3.3. Assets and rights subject to declaration

A) BY PERSONAL OBLIGATION

Without prejudice to the provisions of the International Treaties or Conventions, the set of assets and rights of economic content owned by the declarant as of December 31, 2018 must be declared with deduction of charges and encumbrances of a real nature that reduce their value. as well as the debts and personal obligations for which he must respond.

B) BY REAL OBLIGATION

Without prejudice to the provisions of the International Treaties or Conventions, exclusively the assets and rights held by the declarant as of December 31, 2018 must be declared, when they were located, could be exercised or had to be fulfilled in Spanish territory. with deduction of charges and encumbrances of a real nature that reduce their value, as well as debts for capital invested in them.