For the identification of natural persons in their relationship with the local tax authority and the establishment of their fiscal domicile, the following documents shall be attached electronically, as applicable: - the identity document; the birth certificate (in the case of a minor owner who does not possess an identity card, in which case the application will be completed by their legal guardian); the certificate of fiscal registration (the document that individualizes the tax identification number/the fiscal registration code and is used in the event that the taxpayer does not have a personal identification number). For compliance with the original, each document shall be electronically signed with a qualified electronic signature.*

For the representation of taxpayers in their relationship with the local fiscal authority, the following documents must be attached electronically: 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 fiscal attestation certificate, the following supporting documents shall be electronically attached, as applicable: - the death certificate of the person for whom the succession is being settled; - supporting documents showing the individual’s capacity to obtain the fiscal attestation certificate, as applicable (certificate of heir/legatee status; certificate of inheritance/legacy; birth certificate; marriage certificate; final and irrevocable/definitive and enforceable court decision; letter from the public notary requesting the fiscal attestation certificate, in the case of requests 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 fiscal attestation certificate, the following form must be completed and electronically signed with a qualified electronic signature: - Application for the issuance of a fiscal attestation certificate for individuals regarding taxes, local taxes, and other revenues owed to the local budget-model 2016 ITL 010 (Annex no. 1)*

Standard form*