DONATION

Art. 749. In order that the donation of the immovable may be valid, it must be
made in a public document, specifying therein the property donated and the
value of the charges which the donee must satisfy.

The acceptance may be made in the same deed of donation or in a separate

public document, but it shall not take effect unless it is done during the lifetime of
the donor.

If the acceptance is made in a separate instrument, the donor shall be notified

thereof in an authentic form, and this step shall be noted in both instruments.
(Emphasis supplied)

Sumipat vs. Banga, G.R. No. 155810, August 13, 2004

Title to immovable property does not pass from the donor to the donee by
virtue of a deed of donation until and unless it has been accepted in a public
instrument and the donor duly notified thereof. The acceptance may be made in
the very same instrument of donation. If the acceptance does not appear in the
same document, it must be made in another. Where the deed of donation fails to
show the acceptance, or where the formal notice of the acceptance, made in a
separate instrument, is either not given to the donor or else not noted in the deed of
donation and in the separate acceptance, the donation is null and void. (Emphasis
supplied)

Donor’s tax under TRAIN Law

The donor’s tax rate was also amended to a single rate of 6% regardless of the
relationship between the donor and the donee. In the old law, the rates of
donor’s tax were 2% to 15% if the donor and donee are related, and 30% if
otherwise. However, the donation of real property is now subject to Documentary
Stamp Tax of P15 for every P1,000.

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Joaquino vs. Reyes, G.R. No. 154645, July 13, 2004

Thus, when a common-law couple have a legal impediment to marriage, only the
property acquired by them -- through their actual joint contribution of money,
property or industry -- shall be owned by them in common and in proportion to
their respective contributions. (Emphasis supplied)

Incapacity

Article 740. Incapacity to succeed by will shall be applicable to donations inter

vivos.

Article 1032. The following are incapable of succeeding by reason of

unworthiness:

(1) Parents who have abandoned their children or induced their daughters to
lead a corrupt or immoral life, or attempted against their virtue;
(2) Any person who has been convicted of an attempt against the life of the
testator, his or her spouse, descendants, or ascendants;
(3) Any person who has accused the testator of a crime for which the law
prescribes imprisonment for six years or more, if the accusation has been
found groundless;
(4) Any heir of full age who, having knowledge of the violent death of the
testator, should fail to report it to an officer of the law within a month, unless
the authorities have already taken action; this prohibition shall not apply to
cases wherein, according to law, there is no obligation to make an
accusation;
(5) Any person convicted of adultery or concubinage with the spouse of
the testator;
(6) Any person who by fraud, violence, intimidation, or undue influence
should cause the testator to make a will or to change one already made;
(7) Any person who by the same means prevents another from making a
will, or from revoking one already made, or who supplants, conceals, or
alters the latter's will;

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(8) Any person who falsifies or forges a supposed will of the decedent.

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