Quick answer

To transfer a condominium unit, use the document appropriate to the transaction—usually a notarized Deed of Absolute Sale, Deed of Donation, or estate-settlement instrument—settle the correct national and local taxes, obtain a BIR electronic Certificate Authorizing Registration (eCAR), and register the transfer with the Registry of Deeds that issued the Condominium Certificate of Title (CCT). The Registry of Deeds then cancels the old CCT and issues a new one in the transferee’s name. After registration, update the tax declaration and the condominium corporation’s ownership records.

A notarized deed alone does not complete the title-transfer process. Do not release the full purchase price without safeguards if the title, taxes, mortgage, marital consent, foreign-ownership limit, or condominium clearances remain unresolved.

What transfers with a condominium unit

A condominium transfer normally includes not only the unit but also its corresponding interest in the common areas or the associated membership or shareholding in the condominium corporation. These interests generally cannot be separated from the unit under Section 5 of the Condominium Act, Republic Act No. 4726.

Check whether the transaction also covers:

A parking space, storage unit, or other area with a separate CCT;
Condominium-corporation membership or shares;
Furniture and appliances, which should be separately inventoried;
Existing leases, mortgages, liens, or restrictions; and
Rights and obligations under the master deed, declaration of restrictions, and condominium by-laws.

Every separately titled unit or parking slot must be correctly identified in the deed and processed for taxation and registration.

First identify the type of transfer

The required instrument and taxes depend on how ownership is changing:

Sale: Usually documented by a notarized Deed of Absolute Sale. A Contract to Sell generally records an obligation to transfer later; it is not a substitute for registering the eventual conveyance.
Donation: Requires a public instrument identifying the property and any charges. The donee must validly accept the donation during the donor’s lifetime, either in the same deed or in a separate public instrument with the formal notice required by Article 749 of the Civil Code. Failure to observe these formalities can make the donation void. See the Supreme Court’s discussion in Quilala v. Alcantara.
Inheritance: Requires settlement of the deceased owner’s estate, payment or clearance of estate tax, an eCAR, and registration of the judicial or extrajudicial settlement.
Assignment of a pre-selling contract: If no individual CCT has been issued, the buyer is ordinarily assigning contractual rights rather than transferring registered title. The developer’s written consent, contract conditions, assignment fees, taxes, and a later deed may apply.
Transfer involving a corporation, trust, foreclosure, exchange, or court order: Additional approvals and tax rules apply. Do not assume that the ordinary secondary-sale procedure is sufficient.

Checks to complete before signing or paying

Verify the title independently

Obtain a recent certified true copy of every relevant CCT from the Registry of Deeds or through the LRA eSerbisyo portal. Compare it with the seller’s owner’s duplicate and confirm:

The registered owner’s exact name and civil status;
The unit, floor, area, project, and CCT number;
Whether a parking slot has a separate title;
Mortgages, liens, adverse claims, notices of levy, lis pendens, or restrictions;
Annotations affecting resale or use; and
Whether the seller possesses the authentic owner’s duplicate CCT.

A voluntary transfer normally requires presentation of the owner’s duplicate title. If it is lost, withheld, or held by a lender, resolve that issue before closing. The governing registration rules are in the Property Registration Decree, Presidential Decree No. 1529.

Confirm the seller’s authority

Check government-issued identification, signatures, TIN, marital status, and the source of ownership. If an agent will sign, require a notarized Special Power of Attorney expressly covering the sale and the particular property.

If the seller is a corporation, obtain the appropriate board resolution or secretary’s certificate and verify the authority of the signatory. If a document or SPA is executed abroad, it will generally need an apostille or, where applicable, Philippine consular authentication.

Resolve marital-property issues

Do not assume that a unit is exclusively owned merely because only one spouse appears on the CCT. If it forms part of the absolute community or conjugal partnership, the other spouse’s written consent or proper court authority is generally required. Articles 96 and 124 of the Family Code treat an unauthorized disposition under the applicable regime as void, subject to the provisions on a continuing offer.

Review the marriage date, marriage settlement, acquisition date, and source of funds. Older property regimes and transfers may require separate analysis.

Check the condominium’s records and restrictions

Request from the condominium corporation or building administration:

A statement or clearance for association dues and assessments;
Confirmation of any pending special assessment;
The master deed, declaration of restrictions, and relevant by-laws;
The procedure for transferring membership or shares;
Move-out, transfer, administrative, and documentary charges; and
Any valid right of first refusal or resale restriction.

A condominium clearance does not replace a title search, and the absence of arrears does not erase a registered lien.

