Text of the provision

Art. 2240. Property held by the insolvent debtor as a trustee of an express or implied trust, shall be excluded from the insolvency proceedings.

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Civil Code of the Philippines, Republic Act No. 386, approved June 18, 1949, effective August 30, 1950. Reproduced in full; verified verbatim against the LawPhil and ChanRobles official-text renderings.

What this article means

Property held by the insolvent debtor as a trustee of an express or implied trust is excluded from the insolvency proceedings — it never belonged to him.

The rule reflects a basic feature of trusts: a trustee holds legal title to property for someone else's benefit, not for his own. Because that property was never really part of the debtor's own patrimony in the first place, his personal creditors have no claim to it — it belongs, in substance, to the beneficiary of the trust, whether the trust was created expressly by agreement or implied by the circumstances. Excluding it from the insolvency proceedings simply keeps the debtor's estate limited to what was truly his.

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Note. The text of the provision above is reproduced in full from the official enactment (Republic Act No. 386), verified against the LawPhil and ChanRobles renderings. The annotation and commentary around it are the work of Vivas & Nobles Law Office and are general legal information, not legal advice. How a provision applies to a particular situation depends on facts that only a lawyer reviewing your case can assess.