loan directly from the lender. The lender shall give a formal reply to the borrower within three weeks from the date of receiving the loan application and the materials that meet the requirements. After examination and approval, the lender shall issue housing loans to the borrower in accordance with the relevant provisions of the General Rules for Loans.

Article 8 The loan amount issued by the lender shall not exceed the value of the house purchased by the real estate appraisal agency.

Article 9 If an applicant applies for using the housing provident fund loan to purchase a house, after the loan application is approved, the lender will transfer the funds to the bank account opened by the selling unit according to the time stipulated in the loan contract. The maximum amount of housing provident fund loans shall not exceed 2 times the amount of housing provident fund deposits within the retirement age of borrowing family members.