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legatees, unless the testator has in his will stated that any one of the legatees shall be
exempted from reduction or which shall be the order of reduction.
113. Reduction of gifts inter vivos.— Where gifts inter vivos are to be reduced, the last
shall be reduced first in its totality or in part, and when the last gift is not sufficient to make
up the legitime, the next immediate shall be reduced and so on.
114. Pro rata reduction.— Where several gifts are made in the same gift deed or on the
same day, the gifts shall be reduced pro rata.
115. Reduction in respect of movables.— When the gift consists of movables, their value
at the time the gift was made shall be taken into account for the purpose of reduction and
the provisions of sub-sections (3) and (4) of section 99 shall be applicable.
116. Reduction of gifts of immovables.— (1) When the gift consists of immovables, they
shall be reduced in specie, and the provisions of sub-sections (3) and (4) of section 99 shall
be applicable.
(2) For the purpose of reduction, their value shall be computed as on the date the
reduction is made, and neither the increase in the value resulting from the improvements
made by the donee nor the decrease of such value arising from deteriorations imputable to
the same donee shall be included therein.
117. When immovable cannot be divided.— Where any immovable is not susceptible to
division without detriment:
(a) when the amount of reduction exceeds half of the value, the donee shall have the
remainder in cash; and
(b) when the reduction does not exceed the said half, the donee shall return the
amount of the reduction.
118. When the donee may retain the gifted property. — Where the donee is also a coheir,
he may retain the gifted property, if the value of such immovable does not exceed the
value of the legitime of the co-heir added to the value of the reduced gift.
Otherwise, the donee shall return the gifted property to the inheritance, and he shall be
paid off for the legitime and the reduced gift in accordance with the general rules of
partition.
119. When immovable properties are not in possession of the donee.— Where the
immovable properties are not in possession of the donee at the time of the reduction or
revocation, he shall be liable for its value at the time of the opening of the inheritance. If
the donee has alienated the gifted assets, he shall have to compensate in cash and if the
donee has mortgaged the gifted assets, the heir to whom such assets have been allotted