The Deed of Absolute Sale (DOAS) is the primary document that transfers ownership of real property in the Philippines. Among the details required to be stated accurately are the civil/marital status of the seller(s) and, when applicable, the name of the spouse. An error in the declaration of marital status — whether the seller is stated as “single” when actually married, “married” when actually single, or married to the wrong person — is one of the most common defects encountered in property transactions.

Such errors create complications in the payment of Capital Gains Tax (BIR Form 1706), Documentary Stamp Tax (BIR Form 2000), transfer tax, registration with the Register of Deeds, and eventually the issuance of a new Transfer Certificate of Title (TCT) or Condominium Certificate of Title (CCT) in the name of the buyer.

This article exhaustively discusses the nature of marital status errors, their legal consequences, and the complete range of remedies available under current Philippine law and practice as of December 2025.

Legal Importance of Correct Marital Status in a Deed of Sale

Under the Family Code of the Philippines (Executive Order No. 209, as amended):

Marriages celebrated on or after August 3, 1988 are governed by the Absolute Community of Property (ACP) regime in the absence of a marriage settlement (Art. 75, 91–93).
Marriages before August 3, 1988 are generally governed by Conjugal Partnership of Gains (CPG) unless a different regime was stipulated.

In both regimes, real property acquired during the marriage is presumed conjugal/community property (Art. 92, 116 Family Code). The sale of conjugal/community real property requires the consent of both spouses. A deed executed by only one spouse without the written consent of the other is either void (ACP) or voidable (CPG) depending on the regime and jurisprudence (Ravina v. Villa Abrille, G.R. No. 160708, October 16, 2009; Heirs of Ignacio v. Home Bankers Savings & Trust Co., G.R. No. 177783, October 7, 2009, reiterated in subsequent cases).

Therefore, the correct declaration of marital status determines:

Whether spousal consent is required.
Whether the spouse must sign the deed as co-seller or at least execute marital consent.
The applicable tax exemptions (e.g., sale of principal residence by a married couple enjoys certain privileges).
The validity of the title that will be issued to the buyer.

Common Types of Marital Status Errors

Seller is actually married but stated as “single.”
Seller is actually single (or legally separated/widowed) but stated as “married” or “married to ___.”
Spouse’s name is wrong (misspelled or entirely wrong person).
Seller is married but the regime is incorrectly stated (e.g., stated as CPG when marriage was after 1988).
Seller is in a void marriage but stated as validly married (or vice versa).

The first type is by far the most common and most dangerous.

Consequences of the Error

At the Bureau of Internal Revenue (BIR)

The BIR will reject the CAR application or delay it if the marital status in the deed does not match the submitted marriage contract or if spousal consent is missing when required.
If the seller was stated as single, only one TIN is reflected; the BIR may require the spouse’s TIN and signature on the tax returns.

At the Local Treasurer’s Office (LGU)

Usually follows BIR requirements; transfer tax and real property tax clearance may be withheld.

At the Register of Deeds

The Register of Deeds will suspend or deny registration if spousal consent is required but absent (Sec. 113, PD 1529).
Even if the deed was registered and a new title issued, the title may later be challenged in court by the non-consenting spouse or heirs.

Civil Law Consequences

Sale of conjugal property without consent is unenforceable against the conjugal partnership or the non-consenting spouse.
The non-consenting spouse has 10 years (ACP) or 5 years (CPG) to file annulment/rescission.

Available Remedies for Correction

The remedy depends on the stage of the transaction.

A. Before Notarization

Simply revise the deed and print a clean copy.

B. After Notarization but Before Registration of the Deed / Issuance of New Title

This is the most common scenario.

