3.4. Assets and rights subject to declaration

By personal obligation

Without prejudice to the provisions of international treaties or conventions, all assets and rights of economic content held by the declarant as of December 31, 2024, must be declared, less any real charges and liens that diminish their value, as well as any personal debts and obligations for which the declarant is liable.

By royal obligation

Without prejudice to the provisions of international treaties or conventions, only those assets and rights held by the declarant as of December 31, 2024, when they were located, could be exercised, or had to be fulfilled in Spanish territory, must be declared, with the deduction of any real charges and liens that diminish their value, as well as debts for capital invested in them.