Q. I own and rent a semi-detached house. This year, I refinanced the property to increase the mortgage because I needed money for a down payment on my personal residence. Can I deduct the additional interest on the mortgage against my rental income?
A. No. You are making personal use of the funds you got from refinancing your rental property. As a result, you cannot deduct the additional interest when you calculate your net income or loss from your rental property.
投资房refinance多出来的利息部分是不可以抵房租的。那么自住房假如refinance出许多钱去花天酒地,然后改成投资房,怎么就可以抵房租呢?这违反了一致性原则啊。税务逻辑上,你可以把投资房改自住房,refinance出许多钱,然后再改成投资房,这个和我上面说的冲突啊。