How to Transfer Title for a Subdivided Portion of Land in the Philippines

Practical, step-by-step guidance for sales, donations, partitions among heirs, and similar transactions involving only a portion of a titled property. Philippine context. This is general information, not legal advice.

The big picture

Transferring title for only part of a land parcel takes three tracks that must align:

Technical – a licensed geodetic engineer (GE) surveys and prepares an approved subdivision/segregation plan and technical descriptions for each resulting lot.
Tax – national and local taxes (BIR and LGU) are assessed and paid, and the BIR issues an (e)CAR (Electronic Certificate Authorizing Registration).
Registration – the Registry of Deeds (RD) cancels the mother title and issues new Transfer Certificate(s) of Title (TCTs) for each resulting lot, including the portion conveyed.

Everything else—documents, clearances, deadlines—supports those three tracks.

Core legal framework & key agencies (high level)

Property Registration Decree (PD 1529) – Torrens title registration rules; Registry of Deeds practice.
Civil Code – forms of conveyances (sale, donation, partition), co-ownership, easements.
National Internal Revenue Code (NIRC) & TRAIN law updates – capital gains tax (CGT), donor’s/estate tax, documentary stamp tax (DST), and BIR (e)CAR process.
Local Government Code (RA 7160) – transfer tax and real property tax (RPT).
DENR – Land Management Bureau/Services (LMB/LMS) – approval of subdivision/segregation surveys for titled and public lands.
Land Registration Authority (LRA)/Registry of Deeds – cancellation/issuance of titles.
DHSUD (formerly HLURB) – applies only to developer-type subdivision projects (license to sell, etc.).
DAR/NCIP/others (as applicable) – for agricultural lands (DAR clearances) or ancestral domains (NCIP).

When you need a subdivision (segregation) first

You must subdivide/segregate if the transaction covers:

A specific portion (e.g., “the southern 300 sq m of Lot 5”),
A road lot or right-of-way carved out of the mother lot, or
A partition among heirs/co-owners where each will hold a distinct lot.

Only after the subdivision plan is approved can the RD issue separate TCTs and register the transfer for the particular portion.

Step-by-step process

1) Due diligence

Get a Certified True Copy (CTC) of the current title (OCT/TCT) from the RD. Check for encumbrances (mortgage, liens, adverse claims, lis pendens).
Secure the latest Tax Declaration and RPT (real property tax) clearance from the LGU.
If agricultural land, anticipate DAR requirements (clearance/exemption/retention compliance).
If there is a mortgage, coordinate early with the bank for a partial release (for the portion to be sold/transferred) or a full release/cancellation.

2) Technical survey & plan approval

Engage a Licensed Geodetic Engineer to:
- Conduct a subdivision/segregation survey, set monuments, and prepare Survey Returns, the Subdivision Plan (commonly bears a Psd- or Pcs- approval number), and technical descriptions for each new lot.
- Submit to DENR-LMS for verification/approval.
Deliverables after approval usually include:
- Approved subdivision/segregation plan with control/approval number,
- Technical descriptions (per lot),
- Surveyor’s certificate and related survey documents.

The approved plan is what the RD uses to cancel the mother title and create new TCTs per resulting lot.

3) Prepare and notarize the instrument of conveyance

Choose the proper document, then notarize:

Deed of Absolute Sale (most purchases)
Deed of Donation (with donee’s acceptance)
Extrajudicial Settlement of Estate with Deed of Partition (Rule 74) or Affidavit of Self-Adjudication (single heir)
Deed of Partition (co-owners)
Deed of Exchange, Deed of Quitclaim, Deed of Right-of-Way, etc., as applicable

Include:

Parties’ full names, TINs, civil status; spousal consent if conjugal; corporate authority (board resolution/secretary’s certificate) if a corporation.
Exact property identity using the new lot designation (e.g., “Lot 2, Psd-________, being a portion of Lot ___ covered by TCT No. ___, area: ___ sq m, per approved plan”).
Purchase price or nature of transfer (sale/donation/partition).
If minors or legally incapacitated persons are involved: court approval (guardianship/special proceedings).

