Quick answer

Philippine law protects certain heirs even when a person leaves a will. These compulsory heirs generally include legitimate children and descendants, legitimate parents or ascendants when there are no legitimate descendants, the surviving legal spouse, and illegitimate children. Their reserved share is called the legitime and ordinarily cannot be taken away except through a valid disinheritance for a cause expressly stated by law.

If there is no valid will—or the will does not dispose of the entire estate—the rules on intestate succession determine who inherits and in what proportions. Children and descendants are generally first in line, followed in appropriate cases by parents and ascendants, the surviving spouse, siblings and their children, other collateral relatives within the fifth degree, and ultimately the State.

An heir’s exact entitlement cannot be determined from family relationship alone. It depends on the validity of the marriage and will, proof of filiation or adoption, who survived the deceased, the property regime of the spouses, prior donations, debts, taxes, and whether another heir inherits by representation.

When inheritance rights begin

Before the owner dies, a prospective heir generally has only an expectation—not an existing ownership right. An agreement renouncing or compromising a future legitime is void.

Successional rights pass at the precise moment of death under Article 777 of the Civil Code. The Supreme Court has explained that legal heirs acquire their interests at death, not merely when a court later declares them heirs or when the estate is partitioned. Until partition, the heirs are ordinarily co-owners of the estate, subject to its debts, taxes, administration, and lawful dispositions. See Treyes v. Antonio, G.R. No. 232579, September 8, 2020.

This does not mean that an heir may immediately take a particular house, vehicle, bank account, or parcel of land. Before partition, an heir generally owns an undivided interest in the estate—not exclusive ownership of whichever asset the heir chooses.

First determine what actually belongs to the estate

Inheritance is not automatically everything titled in the deceased person’s name, nor is every family asset automatically part of the estate.

The estate must first be identified by:

Listing the deceased’s property, rights, and obligations that were not extinguished by death.
Determining whether assets were exclusive property, community property, or conjugal partnership property.
Liquidating the spouses’ property regime when the deceased was married.
Separating the surviving spouse’s own share from the deceased spouse’s share.
Accounting for enforceable debts, estate expenses, applicable deductions, taxes, and prior donations that must be collated.
Identifying property already validly transferred during the deceased’s lifetime.

Only the deceased’s net share is distributed by succession. The surviving spouse’s share in community or conjugal property is different from—and may be received in addition to—the spouse’s inheritance.

A title in one spouse’s name is not conclusive by itself. The date and source of acquisition, marriage settlements, applicable property regime, and supporting documents may change the result.

Who are compulsory heirs?

Article 887 of the Civil Code identifies the principal compulsory heirs:

Legitimate children and descendants, with respect to their legitimate parents and ascendants.
In the absence of legitimate children and descendants, legitimate parents and ascendants.
The surviving legal spouse.
Illegitimate children.

A validly adopted child is generally treated as a legitimate child of the adopter. Under the Domestic Administrative Adoption and Alternative Child Care Act, adoption creates legitimate filiation and extends it to specified members of the adopter’s family. The adoption order, its finality, the amended civil-registry record, and the particular family relationships involved should be examined.

Not every relative is a compulsory heir. Brothers, sisters, nephews, nieces, cousins, and unmarried partners do not ordinarily have a legitime. They may nevertheless inherit under a will or under intestate succession when the relatives preferred by law are absent.

What is a legitime?

A legitime is the portion of the estate reserved by law for a compulsory heir. The deceased may generally dispose by will only of the free portion remaining after all legitimes are satisfied.

The exact fractions depend on the combination of surviving heirs. Important general rules include:

The collective legitime of legitimate children and descendants is generally one-half of the hereditary estate, subject to the concurrent rights of the surviving spouse and illegitimate children.
In appropriate cases, an illegitimate child’s legitime is generally one-half of the legitime of a legitimate child.
A surviving spouse’s legitime varies depending on whether the spouse concurs with legitimate children, illegitimate children, or legitimate parents.
Legitimate parents or ascendants generally receive a legitime only when there are no legitimate children or descendants.

These fractions must be applied to the properly computed hereditary estate, not simply to the gross market value of one asset. Under Articles 908 to 910, debts and charges are deducted and certain lifetime donations are considered when determining whether compulsory heirs received their legitimes.

If a will gives a compulsory heir less than the required legitime, the heir may demand completion. Excessive testamentary dispositions or donations may be reduced to the extent necessary to restore the legitime. The reduction is not always automatic; an affected heir may need to assert it in the proper proceeding.

Can a parent leave everything to only one child?

Usually not if other compulsory heirs survive.

