29. Can I get it back through law after voluntary donation
 According to the relevant provisions of the Civil Code of our country, the voluntary donation can be recovered by law under certain conditions.
 First of all, if the right to the donated property has not been transferred, the donor can freely exercise the right of revocation to recover the property, except for the gift that has been notarized or has a public welfare nature. The following circumstances can be legally revoked to recover the property: serious infringement of the legitimate rights and interests of the donor or the donor's close relatives; Failing to perform the donor's maintenance obligations; Other statutory circumstances.
 1、 Is the property gift subject to tax?
 Article 2 of the Individual Income Tax Law stipulates that individual income tax shall be paid on the following individual income:
 （1） Income from wages and salaries;
 （2） Income from remuneration for labor services;
 （3） Income from author's remuneration;
 （4） Income from royalties;
 （5） Business income;
 （6） Income from interest, dividends and bonuses;
 （7） Income from lease of property;
 （8） Income from property transfer;
 （9） Accidental income.
 Individual income tax shall be calculated on a consolidated basis according to the tax year for income derived by individual residents from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income"); Individual income tax shall be calculated monthly or sub item by item for non resident individuals who obtain income from items 1 to 4 of the preceding paragraph. Taxpayers who derive income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.
 I hope the above information can help you. If you have other related questions, you can consult a professional lawyer.
 Civil Code of the People's Republic of China
 Article 658 Revocation of Gift Prior to the Transfer of Rights in the gift property, the donor may revoke the gift.
 The provisions of the preceding paragraph shall not apply to a notarized gift contract or a gift contract with the nature of public welfare and moral obligations such as disaster relief, poverty alleviation and disability assistance that cannot be revoked according to law.
 Article 663 Cancellation of Gift The donor may revoke the gift under any of the following circumstances:
 （1） Seriously infringe upon the legitimate rights and interests of the donor or his close relatives;
 （2） Failing to perform his duty of maintenance to the donor;
 （3） Failing to perform the obligations agreed in the gift contract.
 The donor's right of revocation shall be exercised within one year from the date when he knows or should have known the cause of revocation.