(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. If, however, the gift was made to a descendant of only one of the spouses, or to a person of whom only one of the spouses is a descendant, or if one of the spouses has to provide compensation to the common matrimonial property for the value of the gift, it is deemed to have been made by this spouse alone.
(2) These provisions are to be applied accordingly to a gift made out of common matrimonial property under continued community of property.