Deed of Donation Requirements in the Philippines

Short answer: A donation of land, a house or a condo unit is valid only if it is made in a public (notarized) document that describes the property and any burden on the donee, and the donee accepts it in a public document while the donor is still alive. If acceptance is in a separate deed, the donor must be formally notified and that step noted in both deeds (Civil Code, Art. 749). Miss one step and the donation is void.

Parents often “donate” a lot to a child, or a relative “gives” a car or cash to a niece. Many of these gifts later fall apart in court because one formality was skipped. This guide walks through what a valid deed of donation needs, the limits the law puts on how much you can give, and what to do if you are the donor, the donee, or an heir questioning a donation.

Point	What the law says
Rule	Real property: public instrument, property described, burdens stated, acceptance in a public instrument during the donor’s lifetime (Art. 749).
Exception or limit	No one may donate more than they could give by will; the excess is inofficious and can be reduced (Arts. 752, 771).
Evidence	Notarized deed, written acceptance, proof of notice to donor, title or tax declaration, BIR and Registry of Deeds papers.
Deadline	Acceptance must happen before the donor dies (Arts. 746, 749). Action to declare a void donation does not prescribe (Art. 1410).
Next step	Have the deed and acceptance notarized together, settle donor’s tax with the BIR, then register with the Registry of Deeds.

What is a donation under Philippine law?

A donation is “an act of liberality whereby a person disposes gratuitously of a thing or right in favor of another, who accepts it” (Art. 725). Two features matter in practice. First, it is free: if the donee pays a price, it is a sale, not a donation. A gift given because of the donee’s past services, or one with a burden worth less than the property, is still a donation (Art. 726). Second, it needs acceptance. A donation is perfected only when the donor learns that the donee has accepted (Art. 734).

You also need to know which kind you are signing. A donation meant to take effect only when the donor dies is really a will in disguise. It follows the rules on succession, including the formalities of a will (Art. 728). A donation inter vivos takes effect during the donor’s lifetime, even if delivery is postponed until death (Art. 729), and it is governed by the rules on contracts for anything the donation provisions do not cover (Art. 732). If a deed says “effective upon my death” but is only notarized like a contract, it may fail as both a donation and a will.

What are the requirements for a valid deed of donation?

The formalities depend on what is being donated. The table below summarizes the Civil Code rules.

What is donated	Form required	Acceptance	If not followed
Land, house, condo unit (immovable)	Public document describing the property and the value of any charges on the donee (Art. 749)	In the same deed or a separate public document, during the donor’s lifetime; donor notified and the notice noted in both deeds	Void
Movable worth ₱5,000 or less	Oral or written; oral requires handing over the thing or its document at the same time (Art. 748)	May be oral or written	Oral gift without delivery fails
Movable worth more than ₱5,000	Written (Art. 748)	Must also be in writing	Void
Gift effective only on death	Formalities of a will (Art. 728)	Follows succession rules	Void as a will if will formalities are missing

For real property, a checklist of what the deed itself should contain:

Full names, civil status, citizenship and addresses of the donor and the donee.
The property described exactly as on the title or tax declaration: title number, lot and survey numbers, area and location.
A statement that the transfer is gratuitous (out of liberality).
Any condition or burden, with its value stated, for example “the donee shall pay the remaining real property tax” (Art. 749).
Whether the donor keeps the right to the fruits, a usufruct, or the right to dispose of part of the property (Arts. 750, 755, 756).
The donee’s acceptance, signed by the donee, ideally in the same deed.
The spouse’s signature and consent when the property belongs to the absolute community or conjugal partnership.
A notarial acknowledgment, with both donor and donee signing before the notary.

Why is acceptance the step that most often fails?

Because people assume the donor’s signature is enough. It is not. The donee must accept personally, or through someone holding a special power of attorney or a sufficient general power; otherwise the donation is void (Art. 745). Acceptance must be made while both donor and donee are alive (Art. 746). If acceptance is in a separate public document, the donor must be notified “in an authentic form”, and this step must be noted in both instruments (Art. 749).

The Supreme Court applied this strictly in Sumipat v. Banga, G.R. No. 155810 (13 August 2004). A father signed a “deed of absolute transfer/quitclaim” giving three parcels to his children. The Court treated it as a donation and held: “Where the deed of donation fails to show the acceptance, or where the formal notice of the acceptance, made in a separate instrument, is either not given to the donor or else not noted in the deed of donation and in the separate acceptance, the donation is null and void.” Because the children’s acceptance appeared nowhere, the deed was void, their titles were cancelled and the original titles reinstated, even years after the transfer.

