09/12/2007
These must be residential properties and related accessories (garages, cellars, etc). As the taxation department itself confirmed (Telefisco 2006), the benefits extend to accessories without limit as to number and even if purchased separately from the principal asset, so long as their intended use as accessories is specified in the purchase contract.
The system also applies to purchases of housing and accessories that are ineligible for the benefits foreseen for “primary residences”. So a