You can legally donate your property to your minor child — but there’s a catch

The law requires a legal guardian to formally accept the donation until the child reaches legal age.

Many parents assume they have to wait until their child turns 18 before transferring a house, lot, or other property into their name.

According to the Bureau of Internal Revenue (BIR), that’s not the case.

In a recent “Tanong ni Juan” advisory, the BIR clarified that parents may legally donate both real and personal property to their minor child. However, because minors do not yet have the legal capacity to enter into contracts or accept donations on their own, the donation must be accepted on the child’s behalf by a legal guardian—typically one of the parents.

The clarification answers a common question among Filipino families who wish to transfer assets early for estate planning, inheritance, or financial security.

Yes, minors can own property

The rule applies whether the donation involves real property, such as land, a house, or a condominium unit, or personal property, including cash, motor vehicles, shares of stock, or investments.

Although a minor may legally become the owner of donated property, the law requires a legal guardian to formally accept the donation until the child reaches the age of majority.

What you can donate

Parents may donate almost any type of legally owned property.

Real property includes land, residential houses, condominiums, and other immovable assets. Personal property includes cash, vehicles, shares of stock, securities, investments, and other movable assets, provided ownership can be properly documented.

Don’t forget the donor’s tax

The BIR reminded taxpayers that a donation remains a taxable transaction.

Under the National Internal Revenue Code, donations are generally subject to Donor’s Tax, even if the recipient is a son or daughter. Parents making the donation must file BIR Form No. 1800 and pay the corresponding donor’s tax within 30 days from the date the donation is made.

Checklist of required documents

For donations involving real property, taxpayers must prepare the donor’s and donee’s Taxpayer Identification Numbers (TINs), a notarized Deed of Donation, certified true copies of the property’s title and tax declaration, and other supporting documents required by the BIR.

For personal property such as cash, vehicles, or shares of stock, proof of ownership and valuation must likewise be submitted together with the notarized Deed of Donation and the parties’ TINs.

If someone else is processing the transaction, additional documents such as a notarized Special Power of Attorney or a Secretary’s Certificate may also be required.

30 days to file

The Donor’s Tax Return must be filed electronically through the BIR’s available online platforms or authorized taxpayer service providers.

Payment may be made through authorized electronic payment channels or accredited collecting agents. The return should be filed with the Revenue District Office (RDO) that has jurisdiction over the donor’s residence, in accordance with Revenue Memorandum Circular No. 56-2024.

Why parents choose to donate early

Some families transfer property to their children during their lifetime as part of estate planning, succession planning, or to secure ownership while the parents are still alive.

The BIR’s advisory serves as a reminder that while minors can legally own property in the Philippines, transferring ownership requires compliance with tax laws and documentary requirements to ensure the donation is legally recognized and properly recorded.

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