Affidavit of Correction / Affidavit of Explanation
Executed by the seller(s) and, preferably, also by the buyer.
Contents:
- Identify the notarized DOAS (date, doc. no., notary, page/book/series).
- State the exact error (e.g., “I was stated as single when in truth I am married to ___ since ___”).
- State the correct fact.
- Declare that the error was inadvertent/typographical and does not affect the validity of the sale.
- Notarized.
This is sufficient for most Registers of Deeds and BIR Revenue District Offices when the error is purely clerical and the spouse actually signed the original deed.
Deed of Confirmation with Marital Consent
Executed by the spouse who was omitted.
Standard wording:
“I, ___, spouse of the vendor, do hereby confirm and ratify the sale… and give my full marital consent thereto.”
This is the safest and most widely accepted remedy when the spouse did not sign the original deed.
Supplemental Deed of Absolute Sale or Deed of Rectification
Executed by both seller and buyer (and spouse, if needed), referring to the original deed and correcting the marital status.
This new deed is also notarized and pays fresh documentary stamp tax (₱15 per ₱1,000) based on the original selling price.
Combination of the Above
In practice, lawyers usually submit:
- Affidavit of Correction (seller & buyer),
- Deed of Confirmation with Marital Consent (spouse), and
- Certified true copy of Marriage Contract.

C. After Registration of the Deed and Issuance of New Title in Buyer’s Name

The error is now reflected on the face of the new TCT/CCT.

Administrative Correction with the Register of Deeds (Preferred and Most Common)
File a Petition for Administrative Correction of Entry under Section 108 of PD 1529 as amended by Republic Act No. 11573 (2021).
Requirements:
- Petition signed by the registered owner (buyer) or his/her attorney-in-fact.
- Original + certified true copies of:
  • Original defective DOAS
  • Affidavit of Correction
  • Deed of Confirmation/Marital Consent
  • Marriage Contract
  • New Owner’s Duplicate TCT/CCT
- Payment of filing fees (usually ₱3,000–₱8,000 depending on the province).
RA 11573 expanded the authority of the Register of Deeds to correct clerical errors even without court order, including marital status, as long as the correction does not change the identity of the property or add/delete parties.

Most Registers of Deeds now correct marital status administratively if proper documents are submitted.
Judicial Correction (When RD Denies Administrative Relief)
File a Petition for Correction of Title under Rule 39 of the Rules of Court or as a special proceeding in the Regional Trial Court.
This is more expensive and takes longer (1–3 years).
Annotation of Marital Consent on the Title
Some buyers simply have the spouse execute a Deed of Confirmation/Marital Consent and have it annotated on the title (Entry of Annotation). This does not erase the original error but protects future buyers by showing ratification.

Tax Implications of the Correction

Documentary Stamp Tax on corrective instruments:
– Affidavit of Correction: exempt or minimal (considered incidental).
– Deed of Confirmation with Marital Consent: BIR Ruling DA-456-2005 and subsequent rulings consider it exempt from DST if it merely confirms an already perfected sale.
– Supplemental Deed of Rectification: subject to fresh DST on the original consideration.
Capital Gains Tax / Creditable Withholding Tax: No additional tax if the correction does not change the selling price.

Best Practices to Avoid the Problem

Always require the seller to present the original Marriage Contract (PSA-authenticated) before drafting the deed.
If the seller claims to be single, require a PSA Certificate of No Marriage (CENOMAR) or an Affidavit of Singleness.
For widowed sellers, require the Death Certificate of the deceased spouse.
For legally separated or annulled, require the annotated Marriage Contract or Court Decision with Certificate of Finality.
Include a clause in the deed: “The Vendor declares under penalty of perjury that the foregoing civil status is true and correct.”

Conclusion

Marital status errors in deeds of sale are common but almost always curable. The key is early detection and the execution of the proper corrective instrument — usually a combination of an Affidavit of Correction and a Deed of Confirmation with Marital Consent executed by the previously omitted spouse.

With the passage of RA 11573 in 2021 strengthening the administrative correction powers of the Register of Deeds, most cases are now resolved without going to court. As long as the true spouse ratifies or confirms the sale, the transaction remains valid and the title becomes unquestionable.

Practitioners are advised to always secure the ratification of the correct spouse even if the seller insists the property is exclusive/paraphernal — it eliminates future title defects and protects the buyer.