Civil Code

Gifts become effective by the manifestation of intention by one of the parties to give a certain property to the other party at no cost, and the acceptance of the other party of this.

Gifts not in writing may be cancelled by either party; provided, however, that this does not apply to a portion of the gift for which performance has been completed.

The donor is presumed to have promised to deliver or transfer the thing or right that is the subject of the gift, while maintaining its condition on the time when it is specified as the subject of the gift.

With respect to gifts with burden, the donor provides the same warranty as that of a seller, to the extent of that burden.

A gift that is to be delivered periodically ceases to be effective on the death of the donor or the donee.

With respect to gifts with burden, beyond what is provided for in this Section, the provisions regarding bilateral contracts apply mutatis mutandis, to the extent those provisions are not inconsistent with the nature of gifts with burden.

With respect to gifts that become effective on the death of the donor, the provisions regarding bequests apply mutatis mutandis, to the extent they are not inconsistent with the nature of gifts that become effective on the death of the donor.