Donating a portion of land to a child in the Philippines is rarely a single-step act. If what you want is for your child to own a specific, identifiable portion with their own separate title, the donation usually requires: (1) subdivision and survey, (2) execution of a Deed of Donation with acceptance, (3) payment of taxes and securing BIR clearance, and (4) registration with the Registry of Deeds (RD) so a new title can be issued.

This article walks through the legal concepts, procedural steps, documentary requirements, tax implications, and common pitfalls—specifically for the scenario: parent donates part of a titled parcel of land to a child.

1) Core Legal Concepts You Must Understand First

A. “Part of the land” can mean three different things

Before doing anything, distinguish what you are donating:

A specific portion (segregated lot)
- Example: “the back 200 sq.m. portion” as a new lot with its own boundaries and title.
- This normally requires subdivision survey and issuance of a new title for the donated lot.
An undivided share (ideal portion) of the whole property
- Example: “I donate 1/2 undivided share of my 1,000 sq.m. lot.”
- This does not require subdivision at the start, but creates co-ownership, which often becomes problematic later.
A portion described informally (without technical segregation)
- Example: “I donate the right side portion.”
- This is a red flag. Without technical description and segregation, registration and titling as a separate lot can fail or be delayed.

Practical rule: If you want your child to have a clean, separate title over a defined piece, do subdivision first, then donate the new lot.

B. Donation is a contract: it needs acceptance

A donation of immovable property (land) must comply with formalities. Key points:

A Deed of Donation must be in a public instrument (notarized).
The donee (child) must accept the donation:
- Acceptance may be in the same instrument or in a separate public instrument.
- If separate, the donor must be notified in proper form.
If the child is a minor, acceptance is made through a parent/guardian and may involve additional requirements.

If acceptance is defective, the donation can be void or unenforceable for transfer purposes.

C. Marital property rules can block your donation

If the land is community property or conjugal property (depending on the marriage date and property regime), disposition of real property generally requires spousal consent. Without it:

The transfer may be void/voidable or may not be registrable.
The RD and BIR may require proof of consent or the spouse’s participation in the deed.

If the land is exclusive property of the donor (e.g., acquired before marriage, or acquired by gratuitous title like inheritance, depending on circumstances), spousal consent may not be required—but expect requests for supporting proof.

D. Donations to children can affect inheritance (legitime, collation, reduction)

Even if the donation is valid, it can have succession consequences:

Donation to a child may be treated as an advance on inheritance and may be subject to collation when the donor dies, depending on the situation and language of the deed.
If the donation is inofficious (impairs the legitime of compulsory heirs), it may be subject to reduction after death.

This matters in families with multiple children, second families, or potential future heirs.

2) Subdivision and Survey: The Foundation for Donating a Specific Portion

If you are donating a specific portion that will be separately titled, subdivision is the usual path.

A. What “subdivision” means in this context

Subdivision here is the technical and legal process of splitting one titled parcel into two or more lots, each capable of having its own technical description and, eventually, its own title.

Typical outcome:

Lot 1: Donated to the child (new title in child’s name)
Lot 2: Retained by the parent (new title remains with parent)

B. Who does the survey

You hire a licensed Geodetic Engineer (GE) to:

Inspect and relocate boundaries
Place/verify monuments
Prepare the Subdivision Plan
Prepare technical descriptions for the resulting lots
Compile survey returns for approval

C. Approval of survey / plan

Subdivision plans typically require submission for approval/verification through the proper land management authorities. In practice, your GE handles the routing and technical coordination.

D. Common survey/subdivision issues that derail donations

Encroachments or boundary disputes
Missing/unclear monuments or overlapping claims
Road right-of-way issues (access to the subdivided lot)
Easements (legal easement along waterways; drainage; utility corridors)
Restrictions on the title (e.g., “non-transferable” annotations, liens, mortgages)
Agrarian restrictions (if agricultural land is covered by land reform rules)

Access is critical: Donating a “back portion” with no legal access road can create long-term conflict. A proper subdivision plan often includes a right-of-way.

3) Two Common Routes: Which One Fits Your Goal?

Route 1 (Preferred): Subdivide first, then donate a resulting lot

Best for: Clean ownership and a separate title for the child.

