官宣！“二套转首套”可享受住房贷款利息个税专项扣除

Core Viewpoint - The new policy allows homebuyers to convert their second home loan interest rates to first home loan rates, enabling them to benefit from tax deductions on mortgage interest if they meet specific criteria [1][2]. Group 1: Policy Changes - The "recognizing house but not loan" policy was implemented to stabilize the housing market, allowing families without complete housing to apply for loans as first-time buyers regardless of previous loan history [2]. - The People's Bank of China initiated a wave of interest rate reductions for existing first home loans, encouraging borrowers to switch from second to first home loan rates [2]. Group 2: Tax Deduction Eligibility - Homebuyers who have converted their second home loans to first home loans can enjoy a tax deduction on mortgage interest, provided they have not previously claimed this deduction [1][3]. - The tax deduction allows for a maximum of 12,000 yuan per year for up to 20 years, significantly benefiting eligible borrowers [1]. Group 3: Application Process - Taxpayers can report their mortgage information through the personal income tax app to claim the mortgage interest deduction, which can be applied during regular withholding or annual tax settlement [3]. - The tax authority clarified that taxpayers can continue to enjoy the mortgage interest deduction even after switching from commercial loans to housing provident fund loans, as long as the property remains the same [4]. Group 4: Marriage and Tax Deductions - In cases where both partners had separate loans before marriage, they can choose to split the deduction or allow one partner to claim the full deduction while the other does not [5].