Expiration of a Deed of Donation in the Philippines: A Complete Guide

Big picture

In Philippine law, a deed of donation does not “expire” by the mere passage of time. Once a valid donation is perfected (i.e., made and accepted with all legal formalities), it remains effective unless later invalidated, rescinded, reduced, or revoked under specific legal grounds. What often causes confusion are (1) acceptance and formal requirements (which are time-sensitive), (2) conditions or terms built into the deed, (3) events that trigger revocation or rescission, and (4) tax/registration steps that must follow to make the donation enforceable against third persons and to transfer title.

Below is everything you need to know—organized for real-world use.

1) What is a donation, and when does it take effect?

Donation inter vivos: Takes effect during the donor’s lifetime upon acceptance and, where required, delivery. This is the ordinary deed of donation most people execute for land, a house, a vehicle, or cash.
Donation mortis causa: Meant to take effect upon the donor’s death, and must comply with the formalities of wills. Think of it as a testamentary disposition in substance.

Key takeaway: For an ordinary deed of donation (inter vivos), there is no automatic expiry date. Its “life” depends on proper form, timely acceptance, and compliance with any conditions stated in the deed.

2) Formal and acceptance requirements (the most common “deal-breakers”)

A. By object donated

Movables
- Small gifts can be oral if accompanied by simultaneous delivery.
- If the value exceeds ₱5,000, the donation and acceptance must be in writing.
Immovables (e.g., land, buildings, condo units)
- Must be in a public instrument (notarized), specifically describing the property and any charges/conditions.
- Acceptance must be in the same deed or in a separate public instrument; if separate, the donor must be notified in authentic form (typically by notarial notice).

B. Timing of acceptance

Acceptance must occur while both donor and donee are alive. If either dies before acceptance (or, for separate acceptance, before the donor is notified of that acceptance), the donation fails. Many people mistake this for “expiration”—it’s really non-perfection due to late acceptance/notice.

C. Delivery and registration

Delivery can be actual, symbolic, or constructive (e.g., handing over keys or title).
Registration (for land/condos/vehicles) is not what makes the donation valid between donor and donee, but it protects against third persons and completes the transfer in the public registry (e.g., issuance of a new TCT/CCT, change of CR/OR for vehicles).

Practical rule: If a deed of donation of real property wasn’t accepted correctly—or acceptance wasn’t notified to the donor in time—it effectively “dies on the vine.” That isn’t expiration; it’s lack of a required element.

3) When can a deed of donation “lapse” or lose effect?

While there’s no built-in expiry date, several events can end or undo a donation:

Failure of a suspensive condition or of acceptance formalities
- If the deed says “effective only if X happens by [date]” and X never happens, the donation never becomes effective.
- If acceptance (or notice of separate acceptance) doesn’t happen in the donor’s lifetime, the donation doesn’t take effect.
Arrival of a term or happening of a resolutory condition
- Some deeds state a term (“valid for five years”) or a resolutory condition (“property reverts if used for non-charitable purposes”). When the term ends or the condition occurs, the donee’s title may terminate and the property reverts as stipulated.
Revocation
- Ingratitude: The donor may revoke if the donee commits serious acts such as trying to take the donor’s life, causing serious injury or grievous offense, or unjustly refusing support when legally bound to give it.
- Non-compliance with conditions/charges: If the donee fails to perform the deed’s conditions (e.g., maintain a family mausoleum; keep a scholarship running), the donor may revoke.
- Birth/adoption/acknowledgment of a child (rare today but still a Civil Code ground in some scenarios): Certain older-style donations may be revoked upon later family events specified by law.
Rescission and reduction
- Rescission: When legal grounds exist (e.g., failure of the donee to fulfill obligations causing lesion to the donor), courts may set the donation aside.
- Reduction for inofficiousness: Donations that impair the legitime of compulsory heirs (e.g., children, spouse) may be reduced after the donor’s death so heirs receive the shares the law reserves for them. The donation doesn’t “expire,” but it can be cut back.
Void/voidable issues
- Void (e.g., donation between spouses or common-law partners beyond moderate gifts; donation of future property without legal basis; illegal/immoral cause). A void donation produces no legal effect (no expiry needed).
- Voidable (e.g., incapacity, vitiated consent): Valid until annulled. If not challenged within the legal prescriptive period, it becomes unassailable.

4) Prescription (time limits) for actions involving donations

There’s no general “expiry” of the deed, but time limits apply to lawsuits that challenge or undo a donation. The exact period depends on the cause of action:

Revocation for ingratitude: Must be filed promptly (jurisprudence recognizes a short window—commonly treated as within one year from the donor’s knowledge of the act and ability to sue).
Revocation for non-compliance with conditions/charges: Typically pursued as a rescissory or resolutory action; practice often pegs this to four years from breach (treated akin to rescission).
Annulment of voidable donations (e.g., for mistake, fraud, intimidation): Generally four years from the time the vice ceases or is discovered, or from majority for minors.
Actions to reduce inofficious donations (protecting heirs’ legitimes): Commonly pursued after the donor’s death; treated as a personal action subject to ordinary prescription (often referenced as ten years in practice for written contracts/personal actions).
Actions based on absolute nullity (void ab initio): Generally imprescriptible.

