Quick answer

An heir’s right depends on four questions: Who died? What property actually belonged to that person? Was there a valid will? Who survived the decedent?

Under Philippine law:

A valid will generally controls, but it cannot unlawfully reduce the legitime reserved for compulsory heirs.
If there is no valid will—or the will does not dispose of the entire estate—the Civil Code’s rules on intestate succession apply.
Legitimate children, qualifying descendants, legitimate parents or ascendants in default of legitimate descendants, the surviving legal spouse, and nonmarital children whose filiation is proved may have protected inheritance rights.
A live-in partner is not automatically an heir merely because the couple lived together for many years or had children.
Heirs receive only the net hereditary estate after separating property belonging to a surviving spouse or another co-owner and accounting for enforceable debts, taxes, and settlement expenses.
No heir may validly take the entire estate through an affidavit of self-adjudication when other heirs exist.

The exact shares can change because of adoption, representation, a prior death, repudiation, disinheritance, legal separation, the validity of a marriage, property relations between spouses, or the wording and validity of a will. The principal rules appear in the Civil Code of the Philippines. (lawphil.net)

What property forms part of the inheritance?

Succession opens at the moment of death. The inheritance generally includes the decedent’s transmissible property, rights, and obligations that were not extinguished by death.

This does not mean that every asset bearing the decedent’s name belongs entirely to the estate. Before computing anyone’s share:

Identify the decedent’s exclusive property.
Determine whether property was absolute-community, conjugal-partnership, co-owned, or held for somebody else.
Liquidate the marital property regime when applicable.
Separate the surviving spouse’s own share.
Inventory estate assets and enforceable liabilities.
Determine the net hereditary estate from which inheritance shares are computed.

For example, if a house is community or conjugal property, the surviving spouse’s share arising from the marital property regime is separated first. The deceased spouse’s resulting share—not necessarily the whole house—enters the estate. The surviving spouse may then inherit again from that estate as an heir.

The Family Code ordinarily requires community or conjugal property to be liquidated in the estate-settlement proceeding. If no judicial proceeding is filed, the surviving spouse must generally liquidate it judicially or extrajudicially within six months from death. A disposition or encumbrance of former community or conjugal property made without the required liquidation may be void. See Articles 103 and 130 of the Family Code. (lawphil.net)

Who are compulsory heirs?

A compulsory heir is entitled to a legitime—the portion of the estate that a testator generally cannot give away to someone else.

Depending on who survives, compulsory heirs may include:

Legitimate children and descendants;
In their default, legitimate parents and ascendants;
The surviving legal spouse; and
Nonmarital children whose filiation has been duly established.

“Compulsory heir” does not mean that every listed relative always inherits. The presence of a nearer or preferred class can exclude another. Legitimate parents, for example, are compulsory heirs only in default of legitimate children or descendants. Grandchildren ordinarily do not inherit in their own right while their parent—the decedent’s child—is alive and qualified, although representation may apply in legally defined circumstances.

Brothers, sisters, nephews, nieces, cousins, and more distant relatives are not compulsory heirs merely because they are blood relatives. They may inherit by intestacy when higher-priority heirs are absent.

What is a legitime?

The legitime is calculated from the net hereditary estate, with legally required adjustments such as the collation or reduction of certain lifetime donations when applicable.

Common testamentary rules include:

The collective legitime of legitimate children or descendants is generally one-half of the hereditary estate.
If only one legitimate child or descendant concurs with a surviving spouse, the spouse’s legitime is generally one-fourth.
If two or more legitimate children or descendants concur with a surviving spouse, the spouse generally receives a legitime equal to the legitime of one legitimate child.
In the absence of legitimate descendants, the collective legitime of legitimate parents or ascendants is generally one-half.
A surviving spouse concurring only with legitimate ascendants generally has a legitime of one-fourth.
If the surviving spouse concurs only with nonmarital children, the spouse generally receives one-third, the nonmarital children collectively receive one-third, and the remaining third is disposable.
If the spouse is the sole compulsory heir, the spouse’s legitime is generally one-half, subject to the special rule for certain marriages celebrated in articulo mortis.
Under the Family Code’s present classification, the legitime of each nonmarital child is generally one-half of the legitime of each legitimate child, subject to the limits on the disposable portion and the prior satisfaction of the surviving spouse’s legitime.

These figures concern legitimes under a will, not necessarily the final intestate shares. The combinations in Articles 887–903 of the Civil Code must be applied to the actual family structure. (lawphil.net)

Can a parent leave everything to one child?

