The following conditions must be met for mortgage loans to be tax refunded:

For mortgage tax refunds, taxpayers must first meet the personal tax threshold, with a monthly income of 5,000 or an annual income of 60,000. And when making annual personal income tax calculations, you can apply for a mortgage tax refund only if you declare a special additional deduction for mortgage interest expenses and meet the requirements. If you have not deducted personal tax before, you can apply for a mortgage tax refund.

Among them, the special additional deduction for mortgage interest requires that the house be purchased by the taxpayer himself or his spouse through a provident fund loan or a commercial loan, and enjoy the interest rate of the first home loan, and the status is in repayment, and the loan repayment time is For no more than 240 months, a fixed monthly deduction of 1,000 yuan will be made.

Personal housing loan is a kind of consumer loan, which refers to the loan issued by the lender to the borrower for the purchase of ordinary housing for self-use. When a lender issues a personal home loan, the borrower must provide a guarantee. If the borrower is unable to repay the principal and interest of the loan when due, the lender has the right to dispose of its collateral or pledged property in accordance with the law, or the guarantor shall bear joint and several liability for the repayment of the principal and interest.

Loans are intended for natural persons with full capacity for civil conduct. The loan conditions are that urban residents purchase ordinary houses for self-use and have a house purchase contract or agreement, have the ability to repay principal and interest, have good credit, have a down payment of 30% of the funds required for house purchase, and have a loan guarantee recognized by the bank, etc.

Personal housing loans can only be used to purchase ordinary houses for self-use and urban residents to repair or build self-use houses, and cannot be used to purchase luxury houses.