In force: 2025-06-30
521.36. Once the net value of the parental union patrimony has been determined, a deduction is made from it of the net value, at the time it was included in the patrimony, of the property that was then owned by one of the spouses and that forms part of the patrimony, as well as of the increase in value acquired by the property while forming part of the patrimony, proportionately to the ratio existing, at the time it was included in the patrimony, between the net value and the gross value of the property.
A further deduction from the net value of the parental union patrimony is made of the net value of the contribution made by one of the spouses for the acquisition or improvement of property in the patrimony while that property forms part of the patrimony as well as of the increase in value acquired since the contribution, proportionately to the ratio existing, at the time of the contribution, between the value of the contribution and the gross value of the property, where the contribution was made out of(1) the property accumulated before the establishment of the parental union patrimony and that does not form part of it;
(2) the property of a spouse who is a minor accumulated before the spouse attains full age and that does not form part of the parental union patrimony;
(3) the property devolved by succession or gift before or during the union; or
(4) the fruits and revenues derived from the property referred to in subparagraphs 1 to 3.
Reinvestment, during the union, of property referred to in this article gives rise to the same deductions, with the necessary modifications.
2024, c. 222024, c. 22, s. 31.