In a scenario where spouses wish to donate property valued at P420,000 to their son getting married, what is the most efficient donation mode?

Donating the property in its entirety in 2018 is an efficient mode because it allows the spouses to take advantage of the higher annual exclusion limit for donations, while potentially minimizing complications around multiple transactions over several years. In many jurisdictions, donations are subject to annual exclusion limits, which can create a threshold of tax-exempt gifts each year. By donating the full value at once, the spouses can avoid the risks involved with future donations, such as changes in property value or tax laws, and simplify the process for their son.

Additionally, by donating the property's full value immediately, the spouses ensure that their son receives the entire gift at once, allowing for any financial or personal planning he may wish to undertake prior to his marriage, without the uncertainty or delay of divided gifts over multiple years.

The other options involve dividing the donation into smaller portions over multiple years, which can complicate the tax calculations and timing, as well as potentially expose the donors to changing tax implications over time. This piecemeal approach may lead to missed opportunities to fully utilize the annual exclusions available for larger singular gifts and may require more careful tracking of the values donated each year. Thus, the choice to donate the entire amount in one go in 2018 proves to be the