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What is a gratuitous donation?

Photo from Unsplash | Maude Frédérique Lavoie

 

The following post does not create a lawyer-client relationship between Alburo Alburo and Associates Law Offices (or any of its lawyers) and the reader. It is still best for you to engage the services of a lawyer or you may directly contact and consult Alburo Alburo and Associates Law Offices to address your specific legal concerns, if there is any.

Also, the matters contained in the following were written in accordance with the law, rules, and jurisprudence prevailing at the time of writing and posting, and do not include any future developments on the subject matter under discussion.

 


AT A GLANCE

  • A donation is an act of liberality whereby a person disposes gratuitously of a thing or right in favor of another, who accepts it.
  • Pure donation is that one which is not subject to any condition.
  • The donation is perfected, not from the time of acceptance, but from the time of knowledge by the donor that the donee has accepted.

 

Donation is an act of liberality whereby a person disposes gratuitously of a thing or right in favor of another, who accepts it. (Article 725, New Civil Code) Donations are generally gratuitous. Pure donation is that one which is not subject to any condition.

 

Jurisprudence says:

A donation is an act of liberality whereby a person disposes gratuitously of a thing or right in favor of another, who accepts it. On the part of the donor, it is an exercise of one’s generosity. (Spouses Romulo vs. Court of Appeals, G.R. No. 10594, February 9, 1996)

 

In requisites of a valid donation include the capacity of the donor to make the donation; the donative intent of the donor; the delivery of the thing donated, in certain cases; and the done must accept or consent to the donation during the lifetime of the donor and of the donee in case of donation inter vivos; whereas in the case of donation mortis causa, acceptance is made after the donor’s death because they partake of a will.

 

What is the extent to which the donor may donate property?

The law says:

Article 750. The donation may comprehend all the present property of the donor, or part thereof, provided he reserves, in full ownership or in usufruct, sufficient means for the support of himself, and of all relatives who, at the time of the acceptance of the donation, are by law entitled to be supported by the donor. Without such reservation, the donation shall be reduced in petition of any person affected. (Article 750, New Civil Code)

 

How is a donation perfected?

The law says:

Article 734. The donation is perfected from the moment the donor knows of the acceptance by the donee. (Article 734, New Civil Code)

 

Thus, the donation is perfected, not from the time of acceptance, but from the time of knowledge by the donor that the donee has accepted. If there is no acceptance, the donation will be null and void.

 

Related article: What are “gifts on occasion of family rejoicing”?


Alburo Alburo and Associates Law Offices specializes in business law and labor law consulting. For inquiries regarding taxation and taxpayer’s remedies, you may reach us at info@alburolaw.com, or dial us at (02)7745-4391/0917-5772207.

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