A parent may favor one child only within the disposable portion and subject to the legitimes of all compulsory heirs. A will stating that one child receives “everything” does not, by that wording alone, extinguish the other compulsory heirs’ legitimes.

The result may differ if:

The other heirs validly repudiated the inheritance after the parent’s death.
A compulsory heir was validly disinherited.
A person claiming to be an heir cannot legally prove the required relationship.
Property was validly transferred during the parent’s lifetime, although sham or excessive transfers may still be challenged on appropriate grounds.
The supposed asset was not owned by the deceased.
The claimant is incapacitated or disqualified from succeeding under law.

Disinheritance requires more than family conflict

A compulsory heir can be disinherited only:

Through a valid will.
For a cause expressly allowed by the Civil Code.
With the legal cause stated in the will.
With the cause proved by the other heirs if the disinherited heir denies it.

The statutory causes differ for children and descendants, parents and ascendants, and spouses. Examples in Article 919 for children and descendants include specified attempts against life, certain criminal accusations, unjustified refusal to support the parent, maltreatment by word or deed, and other expressly listed grounds.

Mere estrangement, disappointment, disobedience, unequal financial success, or the statement “I no longer consider you my child” is not automatically sufficient. If the stated cause is not legally recognized, is untrue, or was later reconciled in a legally relevant manner, the disinheritance may fail.

An invalid disinheritance generally affects the institution of heirs only insofar as it prejudices the disinherited heir’s legitime.

Omission from a will: preterition is a special rule

Preterition is the complete and unintentional omission from a will of a compulsory heir in the direct line who was neither expressly disinherited nor given anything by will, legacy, devise, or qualifying advance.

Preterition can annul the institution of heirs, while valid legacies and devises may remain effective if they are not excessive. It is distinct from merely receiving less than one’s legitime. The Supreme Court emphasizes that the omission must be total. See Heirs of Sabanpan v. Comorposa, G.R. No. 254695, December 6, 2023.

Because the consequences depend on the will’s precise language and any lifetime advances, the document should be reviewed in full before alleging preterition.

Who inherits when there is no will?

Intestate succession applies when, among other situations:

The deceased left no will.
The will is void or was not admitted to probate.
The will does not dispose of the whole estate.
An instituted heir cannot or will not inherit and there is no effective substitute, accretion, or representation.
The institution of heirs is annulled in a manner that opens total or partial intestacy.

The following are common patterns, not a substitute for a complete computation:

Survivors	General intestate result
Legitimate children only	They generally inherit in equal shares, subject to representation.
Legitimate children and surviving spouse	The spouse generally receives a share equal to that of one legitimate child.
Legitimate and illegitimate children	Each illegitimate child generally receives one-half of a legitimate child’s share.
Legitimate children, illegitimate children, and spouse	For proportional calculation, each legitimate child and the spouse generally receives twice the share of each illegitimate child.
Surviving spouse and illegitimate children, with no legitimate descendants or parents	The spouse generally receives one-half and the illegitimate children collectively receive one-half.
Surviving spouse and legitimate parents, with no descendants	The spouse generally receives one-half and the parents or ascendants collectively receive one-half.
Surviving spouse and siblings or children of siblings, with no descendants, ascendants, or illegitimate children	The spouse generally receives one-half; the siblings or their qualifying descendants receive the other half.
Surviving spouse alone, with no other intestate heirs preferred by law	The spouse generally receives the whole estate.
No descendants, parents, spouse, or illegitimate children	Siblings and their children may inherit; if none qualify, other collateral relatives within the fifth degree may be called.
No qualified intestate heir	The estate passes to the State under the rules on escheat.

Different combinations—especially involving legitimate parents, illegitimate children, half-siblings, nephews and nieces, multiple family branches, or a spouse whose marriage or legal separation is disputed—require a separate statutory calculation.

Representation: when descendants take a deceased heir’s place

Representation allows a qualified descendant to enter the place of an heir who predeceased the decedent, is incapacitated to inherit, or was validly disinherited in circumstances recognized by law. The representatives divide the share that would have belonged to the person represented.

For example, if a deceased parent would have inherited one-third and left two qualified children, those children ordinarily divide that one-third rather than each receiving a share equal to the deceased parent’s surviving siblings.

Representation is generally allowed in the direct descending line. In the collateral line, it operates only in favor of children of brothers or sisters, subject to the Civil Code’s requirements.

In Aquino v. Aquino, G.R. No. 208912, December 7, 2021, the Supreme Court construed Article 992 so that marital and nonmarital grandchildren may inherit from direct ascendants, such as grandparents, by representation, regardless of the circumstances of their birth. Article 992 continues to present restrictions involving collateral relatives across lines of illegitimacy, so its application outside the direct line requires careful analysis.

