What must occur before a donated real property can be registered in the name of the donee?

What must occur before a donated real property can be registered in the name of the donee?

• A. The donor's tax and the documentary stamp tax on the donation must be paid.
• B. The donee must accept the property.
• C. The donor must physically deliver the property.
• D. The donee must provide proof of identification.

Answer: (A)

For a donated real property to be registered in the name of the donee, it is essential that certain tax obligations are met. The payment of the donor's tax, which is imposed on the transfer of property from the donor to the donee, and the documentary stamp tax, which is levied on the document evidencing the donation, must be fulfilled prior to registration. These taxes are critical components of the legal process for transferring ownership and are necessary to ensure compliance with tax laws. Until these taxes are settled, the registration process cannot move forward, as it would violate the regulatory requirements set forth by tax authorities. This ensures that all financial obligations associated with the transfer are cleared, thereby legitimating the transaction and protecting both parties' interests in the eyes of the law. Other aspects, such as the acceptance of the property by the donee and proof of identification, while important for the donation process, do not independently facilitate the legal registration of the property. The physical delivery by the donor is also a component of the donation but is not a prerequisite for registration in the donee's name. Thus, fulfilling the tax obligations stands as the primary requirement for the legal transfer of property rights.

For a donated real property to be registered in the name of the donee, it is essential that certain tax obligations are met. The payment of the donor's tax, which is imposed on the transfer of property from the donor to the donee, and the documentary stamp tax, which is levied on the document evidencing the donation, must be fulfilled prior to registration. These taxes are critical components of the legal process for transferring ownership and are necessary to ensure compliance with tax laws.

Until these taxes are settled, the registration process cannot move forward, as it would violate the regulatory requirements set forth by tax authorities. This ensures that all financial obligations associated with the transfer are cleared, thereby legitimating the transaction and protecting both parties' interests in the eyes of the law.

Other aspects, such as the acceptance of the property by the donee and proof of identification, while important for the donation process, do not independently facilitate the legal registration of the property. The physical delivery by the donor is also a component of the donation but is not a prerequisite for registration in the donee's name. Thus, fulfilling the tax obligations stands as the primary requirement for the legal transfer of property rights.