1. Why This Topic Matters

A “deed of donation” (―donación inter vivos ) is a popular way to transfer real or personal property while the donor is still alive. When the donor-spouse dies, the surviving spouse may suddenly discover that assets they expected to inherit, administer, or at least share in, have already been given away. Whether the deed is valid, void, reducible, or revocable turns on a web of rules found in the Civil Code, the Family Code, the Succession Title of the Civil Code, and the National Internal Revenue Code. Understanding those rules lets the surviving spouse know what rights they still have—and how to enforce them—once their partner has passed on.

2. Core Statutes & Doctrines

Source	Key Provisions on Donations & Spousal Rights
Civil Code (1950)	Arts. 725-773 (nature, form, revocation, reduction); Arts. 91–92, 109-134 (conjugal partnership regimes pre-1987)
Family Code (1988)	Art. 87 (void donations between spouses); Arts. 96, 124 (disposition of absolute-community or conjugal property requires written spousal consent); Arts. 75-84 (marriage settlements); Arts. 88-103 (property regimes)
Succession (Civil Code, Title VI)	Arts. 761-773 (inofficious donations and collation); Arts. 886-898 (legitime of surviving spouse)
NIRC, as amended	Donor’s-tax (Title III) and Estate-tax (Title III-B) rules on net gifts and includible property
Relevant jurisprudence	Heirs of Malate v. Gamboa (donation of conjugal property w/out consent); Domingo v. Robles (collation & legitime reduction); Tambunting v. CA (void donation between spouses)

3. Kinds of Donations and First-Level Validity Checks

Donation Type	Formal Requirements	Is it void between spouses?	Is it immediately effective?
Inter vivos (during donor’s lifetime)	Public instrument + notarization + acceptance; delivery or registration for real property	Yes (Art. 87) – any gratuitous transfer between legal spouses is void except “moderate gifts” for daily needs or family rejoicing	Yes, but void or voidable donations produce no effect
Mortis causa (takes effect at death; resembles a will)	Same formalities as a will; revocable until death	Also void between spouses if truly gratuitous; but often re-characterized as a will subject to succession rules	Only upon donor’s death, subject to probate

Take-away: If the property was donated to the surviving spouse, the starting presumption is void under Article 87. If the deceased donated to a third person, validity depends on (i) consent of the surviving spouse when community property is involved and (ii) whether the gift violates the compulsory heirs’ legitimes.

4. Property Regimes and Their Impact

Absolute Community of Property (ACP) – default for marriages celebrated on or after 3 Aug 1988 without a prenup.
- Any donation of community property without the written consent of the other spouse is void ab initio as to the community, but may be valid as a donation of the donor’s one-half “undivided share.”
- Upon death, the surviving spouse owns one-half of the ACP outright; the other half forms part of the estate.
Conjugal Partnership of Gains (CPG) – default for most marriages before 1988.
- Donation of conjugal property requires written marital consent (Art. 124).
- Lack of consent voids the deed pro tanto (for the share of the non-consenting spouse).
Separation of Property (by marriage settlement or judicial order).
- Each spouse may donate exclusive property freely, but the donation can still be reduced if it infringes compulsory heirs’ legitimes.

5. Surviving Spouse as Donor’s Co-Owner, Not Merely Heir

Even before succession opens, the surviving spouse may already hold vested ownership over:

½ of the Absolute Community (ACP)
½ of the Net Conjugal Partnership Gains (CPG)
His or her own Exclusive Property under any regime

Hence, any donation made without or beyond that half-share is potentially void or reducible.

6. Rights When the Deceased Donated Community/Conjugal Property Without Consent

Scenario	Remedy	Prescriptive Period
Deed was void ab initio for lack of written marital consent (ACP or CPG)	File an action for declaration of nullity in Regional Trial Court; seek reconveyance	Imprescriptible (void contract produces no effect)
Deed written but surviving spouse later signs ratifying consent	Donation deemed valid; but may still be reduced if it impairs legitime	5 years to file action for reduction from opening of succession
Property was originally exclusive of donor but later classified as community through improvements	Surviving spouse may demand reimbursement or indemnity for community funds used	10 years counted from final liquidation of regime

7. Rights When the Surviving Spouse Is Donee

Although Article 87 voids donations between spouses, three nuances arise:

Moderate Gifts. Occasional presents (birthday, anniversary, “family rejoicing”) remain valid. Value is judged by social standing and family resources.
Prenuptial Donations (propter nuptias). Gifts made before the wedding are valid if set forth in writing.
Donation Mortis Causa = Testamentary Disposition. If the deed meets will formalities, it is treated as a legacy/bequest, not a donation inter vivos. The spouse can inherit it within legitime limits.

