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(2) The value of the gifted assets shall be the value they had on the date of the opening
of the inheritance, and this date shall be considered for computation of the disposable
portion.
Where the thing gifted has perished for no fault of the donee, the gifted thing shall not be
included in the inheritance for the purpose of computation of the legitime, unless otherwise
provided.
RULES RELATING TO COLLATION
90. Collation. —When the gift made in favour of the forced heir impairs the mandatory
share of the other forced heirs, the donee shall be bound to restore the excess to the mass
of inheritance for the purposes of reconstituting the mandatory share and equalization of
partition. Such return is called collation.
91. Exemption from collation. — (1) Forced heirs may be exempted from collation if the
donor so states expressly or if the donee renounces the inheritance. Nevertheless, the other
heirs have the right to obtain reduction of the gift, if the gift is inofficious.
(2) Where the forced heir is exempted from collation, it shall be deemed that the donor
intended that the gift be reckoned in the disposable portion.
92. When is a gift deemed an advancement of the legitime.— Where the donor makes
a gift in favour of his forced heirs without stating that it shall be reckoned in the disposable
share, such gift shall be deemed to be an advancement of the future legitime or part
thereof.
93. Collation by grandchildren.— When the grandchildren succeed to the grandparents
as representatives of their parents, they are bound to collate whatever their parents would
have to collate, notwithstanding that the grandchildren have not inherited from the parents.
94. When parents are not bound to collate. —Parents are not bound to collate to the
inheritance of their ascendants what was gifted by the latter to their children nor are the
children bound to collate what was gifted to them during the lifetime of their parents, in
case they succeed to them by virtue of the right of representation.
95. Ascendants duty to collate.— The ascendants who claim the inheritance of the
descendant donor are not bound to collate.
96. Spouses of children not bound to collate.— The gifts made by the parents to the
spouse of their son or daughter are not subject to collation, but when they are made jointly
to both the spouses, the son or the daughter, as the case may be, shall be liable to collate
to the inheritance his or her respective half of the value of the gifted assets.