Flow:

Subdivision survey and approved plan
Execute Deed of Donation for the specific lot (with technical description)
Pay taxes and secure BIR eCAR/clearance
Register with RD → RD issues new titles

Route 2: Donate an undivided share (no subdivision at first)

Best for: Families comfortable with co-ownership, or when immediate subdivision is difficult.

Risk: Co-ownership can lead to disputes; later partition may be contested or delayed.

4) Drafting the Deed of Donation: Key Clauses and Practical Safeguards

A Deed of Donation for part of land should be tight and registration-friendly.

A. Must-have contents

Full names, citizenship, civil status, addresses, and IDs of donor and donee
Accurate title details: TCT number, Registry of Deeds, location
Clear description of what is donated:
- For a subdivided lot: lot number, area, boundaries, and technical description
- Attach the approved subdivision plan/technical description as annex
Statement that donation is made gratuitously
Donee’s acceptance
Signatures and notarization

B. Spousal consent / participation (if applicable)

If the land is conjugal/community, the spouse should typically:

Join as co-donor, or
Execute a clear written consent (often incorporated in the deed)

C. Conditions: allowed, but use carefully

Donations can include certain conditions (e.g., donor retains usufruct; donee must not sell during donor’s lifetime), but:

Overly restrictive or unclear conditions can complicate registration and later transfers.
If you want the donor to keep the right to use/enjoy the property, consider usufruct (and how it will be annotated).

D. If there are multiple children

To reduce future disputes, consider:

Clear language whether donation is an advance on legitime/inheritance
Consistent documentation of other children’s shares/intentions
Estate planning alignment (wills, partitions, family agreements)

5) Taxes and Government Charges You Should Expect

Land transfers by donation typically trigger:

Donor’s Tax (national tax)
Documentary Stamp Tax (DST) (often imposed on conveyances)
Local Transfer Tax (city/municipality/province)
Registration fees (Registry of Deeds)
New Tax Declaration / assessor’s fees (local)

A. Valuation: what value is used?

Tax authorities usually apply the higher of:

Zonal value (BIR)
Assessed value (from the tax declaration / assessor)
Sometimes the fair market value standards applied by the LGU for transfer tax purposes

Practical impact: Even if donation is “free,” taxes are computed on statutory values.

B. Deadlines matter

Donor’s tax filings have statutory deadlines. Late filing can mean:

Surcharges
Interest
Compromises/penalties

C. Mortgages and liens

If the title is mortgaged, donation may be blocked unless:

The mortgagee consents, or
You clear the lien first, or
The donation is structured to address the encumbrance properly

6) BIR Process: The Gatekeeper Step Before RD Transfer

In Philippine practice, the Registry of Deeds typically requires BIR clearance (commonly via an electronic Certificate Authorizing Registration or equivalent clearance) before it will register the transfer and issue a new title.

Expect the BIR to require documents such as:

Notarized Deed of Donation (with acceptance)
Owner’s duplicate certificate of title (and certified true copy, as needed)
Tax declaration(s)
IDs/TINs of donor and donee
Proof of relationship (often birth certificate) if relevant to exemptions/processing
Subdivision plan/technical description (if donating a subdivided lot)
Proof of payment of donor’s tax and DST (as applicable)

After BIR issues the clearance, you proceed to RD for registration.

7) Registry of Deeds: Issuance of New Titles After Donation

A. What gets registered

You register:

Deed of Donation
BIR clearance/eCAR
Supporting documents (approved plan/technical description if subdivided)
Proof of payment of transfer taxes and fees

B. What happens to the “mother title”

If you donated a subdivided lot:

The RD typically cancels the old title and issues:
- A new title for the donated lot in the child’s name
- A new title for the remaining lot in the parent’s name

If you donated an undivided share:

The same title number may be replaced or reissued indicating co-ownership shares, depending on RD practice and how the deed is structured.

8) Local Assessor: New Tax Declarations (Often Overlooked)

After RD issues the new title(s), update the Tax Declaration with the city/municipal assessor:

Child gets a new tax declaration for the donated lot
Parent gets a new tax declaration for the retained lot

This step is important for:

Real property tax billing correctness
Future transfers, loans, and permits

9) Special Situations That Change the Rules

A. Unregistered land

If the land is not under Torrens title, the process differs substantially (tax declaration-based claims, different evidentiary requirements). Donation is still possible, but “clean title” outcomes are harder.

