Transferring land ownership in the Philippines is more than a single filing at the Registry of Deeds. When the property being conveyed is part of a larger “mother title” (e.g., an Original Certificate of Title or Transfer Certificate of Title that covers a big tract, a subdivision project, or a condominium development), the process adds survey and subdivision (or condominium) requirements before the Registry can issue a new, stand-alone title to the buyer. This article explains—in practical, step-by-step detail—how transfers from a mother title work for sales, donations, partitions, and succession, with checklists, tax notes, and common pitfalls.

I. Key Concepts and Terminology

Mother Title A primary certificate of title (OCT/TCT) still covering a larger parcel or a development (subdivision or condominium). Individual buyer titles are derived by:

Subdivision (land is surveyed into lots; each lot gets its own TCT), or
Condominium (airspace units; each unit gets a Condominium Certificate of Title or CCT).

Derivative Title A new TCT/CCT issued for the specific lot or unit transferred out of the mother title.

Capital vs. Ordinary Asset For tax purposes, land may be a capital asset (typically not used in business by an individual) or an ordinary asset (inventory/used in business by real estate dealers/developers). This affects tax type/rate.

Encumbrances Mortgages, liens, easements, adverse claims, notices of levy—annotated on the title. These either must be cancelled or will carry over to the derivative title.

II. Typical Transfer Scenarios

Sale of a Lot From a Subdivision Mother Title Developer/seller conveys a specific subdivided lot (with approved survey). Buyer receives a new TCT for that lot.
Condominium Unit Sale Developer conveys a specific unit (with parking, if any). Buyer receives a CCT.
Donation or Partition Transfer between family members (donation) or co-owners/heirs partition a larger property into specific shares/lots; new titles are issued accordingly.
Succession (Estate Settlement) Heirs transfer the decedent’s property—either whole or as subdivided lots/units—after paying estate taxes and completing settlement (extrajudicial or judicial). New titles are issued in heirs’ names or to a buyer if the estate sells.

III. Due Diligence Before Any Transfer

A. Verify the Title and Technicals

Obtain a Certified True Copy (CTC) of the current mother title from the Registry of Deeds (RD). Confirm: registered owner(s), exact lot/unit description, area, boundaries, and encumbrances.
Secure the latest Tax Declaration(s) and Real Property Tax (RPT) clearance from the City/Municipal Assessor/Treasurer.
Check zoning/land use and special restrictions (e.g., road right-of-way, easements, height limits, waterway setbacks, protected areas).
If buying a portion of land (not yet individually titled), require:
- Approved subdivision survey plan and technical descriptions for the specific lot (DENR-LMB/LMS approval).
- Monumentation and relocation survey by a licensed geodetic engineer.

B. Verify the Parties

Confirm the seller’s identity, marital status, and capacity. Spouses generally must both sign for conjugal/community property.
If the owner is a corporation, review Secretary’s Certificate/Board approval.
If represented by an agent, require a Special Power of Attorney (SPA), notarized and, if executed abroad, properly consularized/apostilled.

C. Check Regulatory Clearances (When Applicable)

Developers: DHSUD (formerly HLURB) Certificate of Registration & License to Sell for projects.
Agricultural land: DAR conversion/clearance where relevant (e.g., non-agricultural use).
Ancestral domain/indigenous lands: NCIP requirements.

D. Foreign Ownership Limits

Foreigners cannot own land (with narrow exceptions); they may own condominium units up to an aggregate 40% foreign ownership per project. Use careful ownership structuring for corporations (at least 60% Filipino to own land).

IV. Core Document Package

1) Instrument of Conveyance (properly notarized):

Deed of Absolute Sale, Deed of Donation, Deed of Exchange, Partition Agreement, or Extrajudicial Settlement (with or without sale).
Include: full legal description (lot/unit no., area, technical description), consideration (if any), tax allocation, and warranties.

2) Identification & Taxpayer Details:

Government IDs of parties; Tax Identification Numbers (TINs) of transferor and transferee.

3) Title & Property Papers:

Owner’s Duplicate Copy of the mother title (seller/developer keeps mother title until all derivative titles are spun off).
Approved Subdivision/Condo Plans, technical descriptions, and geodetic certifications. For condos: Master Deed with Declaration of Restrictions and building/unit plans.
Latest Real Property Tax receipts and RPT clearance; Tax Declaration.

4) Lien Documents (if any):

Release of Mortgage, Cancellation of Lis Pendens, or other discharge documents; sheriff’s Order of Cancellation for levies; DAR/LGU/DHSUD/NWSS or easement approvals if needed.

5) Tax Compliance Papers (post-payment):

BIR eCAR (Electronic Certificate Authorizing Registration).
Proof of payment of national and local transfer taxes (see below).
For estates/donations: Estate Tax/Donor’s Tax filings and proof of payment.

V. Taxes and Fees (Overview)

Note: Rates, deadlines, and procedures can change. Confirm current rules at the BIR, your LGU, and the RD.

