GROSS ESTATE OF MARRIED

DECEDENTS
 GROSS ESTATE OF MARRIED DECEDENTS
1. The decedent’s exclusive properties
2. The common properties of the spouses

Exclusive Conjugal/ Communal Total

GROSS ESTATE Pxxx, xxx Pxxx, xxx Pxxx, xxx

Less: Deductions
 PROPERTY RELATIONS BETWEEN SPOUSES
 Under the Family code, the property relation between the spouses
must be agreed upon by the spouses before their marriage and is
set in their “Prenuptial Agreement”.
Common types property regimes:
1. Absolute separation of property (ASP)- Technically, all properties
of the spouses are separate properties, except those properties
which they may acquire jointly.
2. Conjugal partnership of gains (CPG)- All properties that accrue as
fruit of their individual or joint labor or fruits of their properties
during the marriage will be common properties of the spouses.
3. Absolute community of property (ACP)- All present properties
owned by the spouses at the date of celebration of the marriage
shall become common properties of the spouses including future
fruit of their separate or joint industry or fruits of their common
properties.
 APPLICABLE PROPERTY REGIME IN
DEFAULT OF AN AGREEMENT
 In the absence of an agreement or when the regime
agreed by the spouses is void, marriages
celebrated before August 3, 1988 shall be governed
by the conjugal partnership of gain.
 Marriages starting August 3, 1988 shall be
governed by the absolute community of property.
 BASIC RULES IN THE DETERMINATION OF PROPERTY
INTEREST
1. Common property presumption rule
 The properties of the spouses are presumed common properties
unless proven to be exclusive properties.
 This presumption does not apply under absolute separation of
property.
2. Consistent classification rule
 Sale or exchange of properties alter their classification properties
acquired using separate properties are separate properties.
Likewise, properties acquired using common properties are common
properties.
3. Accruals in value or gains on sale of properties
 The increases in value or gains on the sale of properties are fruits
subject to the rules of the property regime agreed upon by the
spouses.
 CONJUGAL PARTNERSHIP OF GAINS (CPG)
Classification
Properties before the marriage Exclusive
Properties derived during marriage:
-From fruits income and gains Common
-From gratuitous acquisitions Exclusive
 A DETAILED LOOK OF CPG
Before Marriage During Marriage
 Fruit of labor or industry Exclusive Conjugal
 Fruits of properties Exclusive Conjugal
 Inheritance or Donation Exclusive Exclusive*
received

*Conjugal if designated to both spouses

 ABSOLUTE COMMUNITY OF PROPERTY
Special features of ACP
1. Retrospective feature- All properties owned before the marriage will
become common properties.
Exception:
a. Properties of spouse with decendant/s in a prior marriage
b. Properties for exclusive personal use of either spouse, except
jewelry
2. Prospective feature- Properties acquire during the marriage from
separate or joint labor or industry are common properties.
Exception:
a. Gratuitous acquisition received by either spouses.
b. Fruits of exclusive property
c. Properties acquired for exclusive personal use of either spouse,
except jewelry.
 SEPARATE PROPERTIES ACQUIRED DURING MARRIAGE

 Properties received by way of gratuitous title- Classified

as separate property unless designated by the donor or
decedent to be for both spouses.
 Fruits, income or gains- Fruits arising from the labor or
industry of either or both spouses are common
properties of the spouses.
 Fruits of the properties- The fruits of separate property is
a separate property. It follows therefore that the fruit of
common property is a common property. In short, “Fruits
follow principal.”
 SUMMARY OF RULES: ACP
Properties acquired Before During
marriage marriage
-From gratuitous acquisitions Communal Exclusive*
-From fruit of industry Communal Communal
-From fruit of property:
 Separate property Communal Exclusive
 Community property Communal Communal
For exclusive use either spouse
 Jewelry Communal Communal
 Non-jewelry Exclusive Exclusive