Deal with any mortgage

If the CCT is mortgaged, agree in writing on how the loan will be paid and the mortgage discharged. Coordinate with the bank on the release of the owner’s duplicate CCT and the registrable cancellation document. A seller’s promise to cancel the mortgage later is not equivalent to an actual release.

Step-by-step process for a secondary sale

1. Agree on the transaction and allocation of expenses

The parties should put in writing:

The complete unit and title descriptions;
The price, payment schedule, and treatment of any deposit;
Conditions for release of funds;
The date of possession and turnover;
Who will pay each tax, fee, clearance, and association charge;
The handling of a mortgage or tenant;
The documents the seller must deliver; and
Remedies if the transfer cannot be registered.

Contractual allocation of an expense does not necessarily change who is legally responsible to file, withhold, or pay it to the government.

2. Execute the proper notarized deed

Use the legal names and details appearing in the CCT and identification documents. Include all separately titled components. State the genuine consideration; understating the price does not reliably reduce taxes because statutory valuation rules apply and false declarations can create tax and criminal exposure.

The Land Registration Authority publishes standard transaction documents under LRA Circular No. 11-2023, but a template should be adapted to the actual ownership, payment, marital, mortgage, and condominium arrangements.

3. File the BIR one-time transaction and obtain an eCAR

Process the transaction with the BIR office having jurisdiction over the property, following the BIR’s current ONETT procedure. For a typical capital-asset sale, the current checklist calls for the parties’ TINs, notarized deed, certified tax declaration, certified CCT, identification and authority documents, and applicable supporting records.

After the approved ONETT Computation Sheet is issued and the required taxes and fees are paid, submit the eCAR requirements. The BIR’s July 2026 checklists are in RMO No. 17-2026, Annex D.

Under Revenue Regulations No. 12-2024, an eCAR issued through the BIR eCAR system remains valid until presented to the Registry of Deeds. Manual CARs outside the system may be subject to revalidation rules.

4. Pay the local transfer tax and obtain local clearances

Pay the transfer tax to the proper provincial or city treasurer and secure proof of payment. The seller, donor, transferor, executor, or administrator has the statutory duty to pay within 60 days from execution of the deed or from the date of death, as applicable. The maximum provincial rate is generally 0.5%; a city may impose up to 50% more, producing a maximum city rate of 0.75%. The local ordinance determines the actual rate. See Sections 135 and 151 of the Local Government Code and the BLGF guidance on transfer tax.

Obtain the real-property-tax clearance and settle any arrears required for registration.

5. Register the deed with the Registry of Deeds

The LRA’s basic issuance requirements ordinarily include:

The original registrable deed or instrument;
The owner’s duplicate CCT;
The BIR eCAR;
The latest certified tax declaration;
Real-property-tax clearance;
Proof of local transfer-tax payment; and
Additional authority, identity, corporate, estate, or foreign-execution documents applicable to the case.

Requirements can differ with the transaction and title annotations. Confirm the current checklist and assessment with the Registry of Deeds that issued the CCT. The LRA registration FAQ provides the general requirements.

After fees are paid and the documents pass examination, the Registry of Deeds cancels the transferor’s CCT and issues the new CCT.

6. Update the assessor and condominium corporation

Notify the provincial, city, or municipal assessor of the transfer within 60 days as required by Section 208 of the Local Government Code, and apply for a tax declaration in the new owner’s name. A tax declaration is not a substitute for the CCT.

Submit the new title and requested documents to the condominium corporation or administrator so it can update:

The unit-owner register;
Membership or share records;
Billing details;
Access and resident records; and
Notices and voting information.

Main taxes and deadlines for a sale

Item	General rule	Deadline
Capital gains tax on a capital asset	6% of the higher of the gross selling price or applicable fair market value; generally for a unit not classified as an ordinary business asset	BIR Form 1706 and payment within 30 days following the sale, exchange, or disposition
Creditable withholding tax on an ordinary asset	Buyer files BIR Form 1606. Rates are generally 1.5%, 3%, or 5% for a seller habitually engaged in real-estate business, depending on the statutory value bracket, and 6% where the seller is not habitually engaged; this is a credit against the seller’s income tax, not the final tax itself	On or before the 10th day following the end of the transaction month
Documentary stamp tax	₱15 for every ₱1,000, or fractional part, of the statutory base—effectively about 1.5%, subject to rounding	Within five days after the close of the month in which the taxable document was made, signed, issued, accepted, or transferred
Local transfer tax	Rate fixed by local ordinance, subject generally to a 0.5% provincial or 0.75% city maximum	Within 60 days
Registration and administrative charges	Based on the LRA assessment, documents, number of titles, and condominium rules	Before release or completion of the relevant service

The BIR uses the consideration and the government valuation applicable on the transaction date. Depending on implementation of the Real Property Valuation and Assessment Reform Act, Republic Act No. 12001, this may involve the operative BIR zonal value, assessor’s schedule of market values, or a replacement valuation adopted under that law. Obtain a current computation rather than relying on an old online valuation.

