Wrong. It's only valid if the players spends more than two years in Italy.
thats actually great info, wasnt aware of that, thanks.
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found the document on it:
"These athletes could enjoy a
tax exemption – for five years – of 50% of the their labour income or (
self-employment), instead of the 70% established for the other employees. They can also benefit from
the extension for a further five years, in the presence of at least one minor child or in the event of purchase of a residential property after transfer to Italy (or in the previous 12 months) without the obligation to maintain the property throughout the facilitated period (which could cause some abuse). "