Short answer. No, not yet. Article 1270 of the Civil Code requires that condonation or remission of a debt be accepted by the debtor. The forgiveness is essentially a gratuitous act — like a donation — and it does not become effective until you, the debtor, accept it. An unaccepted offer to forgive is simply that: an offer.
What the law says
Condonation or remission is essentially gratuitous, and requires the acceptance by the obligor.
Civil Code, Article 1270 — Condonation or Remission. Read the full provision →
Why acceptance is required
Article 1270 classifies condonation as essentially gratuitous — a gift, not a transaction. And like any gift, it is not complete until the recipient accepts it. The law does not allow one person to unilaterally alter another person's legal position, even for that person's benefit, without their agreement. You may have reasons to decline a condonation: tax consequences, concerns about conditions attached, or a simple preference to repay the debt. The acceptance requirement preserves that choice.
Express and implied acceptance
Acceptance does not have to be formal or written. Article 1270 says condonation may be made expressly or impliedly, and the same flexibility applies to acceptance. An express acceptance is clear and direct — a written or verbal statement that you accept the forgiveness. An implied acceptance can be found in conduct: continuing to act as though the debt no longer exists, or conducting oneself consistently with having accepted the gift, may be enough. However, implied acceptance is a factual question, and what counts is whether the circumstances clearly show you assented to the forgiveness.
The link to donation rules
Because condonation is treated as a donation, the Civil Code imposes additional requirements. Article 1270 states that condonation and remission are subject to the rules governing inofficious donations — meaning the forgiveness cannot impair the rights of the creditor's own compulsory heirs if the amount forgiven exceeds what the creditor could freely give away. Furthermore, express condonation must comply with the forms required for donations. For large debts forgiven in writing, this may mean observing formalities beyond a simple letter. Implied condonation, established through conduct or circumstance, is not subject to the same formalities.
What to do if you want to accept
If the creditor has offered to forgive your debt and you wish to accept, put the acceptance in writing. A simple acknowledgement that you accept the remission, signed and dated, creates a record that is useful if any dispute arises later — for example, if the creditor changes their mind, or if the creditor's estate later tries to collect. For substantial debts, a formal deed of condonation or remission, executed with proper formalities and signed by both parties, provides the clearest protection. A lawyer can help you structure the acceptance in a way that is legally complete.
Cases citing this provision
These Supreme Court decisions cite the provision above. We list them so you can read them yourself; the summaries of what each decided are not ours to give.
- Rafael Arsenio S. Dizon, etc. vs. Court of Tax Appeals, et al, G.R. No. 140944, April 30, 2008 — read the decision on LawPhil →