The filing deadlines for Forms 1706, 1606, and 2000-OT are confirmed in the BIR’s official Form 1706 instructions, Form 1606 instructions, and Form 2000-OT instructions.

Capital asset versus ordinary asset

The 6% capital gains tax does not automatically apply to every resale. A property held for sale to customers, included in inventory, used in trade or business, depreciated as a business asset, or held by a real-estate dealer, developer, or lessor may be an ordinary asset.

An ordinary-asset sale may involve creditable withholding tax, regular income tax, and possibly 12% VAT. A qualifying sale of a house and lot or other residential dwelling with a selling price not exceeding ₱3.6 million is currently within the residential-dwelling VAT exemption threshold, but this does not by itself convert the property into a capital asset or remove other taxes. See Revenue Regulations No. 1-2024 and the BIR’s ordinary-asset guidance in Revenue Memorandum Circular No. 31-2025.

If the unit was rented out, recorded in business books, depreciated, or held by a business entity, obtain a written tax analysis before signing.

Principal-residence exemption

An individual selling a qualifying principal residence may claim capital-gains-tax exemption if the statutory conditions are met, including full use of the proceeds to acquire or construct a new principal residence within 18 calendar months, timely notice to the BIR, and no use of the exemption during the preceding 10 years. The BIR process includes a sworn intent and an escrow arrangement. Partial use of proceeds produces only a proportionate exemption.

Do not simply omit the tax. Follow the BIR procedure before the 30-day filing deadline. The current supporting-document checklist appears in RMO No. 17-2026, Annex D-2.

If the unit is donated

A donation normally requires:

A valid notarized Deed of Donation containing the donee’s proper acceptance;
Donor’s tax filing and payment;
Documentary stamp tax;
BIR ONETT processing and eCAR;
Local transfer tax and tax clearance;
Registry of Deeds registration; and
Assessor and condominium-corporation updates.

Donor’s tax is generally 6% of total net gifts exceeding ₱250,000 during the calendar year. Gifts made by the same donor during the year are cumulative. BIR Form 1800 must be filed and the tax paid within 30 days after the gift is made. The official deadline and filing rules appear in the BIR Form 1800 instructions.

A donation can also affect compulsory heirs’ legitimes and may be subject to collation or reduction. Tax savings alone should not determine whether a sale or donation is legally appropriate.

If the registered owner has died

The heirs cannot ordinarily sign as though the deceased owner were still the transferor. The estate must first be settled through the legally appropriate process.

An extrajudicial settlement may be available where the decedent left no will and no debts, and all heirs are of legal age or properly represented. It must be made through a public instrument, involve the proper parties, and be published once a week for three consecutive weeks. It does not bind an heir or other person who neither participated nor had the legally required notice. See Rule 74 of the Rules of Court.

Estate tax is generally 6% of the net taxable estate, and the estate-tax return is ordinarily due within one year from death. The eCAR will not issue until the BIR’s applicable estate and settlement requirements are satisfied. The estate-tax amnesty filing period ended on June 14, 2025; do not assume it remains available for an unsettled estate.

Missing heirs, a disputed will, unpaid creditors, minors, incapacity, conflicting claims, or a contested partition usually requires legal assistance and may require court proceedings.

Foreign buyers

A foreign national’s eligibility depends on how the condominium’s common areas are owned.

If the common areas are directly co-owned by unit owners, Section 5 of the Condominium Act generally bars transfer to persons other than Filipino citizens or corporations at least 60% Filipino-owned, except through hereditary succession. If the common areas are held by a condominium corporation, a transfer is invalid if the related membership or shares would cause foreign interest in the corporation to exceed the legal limit—generally 40%.

Before accepting a foreign buyer’s deposit, obtain written confirmation from the condominium corporation regarding the project’s ownership structure and remaining foreign-ownership capacity. Citizenship through a spouse, long-term residence, or a Philippine visa does not by itself make a foreign buyer a Filipino citizen.