Rights of illegitimate children

An illegitimate child may inherit from the child’s own parent, provided filiation is legally established. In general:

In intestacy, an illegitimate child’s share is commonly one-half of a legitimate child’s share.
In testamentary succession, the illegitimate child is a compulsory heir entitled to the legitime fixed by law.
An illegitimate child may represent a deceased parent in the estate of a direct ascendant under the Supreme Court’s ruling in Aquino.
Restrictions may still apply to intestate succession involving collateral relatives under Article 992.

A surname, family reputation, social-media post, or verbal acknowledgment may not by itself provide legally sufficient proof of filiation. Relevant evidence can include the civil-registry birth record, a record of birth or final judgment, an admission of filiation in a public document or private handwritten instrument signed by the parent, and evidence of open and continuous possession of the status of a child, as permitted by the Family Code.

Claims should be assessed promptly. The available evidence and deadline for an action to establish filiation may depend on the legal ground invoked, the claimant’s age, and whether the alleged parent is still alive.

Rights of the surviving spouse

Only a legally recognized spouse ordinarily inherits as a surviving spouse. A live-in partner, fiancé, or long-term companion does not acquire a spouse’s legitime merely because the relationship lasted many years or produced children.

A surviving spouse may have two distinct interests:

The spouse’s own share after liquidation of the absolute community or conjugal partnership.
The spouse’s inheritance from the deceased’s net estate.

A void marriage, bigamous marriage, final annulment or declaration of nullity, legal separation, or questions of good faith can materially affect the analysis. Under Article 1002, a spouse who gave cause for legal separation may be disqualified from intestate succession if the statutory conditions are met. A separation in fact, by itself, is not necessarily the same as a judicial decree of legal separation.

Do debts pass to the heirs?

The estate’s enforceable debts must be settled before final distribution. Heirs do not ordinarily become personally liable beyond the value of the property they receive from the deceased, but an heir who prematurely distributes, conceals, or disposes of estate assets can create additional legal problems.

Do not divide the estate based only on its assets. Preserve records of:

Mortgages and loan balances.
Unpaid taxes and assessments.
Medical and funeral expenses.
Receivables owed to the deceased.
Business liabilities and guarantees.
Claims already paid by an heir using personal funds.
Income, rent, dividends, and expenses arising after death.

Questionable claims should be verified rather than paid informally from estate funds.

A will must undergo probate

A will cannot simply be implemented privately. Under Rule 75 of the Rules of Court on Special Proceedings, no will passes real or personal property unless it is proved and allowed in the proper court.

Probate primarily determines whether the will was executed with the formalities required by law and whether the testator possessed the necessary testamentary capacity and freedom. Questions concerning legitimes, ownership, interpretation, partition, and the validity of particular dispositions may also require court determination at the appropriate stage.

A person who has custody of a will should not hide, alter, or destroy it. The custodian and named executor have duties under Rule 75 to deliver the will and take the required procedural action within the periods stated in that Rule after learning of the death.

Extrajudicial settlement is allowed only in limited cases

Under Rule 74, heirs may generally use an extrajudicial settlement when:

The deceased left no will.
The estate has no outstanding debts, subject to the Rule’s presumption concerning creditors.
All heirs are adults with legal capacity, or minors are represented by duly authorized judicial or legal representatives.
All heirs agree to the settlement.

The settlement must be in a public instrument. If there is only one heir, that heir may execute an affidavit of self-adjudication. Rule 74 requires filing with the Register of Deeds where applicable, a bond covering the value of personal property, and publication of the settlement once a week for three consecutive weeks in a newspaper of general circulation.

Publication does not cure the exclusion of an heir. Rule 74 expressly states that an extrajudicial settlement is not binding on a person who did not participate or had no notice. A settlement that falsely declares someone the sole heir can be challenged.

Judicial settlement is usually necessary when there is a will, a dispute over heirship or ownership, unpaid debts requiring administration, an absent or unrepresented heir, incapacity not properly addressed, suspected concealment, or disagreement over partition.

Estate tax and transfer requirements

Estate tax is separate from the heirs’ civil-law shares.

For deaths covered by the current TRAIN-law regime, the estate tax is generally 6% of the net estate. The law provides, among other items, a ₱5 million standard deduction for citizens and resident aliens and a family-home deduction of up to ₱10 million, subject to statutory requirements. The surviving spouse’s net share in community or conjugal property is also deducted when properly applicable. See Republic Act No. 10963 and BIR Revenue Regulations No. 12-2018.