8. Protection of the Surviving Spouse’s Legitime

8.1 Collation & Reduction

Collation (Art. 1061) – compulsory heirs must “bring to collation” donations they received, so the estate can determine legitime impairment.
Inofficious Donations – any gift that encroaches on legitimes is reducible.
Action to Reduce (Art. 771) – must be filed within 5 years from donor’s death or from probate of the will.

Legitimes (Civil Code, assuming no valid pre-marital waiver)	Share
Surviving spouse + legitimate descendants	Same as legitimate child (in ACP, usually ½ of the estate share of each legitimate child)
Surviving spouse + legitimate ascendants (no descendants)	½ of the estate
Surviving spouse alone (no legitimate descendants or ascendants)	Entire estate but subject to rights of collateral relatives to free portion, if any

8.2 Example

If donor left ₱6 M of exclusive property and donated ₱4 M to a friend:

Legitime of spouse (solo compulsory heir) = ½ of estate → ₱3 M
Estate now holds only ₱2 M.
Surviving spouse may sue to reduce the ₱4 M donation by ₱1 M to satisfy legitime.

9. Revocation Grounds Still Available to the Surviving Spouse

Under Arts. 760-764, any donor may revoke for:

Ingratitude of donee (e.g., donee commits crime or grievous insult against donor or donor’s spouse).
Non-fulfilment of resolutory condition in the deed.
Birth of children of the donor (allowed only if expressly reserved).

The donor’s heirs—including the surviving spouse—may bring the revocation suit within 1 year from donor’s death if the donor did not initiate it during lifetime.

10. Tax Consequences & Compliance

Stage	Taxpayer	Tax Type	Base & Rates (NIRC)
During donor’s lifetime	Donor	Donor’s Tax	Graduated; exempt up to ₱250 K per year; 6 % flat on excess
Donor dies within 1 year after donation	Estate (executor/administrator)	Estate Tax	Net estate excluding already completed, valid inter vivos donations; but void donations are included back
Donation declared void or reduced after donor’s death	Recipient (donee) may be liable for donor’s tax surcharge; Estate Tax amended	BIR issues assessment; donee must return property or pay tax difference

Practical tip: register the deed, pay donor’s tax promptly, and annotate any revocation/reduction orders in the Registry of Deeds to avoid double taxation and clouded titles.

11. Common Litigation Pathways

Petition to Settle and Partition Estate – Surviving spouse initiates (or joins) intestate or testate proceedings; raises collation/reduction issues.
Ordinary Civil Action for Declaration of Nullity – Targets the deed itself when void for lack of consent or because it is a donation between spouses.
Action for Revocation – Based on ingratitude or non-fulfilment of conditions; filed in RTC of property location.
Reconveyance and Cancellation of Title – Recording outcome of the above actions in the Torrens system.
Tax Appeal – Contesting BIR assessments at the Court of Tax Appeals.

12. Frequently Misunderstood Points

Myth	Correct Rule
“I’m the spouse, so the deed of donation automatically lapses when my partner dies.”	Only if the deed is void or revoked. A valid inter vivos donation is irrevocable by mere death.
“It was just my husband’s exclusive property; I can’t contest the gift.”	You can, if the gift impairs your legitime or if revocation grounds exist.
“A deed of donation is cheaper than a will because there’s no estate tax.”	Donor’s tax applies; plus estate tax still covers property not validly transferred.
“Once I sign the deed as consenting spouse, I lose all future rights.”	You may still bring an action to reduce an inofficious donation once succession opens.
“The five-year prescriptive period starts from the date of the deed.”	It starts from opening of succession or from probate of the will, not from execution of the deed.

13. Practical Checklist for Surviving Spouses

Secure Documents
- Marriage certificate, death certificate, deed of donation, titles, tax clearances.
Inventory your own share of community/conjugal property.
Verify Consent – Was your signature on the deed? If forged or absent, nullity action may prosper.
Compute Legitime and compare with estate’s free portion.
File Appropriate Actions within statutory periods.
Coordinate with the BIR for estate tax settlement; disclose pending donation disputes.
Annotate Court Orders on the titles at the Registry of Deeds/Land Registration Authority.
Consider ADR – Mediation can avoid protracted litigation and preserve family relations.

14. Conclusion

The death of a spouse does not automatically erase a deed of donation—but neither does the deed necessarily outrank the surviving spouse’s vested ownership rights, legitime, or statutory causes for revocation. The outcome hinges on:

Property regime at the time of the donation,
Presence (or absence) of spousal consent,
Compliance with donation formalities,
Whether compulsory heirs’ legitimes were impaired, and
Timely exercise of rights of annulment, reduction, or revocation.

A surviving spouse who understands these doctrines is better placed to safeguard both economic interests and legal entitlements while honoring the true intent of the deceased.

This article is for general information only and not a substitute for personalized legal advice. Consult a Philippine lawyer for guidance on specific facts and deadlines.