For minors and others who cannot contract, acceptance is made by their parents or legal representatives (Art. 741), and those representatives must make the notification and notation required by Article 749 (Art. 747). A donation to a child not yet born may be accepted by whoever would legally represent the child once born (Art. 742).

Who can donate, and who can receive?

Anyone who may contract and dispose of their property may donate (Art. 735), and capacity is judged at the time the donation is made (Art. 737). Guardians and trustees cannot donate property entrusted to them (Art. 736). Anyone not specially disqualified may accept (Art. 738). Some donations are void no matter how well the deed is drafted:

Between persons guilty of adultery or concubinage at the time of the donation (Art. 739(1)).
Between persons found guilty of the same criminal offense, in consideration of it (Art. 739(2)).
To a public officer, or the officer’s spouse, descendants or ascendants, by reason of the office (Art. 739(3)).
To persons incapable of inheriting by will (Art. 740), including donations disguised as another contract or made through a dummy (Art. 743).
Between spouses during the marriage, except moderate gifts on occasions of family rejoicing. The ban also covers couples living together without a valid marriage (Family Code, Art. 87).

Married donors face one more rule. Under absolute community, neither spouse may donate community property without the other’s consent, except moderate donations for charity or on occasions of family rejoicing or distress (Family Code, Art. 98). Get both spouses’ signatures on any deed that donates property acquired during the marriage.

How much can you donate?

Three limits apply even to a perfectly executed deed:

Keep enough to live on. The donor must reserve enough, in ownership or usufruct, to support himself or herself and relatives entitled to support. Without that reservation, the donation may be reduced at the request of anyone affected (Art. 750).
No future property. You cannot donate what you cannot yet dispose of, such as property you expect to inherit (Art. 751).
No more than you could give by will. A donation is inofficious to the extent it exceeds what the donor could freely give by will, which protects the legitime of compulsory heirs (Art. 752). The excess is reduced based on the net value of the estate at death, but the donation still takes effect while the donor is alive and the donee keeps the fruits (Art. 771). Only compulsory heirs (and their successors) may ask for the reduction, and they cannot waive it while the donor is alive (Art. 772).

Donations to a child also count when the estate is later divided. A compulsory heir must bring into the estate what he or she received from the parent by donation so it is counted in computing everyone’s legitime and in the partition (Art. 1061), unless the donor expressly provided otherwise or the donee repudiates the inheritance (Art. 1062). To see how legitimes are sized, try the legitime calculator or read who the compulsory heirs are.

Does a deed of donation transfer the title by itself?

Between donor and donee, a valid and accepted deed binds them. Against everyone else, registration is what counts for titled land. Under the Property Registration Decree, a voluntary deed affecting registered land “shall operate only as a contract between the parties and as evidence of authority to the Register of Deeds to make registration”; the act of registration is what conveys or affects the land as to third persons (PD 1529, Sec. 51). If the donor later donates or sells the same property to someone else, the rules on double sale decide who wins (Art. 744).

Registration requires the tax side to be settled first. A donation is generally subject to donor’s tax under the National Internal Revenue Code, and the Register of Deeds does not register a transfer by donation without BIR proof that the tax was paid or that the transfer is exempt; the Court noted this rule in Sumipat under the tax code then in force. Rates, the exempt amount, filing deadlines and the forms change with tax reforms, so check the current requirements with your Revenue District Office or the BIR website before signing. This guide does not compute donor’s tax.

Can a donation be undone later?

A valid donation is not freely revocable, but the Civil Code allows revocation or reduction on specific grounds, each with its own deadline:

Ground	Who may sue	Deadline
Donor without children later has, finds or adopts a child (Arts. 760–761)	Donor; passes to the donor’s children and descendants	4 years from the birth, legitimation, recognition, adoption or news the child is alive (Art. 763)
Donee fails to comply with a condition (Art. 764)	Donor or the donor’s heirs	4 years from the non-compliance (Art. 764)
Ingratitude: offense against the donor, false criminal imputation, refusal of support (Art. 765)	Donor only, in general (Art. 770)	1 year from the donor’s knowledge and ability to sue (Art. 769)
Inofficious donation impairing legitime (Arts. 752, 771)	Compulsory heirs, after the donor’s death (Art. 772)	No specific period verified in this run; act promptly in the estate settlement
Void donation (missing form or acceptance, or prohibited by law)	Any interested party	Does not prescribe (Art. 1410)

Remember the difference: a void donation never transferred anything, while a revoked or reduced donation was valid until a court undid it. Sales and mortgages made by the donee before the revocation case is annotated on the title may survive in cases of ingratitude (Art. 766).