4) Settle national taxes with the BIR and obtain the (e)CAR

Depending on the transfer:

Sale of capital asset (typical individuals): CGT (6%) of the higher of (a) stated price, (b) BIR zonal value, or (c) fair market value per assessor’s schedule; plus DST (1.5%).
Sale by real-estate dealers/developers or sale of “ordinary assets”: may be VAT (instead of CGT) and creditable withholding taxes; confirm with a tax professional.
Donation: Donor’s Tax (6%) on net gifts (after allowable deductions, thresholds apply) + DST (on the deed).
Estate/Inheritance: Estate Tax (6%) of the net estate; secure BIR estate tax (e)CAR.

Typical BIR dossier (varies by RDO):

Notarized deed; IDs/TINs; Approved subdivision plan and technical descriptions; CTC of title; tax declaration; RPT clearance; zonal value printout/assessment; seller’s/buyer’s supporting docs (marital status, authority documents).
BIR forms (e.g., 1706 for CGT; 2000-OT for DST; 1800/1801 for donor’s/estate tax) and proof of payments.
After validation and payment, the BIR issues the (e)CAR naming the specific lot being transferred.

Deadlines matter. For example, CGT and donor’s tax are time-bound from the date of notarization/transfer, and estate tax within a set period from death (extensions possible). Pay on time to avoid penalties and surcharges.

5) Pay Local Transfer Tax and secure RPT clearance (LGU)

Transfer Tax (province/city): commonly up to 0.5% of taxable base for provinces and up to 0.75% in highly urbanized cities/Metro Manila, generally payable within 60 days from execution of the deed (exact rate/period depend on the LGU).
Real Property Tax: settle any arrears; obtain RPT clearance.

6) Register at the Registry of Deeds (issuance of new TCTs)

Submit to the RD where the land is located (sets vary by RD, but commonly):

Owner’s duplicate of the mother title (OCT/TCT)
Notarized deed of transfer (sale/donation/partition/EJS, etc.)
Approved subdivision/segregation plan and technical descriptions
BIR (e)CAR and tax payment proofs (CGT/VAT/DST, etc.)
LGU Transfer Tax receipt/clearance and RPT clearance
DAR clearance/exemption (if agricultural, when required)
IDs/TINs, marital/co-ownership consents, corporate authorities
Mortgagee’s consent/partial release (if the mother title is mortgaged)
Registration fees (per LRA fee schedule)

What the RD does:

Receives and logs your documents (Primary Entry Book—assigns an Entry Number).
Annotates instruments (e.g., releases, easements), cancels the mother title, and issues new TCTs for each resulting lot (including the lot transferred).
Returns the owner’s duplicate of the new title(s) to the proper party.

7) Update the Assessor and Treasurer

Present the new TCT(s), deed, (e)CAR, approved plan, and IDs to the City/Municipal Assessor to cancel the old Tax Declaration and issue new Tax Declarations per lot in the new owners’ names.
File copies with the Treasurer’s Office so future RPT bills reflect the correct lots/owners.

Special situations and add-ons

Estate transfers (Rule 74):
- Extrajudicial Settlement (EJS) typically requires publication in a newspaper of general circulation (once a week for 3 consecutive weeks).
- If any heir is a minor, seek court approval (guardianship).
- Pay estate tax and secure BIR (e)CAR before RD registration.
Agricultural land (DAR):
- Some RDs require DAR clearance/exemption prior to registration of sales/donations of agricultural lands (to enforce retention limits/beneficiary policies).
- Lands under CLOA/EP often carry non-transferability restrictions for a fixed period and require DAR involvement even after the restriction lapses.
With a mortgage:
- Obtain the mortgagee’s written consent and, if only a portion is released, a partial release of mortgage describing the specific new lot (by Psd/Pcs number & area).
Easements / right-of-way:
- If the subdivision creates or recognizes a road lot or ROW, have the GE reflect it on the plan and record an easement (annotated on affected titles).
Consolidation-subdivision (Pcs-):
- Useful when combining multiple lots then dividing them again (e.g., partitions among many heirs).
Unregistered land:
- A sale/partition of untitled land cannot produce a Torrens title until an original registration (judicial) or appropriate administrative titling (for agricultural public lands) is completed. Subdivision alone is not a substitute for titling.
Developer-type subdivisions:
- If lots are offered to the public, the project may need DHSUD registration and License to Sell. Private family partitions usually do not.

