(Philippine Law Perspective)

Transferring a house from a parent to a child in the Philippines sounds simple—“ilipat lang sa pangalan ng anak.” Legally, though, it involves choosing the correct mode of transfer and preparing a full set of documents for the BIR, LGU, and Registry of Deeds.

Below is a detailed guide to the legal documents, forms, and processes involved when a house (usually house and lot) is transferred from parent to child in the Philippines, whether during the parent’s lifetime or after death.

Important note: This is general legal information, not a substitute for advice from a lawyer, BIR examiner, or local assessor in your specific city/municipality.

I. First Things to Clarify Before Preparing Documents

Before drafting any deed, you need to clarify these points. They affect what documents are required and which taxes apply.

Is the property properly titled?
- Is there an OCT / TCT / CCT in the parent’s name?
- Are the technical description and boundaries clear?
- Is the house already declared as an “improvement” in the tax declaration, or is only the lot declared?
Who really owns the property?
- Is it exclusive property of the parent (e.g., inherited or owned before marriage)?
- Or conjugal/absolute community property of the spouses (acquired during marriage)?
  - If conjugal/AC, the spouse’s consent and signature are normally required in the deed.
Are there other children or compulsory heirs?
- Other children, a spouse, and sometimes parents are compulsory heirs under Philippine succession law.
- A donation to one child may later be collated or reduced if it prejudices the legitime of other compulsory heirs.
Is the transfer during life or upon death?
- During life: via Donation or Sale (often sale between parent and child).
- Upon death: via Succession, usually through Extrajudicial Settlement (if no case in court).
Is the child a minor or of legal age?
- If the child is a minor, acceptance of donation and later dealings with the property must be done by a legal representative (usually a parent or guardian), with specific formalities.

II. Main Legal Modes of Transfer and Their Key Documents

A. Donation Inter Vivos (Lifelong Transfer as a Gift)

This is common when a parent wants to give the house to a child while still alive.

1. Principal Legal Document: Deed of Donation

For immovables (land/house):

Must be in a public instrument (notarized)
Must describe the property donated (title number, area, location, boundaries)
Must state the intention to donate and often the value
Must indicate any conditions (e.g., parents retain right to live there, prohibition against sale for a period, etc.)

Key points about donation of immovables:

Acceptance is mandatory.
- For immovables, the donation is not effective without acceptance by the donee.
- Acceptance may be:
  - In the same Deed of Donation, or
  - In a separate public instrument, with notice given to the donor and noted in the Deed.
If the child is a minor, acceptance is done by:
- Parent/guardian not the donating parent (to avoid representing both sides), or
- A court-appointed guardian, depending on circumstances.

2. Common Clauses in a Deed of Donation

Parties: Full names, ages, civil status, citizenship, addresses of donor(s) and donee(s)
Relationship: Stating that donee is the donor’s child
Description of title:
- TCT/OCT/CCT No.
- Lot/Block/Survey description
- Area (in sq. m.) and location (barangay, city/municipality, province)
Statement of ownership: Whether property is exclusive or conjugal
Intent to donate: Clear statement that donor is transferring ownership gratuitously
Acceptance clause: Child (or representative) formally accepts the donation
Possession clause: When the donee will take possession
Conditions, if any: e.g., usufruct retained by parents, prohibition to mortgage/sell for a period
Tax clause: Often states which party shoulders taxes and expenses
Notarization: Acknowledgment page with notary’s details

3. Supporting Documents Typically Required for Donation

Though exact checklists vary by BIR RDO and LGU, the common documentary requirements include:

From Donor(s):
- Valid government-issued IDs
- Tax Identification Number (TIN)
- Owner’s duplicate copy of title (TCT/OCT/CCT)
- Latest Tax Declaration for land and improvements
- Latest Real Property Tax (RPT) clearance or receipts
- Marriage certificate (to establish conjugal/AC property issues)
- If property is exclusive, documents to prove that (e.g., Deed of Sale/Donation showing acquisition before marriage or by inheritance)
From Donee (Child):
- Valid ID and TIN
- Birth certificate to prove relationship
- If minor, documents of parent/guardian and, when needed, guardianship papers
Other attachments often required by BIR/LGU:
- Certified true copy of title from the Registry of Deeds
- Lot plan / vicinity map (sometimes)
- Sworn Declaration of Fair Market Value (or use of BIR/Zonal and LGU schedules)
- Photocopies of notarized Deed of Donation

4. Tax-Related Documents for Donation

Donations of real property are subject to Donor’s Tax and Documentary Stamp Tax (DST). The flat donor’s tax rate (post-TRAIN) is important, but rates/forms may change, so always check current BIR regulations in real life.