Your options and what to do next

If you are planning to donate

Decide whether you want the transfer now (donation inter vivos) or only at death (use a will instead; see notarial will requirements).
Check that you keep enough for your support and that the gift does not exceed the free portion your compulsory heirs must leave untouched.
Get a certified true copy of the title and the latest tax declaration; confirm there are no liens or adverse claims.
Have a lawyer prepare one deed with the donation and the donee’s acceptance, signed by both (and your spouse) before the notary.
File the donor’s tax return and pay, or obtain proof of exemption, with the BIR.
Register the deed with the Registry of Deeds and update the tax declaration with the local assessor.

If you are the donee holding a deed

Read the deed for your acceptance. If it is missing and the donor is alive, sign a separate notarized acceptance, notify the donor in writing, and note the notice on both deeds right away (Art. 749).
If the donor has already died and there was no acceptance, the donation cannot be fixed; the property forms part of the estate (see what happens to property after death).
Register the deed so it binds third persons (PD 1529, Sec. 51), and keep proof that you met any condition.

If you are an heir questioning a donation

Get certified copies of the deed, any acceptance, the title and its annotations from the Registry of Deeds.
Check form and acceptance first. A missing acceptance makes the donation void (Sumipat), and that claim does not prescribe (Art. 1410).
If the deed is valid but too large, raise reduction as inofficious and collation in the estate settlement (Arts. 771, 772, 1061).
Send a written demand and try settlement. Family disputes between parties living in the same city or municipality generally go through barangay conciliation before court.
If unresolved, file in court. Cases on title to land go to the first-level court if the assessed value is ₱400,000 or less, otherwise the Regional Trial Court (RA 11576). If you cannot afford a lawyer, ask the Public Attorney’s Office.

First action today: pull a certified true copy of the title from the Registry of Deeds and check whether the deed of donation and the acceptance are both notarized and annotated.

Key takeaways

Real property donations need a public document and acceptance in a public document while the donor is alive (Art. 749).
Movables worth over ₱5,000 must be donated and accepted in writing (Art. 748).
Missing acceptance makes the donation void, and the defect can be raised at any time (Art. 1410; Sumipat v. Banga).
Spouses cannot donate to each other during marriage (FC Art. 87) or donate community property without the other’s consent (FC Art. 98).
No one may donate more than they could give by will; compulsory heirs can have the excess reduced (Arts. 752, 771, 772).
Pay donor’s tax and register the deed so the transfer binds third persons.

Frequently asked questions

Is an unnotarized deed of donation of land valid?

No. Article 749 requires a public document for donations of immovables, so a private, unnotarized deed of donation of land is void. This differs from a sale, where an unnotarized deed can still bind the parties; see whether an unnotarized deed of sale is valid.

Can the donee accept after the donor dies?

No. Acceptance must be made during the lifetime of both the donor and the donee (Art. 746), and for immovables it does not take effect unless done during the donor’s lifetime (Art. 749).

Can I donate my house to my wife or husband?

Not during the marriage. Donations between spouses are void, except moderate gifts on occasions of family rejoicing (Family Code, Art. 87). Spouses who want to provide for each other usually do so by will, within the legitime rules; see how much a surviving spouse inherits.

Can parents donate all their property to one child?

They can sign the deed, but the other compulsory heirs can later have the donation reduced to the extent it impairs their legitime (Arts. 752, 771, 772), and the donated property is generally collated in the estate (Art. 1061). The parents must also keep enough for their own support (Art. 750).

Sources

Civil Code of the Philippines (RA 386), Arts. 725–773 (donation), 1061–1062 (collation), 1410.
Family Code of the Philippines (EO 209), Arts. 87 and 98.
Property Registration Decree (PD 1529), Sec. 51.
RA 11576 (court jurisdiction).
Sumipat v. Banga, G.R. No. 155810, 13 August 2004.
Bureau of Internal Revenue (donor’s tax requirements).

Sources rechecked as of: 25 October 2026

This article is general legal information, not legal advice. For your specific situation, consult a lawyer or the Public Attorney’s Office.