Creating the Attribute Component
First of all, you must create a component that inherits from AdvancedAttributeComponent!
Right-click on your content drawer, choose Blueprint Class, All Classes and look for Advanced Attribute Component.
You can rename it to any name you like, for example PlayerAttributeComponent. Once created, open the component and you will be able to see in the details panel on the right, a section called Advanced Attributes.
Here you can add default attributes with values, for this you will have to create gameplay tags from the Attribute tag.