As we all know, the final settlement of individual taxes in 2023 is about to begin. In order to enjoy the tax reduction bonus in time, taxpayers who did not declare the special additional deduction of mortgage interest in 2022 can apply for mortgage tax refund when the individual tax is settled in 2023. What are the conditions for the mortgage tax rebate in 2023 brought by the following small series? Let's take a look at it together, hoping to bring some reference.

What are the conditions to meet the mortgage tax rebate?

Mortgage tax refund should meet the following points:

1. The taxpayer has paid personal income tax in the last tax year. Only when they pay taxes first will they get a tax refund.

2. The property applying for tax refund must be the first house purchased by the taxpayer himself or his spouse or husband and wife in China.

3. Only when the first home is still owing on the loan, and there is interest expense on the housing loan, can you declare the special additional deduction of the mortgage interest and apply for the mortgage tax refund when the tax is settled.

4. Taxpayers did not declare the special additional deduction of housing rent because they could not enjoy the special additional deduction of housing loan interest and housing rent at the same time in a tax year.

How to handle the mortgage tax rebate?

Mortgage tax refund can be directly handled through personal income tax APP, and the specific process is as follows:

1. Download and open the personal income tax APP, and click on the personal center in the lower right corner to log in and register;

2. Return to the home page, click I want to do tax, and select special additional deduction to fill in;

3. Click on the housing loan interest and select the deduction year, such as 2022;

4. Prepare proof of property rights (property certificate, house sales contract) and loan contract (loan contract number is required);

5. Fill in personal basic information and mortgage information, and choose the deduction ratio and declaration method;

6. Finally, submit the information and complete the declaration of special additional deduction for mortgage;

7. Then on the tax page, select the annual final settlement of personal comprehensive income and fill in the form. If the tax payable is less than the withholding tax, you can refund the tax, and the returned money can be directly credited to the bound bank card.

Warm reminder: the mortgage tax refund processing time is the annual settlement time of personal comprehensive income, that is, it starts on March 1 day and ends on June 30, and will not be reissued when it expires.

Individuals have housing loans, can they get a tax refund?

Answer: 1. Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax (Guo Fa [2018] No.41): "Article 14 If a taxpayer or his spouse uses a personal housing loan from a commercial bank or housing provident fund to buy a house for himself or his spouse in China, the interest expense of the first housing loan will be 650 yuan per month in the year when the loan interest actually occurs, and the taxpayer can only enjoy the first home loan interest deduction once. 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.

Fifteenth agreed by both husband and wife, can choose to be deducted by one of them, the specific method of deduction shall not be changed within a tax year. For the first set of housing loans that occur when the husband and wife buy houses separately before marriage, they can choose to buy 1 house after marriage, and the buyer will deduct it according to the deduction standard of 100%, or the husband and wife will deduct it according to the deduction standard of 50%, and the specific deduction method cannot be changed within one tax year.

Article 16 Taxpayers should keep the housing loan contract and repayment expenditure vouchers for future reference. "