The certificate of fiscal attestation is issued based on the data contained in the record of tax receivables of the competent central tax authority and includes the outstanding tax obligations existing in the balance on the last day of the month preceding the submission of the application and not extinguished until the date of its issuance, as well as other budgetary receivables individualized in enforceable titles issued according to the law and existing in the records of the central tax authority for recovery purposes.

As a result, the applicant will obtain a certificate of fiscal attestation only if they are up to date with the payment of obligations owed to the local budget.