For the identification of individuals in relation to the local tax authority and the establishment of their fiscal domicile, the following documents shall be electronically attached, as applicable: - the identity document; the birth certificate (in the case of a minor owner who does not have an identity card, in which case the application will be filled in by their legal guardian); the tax registration certificate (document by which the tax identification number/tax registration code is individualized 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 the representation of taxpayers in their relationship with the local tax authority, the following documents are attached electronically: the power of attorney and the identity document of the proxy. The power of attorney will be electronically signed with a qualified electronic signature by the person granting the authorization. For compliance with the original, the identity document of the proxy will be electronically signed with a qualified electronic signature by the proxy.*

For the issuance of a fiscal attestation certificate, the following supporting documents are attached electronically, as applicable: - the death certificate of the person for whom the succession is being settled; - supporting documents proving the status of the individual to obtain the fiscal attestation certificate, as applicable (certificate of heir/legatee status; heir/legatee certificate; birth certificate; marriage certificate; final and irrevocable court decision/final and enforceable; letter from the public notary requesting the issuance of the fiscal attestation certificate, in the case of requests made by the notary). For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

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