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Taxation 2 │
GROSS ESTATE
Property Relations Between Spouses
FLABERT VILLASENCIO, CPA
Notre Dame of Dadiangas University
Learning Objectives
▪Identify Property Relations between
Spouses
▪Determine the difference between
regimes
▪Determine the ...
System of Property Relationship
▪Absolute Community of Property
▪Conjugal Partnership of Gains
▪Complete Separation of Pro...
Absolute Community of Property
oWhere marriage happened AFTER
August 3, 1988.
oConsists of all the property owned by
the s...
EXCLUDED from Communal Property
oProperty acquired during marriage by
gratuitous title and its fruits.
Absolute Community ...
EXCLUDED from Communal Property
▪Property use for personal and
exclusive use. (Jewelry is a communal
property)
Absolute Co...
EXCLUDED from Communal Property
▪Properties acquired before the
marriage who has legitimate
descendants by a former marria...
Donation of Community Property
by either Spouse
oEither Spouse may dispose by will his/her
interest
oNeither may donate wi...
Conjugal Properties
oWhere marriage happened
BEFORE August 3, 1988.
oConsists of all properties
acquired during the marria...
oThose acquired by onerous title
during marriage at the expense of
common fund.
Conjugal Properties
▪Obtained from labor, industry,
work of profession of either or
both of the spouses.
Example:
Salaries, income from busine...
oFruits during marriage from exclusive
properties.
oShare of either spouse from hidden
treasure.
oThose acquired through o...
EXCLUDED to Conjugal Property
oThat which is brought to marriage as her
own.
oThat which each acquires during the
marriage...
oBoth spouses shall bear family expenses in
proportion to their income, in case of
insufficiency, to the current market va...
Live exclusively with each other as husband and wife
without the benefit of marriage or under a void
marriage
oEqual share...
1. Suffer from legal impediments
2. Not exclusively living with each other
oCommon ownership is limited to those
which the...
Summary Table
A. No Agreement on Marriage Settlement
Date of Marriage Regime
BEFORE Aug.3,1988 Conjugal partnership of Gai...
Summary Table
B. Acquisition by Gratuitous Title (Donation/Inheritance)
Regime Before Marriage During Marriage
1. Conjugal...
Summary Table
C. Properties brought into/acquired during the marriage
Regime Before Marriage During Marriage
1. Conjugal p...
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02 Chapter 3 02 Property Relations Taxation 2

  1. 1. Taxation 2 │ GROSS ESTATE Property Relations Between Spouses FLABERT VILLASENCIO, CPA Notre Dame of Dadiangas University
  2. 2. Learning Objectives ▪Identify Property Relations between Spouses ▪Determine the difference between regimes ▪Determine the value of gross estate of spouses in different regimes.
  3. 3. System of Property Relationship ▪Absolute Community of Property ▪Conjugal Partnership of Gains ▪Complete Separation of Property ▪Any other Regime
  4. 4. Absolute Community of Property oWhere marriage happened AFTER August 3, 1988. oConsists of all the property owned by the spouses at the time of celebration of marriage and all acquired thereafter.
  5. 5. EXCLUDED from Communal Property oProperty acquired during marriage by gratuitous title and its fruits. Absolute Community of Property
  6. 6. EXCLUDED from Communal Property ▪Property use for personal and exclusive use. (Jewelry is a communal property) Absolute Community of Property
  7. 7. EXCLUDED from Communal Property ▪Properties acquired before the marriage who has legitimate descendants by a former marriage. Absolute Community of Property
  8. 8. Donation of Community Property by either Spouse oEither Spouse may dispose by will his/her interest oNeither may donate without the consent of the other oEither may donate in moderation without consent for charity or on occasions of family rejoicing and distress. Absolute Community of Property
  9. 9. Conjugal Properties oWhere marriage happened BEFORE August 3, 1988. oConsists of all properties acquired during the marriage.
  10. 10. oThose acquired by onerous title during marriage at the expense of common fund. Conjugal Properties
  11. 11. ▪Obtained from labor, industry, work of profession of either or both of the spouses. Example: Salaries, income from business. Conjugal Properties
  12. 12. oFruits during marriage from exclusive properties. oShare of either spouse from hidden treasure. oThose acquired through occupation. oLivestock income oThose acquired by chance Conjugal Properties
  13. 13. EXCLUDED to Conjugal Property oThat which is brought to marriage as her own. oThat which each acquires during the marriage by gratuitous title. oThat which is acquired by right of redemption. oThat which is purchased out of the exclusive money of either spouse. Conjugal Properties
  14. 14. oBoth spouses shall bear family expenses in proportion to their income, in case of insufficiency, to the current market value of their separate properties oTo each spouse shall belong all earnings and fruits due or received during the marriage oLiabilities to creditors for family expenses shall be solidary. Complete Separation of Property
  15. 15. Live exclusively with each other as husband and wife without the benefit of marriage or under a void marriage oEqual share oProperties are under co-ownership (even in the absence of proof) oA party who did not participate in the acquisition is deemed to have contributed jointly if his efforts are consisted in the care and maintenance of the family and the household oNeither party can dispose without the consent of the other until the termination of cohabitation Property Regime of Unions Without Marriage
  16. 16. 1. Suffer from legal impediments 2. Not exclusively living with each other oCommon ownership is limited to those which they have acquired through actual joint contribution oIn the absence of proof, shares are equal Property Regime in Cohabitation of Spouses (Incapacitated to Marry)
  17. 17. Summary Table A. No Agreement on Marriage Settlement Date of Marriage Regime BEFORE Aug.3,1988 Conjugal partnership of Gains ON or AFTER Aug.3,1988 Absolute Community of Property
  18. 18. Summary Table B. Acquisition by Gratuitous Title (Donation/Inheritance) Regime Before Marriage During Marriage 1. Conjugal partnership a. Principal Exclusive Exclusive b. Fruits Conjugal Conjugal 2. Absolute Community a. Principal Community Exclusive b. Fruits Community Exclusive
  19. 19. Summary Table C. Properties brought into/acquired during the marriage Regime Before Marriage During Marriage 1. Conjugal partnership a. Principal Exclusive Conjugal b. Fruits Conjugal Conjugal 2. Absolute Community a. Principal Community Community b. Fruits Community Community
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