Short answer up front

A deed of donation does not “expire” by the mere passage of time. Once a donation is validly made and accepted, it generally remains effective unless it is (a) void from the start, (b) rescinded or revoked for legally recognized causes, (c) reduced for impairing legitimes, or (d) subject to a term or condition that ends it. What people often call “expiration” is usually one of those situations.

This article explains, in Philippine law, when a deed of donation takes effect, fails, terminates, or can be undone—and how deadlines (prescriptive periods), formalities, and tax compliance can make or break it.

1) What exactly is a “deed of donation”?

A donation is an act of liberality by which a person (the donor) transfers ownership or rights to another (the donee) gratuitously, with the donee’s acceptance. The “deed of donation” is the written instrument embodying that transfer.

Two core species:

Donation inter vivos – takes effect during the donor’s lifetime; generally irrevocable once perfected, subject to specific grounds for revocation or rescission.
Donation mortis causa – takes effect upon the donor’s death; it operates like a will and must follow the formalities of wills. It is revocable by the donor before death.

This article focuses mainly on donations inter vivos, because those are the ones people usually worry about “expiring.”

2) Formal requirements (form—and acceptance—matter)

Movables

If the value does not exceed the statutory threshold, oral donation with simultaneous delivery can suffice; above that amount, a written instrument is required.
As good practice, always reduce to writing and ensure clear delivery.

Immovables (land/real property, buildings, real rights)

Must be in a public instrument (notarized) that describes the property and any charges.
Acceptance by the donee is essential. It must appear in the same deed or in a separate public instrument.
If acceptance is in a separate deed, the donor must be notified in authentic form, and that notice must be noted in both the donation and acceptance instruments.
Registration with the Registry of Deeds is not a requirement for validity between the parties, but it is crucial to bind third persons and to transfer title on the Torrens system.

Bottom line: A deed can “fail” (and feel like it “expired”) if acceptance was missing or defective, if formalities were not followed, or if no delivery/registration ever happened for real property.

3) When a deed of donation has a term or condition

A donation may be conditional or with a term:

Suspensive condition/term (e.g., “effective on 1 January 2030” or “once the donee graduates”): the donation does not take effect until the event/date occurs. If the event never happens, the donation never becomes effective. That isn’t “expiration,” but non-fulfillment.
Resolutory condition/term (e.g., “ownership reverts to donor after 10 years”): when the event/date arrives, the donee’s right ends automatically. To laypeople, this may look like “expiration,” but legally it is termination by agreed resolutory term/condition.

Practice tip: Read the deed. If it has a “for as long as” or “until” clause, or reserves rights (e.g., usufruct to the donor), time can indeed end or limit the donee’s enjoyment.

4) Grounds that void, rescind, revoke, or reduce a donation

A. Void donations (never valid)

A donation is void ab initio if, for example:

It violates the law or morals (e.g., donations between persons guilty of certain illicit relationships).
It lacks capacity (donor not capable to donate or donee incapacitated to receive).
It covers future property (generally void).
It fails essential formalities (e.g., no valid acceptance; real property donation not in a public instrument).

A void donation doesn’t expire—it simply never produced legal effects.

B. Rescission for non-fulfillment of conditions

If the donee fails to comply with valid conditions attached to the donation (e.g., to maintain a scholarship, to keep the donated house as a family home, to care for a donor), the donor may seek rescission (or in some cases dissolution). The donor may also choose specific performance if feasible.

Deadline: The law recognizes actions to rescind based on non-fulfillment of conditions; the precise prescriptive period can depend on how the obligation is characterized and the relief sought. Courts apply the general rules on prescription (personal actions) if no special period is stated in the Code or in the deed. When time is a concern, act promptly.

C. Revocation for supervening children

A person who had no children when making a donation may revoke it upon the subsequent birth, appearance, legitimation, or adoption of a child. This is a specific statutory ground to protect future family rights.

This revocation affects even completed donations (inter vivos). Effects on subsequent transferees in good faith can be nuanced; consult counsel if third-party rights have since attached.

D. Revocation for ingratitude

The donor may revoke a donation if the donee commits grave ingratitude, such as:

Serious offenses against the donor (e.g., physical harm, crimes),
Imputing serious offenses, or
Refusal of support when legally required to provide it to the donor.

Deadline: The action for revocation due to ingratitude must be brought within one (1) year from the time the donor learned of the ingratitude and could sue. This short prescriptive period frequently decides cases.

Additional key rules on ingratitude:

The action is personal to the donor (heirs can continue it only if already filed).
Only the donor (not third parties) generally has standing to sue on this ground.

E. Reduction for inofficiousness (impairing legitimes)

Even a valid donation can be reduced if, at the donor’s death, it impairs the legitimes of compulsory heirs (spouse, legitimate/illegitimate children/descendants, parents/ascendants as the case may be). This is not revocation for cause but a quantitative reduction so that heirs receive what the law reserves for them.

Timing: The action for reduction arises only upon the donor’s death, once the estate picture is clear. Heirs typically raise it during or alongside estate proceedings. Prescription follows general rules for personal actions if not otherwise specified; again, act without delay.