*Communal if designated to both spouses

 INTEGRATIVE ILLUSTRATION: CPG
Mr. Crocs died. An inventory of the properties of Mr. and Mrs. Crocs is prepared
below:
Mr. Crocs Mrs. Crocs total
Properties accruing before marriage:
Properties inherited before marriage P200, 000 P100, 000 P300, 000
Other properties brought into the marriage 400, 000 500, 000 900, 000
Properties accruing during marriage:
Properties inherited during marriage 250, 000 150, 000 400, 000
Properties as fruit of own labor 140, 000 160, 000 300, 000
Properties as fruit of common labor 250, 000
Fruits of:
Properties inherited before marriage 100, 000 50, 000 150, 000
Properties inherited during marriage 20, 000 80, 000 100, 000
Properties acquired from own labor 20, 000 40, 000 60, 000
Properties earned from common labor 50, 000
 THE FOLLOWING SHOWS AN ANALYSIS OF THE PROPERTIES OF THE
SPOUSES UNDER CPG:
Exclusive properties Common properties
Properties accruing before marriage: Mr. Crocs Mrs. Crocs
Properties inherited before marriage P200, 000 P100, 000
Other properties brought into marriage 400, 000 500, 000
Properties accruing during marriage:
Properties inherited during marriage 250, 000 150, 000
Properties as fruit of own labor 300, 000
Properties as fruit of common labor 250, 000
Fruits of:
Properties inherited before marriage 150, 000
Properties inherited during marriage 100, 000
Properties acquired from own labor 60, 000
Properties earned from common labor 50, 000
Total P850, 000 P750, 000 P910, 000
Note: All properties accruing during marriage are common properties except those received
by way of gratuitous title.
THE GROSS ESTATE OF MR. CROCS SHALL BE:

Exclusive property of Mr. Crocs P850, 000

Common Property of Mr. And Mrs. Crocs 910, 000

Gross estate P1, 760, 0000

 INTEGRATED ILLUSTRATION: ACP
Mr. Crocs died. An inventory of the properties of Mr. and Mrs. Crocs who were
under the absolute community of property as follows:
Exclusive properties Common properties
Properties accruing before marriage: Mr. Crocs Mrs. Crocs
Properties inherited before marriage 300, 000
Properties for exclusive personal use 50, 000 60, 000
Other properties brought into marriage 790, 000
Properties accruing during marriage:
Properties inherited during marriage 250, 000 150, 000 400, 000
Properties as fruit of own labor 140, 000 160, 000 300, 000
Properties acquired for exclusive use 30, 000 40, 000 70, 000
Properties as fruit of common labor 250, 000
Fruits of:
Properties inherited before marriage 100, 000 50, 000 150, 000
Properties inherited during marriage 20, 000 80, 000 100, 000
Properties acquired from own labor 20, 000 40, 000 60, 000
Properties earned from common labor 50, 000
THE FOLLOWING SHOWS THE CLASSIFICATION OF PROPERTIES UNDER ACP:
Exclusive properties Common
Properties accruing before marriage: Mr. Crocs Mrs. Crocs Properties
Properties inherited before marriage 300, 000
Properties for exclusive personal use 50, 000 60, 000
Other properties brought into marriage 790, 000
Properties accruing during marriage:
Properties inherited during marriage 250, 000 150, 000
Properties as fruit of own labor 300, 000
Properties acquired for exclusive use 30, 000 40, 000
Properties as fruit of common labor 250, 000
Fruits of:
Properties inherited before marriage 150, 000
Properties inherited during marriage 20, 000 80, 000
Properties acquired from own labor 60, 000
Properties earned from common labor 50, 000
Total 350, 000 330, 000 1, 900, 000
THE GROSS ESTATE OF MR. CROCS SHALL BE:

Exclusive property of Mr. Crocs P350, 000

Common property or Mr. and Mrs. Crocs 1, 900, 000
Gross estate P2, 250, 000