For identifying individuals in relation to the local tax authority and establishing their fiscal domicile, the following documents are electronically attached, as applicable: - the identity document; Birth certificate (in the case of a minor owner who does not have an identity card, in which case the application will be completed by their legal guardian); Fiscal registration certificate (a document that specifies the fiscal identification number/fiscal registration code and is used in cases where the taxpayer does not have a personal identification number). For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For representing taxpayers in their relationship with the local tax authority, the following documents are electronically attached: the power of attorney and the identity document of the authorized person. The power of attorney will be electronically signed with a qualified electronic signature by the person granting the authorization. For conformity with the original, the identity document of the authorized person will be electronically signed with a qualified electronic signature by the authorized person.*

For the issuance of a tax attestation certificate, the following supporting documents shall be attached electronically, as applicable: - the death certificate of the person for whom the succession is being processed; - supporting documents proving the individual's eligibility to obtain the tax attestation certificate, as applicable (certificate of heir/legatee status; certificate of heir/legatee; birth certificate; marriage certificate; final and irrevocable/final and enforceable court decision; request from the public notary requesting the tax attestation certificate, in cases where the request is made by the notary). For compliance with the original, each document shall be electronically signed with a qualified electronic signature.*

For the issuance of the certificate of fiscal attestation, the following form must be completed and signed electronically with a qualified electronic signature: - Request for the issuance of a certificate of fiscal attestation for individuals regarding taxes, local fees, and other incomes owed to the local budget - model 2016 ITL 010 (Annex no. 1)*

Form type*