Short answer: A deed of donation in the Philippines does not expire simply because time has passed. Once a donation is validly made and accepted with all legal formalities, it remains effective indefinitely—unless it is revoked for legally recognized causes, reduced for being “inofficious” (i.e., it impairs the legitime of compulsory heirs), rescinded for breach of conditions, annulled for vices of consent or incapacity, or otherwise invalidated by law or court judgment.

Below is a complete guide to what that means in practice.

1) What is a deed of donation?

A donation is an act by which a person (the donor) gratuitously disposes of a thing or right in favor of another (the donee), who accepts it. The deed of donation is the written instrument embodying the donation. Donations can be:

Inter vivos — take effect during the donor’s lifetime and are generally irrevocable once perfected (subject to specific grounds for revocation).
Mortis causa — take effect at the donor’s death and must follow the formalities of a will; they remain revocable until death.

When people say “deed of donation,” they almost always mean a donation inter vivos.

2) Formal requirements (and why they matter for “expiration”)

A deed doesn’t “expire,” but it can be ineffective if formalities were missing. Key rules:

For immovable property (e.g., land, condo):

Must be in a public instrument (a notarized deed).
The donee must accept the donation. Acceptance may be in the same deed or in a separate notarized instrument.
If acceptance is in a separate instrument, the donor must be notified in authentic form (typically notarized) during the lifetime of both donor and donee. If the donor dies before being notified, the donation does not take effect—not because it “expired,” but because perfection never occurred.

For movable property:

If the value exceeds ₱5,000, donation and acceptance must be in writing.
If ₱5,000 or less, delivery can suffice (but written proof is still wise).

Registration:

For real property, Register of Deeds registration is not a validity requirement between the parties, but it protects the donee against third persons and is necessary to transfer title on the Torrens register. Lack of registration doesn’t make the deed “expire,” but it can leave ownership vulnerable in conflicts with later innocent purchasers or creditors.

3) When does ownership transfer?

In donations inter vivos of real property, ownership generally transfers upon perfection (valid deed + acceptance + proper notification if acceptance is separate) and delivery. For real property, execution of a notarized deed commonly serves as constructive delivery; still, registration is how the transfer is publicly asserted and completed on the title.
In donations mortis causa, nothing vests until death, and the donation must comply with will formalities.

No separate “expiry clock” runs after these events. The donation stands unless law provides otherwise.

4) Grounds to revoke or set aside a donation (the real ways a deed can “end”)

A deed endures unless undone through one of the following:

A) Ingratitude

A donor may sue to revoke a donation if the donee commits legally defined acts of ingratitude (e.g., serious offenses against the donor, imputable harm, refusal of support when legally due).

Time limit: The action must be filed within one (1) year from the time the donor learned of the ingratitude and was able to sue. If not brought on time, the right to revoke is lost.

B) Noncompliance with conditions / charges

If the donation imposes conditions (e.g., “must use the lot only for a chapel,” “must build a school within 3 years”) or charges (obligations attached to the gift), violation or nonfulfillment can justify revocation or rescission.

Time limit: Governed by the general rules on actions for rescission or resolution of conditional obligations. Commonly, the action prescribes in four (4) years from breach (counting specifics may vary with the condition’s nature and when breach became actionable).

C) Supervening children (donor later has/adopts children)

Donations by a person who at the time had no children may be revoked if the donor later has or adopts a child, to protect family rights.

Time limit: The Civil Code gives a limited period (commonly understood as four (4) years from knowledge of the supervening child) within which to bring the action. This is a special, personal cause of revocation.

D) Inofficious donations (impairing legitimes)

Upon the donor’s death, compulsory heirs (spouse, legitimate/illegitimate descendants/ascendants, as the case may be) may seek reduction of donations that encroach on the legitime.

This does not void the deed wholesale; it reduces the donation to the extent necessary to restore legitimes.
When: Only after the donor’s death (because only then can you compute the estate and legitimes).
Time limit: Actions to reduce inofficious donations generally follow prescriptive periods for actions upon obligations; courts often apply ten (10) years from accrual (tied to settlement of the estate), though characterization may vary. Practical tip: raise it within probate or estate proceedings.

E) Annulment (capacity or consent)

If the donor lacked capacity or consent was vitiated (mistake, fraud, intimidation, undue influence), the deed may be voidable and subject to annulment.

Time limit: Typically four (4) years from the cessation/discovery of the vice (e.g., from discovery of fraud; from intimidation’s end; from reaching majority in case of minority).

F) Absolute nullity (void donations)

Some donations are void from the start, e.g.:

Donation of future property (generally void inter vivos).
Donations between persons prohibited by law (e.g., between spouses in certain contexts not allowed by the Family Code; between persons guilty of adultery/concubinage with each other, etc.).
Donations that fail essential formalities (e.g., lack of written form where required; lack of acceptance).
Effect: A void donation produces no effect and can be attacked anytime (actions for declaration of nullity are generally imprescriptible), although property law defenses like laches/estoppel may arise factually.

