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 If the child has income, such income shall be spent for his or her maintenance and education first and the remainder may be spent appropriately by the person exercising the parental power.

This provision shall not apply to the income accruing from the property acquired through a gratuitous gift or will with a condition which prevents the person exercising the parental power from deriving benefits from it.

The person exercising the parental power cannot perform any of the following juristic acts in relation to the property of the minor, save where it is permitted by a court:

putting immovable property on sale, exchange, or mortgage;

letting immovable property for more than three years;

providing loans;

adopting a compromise;

making a gratuitous gift, save a gift made out of the income of the child on behalf of the child for a customary religious or social activity which is appropriate for the living conditions of the child;

refusing an inheritance, legacy, or gratuitous gift which is free of conditions or charges;