Civil Code Article 1224Jan. 20, 2021

A compulsory portion is determined by deducting the amount of debts from the property of the succession as reckoned according to Article 1173.

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Civil Code Article 1173Jan. 20, 2021

If one of the heirs has, before the opening of succession, received gifts in property from the deceased for the purpose of concluding a marriage, separation from home, or carrying on trade, the value of such gifts shall be added to the inheritable property at the opening of the succession, thus constituting together the property of the succession. But this does not apply where the deceased has made a contrary declaration of intention at the time of giving.
The value of such gifts as provided in the preceding Paragraph shall, at the time of the partition of inheritance, be deducted from the entitled portion of the heir in question.
The value of a gift in question shall be calculated as when it was given.

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