Civil Code · Book II: Property, Ownership, and Its Modifications · Title VI: Usufruct
Chapter 3: Obligations of the Usufructuary
Current text, as of October 24, 2026
The taxes which, during the usufruct, may be imposed directly on the capital, shall be at the expense of the owner.
If the latter has paid them, the usufructuary shall pay him the proper interest on the sums which may have been paid in that character; and, if the said sums have been advanced by the usufructuary, he shall recover the amount thereof at the termination of the usufruct. (505)
Consolidated by Alleba from the text of Republic Act No. 386 (Lawphil and the Supreme Court E-Library). Book I provisions on marriage, family relations and parental authority were repealed by the Family Code (Executive Order No. 209, 1987) and are shown for reference only. For information and research only, and not legal advice. For certified copies, refer to the Official Gazette or the issuing agency.