The estate tax return is generally due within one year from death, with payment ordinarily due when the return is filed. On a timely and meritorious request, the BIR may allow extensions or approved payment arrangements under the Tax Code and Revenue Regulations. The available deductions, rates, forms, and filing rules depend on the date of death.

The estate tax amnesty under Republic Act No. 11956 ended on June 14, 2025. An estate that failed to avail itself by that date should obtain a current BIR computation rather than assume the amnesty remains available.

For current requirements, consult the BIR estate-tax information and services and the RDO with jurisdiction. Obtain the required electronic Certificate Authorizing Registration before attempting to transfer registrable estate property. Local transfer tax, registration fees, documentary requirements, and deadlines may also apply independently.

Practical steps for heirs

1. Secure the core civil-registry records

Obtain certified copies, as applicable, of:

Death certificate.
Birth certificates of the deceased and claimed heirs.
Marriage certificate and records of prior marriages.
Adoption order and certificate of finality.
Annulment, nullity, or legal-separation decisions.
Death certificates of predeceased children, parents, or spouses.

Check names, dates, annotations, and parentage carefully. A discrepancy can delay tax clearance, title transfer, or proof of heirship.

2. Locate and preserve the original will

Search the deceased’s secure files, lawyer’s records, bank safekeeping arrangements, and other lawful repositories. Do not remove signatures, staples, pages, envelopes, or handwritten markings. Record who found the document, where it was found, and when.

3. Make a complete asset-and-debt inventory

Include:

Land titles, tax declarations, deeds, and condominium records.
Bank, investment, insurance, pension, and cooperative accounts.
Vehicles, businesses, shares of stock, receivables, and digital assets.
Mortgages, loans, unpaid taxes, and pending lawsuits.
Property held jointly or claimed by another person.
Major donations made to potential heirs during the deceased’s lifetime.

Distinguish estate assets from insurance or retirement benefits payable directly to a designated beneficiary; the governing contract and applicable law may produce a different result.

4. Identify every possible heir

Prepare a family tree showing marriages, all children, adoptions, predeceased relatives, and descendants who may inherit by representation. Do not omit a child because the child lived abroad, used another surname, was born outside marriage, was estranged, or received property earlier.

5. Prevent unauthorized transactions

Notify relevant banks, corporations, tenants, property managers, and registries through appropriate lawful channels. Preserve rental income and business proceeds. Do not forge signatures, use the deceased’s ATM card, backdate deeds, or sell a specific estate asset as though it belonged exclusively to one heir.

6. Choose the proper settlement procedure

Use extrajudicial settlement only if every Rule 74 condition is genuinely satisfied. Otherwise, consider probate, administration, or judicial partition in the proper Regional Trial Court. Venue generally depends on the deceased’s residence at death; special rules apply to a nonresident.

7. Complete tax and registration requirements

Register the estate with the proper BIR office, prepare the estate tax return and supporting valuation documents, pay or seek an authorized arrangement, secure the eCAR, pay applicable local transfer taxes and fees, and register the deed or court order with the appropriate agencies.

Requirements can differ for land, shares of stock, vehicles, bank deposits, and business interests. Confirm the current checklist directly with the responsible agency.

8. Partition only after the numbers are verified

Prepare a written computation showing:

Gross estate.
Surviving spouse’s own share.
Debts and allowable deductions.
Net hereditary estate.
Each compulsory heir’s legitime.
Disposable portion.
Prior donations subject to collation or reduction.
Final allocation of each asset and any equalization payments.

Every heir should receive the computation and supporting documents before signing.

Evidence worth preserving

Keep originals or authenticated copies of:

The will, codicils, envelopes, and related correspondence.
Titles, deeds, tax declarations, surveys, and acquisition records.
Bank statements and account balances as of the date of death.
Corporate records, stock certificates, and financial statements.
Loan documents, receipts, and proof of estate expenses.
Marriage settlements and property-regime documents.
Birth, marriage, death, and adoption records.
Proof of filiation or acknowledgment.
Prior deeds of donation and evidence of their value.
Messages or documents concerning disputed transfers.
Photographs, inventories, rental records, and evidence of who possesses estate property.
Signed settlements, waivers, powers of attorney, publication affidavits, tax filings, eCARs, and registry receipts.

Use a shared inventory and keep unaltered digital backups. Record the source and date of every document.

