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发表于 10-3-2011 00:17:12|来自:新加坡
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吴加万有没有写错呀,查了一下IRAS网站,房贷利息好像不能抵扣租房收入吧?只有把第一个房产抵押,贷款购买的第二处出租的房子才可以吧?这里有没有专业人士澄清一下?不过我倒希望他说的是对的。
http://www.iras.gov.sg/irasHome/page04.aspx?id=160
Claimable expense:
Interest paid on the loan or mortgage taken to purchase the property which is rented out. (See Note 1)
Note 1: Illustration:
(a) Loan obtained (by mortgaging Property A) to purchase Property B.
- The loan interest is deductible provided rental income is generated from Property B.
(b) Loan obtained (by mortgaging Property A) to be used for other purposes e.g. to purchase another property for residential purpose or for business, etc.
- The loan interest is not deductible against rental income of Property A as the loan is not incurred to purchase the said property.
(c) Overdraft obtained for financing the purchase of Property A and also for personal use.
- Only that portion of the loan interest applicable to the amount of loan to finance the purchase of Property A is deductible against its rental income. |
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