Short answer. Yes. Article 2175 of the Civil Code provides that any person who is constrained to pay the taxes of another is entitled to reimbursement from that person. The key word is 'constrained' — you were compelled by circumstances to pay, not merely generous.
What the law says
Any person who is constrained to pay the taxes of another shall be entitled to reimbursement from the latter.
Civil Code, Article 2175 — Paying Another's Taxes. Read the full provision →
The right to reimbursement under Article 2175
Article 2175 creates a straightforward legal right: pay another person's taxes under constraint, and you are entitled to be paid back. The basis for this right is not a contract between you and the neighbor — it arises from the law itself, as a form of quasi-contract. The neighbor's unjust enrichment at your expense — benefiting from a payment you made for their obligation — is what Article 2175 prevents. The legal obligation to reimburse exists without the neighbor having agreed to it.
What 'constrained' means
The key word in Article 2175 is constrained. This means you paid because circumstances compelled you — not as a gift, not as a favor, but because there was a real need and failure to act would have caused a concrete harm. Paying a neighbor's taxes to prevent forfeiture of their land, when forfeiture would have damaged you (perhaps through a shared boundary, an easement, or a mortgage interest) or when the neighbor was simply unable to pay and you acted to prevent a loss, fits this characterization. Paying purely as a voluntary gesture of goodwill, with no element of necessity or compulsion, may not qualify.
Protecting your reimbursement right
To enforce the reimbursement right, you need proof that you actually paid the neighbor's taxes and for what period. Official receipts from the local government showing payment in your neighbor's name, or receipts showing payment of taxes assessed on the neighbor's land, are the most direct evidence. Keep these documents. If you paid on multiple dates, keep a record of each payment. When demanding reimbursement, a written demand specifying the amounts paid and the dates helps establish the claim and creates a record of the neighbor's obligation.
If the neighbour refuses to reimburse you
A refusal to reimburse after a proper written demand may require you to file a civil action to recover the amounts you paid. Because the right arises from law rather than contract, the action is typically an action for reimbursement or sum of money, citing the quasi-contractual obligation under Article 2175. Prescription periods apply to this kind of action, so acting within a reasonable time after making the payments and issuing the demand is important. Gathering your official receipts and correspondence with the neighbor before proceeding strengthens the case considerably.
Cases citing this provision
These Supreme Court decisions cite the provision above. We list them so you can read them yourself; the summaries of what each decided are not ours to give.
- Myrna Ramos vs. Susana S. Sarao, et al, G.R. No. 149756, February 11, 2005 — read the decision on LawPhil →