Evidence both parties should preserve

Keep original or authenticated copies of:

The reservation agreement, contract, deed, and all amendments;
Certified CCTs and the cancelled or replaced title details;
Tax declarations and real-property-tax clearances;
BIR returns, payment confirmations, ONETT computation, and eCAR;
Local transfer-tax receipt;
Registry assessment, official receipts, entry number, and claim documents;
Bank payoff statement and registered mortgage cancellation;
Condominium clearances and membership-transfer records;
IDs, TIN verification, marriage documents, corporate approvals, and SPAs;
Proof of each payment, including bank records and acknowledgment receipts;
Turnover inventory, keys, access cards, meter readings, and possession date; and
Correspondence concerning conditions, defects, arrears, tenants, or promised releases.

Use traceable payments. A receipt should identify the payer, payee, amount, date, purpose, property, and the obligation being satisfied.

Common mistakes

Paying in full based only on a photocopy or screenshot of the CCT;
Failing to search for a separately titled parking slot;
Treating a Contract to Sell as a completed title transfer;
Assuming every resale is subject to 6% capital gains tax;
Using an outdated zonal value or assessor valuation;
Missing the 30-day, month-end-plus-five-day, 10th-day, or 60-day deadlines;
Underdeclaring the price or antedating the deed;
Ignoring the non-signing spouse;
Accepting an SPA that does not specifically authorize the transfer;
Leaving a mortgage cancellation to be handled after full payment;
Assuming association clearance proves the title is clean;
Forgetting that a donation requires formal acceptance;
Omitting an heir from an extrajudicial settlement;
Buying from a foreigner or selling to a foreigner without checking how the foreign-ownership limit applies;
Transferring only the unit while overlooking membership, shares, or a separate parking title; and
Failing to register promptly, leaving the old owner on the CCT and public records.

When professional help is urgent

Consult a Philippine lawyer and, where taxes are uncertain, a CPA or experienced tax practitioner before signing if:

The title is lost, withheld, reconstituted, duplicated, or appears altered;
An owner, spouse, heir, or co-owner refuses to sign;
The seller acquired the unit through an unregistered deed;
The registered owner is deceased;
The unit is mortgaged, under levy, subject to lis pendens, or covered by an adverse claim;
The seller is a corporation, foreign entity, real-estate business, or VAT-registered person;
The unit was rented, depreciated, or used in business;
A foreign buyer is close to the project’s ownership limit;
The transaction is backdated, substantially below market value, or partly undocumented;
A tenant, occupant, or third party asserts rights over the unit;
The deed has already been signed and a filing deadline is approaching or has passed; or
Money has been released but the seller cannot produce the title, eCAR documents, or mortgage release.

FAQ

How long does the transfer take?

There is no single statutory completion period. Timing depends on document completeness, BIR review, tax payment, local clearances, Registry of Deeds examination, title annotations, and condominium requirements. A clean transaction may still take several weeks or months.

Who normally pays the transfer expenses?

The seller is generally liable for capital gains tax, while the buyer handles withholding on an ordinary-asset sale. The law assigns local transfer-tax payment to the seller, donor, transferor, executor, or administrator. Parties often contractually allocate documentary stamp tax, transfer tax, registration, notarial, and administrative costs differently. The deed should state the allocation clearly, but government filing obligations still apply.

Can the buyer move in before the new CCT is issued?

The parties may agree on earlier possession, but doing so creates risk if registration fails. Use a written turnover agreement addressing utilities, dues, insurance, repairs, keys, and what happens if the title cannot be transferred.

Is a tax declaration proof of condominium ownership?

No. A tax declaration supports taxation and possession-related facts but is not equivalent to a CCT. Registered title and the underlying valid conveyance remain central.

Can the title be transferred if association dues are unpaid?

The Registry of Deeds’ legal requirements and the condominium’s contractual requirements are different. Unpaid dues may delay an administrative clearance, trigger collection or a lien, or breach the sale agreement. Resolve the account and check for title annotations.

Can a parent transfer a condominium to a child for ₱1?

Calling the transaction a sale does not control its legal and tax character. Grossly inadequate or simulated consideration can produce donation, tax, succession, and validity issues, while taxes may still be based on government fair market value. Obtain advice before using a nominal-price deed.

Can the seller transfer a mortgaged unit?

Yes, but the mortgage remains a registered encumbrance until properly discharged or assumed with the lender’s consent. Coordinate payment, release, cancellation, and registration rather than relying on an informal promise.

Is the eCAR the new title?

No. The eCAR confirms the BIR side of the transfer for registration purposes. The Registry of Deeds must still register the instrument and issue the new CCT.

Official sources

This article provides general legal information, not legal, tax, accounting, or investment advice. Requirements and conclusions can change based on the title, deed, ownership history, local ordinance, tax classification, marital regime, citizenship, and condominium documents. Official sources and current procedures were checked on July 23, 2026.