A. National Taxes (BIR)

Capital Gains Tax (CGT) – typically 6% of the higher of the consideration or zonal/fair market value for capital assets.
Creditable Withholding Tax (CWT) – applies to ordinary assets (e.g., developer inventory); buyer withholds per BIR schedule.
Documentary Stamp Tax (DST) – commonly 1.5% of the higher of consideration or zonal/fair market value.
Donor’s Tax – generally 6% of net gifts.
Estate Tax – generally 6% of the net estate (with allowable deductions).

Common BIR deadlines (indicative):

CGT: file/pay within 30 days from notarization of sale (for one-time transactions).
DST: typically due on or before the 5th day after the close of the month when the document was executed.
Donor’s Tax: generally within 30 days from donation.
Estate Tax: generally within 1 year from death (extensions possible).

B. Local Taxes/Fees

Local Transfer Tax – often up to 0.5% (provinces) or up to ~0.75% (cities/Metro Manila) of the higher of consideration or fair market value. Frequently due within 60 days of the deed.
RPT arrears/penalties, if any.

C. Registry of Deeds (LRA) Fees

Registration fees based on a sliding schedule tied to the property value.
Entry/Annotation fees for encumbrances and cancellations.
Issuance of new TCT/CCT.

VI. Step-by-Step Procedure

Step 1: Prepare and Execute the Deed

Ensure all co-owners/spouse(s) sign.
Attach technical description for the specific lot/unit derived from the mother title.
For partial transfers from raw land, complete DENR-approved subdivision survey first.

Step 2: Settle Real Property Taxes

Obtain RPT clearance (no arrears) from the Treasurer.
For condos/subdivisions, secure certifications on association dues (as applicable).

Step 3: Pay National Taxes and Obtain the BIR eCAR

File appropriate BIR forms (e.g., CGT/CWT and DST; Estate/Donor’s Tax where applicable).
Submit supporting documents:
- Notarized deed and IDs/TINs
- Title CTC and Owner’s Duplicate
- Tax Declaration, RPT clearance, certificate of no improvement (if vacant land)
- Approved plan and technical description (for subdivided lots)
- Corporate/SPA papers if represented
After BIR validates and payments are made, claim the eCAR.

Step 4: Pay Local Transfer Tax

Settle transfer tax with the City/Municipal Treasurer; obtain official receipt and certificate of payment.

Step 5: Register With the Registry of Deeds

Submit a complete bundle to the RD:

Owner’s Duplicate mother title (or developer’s mother title reference plus required developer endorsements for unit/lot issuance)
Original notarized deed
BIR eCAR and proof of tax payments (CGT/CWT & DST)
Local Transfer Tax receipt/certificate
RPT clearance and latest Tax Declaration
Approved subdivision/condo plans & technical descriptions
Release/Cancellation of encumbrances (if any)
Valid IDs, TINs, and other RD forms

RD Process:

Entry into the Primary Entry Book; assessment of fees.
Examination of documents and technicals.
Cancellation of the portion within the mother title and issuance of a new TCT/CCT in the buyer’s name (encumbrances—if not cancelled—are carried forward).
Release of the new Owner’s Duplicate title to the buyer (and updated mother title remains with the owner/developer until fully spun off).

Step 6: Update the Tax Declaration

Present the new title to the Assessor to issue a Tax Declaration under the buyer’s name.
The buyer then pays RPT going forward.

VII. Special Paths and Edge Cases

A. Extrajudicial Settlement (EJS) of Estate

Allowed when there is no will, no debts, and all heirs are of age (or represented).
Heirs execute a notarized EJS; publish once a week for three consecutive weeks in a newspaper of general circulation.
Pay estate tax and obtain eCAR, then register to issue derivative titles to heirs/buyers. Minors require court approval/guardianship.

B. Partition of Co-Owned Property

Co-owners may agree on subdivision and partition; each receives a specific lot and a new TCT. Disputes require judicial partition.

C. Mortgaged Mother Title

Obtain a Release of Mortgage (or lender’s partial release/condonation with plan for split mortgage) and register its cancellation before/with the transfer.

D. Agricultural Land

Check DAR conversion clearances (if changing use) and CARP coverage/retention rules.

E. Incomplete/Erroneous Technicals

Resolve area discrepancies, boundary conflicts, or missing monuments with a licensed geodetic engineer; file amendment or technical correction as required.

F. Lost/Damaged Titles

Petition for reissuance/reconstitution under RA 26 or file an administrative reconstitution where applicable before proceeding with transfer.

G. Foreign Buyers

Land ownership restrictions apply; for condos, confirm the project’s foreign ownership cap hasn’t been exceeded (max 40%).

H. Judicial Sales, Levies, Expropriation

Follow the court/sheriff process; ensure finality of judgment/order and proper annotation/cancellation at RD.

