CPG Special Liquidation Rules, A131-133 Family Code
1. CPG Liquidation prior to Family Code
Art. 131. Whenever the liquidation of the conjugal partnership properties of two or more marriages contracted by the same person before the effectivity of this Code is carried out simultaneously, the respective capital, fruits and income of each partnership shall be determined upon such proof as may be considered according to the rules of evidence. In case of doubt as to which partnership the existing properties belong, the same shall be divided between the different partnerships in proportion to the capital and duration of each. (189a)
1) The Family Code took effect on August 3, 1988 per the Supreme Court. (See: Alexander v. Jorge, En Banc, G.R. No. 256141, 19 July 2022; Gomez v. Noel, G.R. No. 132537, 14 October 2005; See also Office of the President Memorandum Circular No. 85, November 7, 1988)
2) If a person had multiple marriages before the Family Code took effect, and the conjugal properties from those marriages are being liquidated at the same time, the law requires that the capital, earnings, and benefits of each marriage be identified and separated. This must be done based on proper evidence, following the rules of [evidence] in court. If it cannot be clearly established which marriage certain properties belong to, those properties are divided among the partnerships in proportion to the amount of capital each partnership had and how long each one lasted. (OpenAI ChatGPT-5 [2025], reviewed by Legal / J. Del Puerto, Accessed 14 September 2025)
Example 1: When Ernesto’s first and second marriages [prior to the Family Code] were both subject to liquidation, the court had to decide whether a certain commercial building belonged to the first or second partnership. Since there was no clear proof, the building’s value was divided proportionately, with the larger share going to the second partnership because it had lasted longer. (Ibid.)
Example 2: During simultaneous liquidation of Ramon’s two conjugal partnerships [before the effectivity of the Family Code], it was uncertain whether the income from a coconut farm should be credited to the first or second marriage. Because of the doubt, the income was distributed between both partnerships, based on the capital each had contributed to acquiring assets during their respective unions. (Ibid.)
Example 3: When Arturo’s estates from two marriages [before the family Code came into effect] were liquidated together, a warehouse property could not be clearly traced to either partnership. Following the law, the warehouse was apportioned between the two conjugal partnerships, giving the first partnership a slightly smaller share since it lasted for a shorter period. (Ibid.)
2. Rules of Court
Art. 132. The Rules of Court on the administration of estates of deceased persons shall be observed in the appraisal and sale of property of the conjugal partnership, and other matters which are not expressly determined in this Chapter. (187a)
1) When a conjugal partnership is dissolved, not every detail about how to handle its assets is spelled out in the Family Code. In such cases — such as how to appraise property, how to sell assets, or how to handle related matters — the same rules that apply to the administration of a deceased person’s estate are followed [under the Rules of Court]. (OpenAI ChatGPT-5 [2025] as reviewed, supra.)
Example 1: When Rafael and Lorna’s conjugal estate was liquidated, there was no clear guideline in the Family Code on how to auction their farmland. The court applied the Rules of Court for estate administration, requiring a public sale similar to that used in probate proceedings. (Ibid.)
Example 2: During the dissolution of Raul and Celina’s conjugal partnership, the court needed to determine the fair market value of their jewelry collection. Since the Code had no direct rule, the appraisal followed the same process used when valuing assets in a deceased person’s estate. (Ibid.)
Example 3: When Teresa and Manuel’s conjugal assets were divided, there was uncertainty on how to distribute proceeds from the sale of their city townhouse. To resolve the issue, the Rules of Court governing estate administration were applied, ensuring transparency and creditor protection. (Ibid.)
3. Support
Art. 133. From the common mass of property support shall be given to the surviving spouse and to the children during the liquidation of the inventoried property and until what belongs to them is delivered; but from this shall be deducted that amount received for support which exceeds the fruits or rents pertaining to them. (188a)
1) While the conjugal estate is being liquidated, the law ensures that the surviving spouse and the children are not left without support. Their sustenance and basic needs may be provided from the common pool of conjugal assets until the final distribution of property is made. However, this support is not unlimited — if the amount they receive goes beyond the income or rent that rightfully corresponds to them from the estate, the excess must later be deducted from their eventual share. (OpenAI ChatGPT-5 [2025] as reviewed, supra.)
Example 1: When Roberto passed away, his wife Alicia and their children were supported from the income of the family’s rice lands while the liquidation of assets was pending. Later, the accountant deducted the extra support they had received that exceeded their rightful share of rental earnings. (Ibid.)
Example 2: During the settlement of Luis and Marta’s conjugal estate, Marta and the children continued to live off the rent from an apartment building included in the partnership’s assets. At the time of final partition, the amounts already received for support were adjusted against what was due to them. (Ibid.)
Example 3: After the dissolution of Ernesto and Lina’s conjugal partnership, the court allowed Lina and the children to draw support from the partnership’s savings account while waiting for liquidation. When the division was completed, the excess they had received beyond their entitled share of interests was subtracted from their portion. (Ibid.)
