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Burden, limitation, or obligation, imposed upon an individual or an asset by the owner thereof in order to guarantee own or third parties’ obligations. It is a limitation to the ownership of an asset for having furnished upon the other party a right in favor of a third party, such as, for instance, usufruct, mortgage, pledge, etc. This is taxes and obligations a natural person or legal entity is subject to for holding the right to operate, own, or trade, a good or service.
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