Typical BIR forms and documents:

BIR Donor’s Tax Return (commonly BIR Form 1800)
DST Return (commonly BIR Form 2000-OT or applicable variant)
Proof of donor’s tax and DST payment (Official Receipts)
Certificate Authorizing Registration (CAR) issued by the BIR
- The CAR is a critical document; the Registry of Deeds will not transfer the title without it.

5. Registration Documents after BIR

After getting the CAR:

Pay Transfer Tax at the City/Municipal Treasurer’s Office
- Requires CAR, notarized Deed of Donation, title, tax declarations, IDs
- Official Receipt for transfer tax
Register with the Registry of Deeds (ROD)
- Submit:
  - Original Owner’s Duplicate Title
  - CAR
  - Notarized Deed of Donation
  - Transfer tax receipt
  - RPT tax clearance
- Result: Issuance of a new TCT/CCT in the child’s name
Update Tax Declaration at the Assessor’s Office
- Present new title and CAR, plus other required forms
- New Tax Declaration(s) will be issued in the child’s name

B. Sale (Deed of Absolute Sale Between Parent and Child)

Sometimes families prefer to use a Deed of Absolute Sale (DOAS), even if the parent doesn’t really intend to collect money. Legally, however:

A sale requires true consideration (price) paid or at least genuinely agreed upon.
If the selling price is too low compared to fair market value, the BIR may treat the difference as a donation and assess donor’s tax on that portion.

1. Principal Legal Document: Deed of Absolute Sale (DOAS)

Essential contents:

Parties: Parent(s) as Seller(s), child as Buyer
Description of property: Same detail as donation
Purchase price: Clear amount; often the higher of actual selling price or fair market value is used for tax purposes
Terms of payment: Lump sum or installment
Warranty clauses: Seller guarantees ownership and freedom from liens/encumbrances (or discloses them)
Possession: When buyer takes physical possession
Tax allocation: Who pays CGT, DST, etc. (by default, law allocates CGT to seller, DST usually shared, but parties can agree otherwise)
Spousal consent: Required if property is conjugal/AC
Notarization

2. Supporting Documents for Sale

Very similar to donation:

Seller: IDs, TIN, title, tax declaration, RPT clearance, marriage certificate, etc.
Buyer: IDs, TIN, often proof of payment (e.g., receipts, bank records)
Certified true copy of title
Tax clearance from the Treasurer’s Office
Sometimes, a Contract to Sell and separate deed if installment

3. Tax-Related Documents for Sale

Key taxes typically involved in sale of real property:

Capital Gains Tax (CGT) – often 6% of the higher of:
- Selling price in the deed
- Zonal value
- Fair market value in the tax declaration
Documentary Stamp Tax (DST) – often computed as a percentage of selling price or fair market value
Local Transfer Tax – rate varies by LGU

BIR-side documents (generally):

CGT Return (commonly BIR Form 1706 or equivalent)
DST Return (BIR Form 2000-OT or proper variant)
Payment receipts
CAR (issued after taxes are assessed and paid)

Then the same flow as in donations:

CAR from BIR
Transfer Tax payment at LGU
Registration with ROD (new title in child’s name)
New tax declaration at Assessor’s Office

C. Transfer Upon Death (Succession)

Even though the question focuses on parent-to-child transfers, in practice many houses transfer after the parent’s death. In that case, the key documents revolve around settling the estate.

