According to relevant policies, the interest of the first suite can be deducted, but the second suite cannot. For the tax deduction of housing interest, the current requirement is that I or my spouse alone or jointly use commercial loans or provident fund loans to buy a house in China, and the interest expenses of the first home loan generated by buying a house can be used to deduct a tax. Therefore, the second suite that did not implement the first set of housing loan interest rate at the time of purchase cannot apply for personal income tax deduction. 1. The tax deduction conditions are: (1) mortgage, that is, the mortgage interest generated by the first suite; (2) You can enjoy the interest deduction of the first housing block at one time; (3) Both husband and wife can deduct, and the deduction method shall not be changed within one tax year after it is determined; (4) The first set of housing loans occurred when the husband and wife bought houses separately before marriage. You can choose to buy 1 apartment after marriage, which will be deducted by the buyer according to the deduction standard of 100%. You can also deduct 50% each. The deduction method cannot be changed within one year. 2. Tax deduction application method: Taxpayers can submit personal special additional deduction information to withholding agents or competent tax authorities through remote tax payment terminals, electronic or paper reports, etc. 3. Deduction application materials: information on the ownership of the house, the address where the house is located, the loan method, the loan bank, the loan contract number, the loan term, the first repayment date and so on. It should be filled in. If the taxpayer has a spouse, fill in the name of the spouse, the type and number of identity documents.

: application method: (1) company application: since it meets the requirements, you can provide relevant information to the withholding agent who pays wages and salaries, and the withholding agent will pay taxes in advance according to the accumulated deduction he can enjoy in this year. (2) Personal application: it will be deducted when applying to the competent tax authorities of the remittance place for final settlement from March/KLOC-0 to June 30 of the following year.

Legal basis: Article 14 of the Notice of the State Council on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax: Taxpayers or their spouses use personal housing loans or housing accumulation funds of commercial banks alone or jointly to buy houses for themselves or their spouses in China;