5) Tax and regulatory compliance (practical “expiry-like” roadblocks)

Even a perfectly valid donation can be effectively stalled in the real world if tax and registration steps aren’t done:

Donor’s Tax

As a rule, a donor’s tax return must be filed and tax paid within 30 days from the date of donation (TRAIN Law regime).
Non-filing does not void the deed, but penalties accrue; more importantly, you won’t obtain a BIR Certificate Authorizing Registration (CAR).

BIR CAR and title transfer

For real property (and some registrable movables), the Registry of Deeds and other registries typically require a CAR (plus documentary stamp tax proof, transfer fees, etc.).
Without CAR, your deed doesn’t “expire,” but you cannot complete registration—which means the old title stays in the donor’s name, exposing the donee to risk and complicating future sales or mortgages.

Takeaway: A deed’s legal existence doesn’t lapse with time, but failing to process taxes and registration promptly can leave you with a gift you can’t fully assert against the world.

6) Conditions, resolutory clauses, and reversion provisions

Many deeds—especially those involving church or school sites, corporate social responsibility parcels, or LGU projects—include:

Conditions precedent (the donation takes effect only upon occurrence of X).
Resolutory conditions (the donation is undone if Y happens—e.g., nonuse for the stated purpose).
Automatic reversion clauses (property reverts to donor if condition is breached; sometimes with a right to re-enter noted on the title).

Courts typically enforce clear conditions, but they examine:

Whether the condition is lawful, possible, and not contrary to morals.
Whether the breach is substantial, not trivial.
Whether the clause is resolutory (undoes transfer) or merely imposes damages.

If a resolutory condition occurs, the donee’s title doesn’t “expire,” but it can be defeated or reconveyed under the deed itself.

7) Frequently asked scenarios

Q1: The donor signed, the donee did not accept before the donor died. Is the deed still valid? No for an inter vivos donation if acceptance (and, when separate, donor’s notified acceptance) did not occur during both parties’ lifetimes. The gift never perfected; there’s nothing to “expire”—it simply did not take effect.

Q2: The deed is unregistered, but notarized and accepted. Years have passed. Is it still valid? Between donor and donee, yes. However, against third persons, lack of registration can be fatal. Register as soon as taxes and fees are settled.

Q3: The deed says the donee must build within 2 years and didn’t. It’s been 8 years. Can the donor still revoke? Likely yes, but subject to prescription (often four years from breach) and the exact wording (condition precedent vs. resolutory). Each case turns on the deed’s text and timelines.

Q4: The donor later had a child. Does the donation automatically end? No automatic “expiry,” but the law gives a ground to revoke. It requires action within the allowed period and, if granted, unwinds the donation.

Q5: We didn’t pay donor’s tax. Is the deed void? No. But without CAR, you cannot register the transfer. Expect penalties/surcharges. Settle with the BIR to proceed.

Q6: Can heirs undo the donation after the donor’s death? Heirs cannot revoke at will, but they may seek reduction if the donation impairs legitimes, or challenge validity on independent grounds (e.g., incapacity, lack of formalities).

8) Practical checklist

Form & Notarization
- Real property: Notarized deed of donation.
- Movables > ₱5,000: Written deed.
Acceptance
- In the deed or in a separate notarized instrument.
- If separate: notified to the donor in authentic form while both are alive.
Delivery
- Real property: the deed generally serves as constructive delivery; still, secure physical control when applicable.
Taxes & Fees
- File and pay donor’s tax within the statutory period.
- Pay documentary stamp tax and relevant local fees.
CAR & Registration
- Obtain BIR CAR.
- Register with Registry of Deeds (real property) or appropriate registries.
Conditions
- Calendar any deadlines (e.g., build/use requirements).
- Keep documentary proof of compliance.
Estate Planning
- If you have or expect compulsory heirs, consider legitime impact to avoid future reduction claims.

9) Key timelines at a glance (rule-of-thumb)

Ingratitude revocation: 1 year from donor’s knowledge and ability to sue.
Breach of condition: typically 4 years from breach (case-dependent).
Supervening child: action commonly brought within 4 years (special rule).
Annulment for vices/capacity: 4 years from discovery/cessation or reaching majority.
Reduction for inofficiousness: after death; often litigated within estate proceedings; general obligations prescriptive periods apply (commonly 10 years; characterization may vary).
Nullity (void donations): generally imprescriptible.

(Exact computation can vary with facts; courts apply nuanced rules on when the clock starts.)

10) Bottom line

A deed of donation does not expire by the mere passage of time. What matters is:

Was it validly perfected and accepted while both donor and donee were alive (for inter vivos)?
Were formalities and taxes complied with?
Are there grounds for revocation, rescission, reduction, or annulment—and were they timely raised?
Was the transfer registered to protect against third persons?

Handle those correctly, and a donation stands—not because it avoids “expiry,” but because, in Philippine law, gifts don’t lapse; they last unless the law or the deed itself unwinds them.

This article is for general information on Philippine law. For a specific situation, consult counsel with your deed, dates, and supporting documents.