Usually not if other compulsory heirs survive.

A testator may favor one child only within the disposable portion and within other limits allowed by law. A will, donation, sale, or other arrangement that impairs another compulsory heir’s legitime may be subject to reduction, completion of the legitime, or other relief.

A transfer labeled a “sale” is not automatically valid against the estate. Its real nature may be disputed if there was no genuine consideration, the decedent did not own the entire property, consent or capacity was absent, the document was forged, or the transaction was actually a donation that exceeded the disposable portion. The result depends on the evidence and the particular cause of action.

When is a compulsory heir validly disinherited?

Disinheritance is not accomplished by family estrangement, a verbal statement, a social-media post, or simply leaving a name out of a will.

A valid disinheritance must:

Be made in a valid will;
Identify a legal cause expressly recognized by the Civil Code; and
State that cause in the will.

If the disinherited heir denies the alleged cause, the heirs relying on the disinheritance bear the burden of proving it. An unstated, unproved, or legally insufficient cause does not validly eliminate the legitime.

The Civil Code supplies separate exclusive grounds for disinheriting children or descendants, parents or ascendants, and a spouse. Reconciliation can eliminate the right to disinherit and render a prior disinheritance ineffective. The descendants of a validly disinherited child may, when the law permits, take that child’s place regarding the legitime. See Articles 915–923 of the Civil Code. (lawphil.net)

What happens when a compulsory heir is omitted from a will?

An omission is not always legally the same as disinheritance.

Preterition generally means the total omission—without a valid express disinheritance—of one or more compulsory heirs in the direct line who were living when the will was executed or were born after the testator’s death. Under Article 854, preterition can annul the institution of heirs, while legacies and devises remain effective insofar as they are not excessive.

There may be no preterition if the heir received something under the will or through a lifetime advance chargeable to the inheritance, although the heir may still seek completion of an impaired legitime. The effect therefore depends on the will, donations, family tree, and evidence. The Supreme Court reiterated these distinctions in Delfin v. Billones, G.R. No. 254695, December 6, 2023. (lawphil.net)

Who inherits when there is no valid will?

Intestate succession applies when, among other situations:

The decedent left no will;
The will is void or has lost its validity;
The will disposes of only part of the estate;
An instituted heir predeceased the testator, repudiated the inheritance, or was incapable of inheriting, and no substitution, representation, or accretion resolves the vacancy; or
The institution of heirs fails for another legal reason.

The following are common patterns, but they are not a substitute for computing the actual family tree:

Survivors	General intestate result
Legitimate children only	They generally divide the estate equally, subject to representation.
Legitimate children and surviving spouse	The spouse generally receives a share equal to that of each legitimate child.
Legitimate and nonmarital children	Each nonmarital child generally receives one-half of the share of each legitimate child, subject to the Civil Code’s rules; a surviving spouse may also concur.
Nonmarital children only	They generally inherit the entire estate in equal shares, subject to representation.
Surviving spouse and nonmarital children	The spouse generally receives one-half; the nonmarital children collectively receive one-half.
Legitimate parents or ascendants only	The nearest qualifying ascendants inherit under the rules for the paternal and maternal lines.
Legitimate parents or ascendants and surviving spouse	The ascendants generally receive one-half and the spouse one-half.
Surviving spouse and brothers, sisters, nephews, or nieces	The spouse generally receives one-half and the qualifying collateral relatives collectively receive one-half.
Surviving spouse only	The spouse generally receives the entire estate.
No qualifying descendant, ascendant, spouse, or nonmarital child	Brothers, sisters, nephews, nieces, and then other qualifying collateral relatives may inherit in the statutory order.
No qualified heir	The estate may pass to the State under the Civil Code.

Among brothers and sisters, a full-blood sibling generally receives twice the share of a half-blood sibling when they inherit together. Nephews and nieces may inherit by representation when they concur with a surviving brother or sister of the decedent; if nephews and nieces alone inherit in the situation governed by Article 975, they inherit in equal portions.

How does representation work?

Representation allows a qualified descendant to step into the place and degree of another person and receive the share that person would have received.

It generally operates:

In the direct descending line, but not the ascending line; and
In the collateral line only for children of the decedent’s brothers or sisters.

Division by representation is per stirpes, or by family branch. If a deceased child would have received one-third and left two qualified children, those two descendants ordinarily divide that one-third between them.

Representation may arise in cases such as predecease, incapacity, or valid disinheritance when the applicable provisions allow it. It does not ordinarily apply merely because an heir voluntarily repudiated the inheritance: Article 977 states that heirs who repudiate their share may not be represented.