B. Co-owned land (e.g., inherited but not partitioned)

If the donor does not solely own the land, donating a specific portion is difficult unless:

Co-owners agree to a partition first, or
The donor donates only their undivided share

C. Agricultural land / agrarian restrictions

Agricultural lands may be subject to:

Retention limits
Transfer restrictions
DAR clearances or prohibitions depending on the land’s status (e.g., CLOA, EP, or coverage issues)

If agrarian rules apply, ordinary donation mechanics may be blocked or require prior clearances.

D. Donating to a minor child

Acceptance is executed by the proper representative, and additional documentation may be required to show authority and protect the minor’s interest.

10) Practical Checklist: End-to-End Steps (Typical “Subdivide Then Donate”)

Title due diligence
- Get certified true copy of title
- Check annotations (liens, adverse claims, restrictions)
- Confirm tax payments are updated
Plan the donation
- Decide exact portion, access, easements, and lot configuration
- Consider family inheritance implications
Subdivision survey
- Hire geodetic engineer
- Prepare subdivision plan + technical descriptions
- Secure approvals/verification as required
Draft and notarize Deed of Donation
- Include technical description of the donated lot
- Include acceptance (and spousal consent if needed)
Tax compliance
- File donor’s tax return and pay donor’s tax
- Pay DST (if assessed)
- Pay local transfer tax
Secure BIR clearance/eCAR
- Submit deed, title, tax declarations, IDs/TINs, plans, proofs of payment
Register with Registry of Deeds
- Submit complete set
- Pay registration fees
- Receive new titles (child and parent)
Update tax declarations
- Assessor’s office issuance of new tax declarations

11) Common Mistakes and How to Avoid Them

Donating a “portion” without subdivision/technical description → leads to registration refusal or indefinite delay
No donee acceptance → donation is defective
No spousal consent (when required) → transfer challenged or blocked
Ignoring access/right-of-way → creates a landlocked lot and future litigation
Skipping BIR/LGU steps → RD won’t register without clearances
Assuming donation avoids taxes → donation is still a taxable transfer
Not aligning with estate planning → future heirs may sue for reduction/collation issues

12) When You Should Consult Counsel (Strongly Advisable)

Even when the process seems straightforward, legal advice is especially important if any of these apply:

Second marriage / blended families
Multiple children with unequal planned distributions
Property is conjugal/community with unclear classification
Co-ownership or inheritance issues
Agricultural land or suspected agrarian restrictions
Title has liens, adverse claims, or restrictions
Donation includes conditions (usufruct, prohibitions, reversion clauses)

13) Frequently Asked Questions

Can I donate “200 sq.m.” out of my lot without subdividing?

If you want a separate title for that 200 sq.m., subdivision is typically needed. Without segregation, what you often end up donating in registrable terms is an undivided share, not a cleanly bounded portion.

What if I want to keep using the land even after donation?

Consider donation with reservation of usufruct so the child becomes owner but the parent retains the right to use/enjoy it during the parent’s lifetime (subject to proper drafting and annotation).

Is donation better than sale to a child?

Donation is usually chosen for family transfers, but it does not automatically mean lower taxes or simpler requirements. Both are formal transfers; the best option depends on tax outcomes, family goals, and documentation.

Can the donation be revoked?

Some revocation grounds exist under civil law (e.g., specific legal causes), but revocation is not a casual “take-back.” If you want control mechanisms, structure them clearly from the start (and understand enforceability and registration implications).

Bottom Line

To donate part of a land to a child in a way that produces a separate title, the usual best practice is:

Subdivide (with survey and approved plan) → Execute a notarized Deed of Donation with acceptance (and spousal consent if needed) → Pay donor’s tax/DST and local transfer tax → Secure BIR clearance → Register with RD → Update tax declarations.

If you want, paste (1) the property’s basic facts (city/province, whether titled, marital status of owner, and whether donating a specific portion or an undivided share), and the goal (separate title vs. co-ownership). I can map the cleanest route and a document checklist tailored to that fact pattern.