Text of the provision
Art. 1073. The donee's share of the estate shall be reduced by an amount equal to that already received by him; and his co-heirs shall receive an equivalent, as much as possible, in property of the same nature, class and quality.
(1047)
Civil Code of the Philippines, Republic Act No. 386, approved June 18, 1949, effective August 30, 1950. Reproduced in full; verified verbatim against the LawPhil and ChanRobles official-text renderings.
What this article means
The donee's share of the estate is reduced by an amount equal to what he already received; and his co-heirs receive an equivalent, as much as possible, in property of the same nature, class and quality.
This mechanism is how collation is actually carried out once a donation is brought into account: rather than physically returning the gift, the donee's share of the estate is simply reduced by its value, while the other heirs are compensated with property of similar nature, class and quality from what remains. The preference for like-for-like compensation over a cash equivalent aims to preserve each heir's proportional interest in the same kinds of assets the decedent left, rather than leaving one heir entirely in land and another entirely in cash.
Questions about this provision
- I already received a gift from the decedent — how does that affect what I receive from the estate when it is divided?
- I received a gift during my parent's lifetime — how does that reduce my inheritance share?
- My sister was given a condo by our mother years before she died — does that get deducted from my sister's share of the estate now?
Related provisions
- Article 1072 — Donations by Both Parents.
- Article 1074 — When Equalising in Kind Is Impracticable.
Cases interpreting this article
- Authorities on this article will be added here as each is verified against primary sources.