What rights do nonmarital children have?

A nonmarital child can inherit directly from a parent once filiation is legally established. The child is also a compulsory heir of that parent, although the Civil Code generally assigns a smaller legitime than that of a legitimate child.

Proof of filiation is essential. Relevant evidence may include:

The civil registry record or birth certificate;
A final judgment establishing filiation;
An admission of filiation in a public document;
A private handwritten instrument signed by the parent;
Proof of open and continuous possession of the status of a child; and
Other evidence admissible under the Family Code, procedural rules, and applicable jurisprudence.

Do not assume that a surname, informal family recognition, photographs, or financial support will always be sufficient by itself. The timing and proper form of a filiation claim can also matter.

Article 992 continues to restrict reciprocal intestate succession across certain collateral legitimate and nonmarital family lines. However, in Aquino v. Aquino, G.R. Nos. 208912 and 209018, December 7, 2021, the Supreme Court reinterpreted Article 992 so that children, regardless of birth status, may qualify to inherit from direct ascendants such as grandparents by representation, provided filiation and the other requirements are proved. The ruling did not erase every statutory distinction between legitimate and nonmarital children. (lawphil.net)

What are the inheritance rights of an adopted child?

Under Republic Act No. 11642, an adoptee is considered the legitimate child of the adopter for all intents and purposes and has succession rights without discrimination from legitimate filiation. The law extends the legitimate filiation created by adoption to specified members of the adopter’s family.

Except in a stepparent-adoption situation covered by the law, adoption generally severs legal ties between the adoptee and biological parents. Testamentary dispositions may require separate analysis when the adoptee or biological parents left wills.

If an adoption is later rescinded at the adoptee’s instance, succession rights revert prospectively as provided by law, while vested rights acquired before rescission are respected. See Sections 41–43 and 47–53 of the Domestic Administrative Adoption and Alternative Child Care Act. (lawphil.net)

Does a live-in partner inherit?

Not automatically.

A surviving boyfriend, girlfriend, fiancé, or cohabiting partner is not a compulsory or intestate heir merely because the relationship was long-term. The partner may nevertheless have rights arising from:

A valid will, subject to the legitimes of compulsory heirs;
Proven ownership or co-ownership of particular assets;
A valid contract;
A legally effective donation; or
Property relations under Articles 147 or 148 of the Family Code.

Those property rights are different from inheritance. A person seeking a co-ownership share must prove the facts required by the applicable rule; the share is separated as that person’s property before the decedent’s estate is divided.

Does a surviving spouse always inherit?

Only a person who was legally married to the decedent generally inherits as the surviving spouse.

The claim may require closer examination when there are:

Multiple purported marriages;
A prior undissolved marriage;
A decree of nullity or annulment;
A presumptive-death issue;
A foreign divorce;
Legal separation; or
Disputed civil-registry records.

A spouse who gave cause for a final decree of legal separation is disqualified from inheriting from the innocent spouse by intestacy. Testamentary provisions in favor of the offending spouse may also be revoked by operation of the Family Code. The precise effect depends on the judgment and the governing provisions.

Can heirs sell inherited property immediately?

From death, hereditary rights are transmitted to the heirs, but particular estate assets ordinarily remain subject to administration, debts, taxes, and partition. Before partition, the heirs generally hold the hereditary estate in co-ownership.

A co-heir may alienate hereditary rights, but cannot safely treat a specific undivided estate asset as exclusively theirs without considering the rights of the other heirs and the estate. A buyer from only one co-heir ordinarily acquires no greater right than that seller could legally convey, subject to the final partition and other applicable rules.

The Civil Code also gives co-heirs a right of redemption in certain sales of hereditary rights to a stranger. The statutory period is short: one month from written notice of the sale. Prompt legal advice is important.

How is an estate settled?

If there is a will

The will must generally be presented for probate. A will has no effect as a basis for transferring Philippine estate property until it is allowed by the proper court. Probate primarily determines whether the will was executed with the formalities required by law and whether grounds for disallowance exist.

A person who has custody of a will must deliver it to the court or the named executor within 20 days after learning of the testator’s death. A named executor who receives the will must present it to the court within 20 days or signify acceptance or refusal of the trust. See Rules 75 and 76 of the Rules of Court on Special Proceedings. (The LawPhil Project)

If there is no will

An extrajudicial settlement under Rule 74 may be used only when:

The decedent left no will;
The decedent left no outstanding debts, subject to the rule’s presumption;
All heirs participate;
All heirs are of age, or minors are properly represented by judicial or legal representatives duly authorized for the purpose; and
The required public instrument, publication, filing, and bond requirements are satisfied.

