I suppose overstayers don't receive anything then, even with a CDI since we don't pay taxes in the first placeAlquileres - SiRADIG | ARCA
El sistema para registrar y actualizar las deducciones del Impuesto a las Gananciaswww.afip.gob.ar
Tax deductions for rental expenses have always existed. You need to be registered as an employee, pensioner or autonomo to access them however. Here is the guide on how to do it and register the contract.