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Borghetto Santo Spirito, a commune in the province of Savona. Borghetto San NicolÃ², a former commune in the province of Imperia. Borghetto, a frazione of the commune of Valeggio sul Mincio in the province of Verona. Borghetto, a frazione of the commune of Tuoro sul Trasimeno in the province of Perugia. Borghetto, a frazione of the commune of Piacenza in the province of Piacenza.
Vatican City has no dependencies. Situated on about 40 hectares (100 acres) outside of Rome, however, is Castel Gandolfo, the pope's summer villa. The Italian government grants this property special tax exemptions because of its association with Vatican City.