It depends. Immediate and necessary annexes (garage, cellar, etc.) benefit from the exemption only if sales occur concurrently. The second sale must occur within a “normal period,” assessed by tax authorities (BOI-RFPI-PVI-10-40-10 §330).
It depends. Immediate and necessary annexes (garage, cellar, etc.) benefit from the exemption only if sales occur concurrently. The second sale must occur within a “normal period,” assessed by tax authorities (BOI-RFPI-PVI-10-40-10 §330).