In 2025, new caps on deductible expenses will significantly impact taxpayers, particularly those incurring high costs for renovations. For instance, a single individual earning €82,000 will exceed the €7,000 deduction limit by over €3,000 due to renovation and ecobonus expenses. Similarly, families with children will also face challenges, as their combined deductible expenses can surpass the set limits, affecting their overall tax deductions.