(1) A gift made out of the common matrimonial property subject to the regime of community of property is deemed to have been made by the spouses at one half each. However, if the gift is made to one descendant who is descended from only one of the spouses, or if one of the spouses is to reimburse the common matrimonial property for the gift, it is deemed to have been made by that spouse.
(2) These provisions are to be applied accordingly to a gift made out of common matrimonial property under continued community of property.