3.4. Assets and rights subject to declaration

By personal obligation

Without prejudice to the provisions of international treaties or conventions, the declarant must declare all the assets and rights of economic value held by him as of December 31, 2025, deducting the charges and encumbrances of a real nature that reduce their value, as well as the personal debts and obligations for which he is responsible.

By royal obligation

Without prejudice to the provisions of international treaties or conventions, only the assets and rights held by the declarant as of December 31, 2025, must be declared when they are located, can be exercised or must be fulfilled in Spanish territory, with deduction of the charges and encumbrances of a real nature that reduce their value, as well as the debts for capital invested in them.