Starting from 1 January 2018, Art. 1, paragraphs 12-15 of Law 205/2017 (so-called Budget Law 2018) introduced a new deduction from income tax payable by natural persons (IRPEF) equal to 36% of documented expenses, incurred and effectively borne by the tax payer, up to a maximum amount of 5,000 Euro per real estate unit used…