Legal Aspect in R.E.

and
Taxation
Marriage
- is a special contract of permanent union between a
man and woman entered into in accordance with law
for the establishment of conjugal and family life.

- a contract of marriage must be entered into with the

consent of the bride and the groom. In the absence of
consent, there is no contract of marriage (not a void
marriage).
Marriage as a social institution
-It is the foundation of the family and an inviolable
social institution whose nature, consequences, and
incidents are governed by law and not subject to
stipulation, except that marriage settlements may fix
the property relations during the marriage within the
limits provided by this Code (Art. 1, FC)
ESSENTIAL REQUISITES
No marriage shall be valid, unless these essential requisites
are present:
1. LEGAL CAPACITY of the contracting parties who must be a
male and a female, and
2. CONSENT freely given in the presence of the solemnizing
officer

- The legal capacity shall be governed by the national law.

FORMAL REQUISITES
The formal requisites of marriage are:
1. AUTHORITY of the solemnizing officer
2. A VALID MARRIAGE LICENSE, and
3. A MARRIAGE CEREMONY which takes place with the
appearance of the contracting parties before the solemnizing
officer and their personal declaration that they take each
other as husband and wife in the presence of not less than
two (2) witnesses of legal age
- Any irregularity will not affect the validity of the
marriage, but the party responsible for the irregularity
shall be civilly, criminally, and administratively liable
Void Marriage
- The nature of void marriage is that it is invalid from
the very beginning.
- In reality, the marriage does not exist. It is not a
subsisting marriage, and the parties are not actually
husband and wife or spouses
- Can be questions any time even after death of the
spouses
Voidable Marriage
- The nature of voidable marriage is that it is not perfectly
valid.
- It refers to marriage where consent was given, but the
consent is defective for some reasons.
- In a voidable marriage, unless the court declares the
marriage annulled, the marriage is regarded valid.
However, the defect can only be questioned during the
lifetime of the husband and wife.
- Can only be questioned during the lifetime of the spouses
Classification VALID
/ Status of Marriage
VOID VOIDABLE NO MARRIAGE

ABSENCE OF LEGAL
CAPACITY
ABSENCE OF
AUTHORITY OF THE
SOLEMNIZING
OFFICER
ABSENCE OF
MARRIAGE LICENSE
BIGAMOUS
MARRIAGES
MISTAKE OF
IDENTITY
 VALID VOID VOIDABLE NO MARRIAGE

Absence of Written
Parental
Consent if one of the
parties is
18 years old but below 21
years old
Absence of Parental
Advice if
on of the parties is at least
21
years old but below 25
years
old
Absence of Certificate of
Marriage Counseling
which
is required if parties are
below 25 years old
Property Relations / Property Regimes
Between Husband and Wife

1. Complete Separation of Property

2. Property Regime of Unions Without Marriage
3. Conjugal Partnership of Gains
4. Absolute Community of Property
1. Complete Separation of Property
Complete separation applies:
1. If it is the regime provided for in the marriage settlement.
2. Upon the issuance of a decree of legal separation.
3. If a judgment for separation of property was obtained
from the court. Judicial separation of property can be
made:
a. Voluntarily even without cause
b. If authorized by the FC for a cause
2. Property Regime of Unions Without
Marriage
- It applies to couples who are capable of getting
married but due to some reason did not get married
because the property relations resemble that in CPG.
This means their possessions prior to their marriage
remain theirs, but the properties they produce or
acquire during their marriage will be shared equally by
both couples. (co-ownership)
3. Conjugal Partnership of Gains
- If the marriage took place prior to August 3, 1988
(Civil Code), CPG applies:
1. If there is marriage settlement
2. If there is no marriage settlement
3. If there is marriage settlement, but the same is void.
4. Absolute Community of Property

- If the marriage took place on August 3, 1988 and

onwards (effectivity of the Family Code)
ABSOLUTE COMMUNITY OF
PROPERTY
What constitutes ACP?
ALL the property owned by the spouses:
1. at the time of the celebration of the marriage or
2. acquired thereafter.

-The spouses are considered co-owners of the

community property.
EXCLUSIONS: (remains exclusive property)
1. Specific property provided in marriage settlement as separate
2. Article 92
(1) Property acquired during marriage by gratuitous title
(2) The fruits and income, unless expressly provided otherwise by
the donor
(3) Property for personal and exclusive use of either spouse, except
jewelry
(4) Property acquired before the marriage by a spouse who has
legitimate descendants by a former marriage, and the fruits and
income
CONJUGAL PARTNERSHIP OF GAINS
What constitutes CPG?
- What was separate prior to the marriage or what
were exclusive properties prior to your marriage will
remain to be owned separately.
BUT proceeds, products, fruits, and income from those
properties will actually belong to the common fund.
ONLY those acquired during the marriage are presumed to be
conjugal, even if:
1. the property is registered in the name of only one of the
spouses.
2. only one of the spouses appeared to be a party in the
transaction (sale)

- The presumption applies as long as there is proof that the

property is acquired during the marriage.
ART. 117
The following are conjugal partnership properties:
1. Those acquired by onerous title during the marriage at the expense of
the common fund, whether the acquisition be for the partnership,
or for only one of the spouses
2. Those obtained from the labor, industry, work or profession of either or
both of the spouse
3. The fruits, natural, industrial, or civil, due or received during the
marriage from the common property, as well as the net fruits from the
exclusive property of each spouse
4. The share of either spouse in the hidden treasure which the law awards
to the finder or owner of the property where the treasure is found
5. Those acquired through occupation such as fishing or
hunting
6. Livestock existing upon the dissolution of the
partnership in excess of the number of each kind
brought to the marriage by either spouse
7. Those which are acquired by chance, such as winnings
from gambling or betting. However, losses therefrom
shall be borne exclusively by the loser-spouse.
EXCLUSIONS:
(1) Property which is acquired thru gratuitous title is a
separate property, so if you get an inheritance, it is separate
property even if you
acquired it during the marriage.
HOWEVER, the same only refers to that which is acquired by
gratuitous title. It does not make any reference to the fruits or
the income of such
property as exclusive property unlike ACP which mentions it.
(2) That which is brought to the marriage as his or her own
(3) That which is acquired by right of redemption, by barter or
by exchange with property belonging to only one of the
spouses
(4) That purchased (by onerous title) with exclusive money of
the wife or of the husband.
COMMENCEMENT OF THE
PROPERTY REGIME
- The property regime (ACP or CPG) shall commence at the
precise moment that the marriage is celebrated. Any
stipulation, express or implied, for the commencement of the
property regime at any other time shall be void.
WAIVER OF RIGHTS, SHARES, AND
EFFECTS
No waiver of rights, shares and effects of the property regime
(ACP or CPG) during the marriage can be made except in case
of judicial separation of property
Child Emancipation (Republic Act No. 6809)

• Art. 234. Emancipation takes place by the attainment of

majority. Unless otherwise provided, majority commences at the
age of eighteen years.“
• Art. 236. Emancipation shall terminate parental authority over
the person and property of the child who shall then be qualified
and responsible for all acts of civil life, save the exceptions
established by existing laws in special cases.
• Contracting marriage shall require parental consent until the
age of twenty-one.