Does a Deed of Donation Expire in the Philippines?

Short answer: the deed itself does not “expire.” Once a valid donation is perfected, accepted, and—where required—registered, it remains effective until it is revoked, rescinded, reduced, or otherwise set aside under law. What does run out over time are (a) deadlines to comply with tax and registration steps and (b) prescriptive periods for lawsuits that attack or defend the donation.

Below is a complete, Philippine-law overview to help you see where “expiration” ideas really come from.

1) What is a “deed of donation”?

A deed of donation is the written instrument embodying a donation inter vivos (between living persons). It becomes effective once:

the donor consents to give,
the donee accepts, and
legal form requirements are met (and for real property, registered so it binds third persons).

Donation mortis causa—a transfer that takes effect only upon the donor’s death—must comply with the formalities of a will and is inherently revocable while the donor lives. It is not typically called a “deed of donation” in practice because it follows succession rules.

2) Form and delivery (why these matter to “validity”)

Immovables (land/condo/real rights): Must be in a public instrument specifying the property and any charges. The donee’s acceptance must appear in the same deed or in a separate public instrument duly notified to the donor during the donor’s lifetime. • Registration with the Registry of Deeds is needed to affect third persons and to transfer title records.
Movables: Large-value donations require writing; smaller ones may be perfected by delivery.

If these formalities are missing, the problem is invalidity, not expiration.

3) Tax and registration timing (where “expiration” is often confused)

A donation that is otherwise valid can still run into tax and registration deadlines:

Donor’s tax return and payment: Generally due within 30 days from the date of donation (the tax code timeline that currently applies). Late filing triggers surcharges, interest, and penalties, but does not by itself void the donation.
BIR eCAR/CAR: For real property (and certain registrable assets), the BIR issues an Electronic Certificate Authorizing Registration (eCAR/CAR) after taxes are paid. Registries typically will not transfer title without it. The CAR is a pre-registration clearance, not an “expiry date” of the donation.
Transfer of title: The donee should present the notarized deed + eCAR/CAR to the Registry of Deeds (and secure updated tax declarations with the assessor for land). Delay here doesn’t “expire” the deed, but it leaves ownership records under the donor’s name, which creates risk (e.g., sale, encumbrance, or heir disputes).

Takeaway: There’s no built-in expiration, but missing or delaying post-donation steps can cause practical and financial problems.

4) Grounds that can undo or shrink a donation (these are the real “ends”)

Even valid donations may later be attacked or unwound. Each ground has time limits (prescriptive periods) and elements.

A) Revocation for ingratitude

Classic grounds include serious offenses by the donee against the donor, imputing crimes against the donor, or unjust refusal of support when legally obliged.

Who files: The donor (or his heirs in some cases).
Effect: Donation is revoked; property returns to donor (or donor’s estate).
Timing: Must be brought within the Civil Code’s prescriptive period applicable to revocation for ingratitude (practitioners often treat this as a short window from the offending act—consult counsel promptly; do not sleep on rights).

B) Revocation due to birth/adoption/survival of a child

If a donor made a donation while childless, law allows revocation when a child is later born, adopted, or appears (depending on facts).

Who files: The donor.
Timing: Also subject to prescription from knowledge of the cause.

C) Revocation/resolution for non-fulfillment of conditions

Donations may carry conditions (e.g., use property as a school; build within 2 years; don’t sell for x years). These can be suspensive (no transfer until fulfilled) or resolutory (transfer now but revocable if condition is breached).

Who files: The donor (or successors) to revoke for breach.
Timing: Action is subject to prescription for actions on written contracts/conditions.

D) Rescission for lesion or fraud (rare in donations but possible in mixed setups)

Equitable rescission exists when there’s economic prejudice and no other legal remedy.

Timing: Typically four (4) years from discovery/violation (general Civil Code rule for rescissible/voidable contracts).