5) Delivery, possession, and registration: why “nothing happened” for years

People sometimes discover years later that a signed deed never moved title. Common culprits:

No valid acceptance in the proper form (especially for real property).
No delivery (for movables) or no constructive delivery via public instrument.
No registration with the Registry of Deeds (so the title remained with the donor on the face of the Torrens system).
Unpaid taxes/fees, causing the Registry or assessor to hold back processing.

In such cases, the donation may be valid between the parties but unenforceable against third persons until registered—or it may be defective if formal acceptance/notification was never perfected.

6) Taxes and deadlines (they won’t void the deed—but they can derail the transfer)

Donor’s tax (national)

Taxable base: net gifts made in the calendar year, after exemptions.
Filing/Payment: within 30 days from the date of donation (as a rule of thumb under current tax policy frameworks).
Rate/exemptions: The present regime features a flat donor’s tax rate and an annual exemption on the first tranche of net gifts; confirm the numbers current to your donation date.

Important: Non-payment of donor’s tax does not automatically void a valid donation between the parties, but it can block registration, trigger penalties/surcharges, and be a red flag in later disputes or audits.

Documentary stamp tax (DST) and local transfer taxes

DST is generally due on the instrument.
Local transfer tax (city/municipality), assessor’s/registry fees, and real property tax clearances are usually required to transfer title for land/buildings.

Practice tip: Keep the BIR Certificate Authorizing Registration (CAR) or its successor document, official receipts, and stamped deeds—these are routinely required by the Registry of Deeds.

7) Practical “expiration-like” scenarios and how they are solved

Deed signed; donee never accepted during donor’s lifetime (inter vivos): The donation is ineffective—acceptance is essential and must be during the donor’s lifetime. There is no “extension.” A new donation may be needed if parties still intend to donate.
Deed says “effective for ten (10) years only”: That is a resolutory term. When the term lapses, the donee’s right ends—the effect is that the donation “expires” by agreement.
Conditional deed: “donated lot, provided it remains a public park”: If the lot is repurposed, the donor (or successors, depending on text) can seek rescission for non-fulfillment of the condition.
Donor later has/adopts a child though childless when donating: The donor may revoke under the supervening child ground.
Donee assaults donor / refuses legally required support: The donor may revoke for ingratitude, but must file within one (1) year from knowledge and ability to sue.
Donation of nearly all property, leaving nothing to compulsory heirs: At donor’s death, compulsory heirs may seek reduction for inofficiousness to restore legitimes.
Taxes never paid; deed never registered: The donation may be valid inter partes but cannot be registered; compliance (with possible penalties) is needed to complete the transfer and protect against third parties.

8) Evidence and record-keeping

Keep the notarized deed(s) (donation and, if separate, acceptance).
If acceptance is separate, keep proof of authentic notification to the donor and notations on both deeds.
Keep BIR filings (donor’s tax return, CAR), DST receipts, local tax receipts, and Registry official receipts.
For real property, secure the updated title and tax declaration in the donee’s name.

9) Frequently asked questions

Q: Can a donor just “take back” a donation later because they changed their mind? No. A donation inter vivos is not freely revocable. It can be undone only on specific legal grounds (ingratitude, supervening children, failure of conditions, etc.), or by agreement under terms set in the deed.

Q: If the donation impaired my legitime, can I attack it while the donor is still alive? Generally no—the action for reduction is assessed after the donor’s death, when the estate is settled.

Q: Do donations expire if unregistered for years? They don’t expire solely for lack of registration, but registration is essential to bind third persons and update the title. Long inaction can also trigger prescriptive defenses to certain remedies, or create evidentiary problems.

Q: Does paying donor’s tax “cure” a defective deed? No. Tax compliance does not fix defects in form or acceptance. The legal validity of the donation must stand on its own, then taxes enable registration and opposability to third persons.

10) Checklist before you rely on a deed of donation

Identify the type: inter vivos or mortis causa.
Confirm formalities: proper form, acceptance, authentic notification (if separate), notarization.
Check delivery/registration: delivered or registrable documents in hand; Registry requirements met.
Read conditions/terms: suspensive or resolutory clauses; compliance and deadlines.
Scan for red flags: future property, prohibited donations, incapacity.
Tax compliance: donor’s tax return, CAR, DST, local transfer taxes, receipts.
Heirs’ exposure: potential reduction for legitime impairment after donor’s death.
Timing: if seeking revocation (e.g., ingratitude), watch the one-year clock; for other actions, don’t sleep on your rights.

Final takeaways

No automatic “expiration.” A deed of donation endures unless a legal ground ends or undoes it, or a term/condition built into the deed does so.
Form and acceptance are critical. Many “expired” donations actually failed for want of proper acceptance or formalities.
Deadlines matter. Some remedies—especially ingratitude—have short filing windows.
Taxes and registration don’t determine validity between the parties, but they are vital for title transfer and third-party protection.
When high stakes (land, large gifts, family rights) are involved, get tailored legal advice with the actual documents and timelines in hand.