- Statute
- Philippine Civil Code
- Article
- Art. 597
- Topic
- Obligations of the Usufructuary
- Status
- In force
- Book
- BOOK II PROPERTY, OWNERSHIP, AND ITS MODIFICATIONS
- Title
- TITLE VI USUFRUCT
- Chapter
- CHAPTER 3 Obligations of the Usufructuary
- Formerly
- Art. 505 of the old Civil Code
- Year
- 1949
The provision
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)
Intellegal Wiki · In plain terms
Taxes charged directly on the property's capital during a usufruct are the owner's responsibility, not the usufructuary's. If the owner pays them, the usufructuary owes proper interest on those sums; if the usufructuary advanced the money, the usufructuary is repaid the amount when the usufruct ends.
An editorially maintained plain-language explanation of this provision — not legal advice.