3.3. Assets and rights subject to declaration

A) BY PERSONAL OBLIGATION

Without prejudice to the provisions of international treaties or agreements, the set of assets and rights of economic content owned by the declarant as of December 31, 2018 must be declared, minus any real charges and liens that reduce their value, as well as any personal debts and obligations for which the declarant must be responsible.

B) BY REAL OBLIGATION

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