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Extra Judicial Settlement with Waiver of Rights

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Arresto Menor
Hello everyone!
My mother and two siblings executed an extra judiciary settlement with waiver of rights. One property will be transferred to my sister.
Am i correct to assume that only the Conjugal Share (1/2) is subject to Donor's Tax?
The other half which is the hereditary share is exempted ( RR No. 2-2003 renunciation of hereditary share-exempted)

Would like to be sure na tama intindi ko sa RR No. 2-2003....pupunta kasi kami sa BIR on Monday

Sana meron makasagot, please!!! Very Happy

Thanks!Very Happy 

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