1. Principal Legal Documents

Depending on the situation:

If there is a will (testate succession):
- Last Will and Testament
- Court Petition for Probate of Will
- Court Decision or Order allowing probate and partition/adjudication
- Project of Partition among heirs, if needed
If there is no will (intestate) and heirs all agree, no court case filed:
- Extrajudicial Settlement of Estate (EJS) among heirs, or
- Deed of Self-Adjudication (if only one heir), often with waiver/quitclaim of other heirs if applicable
For EJS, common requirements:
- All heirs of legal age (or properly represented minors) sign the document
- The document is notarized
- It is published in a newspaper of general circulation once a week for three (3) consecutive weeks
- It identifies all properties, heirs, and mode of division
If court case is needed (e.g., heirs don’t agree, minors involved, etc.):
- Court Petition for Settlement of Estate
- Various pleadings and eventually a Decision/Order
- Court-approved Project of Partition

2. Documents Needed for Estate Tax and Transfer

Common documentary requirements:

Death certificate of the decedent (parent)
TIN of the estate and all heirs
Titles and tax declarations of all estate properties
Proof of outstanding debts and expenses (for deduction from gross estate)
Birth and marriage certificates to establish heirship
Notarized EJS / Deed of Adjudication / Court Decision
Proof of publication (for EJS)
BIR form for Estate Tax Return (commonly BIR Form 1801)
Proof of estate tax and DST payment
CAR issued in favor of the heirs

Once CAR is issued, the process with LGU and ROD follows similar steps:

Transfer Tax payment
Registration with ROD (titles transferred to heirs/child)
New Tax Declaration(s) in the name of the heir(s)

III. Common Supporting Documents Across All Modes

Regardless of whether the transfer is via donation, sale, or succession, these documents almost always come into play:

Title to the Property
- Owner’s duplicate of TCT/OCT/CCT
- Certified true copy from Registry of Deeds
Tax Declarations
- Land and improvements
- Obtained from the Local Assessor’s Office
Real Property Tax Documents
- Latest RPT receipts
- RPT tax clearance (showing no unpaid property taxes)
Identification & Status Documents
- Government IDs (e.g., passport, driver’s license, UMID, PhilID)
- TIN IDs or TIN verification for all parties
- PSA/NSO Certificates:
  - Birth certificates (proof of the parent-child relationship)
  - Marriage certificates (to determine property regime and conjugal interest)
  - Death certificate (if transfer is by succession)
Civil Status and Property Regime Documents
- For couples married after the effectivity of the Family Code, default is Absolute Community of Property, unless there is a marriage settlement/prenuptial agreement
- For older marriages, default may be Conjugal Partnership of Gains
- Marriage settlements (if any), which can show that property is exclusive
Documents on Encumbrances, if any
- Real estate mortgage contracts
- Annotations of liens/encumbrances on the title
- Release of mortgage or Cancellation of lien, if paid off
- These are important because the Registry of Deeds may not permit transfer if there are unresolved liens.
Special Powers of Attorney (SPA)
- If the parent or child is abroad or cannot personally appear, an SPA is needed, often:
  - Notarized and consularized/apostilled if executed abroad
  - Specifically authorizing the attorney-in-fact to sign deeds and documents, pay taxes, and follow up with BIR/ROD/LGU.

IV. Family Law & Succession Issues to Watch for

Even if the Registry of Deeds will process documents, a transfer can still later be challenged under family and succession law.

1. Compulsory Heirs and Legitimes

In Philippine law, certain relatives cannot be completely disinherited without valid cause:

Legitimate children and descendants
Surviving spouse
In some cases, legitimate parents and ascendants

A donation of a house to only one child may later be:

Collated – treated as an advance on that child’s inheritance, and
Reduced if it impairs the legitime of other compulsory heirs (inofficious donation).

This means:

Even if the title is already in the child’s name, other heirs may later demand reduction or collation upon the donor’s death.
The Deed of Donation or Sale does not absolutely “defeat” succession rights if the transaction is only partially valid under succession law.

