3.3. Assets and rights subject to tax return

A) PER PERSONAL OBLIGATIONS

Notwithstanding the provisions of the International Treaties or Agreements, all goods and rights of economic content that are the holder of the Agreement must be declared the declarant, at 31 December 2018, with a deduction of the actual charges and charges that reduce their value, as well as the debts and personal obligations for which the declarant must answer.

B) PER REAL OBLIGATION

Without prejudice to the provisions of the International Treaties or Agreements, the assets and rights of which the declarant is the holder must be declared exclusively at 31 December 2018, when they were located, could be exercised or had to be fulfilled in Spanish territory, with deduction from real charges and charges that decrease their value, as well as the debts for capital invested in them.