Below is an in-depth, practitioner-style primer on transferring a land title to one’s spouse in the Philippines. It distills the controlling statutes, regulations, and current administrative practice as of 30 April 2025, plus common traps and pro-tips for a smooth registration. Citations in brackets refer to the online sources consulted.

1. Why “transfer” at all? -- understanding Philippine marital property regimes

Civil status at acquisition	Default property regime (Family Code)	Who owns the land today?	Does a transfer have to be registered?
Before the marriage	Exclusive property (Art. 92)	Acquiring spouse alone	Yes, if you now wish both names on the title
During the marriage, no pre-nuptial agreement	Conjugal partnership (for marriages before 3 Aug 1988) or Absolute Community of Property (ACP)** (after that date)	Both spouses, by operation of law (Art. 91/96)	Recommended—registering both names avoids later probate or partition
With a valid pre-nup	Whatever the agreement says	As stipulated	Depends on the pre-nup

Key takeaway: registration in the Registry of Deeds (RD) does not create ownership; it only evidences it. Yet lenders, heirs, and buyers rely on the face of the title, so reflecting the correct names is indispensable. (The Legal Significance of the Phrase “Married to” in Transfer ...)

2. Modes of transferring a title between spouses

Mode	When used	Principal taxes & fees
Donation inter vivos (Deed of Donation)	Gift of exclusive/separate property to the other spouse, or to bring both names on title	• 6 % Donor’s Tax on excess over ₱ 250 k / calendar year • ₱ 15/₱ 30 documentary stamp tax (DST) on deed • 0.50 – 0.75 % local transfer tax
Sale (Deed of Absolute Sale)	One spouse sells exclusive property to the other. Rare—used to avoid donor’s tax if consideration is paid and plausible	• 6 % Capital Gains Tax (CGT) on the higher of zonal/fair market price or contract price • 1.5 % DST • local transfer tax
Extrajudicial settlement of estate	Owner-spouse has died; heirs—including the surviving spouse—partition the estate	• 6 % Estate Tax (amnesty until 14 June 2025) • DST on settlement deed • local transfer tax
Annotation of conjugal/ACP ownership	Land bought during the marriage but titled in one name only	• No national tax; minimal RD fee; often done with an Affidavit of Self-Adjudication or Affidavit of Ownership by Spouses

Taxes are computed on the fair market value (FMV) found in the BIR zonal schedule or the LGU assessor’s schedule—whichever is higher . (Understanding Donors Tax in the Philippines, Spousal Land Title Transfer Process - Respicio & Co. Law Firm)

Pending change alert

The Department of Finance’s proposed GROWTH Bill (April 2025) seeks to raise CGT, estate, and donor’s taxes from 6 % to 10 %. As of this writing the bill is still in Congress; current rates remain 6 %. Monitor the bill before executing a transfer scheduled for late 2025. (Taxes no more | Philstar.com)

3. Documentary checklist (the same bundle is routed to both the BIR and the Registry of Deeds)

Notarized deed (Donation, Sale, or Settlement), with complete technical descriptions.
Owner’s duplicate title (TCT/CCT).
Certified true copy of the latest tax declaration.
Real Property Tax (RPT) clearance and barangay clearance.
Marriage Certificate (PSA), and if applicable, pre-nup duly registered.
BIR requirements
- BIR Form 1706 (CGT) or 1800 (Donor’s) or 1801 (Estate).
- Computation sheets and proof of payment (eCAR).
- Sworn Statement of FMV by the provincial/city assessor.
Local Treasurer’s receipt for transfer tax.
Two photocopy sets of everything, plus 3 × original deed for RD. (Spousal Land Title Transfer Process - Respicio & Co. Law Firm)

4. Step-by-step flow

Time-frame: 4–10 weeks in Metro Manila; 2–4 weeks in many provinces (not counting BIR audit flags).