E) Reduction for inofficiousness (protecting legitimes)

If a donation impairs the legitime of compulsory heirs (spouse, legitimate/illegitimate children, etc.), they may sue to reduce the donation to the disposable portion.

Who files: Compulsory heirs, after the donor’s death (that’s when legitimes are computed).
Timing: Brought within the prescriptive period for actions on written contracts/successional claims (practitioners often use ten (10) years from accrual, i.e., from the donor’s death, but specific computations can vary—seek case-specific advice).

F) Nullity (void donations)

Some donations are void and produce no effect—e.g., donation of future property, donation between persons prohibited by law (e.g., between spouses under certain circumstances or to a paramour as the law restricts), or donation without required formalities.

Timing: Actions to declare absolute nullity do not prescribe (but laches and practical problems like loss of evidence can still bar relief).

5) Usufructs, reservations, and reversion clauses

Deeds often reserve a usufruct (right to use/enjoy) for the donor or add reversion terms (property returns to donor if, say, donee dies childless). These are contractual limits, not expirations. When the reserved period ends (e.g., donor’s lifetime usufruct), the donee (or naked owner) consolidates full ownership. If a resolutory event occurs, ownership reverts as stipulated or by law.

6) Third persons, buyers, and creditors

Once registered, the donation binds third persons.
A donee who sells before a condition is fulfilled may expose the sale to rescission or revocation claims if the buyer had notice (e.g., annotations on title).
Creditors may attack donations as in fraud of creditors under rescissory actions if the donation prejudiced their ability to collect.

7) Practical timelines (what to calendar)

Immediately: Have the donee accept properly (same deed or separate instrument duly notified to donor).
Within 30 days of donation: File and pay donor’s tax.
Promptly after tax clearance: Obtain eCAR/CAR and register the deed (immovables, motor vehicles, etc.).
During and after: Comply with conditions (build/use/maintain, etc.), or ensure they’re annotated on the title so everyone is on notice.
If something goes wrong: Don’t delay possible revocation, rescission, or reduction suits—prescription can quietly run.

8) Common myths vs. the law

“Deeds expire after 5 years.” ❌ No. There is no universal expiry. Different prescriptive periods apply to different causes of action; tax assessments have their own statutes; property ownership can be acquired by prescription if the possessor meets legal requirements over long periods (e.g., 10 or 30 years)—but that’s not a “deed expiry.”
“Unregistered donation is void.” ❌ Not necessarily. Between the parties it can be valid if the Civil Code formalities are met, but unregistered real-property donations do not bind third persons and won’t transfer title records.
“Late taxes cancel the donation.” ❌ Generally no; they create penalties and can block registration, but they do not automatically void an otherwise valid donation.

9) Donation mortis causa: different animal

If the instrument says it takes effect only upon death and remains revocable, it is treated as mortis causa and must follow will formalities. It never “expires,” but it can be revoked at any time by the donor before death, and it is ineffective if the testamentary formalities are not met. Upon death, it is subject to legitime computations, collation, and estate taxes, not donor’s tax.

10) Checklist: Does your deed of donation “expire”?

Is it inter vivos or mortis causa?
Were formalities met? (public instrument; acceptance; notice)
For real property, was it registered?
Were taxes filed/paid on time? (donor’s tax vs. estate tax)
Are there conditions or reservations? (and are you complying?)
Is anyone likely to sue? (ingratitude, reduction, creditors)
Are any prescriptive periods nearing? (act promptly if so)

Bottom line

A deed of donation in the Philippines does not lapse by the mere passage of time. What matters are:

validity at formation (form, acceptance, capacity, object, cause),
compliance with tax and registration steps,
conditions in the deed and Civil Code grounds for revocation/rescission/reduction, and
prescriptive periods for any action to attack or defend the donation.

If a dispute, condition, or deadline is in play, get case-specific legal advice promptly—timing can decide outcomes even when the deed itself has no “expiry date.”