Practice tip: Because remedies carry different clocks, donors/donees should consult counsel as soon as an issue arises. Missing a prescriptive period can permanently bar the claim even if the deed had a defect.

5) Special donation types and their quirks

Donations propter nuptias (by reason of marriage)
- Typically executed in consideration of an upcoming marriage; if the marriage does not happen, the donation does not take effect.
- Subject to limits in the Family Code and the general prohibition on donations between spouses, save moderate gifts.
Donations to minors or persons with limited capacity
- Acceptance is through parents/guardians, with court authority where required. Capacity rules matter; lack of proper representation risks voidability.
Donations to the government or charities
- Often modal (charged with a use/purpose). Non-compliance with the mode can justify revocation or reversion as drafted.
Reserved usufruct or reversion clauses
- Donors frequently reserve a usufruct (keep the right to use/enjoy income) or include a reversion clause (property returns to donor or a named person upon stated events). These are valid if clearly drafted.

6) Taxes, fees, and post-deed steps (not “expiration” issues, but often mistaken for it)

Donor’s tax
- Gifts are subject to donor’s tax (with an annual net-gift threshold and a single-rate regime). The return is filed shortly after the date of donation, and taxes must be paid on time to avoid penalties.
Documentary stamp tax and local transfer tax may apply.
BIR clearance (CAR) for real property/vehicles is typically needed before you can transfer title in registries.
Register the donated property:
- Real property: Present the deed, CAR, tax clearances, and pay fees at the Registry of Deeds to issue a new TCT/CCT to the donee.
- Vehicles: Process change of ownership at LTO.
- Shares of stock: Record transfer on the corporate stock and transfer book (and with the transfer agent if listed).

Why this matters: Failure to complete taxes and registration doesn’t “expire” a valid donation between the parties, but it exposes the donee to problems with third persons and can stall re-titling and enforcement.

7) Frequent misconceptions (quick answers)

“Do notarized deeds expire after a year?” No. Notarization does not carry an expiry. A deed can become ineffective only if legal requisites weren’t met (e.g., no valid acceptance) or if later revoked/rescinded or terminated by a term/condition stated in the deed.
“If we never registered the deed, is it useless?” It’s valid between donor and donee if the donation was properly made and accepted. But without registration for real property, a later buyer/encumbrancer in good faith may defeat the donee’s unregistered title.
“The donee didn’t follow the purpose stated in the deed.” The donor may sue to revoke or enforce the charge/mode, depending on the wording.
“Can heirs undo a donation given during the donor’s lifetime?” While the donor lives, heirs generally cannot. After death, heirs may seek reduction if the donation impaired their legitime, subject to the proper action and time limits.

8) Drafting checklist to prevent future “expiration-like” problems

State the type (inter vivos vs mortis causa) clearly.
Use a public instrument with full property description (immovables).
Build the acceptance into the same deed (safest), or if separate, serve notarial notice on the donor.
Set clear conditions (if any): who must do what, when, and consequences of breach (automatic reversion? damages?).
Consider a reserved usufruct if the donor needs continued use/income.
Anticipate legitime issues (don’t over-donate).
Add a reversion clause to avoid litigation if the intended purpose fails.
Plan the tax/registration path (BIR, CAR, Registry of Deeds/LTO, timelines, costs).
Keep proof of delivery/possession changes.

9) Quick decision tree

Is there a valid deed and acceptance while donor & donee were alive?
- No → Donation never took effect.
- Yes → Go to 2.
Are there conditions/terms that failed or elapsed?
- Yes → Follow the deed’s remedy (reversion/termination) or file suit.
- No → Go to 3.
Is someone seeking to undo the donation (ingratitude, non-compliance, inofficiousness, vices of consent)?
- Yes → Check correct remedy and prescriptive period.
- No → Donation stands.
Are taxes/registration unfinished?
- Yes → Complete them to secure title against third persons.
- No → All set.

10) Bottom line

A Philippine deed of donation does not expire by time alone.
The critical time-sensitive point is acceptance (and notice, if separate) while both parties are alive.
Later loss of effect typically comes from conditions, revocation, rescission, or reduction, not “expiration.”
Taxes and registration don’t determine validity between the parties but do determine enforceability against third persons and completion of public record title.

This article is general information, not legal advice. Donation cases turn on wording, dates, and documents. For a specific deed or dispute, have a Philippine counsel review the deed, acceptance/notice proofs, the timeline, and registry/tax status.