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What are “gifts on occasion of family rejoicing”?

Photo from Unsplash | Kira auf der Heide

 

The following post does not create a lawyer-client relationship between Alburo Alburo and Associates Law Offices (or any of its lawyers) and the reader. It is still best for you to engage the services of a lawyer or you may directly contact and consult Alburo Alburo and Associates Law Offices to address your specific legal concerns, if there is any.

Also, the matters contained in the following were written in accordance with the law, rules, and jurisprudence prevailing at the time of writing and posting, and do not include any future developments on the subject matter under discussion.

 


AT A GLANCE

  • Donations by reason of marriage are those which are made before its celebration, in consideration of the same, and in favor of one or both of the future spouses.
  • Every donation or grant of gratuitous advantage, direct or indirect, between the spouses during the marriage shall be void, except moderate gifts which the spouses may give each other on the occasion of any family rejoicing.
  • The prohibition shall also apply to persons living together as husband and wife without a valid marriage.

 

Donations by reason of marriage are those which are made before its celebration, in consideration of the same, and in favor of one or both of the future spouses. (Article 82, Family Code)

Generally, a donation between one spouse to another is void, except those gratuitous advantage during marriage such as: (1) moderate gifts on occasion of marriage, and (2) donations mortis causa.

The law says:

Art. 87. Every donation or grant of gratuitous advantage, direct or indirect, between the spouses during the marriage shall be void, except moderate gifts which the spouses may give each other on the occasion of any family rejoicing. The prohibition shall also apply to persons living together as husband and wife without a valid marriage. (Article 87, Family Code)

 

Question: Does the prohibition against donations between spouses apply to those persons living together in illicit relationship?

Answer: Yes. In the case of Joaquino v. Reyes, et. al. (G.R. No. 154645, July 13, 2004), the Supreme Court held that persons living together in illicit relations are likewise prohibited from donating to each other.

Jurisprudence says:

“The prohibition against donations between spouses must likewise apply to donations between persons living together in illicit relations; otherwise, the latter would be better situated than the former. Article 87 of the Family Code now expressly provides thus:

“Art. 87. Every donation or grant of gratuitous advantage, direct or indirect, between the spouses during the marriage shall be void, except moderate gifts which the spouses may give each other on the occasion of any family rejoicing. The prohibition shall also apply to persons living together as husband and wife without a valid marriage.(Joaquino v. Reyes, et. al., G.R. No. 154645, July 13, 2004)

 

Related article: What are net gifts?


Alburo Alburo and Associates Law Offices specializes in business law and labor law consulting. For inquiries regarding taxation and taxpayer’s remedies, you may reach us at info@alburolaw.com, or dial us at (02)7745-4391/0917-5772207.

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