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

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