Taxes, fees, and “who usually pays”

Seller/transferor (typical practice; negotiable): CGT (or VAT if ordinary asset), broker’s fees, and sometimes DST (though DST is commonly on buyer—check local practice/contract).
Buyer/transferee: DST, LGU Transfer Tax, RD registration fees, and incidental expenses (CTCs, certifications).
Heirs/donees: Estate/Donor’s Tax, DST (where applicable), transfer/registration fees.

Parties can reallocate costs by agreement, but BIR will still look to the party statutorily liable for each tax when issuing an (e)CAR.

Timelines & common deadlines (rule-of-thumb, verify locally)

Survey & DENR approval: varies by region and survey workload.
BIR filings: CGT/DST and donor’s tax have short filing windows from notarization/transfer; estate tax within one year from death (extensions possible).
LGU transfer tax: commonly within 60 days from the deed date.
RD issuance: depends on RD volume and presence of encumbrances/defects.

Late filings incur penalties, interest, and sometimes refusal to process subsequent steps until cured.

Practical drafting notes

In your deed, identify the property by the new lot designation and technical description (attach as Annex), e.g.: “Lot 2, Psd-123456, a portion of Lot 123-A covered by TCT No. T-123456, containing an area of 300 square meters, more or less, per approved Subdivision Plan.”
Include TINs of all parties (BIR requires this).
Attach copies of IDs and marital status proofs; secure spousal consent if conjugal.
For corporate parties: attach Board Resolution/Secretary’s Certificate authorizing the signatory.
If any party signs abroad: use apostilled/consularized documents.

Checklists

A) Technical (with your Geodetic Engineer)

CTC of mother title and latest tax declaration
Field survey & monumenting
Approved subdivision/segregation plan (Psd/Pcs)
Technical descriptions (per lot) and survey returns

B) BIR (taxes)

Notarized deed (sale/donation/partition/EJS)
Parties’ IDs and TINs
Approved plan & technical descriptions
CTC of title; tax declaration; RPT clearance
Valuation papers (zonal value/FMV)
BIR forms and proof of payments (CGT/VAT/DST; estate/donor’s tax if applicable)
(e)CAR issued

C) LGU & RD

Transfer Tax payment/clearance (LGU)
RPT clearance (LGU)
RD submission: owner’s duplicate title, deed, approved plan & tech descs, (e)CAR, LGU proofs, IDs/authorities, releases/consents, fees
Receive new TCT(s)

D) Post-registration

Update Assessor (new Tax Declarations per lot)
Update Treasurer (RPT billing)

Frequent pitfalls (and how to avoid them)

Using an unapproved sketch: RD won’t issue new titles without an approved subdivision/segregation plan.
Wrong lot identifiers: Always use the approved Psd/Pcs lot number and attach the technical description.
Ignoring encumbrances: A mortgage or adverse claim can block registration—obtain partial/full releases.
Missed tax deadlines: Leads to penalties and can stall (e)CAR issuance.
Skipping EJS publication (estates under Rule 74): risk of later challenges/annotations.
Agricultural land transfers without DAR paperwork: RD may refuse registration.
No TINs: BIR processing will stall.

Sample clause (for a deed of sale of a subdivided portion)

*“This sale covers Lot 2, Psd-123456, being a portion of Lot 123-A covered by TCT No. T-123456, situated in Barangay _______, City of _______, containing an area of Three Hundred (300) square meters, more or less, per Approved Subdivision Plan and Technical Description attached as Annexes ‘A’ and ‘A-1’, and made an integral part hereof.”*

Final tips

Sequence matters: Survey/plan approval → BIR taxes & (e)CAR → LGU transfer tax → RD registration → Assessor/Treasurer updates.
Keep a complete file (hard and soft copies) of every document and official receipt.
Local practices vary. When in doubt, confirm specific checklist and fees with the BIR RDO, LGU, and RD where the property is located.
Complicated cases (heirs abroad, mortgages, agricultural restrictions, boundary disputes) benefit greatly from engaging a lawyer and a GE early.

If you want, tell me your scenario (sale/donation/partition, city/municipality, agricultural or not, presence of mortgage, and lot area) and I can draft a tailored checklist and a deed template you can bring to your notary, GE, BIR RDO, LGU, and RD.