If there is only one heir, that heir may use an affidavit of self-adjudication if all legal conditions are present.

The settlement must be published in a newspaper of general circulation in the manner required by Rule 74. Publication does not cure the exclusion of an heir: the rule expressly states that an extrajudicial settlement does not bind a person who did not participate or had no notice.

The Rule 74 bond generally corresponds to the value of the personal property involved. The rule also allows claims against distributees or the bond within two years in the circumstances described there. That two-year provision should not be casually treated as extinguishing every remedy of an omitted heir, especially where there was no participation, notice, or valid settlement. (lawphil.net)

Judicial settlement is usually necessary or safer when:

There is a will;
Heirs disagree;
An heir is missing or unidentified;
Filiation, marriage, ownership, or the validity of a transfer is disputed;
The estate has unresolved debts;
A minor or incapacitated heir is not properly represented;
Property must be preserved or managed under court authority; or
An executor or administrator is needed.

Estate tax and transfer requirements

Inheritance rights and estate-tax obligations are separate. An heir may have a valid hereditary right even though the estate has not yet paid its tax, but registered assets ordinarily cannot be transferred without satisfying BIR requirements.

For deaths covered by the TRAIN Act rules:

Estate tax is generally 6% of the net estate.
The estate-tax return is generally due within one year from the date of death.
The tax is generally paid when the return is filed.
Filing and payment may be electronic or manual through channels authorized by the BIR.
An extension to pay may be available upon BIR approval when timely payment would impose undue hardship. Statutory maximum periods and conditions differ between judicial and extrajudicial settlements.
Interest, surcharge, and compromise penalties may apply to late filing or payment.

The tax rate, deductions, and required documents depend on the law in force on the date of death. Older estates may therefore be governed by different tax rules. The current filing provisions were also amended by the Ease of Paying Taxes Act. See the BIR estate-tax page, Revenue Regulations No. 12-2018, the TRAIN Act, and Republic Act No. 11976. (bir-cdn.bir.gov.ph)

Estate tax should be computed before distributing property. The executor or administrator is required to pay it before delivering distributive shares, and a beneficiary may have subsidiary liability up to the extent provided by law.

Practical steps for an heir

Secure the death certificate. Obtain certified copies from the civil registrar or Philippine Statistics Authority as needed.
Locate the original will. Do not alter, staple, annotate, or discard it. Observe the 20-day delivery rule.
Build a complete family tree. Include all marriages, children, adopted children, deceased children and their descendants, parents, and potentially relevant collateral relatives.
Obtain civil-status records. Gather birth, marriage, adoption, death, annulment, nullity, legal-separation, and recognition records.
Inventory assets and liabilities. Include land, condominium units, vehicles, bank accounts, shares, businesses, receivables, insurance interests, digital assets, loans, mortgages, unpaid taxes, and pending cases.
Determine ownership before inheritance. Obtain titles, tax declarations, deeds, marriage settlements, loan records, corporate documents, and proof of purchase.
Preserve the estate. Secure buildings, vehicles, records, passwords, business books, and movable property. Record the condition of valuable assets.
Notify banks, insurers, corporations, and relevant agencies through proper channels. Do not impersonate the decedent or use the decedent’s credentials.
Check the one-year estate-tax deadline immediately.
Choose the proper settlement procedure. Do not force an extrajudicial settlement when Rule 74’s conditions are absent.
Have every share independently computed. Include legitimes, representation, donations, debts, and the surviving spouse’s separate property share.
Transfer titles only after the settlement, tax, registration, and agency requirements are met.

Evidence worth preserving

Keep originals where possible and create secure copies of:

The will, codicils, and envelopes or storage records;
PSA and local civil-registry certificates;
Adoption orders and amended or original records obtainable under applicable confidentiality rules;
Land titles, condominium certificates, tax declarations, and survey records;
Deeds of sale, donation, mortgage, partition, waiver, and powers of attorney;
Bank statements, passbooks, investment records, and loan documents;
Stock certificates, corporate books, partnership agreements, and business records;
Insurance and retirement-benefit documents;
Marriage settlements and proof of when and how assets were acquired;
Receipts for funeral, medical, preservation, and estate expenses;
Messages or records concerning custody of the will or removal of estate property;
Handwriting samples and medical records if capacity, forgery, or undue influence may be disputed; and
Proof of filiation, continuous possession of child status, support, and family acknowledgment when relevant.