VIII. Mother Title → Derivative Title: Technical Essentials

Subdivision (Land)

Survey by licensed geodetic engineer; monuments set.
Plan approval by DENR-LMB/LMS; issuance of technical descriptions for each lot.
Cancellation of the affected portion in the mother title; issuance of individual TCTs.

Condominium

Master Deed & Declaration of Restrictions registered.
DHSUD project approvals.
CCT issuance per unit (and parking) with the undivided interest in common areas shown.

IX. Checklists

Buyer’s Pre-Purchase Checklist

☐ CTC of title; verify owner and encumbrances
☐ Approved subdivision/condo plans; check exact lot/unit and area
☐ RPT clearance; updated Tax Declaration
☐ Zoning/land use and special restrictions
☐ Developer licenses (for projects)
☐ Spousal/co-owner consents; corporate authority/SPA
☐ Practical access: road right-of-way, utilities

Transfer Filing Checklist

☐ Notarized deed (sale/donation/EJS/partition)
☐ IDs and TINs of all parties
☐ Owner’s Duplicate mother title (or developer endorsement)
☐ Approved plan & technical description (lot/unit)
☐ BIR eCAR + proof of CGT/CWT & DST
☐ RPT clearance; Tax Declaration
☐ Local Transfer Tax receipt
☐ Releases/cancellations of liens
☐ RD fees and forms

Post-Registration

☐ Receive new TCT/CCT (Owner’s Duplicate)
☐ Update Tax Declaration to buyer’s name
☐ Keep a compliance folder (originals/certified copies)

X. Timeline, Sequencing, and Practical Tips

Sequence matters: survey/plan approval → deed execution → taxes (BIR eCAR) → LGU transfer tax → RD registration → Assessor update.
Deadlines: track CGT/DST/Donor’s/Estate tax deadlines and LGU transfer-tax periods to avoid penalties.
Exact property identity: the technical description printed on the deed must match the approved plan for the specific lot/unit.
Encumbrances: un-cancelled liens migrate to the new title—clear them early.
Marital property: secure spousal consent (and signatures) where applicable.
Heirs & co-owners: everyone with registrable rights must sign or authorize via SPA.
Name mismatches: align IDs, TINs, and civil status (e.g., married vs. maiden name) to avoid RD examiner queries.
Condo parking slots: if sold with the unit, make sure they are separately described and titled (CCT per slot where applicable).
Keep originals clean: staple marks, torn pages, or smudged seals cause delays.

XI. Frequently Asked Questions

1) Can the buyer register if only a photocopy of the mother title is available? No. The Owner’s Duplicate (or developer’s controlled original for project spin-offs with proper endorsements) is necessary for cancellation/derivation.

2) What if the lot I’m buying isn’t yet in an approved subdivision plan? You’ll need a DENR-approved subdivision survey first. Without it, RD cannot issue a derivative TCT.

3) For condo units, do I still need a subdivision plan? No. Instead, rely on the Master Deed, building/unit plans, and compliance with DHSUD requirements. The RD issues a CCT per unit.

4) Do encumbrances disappear when a new title is issued? No. Unless formally cancelled, they are carried over and annotated on the new TCT/CCT.

5) How long does registration take? It varies by RD and document completeness. Expect delays for surveys with discrepancies, unpaid taxes, or incomplete lien releases.

6) Can foreigners own the lot? Generally no. Foreigners may own condo units subject to the 40% foreign ownership cap per project.

XII. Sample Deed Structure (Sale of Subdivided Lot)

Parties (names, citizenship, marital/corporate status, TINs)
Recitals (ownership under mother title; approved plan; exact lot number and area)
Conveyance Clause (sale of Lot __, Block __ per Plan ___, with technical description attached)
Consideration & Taxes (price, VAT/CWT/CGT allocation if applicable)
Warranties (good title, peaceful possession, freedom from liens except those disclosed)
Possession & Risk (upon full payment, etc.)
Spousal/Co-owner Consent
Special Conditions (easements, association membership, construction guidelines)
Delivery of Owner’s Duplicate / Developer Endorsements
Notary Acknowledgment + Attachments (IDs, technical description, plan extract)

XIII. Final Pointers

Treat the BIR eCAR as the gatekeeper for registration—no eCAR, no new title.
For mother-title spin-offs, the approved plan and exact technicals are the heart of the application.
Keep tax filings, clearances, and receipts organized; RD examiners will ask for them in a single, consistent bundle.
When in doubt about special regimes (agricultural, estate, foreign participation, court-ordered sales), consult the concerned agency or a practitioner for the latest procedural nuances.

Bottom line: Converting ownership from a mother title to a buyer’s own TCT/CCT requires (1) airtight identification of the exact lot or unit via approved plans/technical descriptions, (2) clean tax compliance culminating in the BIR eCAR, and (3) complete registration at the RD followed by Assessor updates. With disciplined sequencing and complete documents, the newly issued title will reflect the buyer’s rights clearly and securely.