In the Philippines, the transfer of property is a process governed strictly by the Civil Code and the National Internal Revenue Code (NIRC). When a landowner intends to give property to an heir or a third party through a Deed of Donation—but the process is only initiated or finalized after the donor’s death—the legal character of the transfer changes significantly.

The primary distinction lies in whether the donation is Inter Vivos (during life) or Mortis Causa (upon death).

1. Inter Vivos vs. Mortis Causa

Before proceeding, one must determine the nature of the Deed of Donation signed by the deceased.

Donation Inter Vivos: The donor intended the transfer of ownership to take effect during their lifetime, even if the registration happens later. This is subject to Donor’s Tax.
Donation Mortis Causa: The donor intended the transfer to take effect only upon their death. Under Philippine law, these are actually treated as testamentary dispositions. To be valid, they must comply with the formalities of a Will (Notarial or Holographic). If the deed does not meet these formalities, it may be void.

Note: If the Deed of Donation was signed and notarized while the donor was alive but the title was not transferred before they passed, the Bureau of Internal Revenue (BIR) and the Register of Deeds (LRA) will scrutinize the "Date of Delivery" and the "Date of Acceptance" to determine the applicable tax regime.

2. The Step-by-Step Transfer Process

If the Deed of Donation is validly executed Inter Vivos but the donor has since passed away, the donee (the recipient) must follow these steps:

I. Mandatory Documentary Requirements

Gather the following documents for submission to the BIR and the Register of Deeds:

Original and Photocopy of the Deed of Donation (must be notarized).
Proof of Acceptance (usually included in the deed or as a separate notarized instrument).
Owner’s Duplicate Copy of the Transfer Certificate of Title (TCT) or Condominium Certificate of Title (CCT).
Certified True Copy of the TCT/CCT from the Register of Deeds.
Tax Declaration (Latest) for both Land and Improvements (issued by the Assessor's Office).
Certificate of No Improvement (if the land is vacant).
Death Certificate of the Donor (PSA authenticated).
TIN of both the Donor and Donee.

II. Settlement of Taxes (BIR)

The most critical step is obtaining the Electronic Certificate Authorizing Registration (eCAR).

File Form 1800: Pay the Donor’s Tax (currently a flat rate of 6% for amounts exceeding ₱250,000, as per the TRAIN Law).
Submit to the RDO: Submit the documents to the Revenue District Office (RDO) having jurisdiction over the property's location.
Payment of Penalties: If the donation was made years ago and the donor has died, be prepared for surcharges and interest if the tax was not paid within 30 days of the deed's notarization.

III. Local Government Unit (LGU) Requirements

Once the eCAR is issued:

Transfer Tax: Pay the Transfer Tax at the City or Municipal Treasurer’s Office (usually 0.5% to 0.75% of the property value).
Tax Clearance: Obtain a Tax Clearance certificate proving all real property taxes (Amilyar) have been paid.

IV. The Register of Deeds (RD)

Submit the eCAR, the Deed of Donation, the Tax Clearance, and the original Title to the Register of Deeds.

Pay the Registration Fees.
The RD will cancel the old TCT in the name of the deceased donor and issue a new TCT in the name of the donee.

V. The Assessor’s Office

After the new title is issued, visit the City or Municipal Assessor’s Office to request a new Tax Declaration in the name of the new owner.

3. Potential Legal Complications

The Issue of Legitime

Under the Civil Code, a person cannot donate more than what they can give by will. If a donation "impairs the legitime" (the mandatory inheritance share) of the donor’s compulsory heirs (e.g., children or spouse), the donation is considered inofficious.

Heirs may file a court action to reduce or revoke the donation to satisfy their legal shares.

Lack of Formal Acceptance

For a donation to be valid, the donee must accept the gift during the lifetime of the donor. If the "Acceptance" was not signed or notarized before the donor died, the donation is technically incomplete and void under Article 749 of the Civil Code. In such cases, the property reverts to the Estate and must be settled via Extrajudicial Settlement of Estate instead.

Fraud and Undue Influence

Since the donor is deceased, other heirs may challenge the Deed of Donation in court, alleging that the signature was forged or that the donor was not of sound mind (lack of capacity) at the time of signing.

4. Summary Table of Costs

Fee Type	Rate/Basis	Office
Donor’s Tax	6% of the Fair Market Value (above ₱250k)	BIR
Transfer Tax	0.5% to 0.75% of FMV	City/Mun. Treasurer
Documentary Stamp Tax	₱15 for every ₱1,000 (1.5%)	BIR
Registration Fee	Graduated scale based on value	Register of Deeds
Certification Fees	Nominal (usually ₱200–₱500)	Various