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The article reflects on the financial offsets, a new institution included in the Civil and Commercial Code of Argentina1, as the objective impact on property resulting from divorce and the cessation of common-law marriage. The purpose of such financial offsets is to correct the unfair imbalance resulting from divorce or breakup of marriage due to the roles and responsibilities assumed by the spouses or partners during their life together, which led to one of them postponing or relegating his/her personal or professional development, for the sake of a common project. Although both cooperated and made efforts to care for their family and to achieve a quality of life commensurate with their expectations, at the time of the breakup, whoever stopped working or dropped out of school and was unable to complete his/her career or get a better job position, suffers direct harm vis a vis the other party. This imbalance, which remained hidden, now becomes visible. Financial offsets surface as a tool to rebalance and provide economic independence to each of the spouses or partners after the ending of the civil marriage or common-law marriage.

Las compensaciones económicas luego de extinguido: el vínculo matrimonial o la unión convivencial en el nuevo Código Civil y Comercial argentino