2. Donations to Minors

If the child is a minor, consider:

Donation is valid, but the minor needs a legal representative to accept.
The property will be registered in the minor’s name, but any subsequent sale or mortgage usually requires:
- A guardian, often appointed by the court
- Court approval of the transaction to protect the minor’s interests

3. Simulated Sales

A Deed of Absolute Sale that is really a donation in disguise (no real payment) may be:

Considered a simulated contract (void) if there is absolutely no intent to pay price
Treated by tax authorities as a donation, triggering donor’s tax
Questioned by other heirs or creditors as a fraudulent transaction

V. Practical Step-by-Step Flow (Donation or Sale While Parent Is Alive)

While checklists vary by locality and BIR Revenue District, a common document flow looks like this:

Title & Status Check
- Secure certified true copy of title.
- Get latest Tax Declarations and RPT clearance.
- Verify ownership (exclusive vs conjugal).
Drafting the Deed (Donation or Sale)
- Consult a lawyer or experienced notary.
- Include correct property description, names, TINs, and civil status.
- If donation: ensure clear acceptance by the child (or representative).
- Have all required parties sign, including spouse/co-owners.
Notarization
- Execute the deed before a notary public.
- Notary keeps a copy and enters it into the notarial register.
BIR Submission & Tax Assessment
- Submit notarized deed, title, tax declarations, IDs, TINs, etc. to the RDO having jurisdiction over the property.
- File the corresponding BIR forms (donor’s tax return or CGT return, plus DST).
- Pay assessed taxes.
Issuance of CAR
- After processing, BIR issues CAR indicating the transfer and taxes paid.
- CAR is usually printed on security paper and is essential for registration.
LGU Transfer Tax
- Present CAR, notarized deed, title, and other documents to the City/Municipal Treasurer.
- Pay transfer tax; secure official receipt.
Registration with Registry of Deeds
- Submit the following to the ROD:
  - Owner’s duplicate title
  - CAR
  - Deed of Donation/Sale
  - Transfer tax receipt
  - RPT clearance
- ROD cancels old title and issues new title in the child’s name.
Update at the Assessor’s Office
- Present new title and CAR.
- Obtain new Tax Declaration(s) under the child’s name.

VI. Practical Tips and Common Pitfalls

Always check for arrears in real property tax.
- Unpaid RPT can delay or block issuance of CAR or registration at ROD.
Don’t ignore the rights of other heirs.
- A clean title in one child’s name does not guarantee future peace if other children feel prejudiced.
Avoid under-declaration of value.
- Understating the selling price to save on taxes risks BIR audit and assessment of deficiencies, penalties, and classification of the transaction as partly a donation.
Keep all original receipts and certifications.
- BIR and ROD may ask for originals if any issue arises later.
Be careful with “template” deeds downloaded or borrowed from others.
- Property descriptions, names, civil status, and legal clauses must fit your exact situation. A small mistake can cause big problems in registration.
If the parent is elderly or ill, consider capacity issues.
- Parents must have legal capacity (sound mind, no coercion) when signing. Questionable capacity can be grounds for annulling the deed later.
Consider reserving a right of usufruct in favor of parents.
- Parents can donate the bare ownership of the house but retain the right to use and live in it for life, documented in the deed.

VII. Summary

When transferring a house from a parent to a child in the Philippines, the key legal documents depend on the chosen mode:

Donation inter vivos:
- Deed of Donation (with acceptance), notarized
- Supporting IDs, titles, tax declarations, RPT clearance, etc.
- BIR Donor’s Tax Return, DST Return, and CAR
Sale:
- Deed of Absolute Sale, notarized
- Same property documents and IDs
- CGT Return, DST Return, and CAR
Succession (after death):
- Will and probate judgment, or
- Extrajudicial Settlement/Deed of Adjudication
- Estate Tax Return, CAR, proof of publication, and related documents

In all cases, you pass through BIR (for CAR), then LGU (Transfer Tax), then Registry of Deeds (new title), and finally the Assessor’s Office (new tax declaration).

Because property transfers intersect civil law, tax law, and local regulations, it’s wise to have the documents drafted or at least reviewed by a lawyer and to coordinate closely with the BIR RDO, City/Municipal Treasurer, Assessor, and Registry of Deeds that have jurisdiction over the property.