Common mistakes

Assuming that the eldest child controls or owns the estate.
Treating property titled to the deceased as automatically 100% estate property.
Dividing community or conjugal assets before separating the surviving spouse’s share.
Believing a will can eliminate a compulsory heir without valid disinheritance.
Omitting illegitimate, adopted, absent, estranged, or predeceased children’s descendants.
Using an affidavit of self-adjudication when more than one heir exists.
Publishing an extrajudicial settlement and assuming publication cures an omitted heir.
Selling the whole property based on the signature of only one co-heir.
Signing a waiver without an inventory, valuation, and computation.
Distributing assets before checking debts and taxes.
Assuming the expired estate tax amnesty is still available.
Using the deceased’s bank credentials after death.
Relying on verbal family arrangements that conflict with a will, title, or compulsory-heir rules.
Delaying until records disappear, property is sold, or filiation becomes harder to prove.

When legal help is urgent

Consult a Philippine succession lawyer promptly if:

Someone is hiding, destroying, or refusing to produce a will.
Estate property is being sold, mortgaged, withdrawn, or transferred without all necessary authority.
An heir was omitted from a will or extrajudicial settlement.
A signature, deed, waiver, birth record, marriage, or adoption is disputed.
There are children from different relationships or a contested spouse.
A filiation claim must be established.
The deceased had substantial debts, businesses, foreign assets, or property registered to other people.
An heir is a minor, incapacitated, missing, or living abroad without proper representation.
There are allegations of forgery, simulation, undue influence, incapacity, concealment, or fraudulent donation.
A court, BIR, Register of Deeds, bank, or other agency has issued a deadline or adverse notice.
The one-year estate tax filing period is approaching or has already passed.

Immediate advice may be needed to preserve evidence, seek an injunction, annotate a claim, oppose probate, request administration, or prevent an unauthorized transfer.

Frequently asked questions

Can an heir demand a share while the parent is alive?

Ordinarily, no. There is no inheritance until death, and a future legitime cannot validly be renounced or compromised. The owner may generally use or validly transfer the owner’s property during life, subject to laws governing donations, simulated transactions, fraud, marital property, and other limitations.

Does the eldest child receive a larger share?

No, not merely for being the eldest. Children in the same legal class generally inherit equally, subject to filiation, representation, a valid will, and other applicable rules.

Can daughters inherit land?

Yes. Philippine succession law does not reduce a child’s inheritance because of sex or gender.

Does marriage remove a child’s inheritance right?

No. A child does not lose compulsory or intestate inheritance rights merely by marrying.

Can an illegitimate child inherit from the father?

Yes, if filiation is legally established. The child’s share depends on the other surviving heirs and whether succession is testate or intestate.

Can a grandchild inherit while the grandchild’s parent is alive?

Generally, the nearer descendant excludes the more remote descendant. A grandchild commonly inherits by representation when the parent who would have inherited predeceased the decedent, is incapacitated, or was validly disinherited under circumstances permitting representation. A will may also give the grandchild property from the disposable portion.

Does a live-in partner inherit automatically?

Not as a surviving spouse. A live-in partner may receive property under a valid will within the disposable portion, through proven co-ownership, or under another applicable legal basis, but does not obtain a spouse’s legitime merely from cohabitation.

Can one heir sell inherited land without the others?

Before partition, an heir may generally dispose only of the heir’s undivided hereditary interest, not the entire property or a definite physical portion as though solely owned. A buyer may acquire only whatever interest the selling heir lawfully had, subject to co-ownership and succession rules.

Can an heir refuse an inheritance?

Yes. Acceptance or repudiation must occur only after death and must comply with the Civil Code’s formalities. Repudiation should not be signed casually: it may affect descendants, creditors, taxes, and the shares of other heirs and may be irrevocable once validly made.

Is a notarized extrajudicial settlement enough to transfer land?

Not by itself. Rule 74 conditions, publication, any required bond, estate-tax clearance and eCAR, local taxes, registration requirements, and the participation or lawful representation of all heirs must be addressed. The Register of Deeds may require additional documents.

Is there a simple deadline for every inheritance claim?

No. Different periods may govern probate remedies, creditor claims, filiation, annulment of contracts, reconveyance, fraud, partition, tax filings, and challenges to an extrajudicial settlement. The applicable period can depend on possession, notice, registration, acknowledgment of co-ownership, and the specific cause of action. Do not assume that inheritance rights can always be asserted indefinitely.

Official legal sources

This article provides general legal information, not legal advice or a definitive computation of any person’s inheritance. Succession outcomes depend on the complete family history, documents, dates, property regime, and estate records. Consult a Philippine lawyer and the appropriate government offices for a specific estate. Laws, procedures, and official guidance were checked as of August 31, 2026.