If the first suite does not enjoy the special deduction, the second suite can be specially deducted. However, according to the relevant regulations, if the first home loan enjoys a special tax deduction, the second home loan cannot enjoy a special tax deduction.

Legal objectivity:

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.