Keep a dated inventory and photographs before anyone removes or sells property. Avoid secretly accessing password-protected accounts in violation of law or platform rules.

Common mistakes

Dividing the gross assets without first liquidating community or conjugal property;
Assuming that the name on a title conclusively determines beneficial ownership;
Treating a live-in partner as a legal spouse or automatic heir;
Excluding a nonmarital or adopted child without checking filiation and current law;
Assuming grandchildren always share with living children;
Using self-adjudication despite the existence of another heir;
Relying on publication to bind an heir who neither participated nor had notice;
Selling a specific estate asset before authority and ownership are settled;
Signing a “waiver” without knowing whether it is a repudiation, donation, sale, or taxable transfer;
Paying heirs before debts and taxes are addressed;
Missing the estate-tax deadline while waiting for the family to agree;
Concealing property, destroying a will, forging signatures, or transferring titles using false affidavits; and
Assuming that tax clearance validates an otherwise defective partition or determines who the lawful heirs are.

When legal help is urgent

Seek prompt advice from a Philippine succession lawyer when:

Someone is about to sell, mortgage, withdraw, conceal, or destroy estate property;
The original will is missing, withheld, damaged, or suspected to be forged;
The one-year estate-tax deadline is near or has passed;
An heir was omitted from a will or extrajudicial settlement;
A deed of self-adjudication falsely states that there is only one heir;
A child’s filiation is disputed or DNA evidence may be necessary;
There are competing spouses or questions about marriage validity;
A minor, incapacitated person, absentee, or overseas heir is involved;
The decedent had substantial debts, businesses, foreign assets, or property in several places;
There are suspicious lifetime transfers or a questioned power of attorney;
The family is being pressured to sign a waiver without a full inventory and computation; or
A title, bank account, or corporate interest has already been transferred without all heirs’ participation.

Qualified indigent persons may ask the Public Attorney’s Office about eligibility for legal assistance. A local lawyer should review the original documents before any settlement or waiver is signed.

Frequently asked questions

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

No vested inheritance exists while the owner is alive. A future heir generally has only an expectancy. The owner may dispose of property during life, subject to laws on ownership, contracts, donations, creditors, marital property, and eventual legitimes.

Can a child be excluded for being ungrateful or estranged?

Not automatically. A compulsory heir loses the legitime only through a valid legal ground and procedure, such as effective disinheritance. Mere disappointment, disagreement, or prolonged lack of contact is not by itself enough.

Do grandchildren inherit when their parent is still alive?

Usually not in their own right if their parent—the decedent’s child—is alive and qualified. They may inherit through a will’s disposable portion or in circumstances where representation or another Civil Code rule applies.

Can an heir refuse an inheritance?

Yes, but repudiation must follow the form required by the Civil Code: it must be made in a public or authentic instrument or by a petition presented to the court handling the estate. Acceptance or repudiation cannot generally be partial, conditional, or for a term. Acts showing acceptance may prevent a later repudiation.

Do the children of an heir who renounces automatically take that share?

Generally no. Article 977 states that an heir who repudiates the inheritance may not be represented. The share’s destination must be determined under the rules on accretion and intestate succession.

Does a last will avoid probate?

No. Even a notarized will ordinarily must be allowed in probate before it can govern the disposition of Philippine estate property. Notarization is not a substitute for probate.

Is a handwritten will valid?

A holographic will may be valid if it is entirely written, dated, and signed by the testator’s own hand. Alterations must satisfy the Civil Code’s authentication requirements. A typed will is not holographic and must comply with the formalities for a notarial will. (lawphil.net)

Does paying estate tax prove that someone is the sole heir?

No. Tax payment does not by itself decide heirship, validate a will, cure an invalid settlement, or transfer ownership. Succession, settlement, taxation, and registration have distinct requirements.

Is an extrajudicial settlement final against an omitted heir?

Not necessarily. Rule 74 expressly protects a person who did not participate or had no notice. Available relief and time limits depend on fraud, notice, possession, registration, the relief sought, and other facts, so the documents should be reviewed immediately.

Are inherited properties automatically exclusive property of a married heir?

Property acquired by gratuitous title is generally treated as exclusive property under the Family Code, but fruits, income, marriage settlements, commingling, later transactions, and the applicable marital-property regime may affect the analysis.

Official legal references

This article provides general Philippine legal information, not legal advice or a definitive computation of any estate. Succession outcomes depend on the date of death, complete family relationships, property ownership, original documents, applicable tax law, and procedural history. Primary sources and current procedures were checked as of September 22, 2026.