3.4. Assets and rights subject to declaration

By personal obligation

Without prejudice to the provisions of international Treaties or Conventions, the set of assets and rights of economic content owned by the declarant as of December 31, 2022 must be declared, minus any charges and liens of a real nature that reduce their value, as well as any debts and personal obligations for which the declarant must be responsible.

By royal obligation

Without prejudice to the provisions of international Treaties or Conventions, only the assets and rights owned by the declarant as of December 31, 2022, when they were located, could be exercised or had to be fulfilled in Spanish territory, must be declared, with the deduction of charges and liens of a real nature that reduce their value, as well as debts for capital invested in them.