Draft & notarize the deed; secure spouse’s consent if conjugal/ACP property.
Secure RPT clearance at City/Municipal Treasurer.
Pay national taxes at the BIR (CGT or Donor’s/Estate) within 30 days of notarization or death.
- Obtain the eCAR (Electronic Certificate Authorizing Registration).
Pay the Local Transfer Tax (usually at Treasurer’s Office) within 60 days.
Lodge the deed, eCAR, and receipts with the RD that has jurisdiction over the land.
- Pay registration and entry fees (≈ ₱ 9 k for a ₱ 3 M property as a rule of thumb).
Claim the new TCT/CCT showing the transferee’s name.
Update the tax declaration at the Assessor’s Office. (Spousal Land Title Transfer Process - Respicio & Co. Law Firm)

5. Common pitfalls & practical tips

Pitfall	How to avoid
Using a Deed of Sale but no actual payment → BIR may assess CGT and Donor’s Tax	If it’s really a gift, execute a Deed of Donation and pay the 6 % donor’s tax.
Late filing of BIR taxes → 25 % surcharge + 12 % interest p.a.	Pay within statutory 30-/60-day windows.
Omitted heirs in estate settlement → title later voidable	Publish notice of extrajudicial settlement for 3 weeks in a newspaper and secure heirs’ conformity.
Foreign spouse listed on title	Under the Constitution, foreign nationals cannot own land. A foreign spouse may rely on spousal right of abode or record a usufruct instead.
Wrong marital regime assumption	Check marriage date and pre-nup; property bought before marriage stays exclusive unless there is explicit donation.

6. Special situations

6.1 Separation, annulment, or death

Judicial partition or liquidation of property relations is required before either spouse can validly transfer formerly conjugal assets.
A void marriage does not automatically void titles; file a petition to cancel encumbrances on the TCT.

6.2 “Family Home” designation

A property constituted as a family home (Art. 152, Family Code) is exempt from execution up to ₱ 1 M. Transfer to a spouse is still allowed, but creditors cannot force its sale unless exceptions apply (e.g., taxes, mortgage debt).

6.3 Agrarian reform land

CARP-covered land has a 10-year restriction on sale or donation, even to a spouse, unless BARC clearance is first obtained.

7. Costs at a glance (illustrative - assume FMV ₱ 3 M)

Donor’s tax – ₱ (3 M – 250 k) × 6 % = ₱ 165 k
CGT – ₱ 3 M × 6 % = ₱ 180 k
DST (sale) – ₱ 3 M × 1.5 % = ₱ 45 k
DST (donation) – ₱ 30 fixed fee
Local transfer tax – ₱ 3 M × 0.5 % = ₱ 15 k
RD fees – ≈ ₱ 8–10 k (schedule-based)
Always compare CGT vs Donor’s computations; whichever applies strictly by law must be paid.

8. Frequently-asked questions (FAQ)

Q: Can we simply add my wife’s name to the existing title?
A: No. The RD will issue a new TCT reflecting the new ownership; the previous one is cancelled.

Q: Is a SEC Certificate of No Pending Case required?
A: Only for corporate sellers. For spousal transfers, not required.

Q: Does BIR still require a Tax Identification Number (TIN) for both spouses?
A: Yes—even the transferee spouse in a pure donation must have a TIN.

Q: We co-own a condominium unit—same rules?
A: Yes, but the title is a CCT, and the Condominium Corporation must issue a Certificate of Management Consent before the RD accepts the deed.

Q: What happens if the GROWTH Bill passes after we notarize the deed but before we pay?
A: Tax liability attaches on date of notarization (or date of death). The old 6 % rate should apply. Pay promptly and keep the notarization date evidence. If Congress sets a retroactive effectivity, transitional rules will be issued, so monitor BIR circulars.

9. Key statutory & administrative references

Civil Code of the Philippines (Arts. 109–148)
Family Code (E.O. 209, esp. Arts. 75–99, 116)
Property Registration Decree (P.D. 1529)
National Internal Revenue Code (NIRC), as amended by TRAIN (R.A. 10963)
Local Government Code (R.A. 7160) – Sec. 135 (transfer tax)
BIR Revenue Regulations 12-2018 (donor & estate tax), 13-2021 (eCAR)
BIR Zonal Value schedules – updated quarterly
Land Registration Authority (LRA) Circulars on electronic titles
Pending: GROWTH Bill (House Bill 8978, Senate Bill 2650) as of April 2025

Final word

Transferring land between spouses is conceptually simple but procedurally exacting. Map out the proper tax regime, lodge all clearances within statutory deadlines, and verify the marital property status before drafting the deed. Where large values or complex family situations exist, seek professional tax and land counsel. The cost of a defective transfer—void title, surcharges, or future inheritance litigation—far outweighs the modest fees of doing it right the first time.

This guide is for general information only and is not a substitute for individualized legal advice.