Quick answer

An heir’s rights depend on four things: whether the deceased left a valid will, the heir’s legally proved relationship to the deceased, the property and debts that actually belong to the estate, and any special rule on marriage, adoption, filiation, nationality, or Muslim personal law.

Under the Civil Code, succession opens at the moment of death. The heirs acquire rights immediately, but—until debts, taxes, marital property, and competing claims are resolved—they generally own the estate in common rather than owning particular assets outright. A child cannot simply claim “the house,” and one heir cannot validly treat the entire estate as exclusively his or hers. (Civil Code, Arts. 774–782 and 1078)

A valid will must respect the legitime, or the portion reserved by law for compulsory heirs. Without a will, the Civil Code’s order and proportions for intestate succession apply. An heir may also lose or renounce an inheritance, but only under the legal rules described below.

First determine what actually belongs to the estate

Inheritance percentages are applied to the net hereditary estate, not automatically to everything bearing the deceased’s name.

The accounting normally requires:

Identifying the deceased’s exclusive property.
Determining whether property was community, conjugal, co-owned, or held under another arrangement.
Liquidating the spouses’ property regime, if applicable.
Paying or providing for estate debts, expenses, taxes, and enforceable claims.
Accounting for lifetime donations that must be collated or reduced.
Dividing only the remaining estate among the heirs.

For example, if a married person dies owning community property, the surviving spouse may first receive the spouse’s own share from the liquidation. That share is not an inheritance. The deceased spouse’s share then enters the estate, from which the surviving spouse may receive a separate hereditary share.

Under Articles 103 and 130 of the Family Code, if there is no judicial settlement, the surviving spouse must liquidate the absolute community or conjugal partnership judicially or extrajudicially within six months from death. A later disposition or encumbrance involving unliquidated common property may be void. (Family Code)

Property with a beneficiary designation, co-owned property, insurance proceeds, retirement benefits, corporate interests, and foreign assets may be governed partly by special laws or contracts. Each document must be checked before assuming that the asset forms part of the distributable estate.

Who are compulsory heirs when there is a will?

Compulsory heirs are persons for whom the law reserves a legitime. Depending on who survived the deceased, they may include:

Legitimate children and descendants;
In their absence, legitimate parents and ascendants;
The surviving legal spouse;
Children born outside marriage whose filiation is legally established; and
In appropriate cases, the parents of a deceased child born outside marriage.

The law’s terms “legitimate” and “illegitimate” describe civil status; they are not judgments about the worth of a child.

The following are common testamentary patterns under Articles 886–903 of the Civil Code, as modified by the Family Code:

Surviving compulsory heirs	General reserved portion
Legitimate children or descendants	Collectively, one-half of the net hereditary estate, divided according to the rules on degree and representation
Legitimate parents or ascendants, with no legitimate descendants	Collectively, one-half
One legitimate child and a surviving spouse	Child: one-half; spouse: one-fourth
Two or more legitimate children and a surviving spouse	Children collectively receive one-half; the spouse generally receives a legitime equal to that of one legitimate child
Illegitimate children only	Collectively, one-half
Surviving spouse and illegitimate children, with no legitimate descendants or ascendants	Spouse: one-third; illegitimate children collectively: one-third
Legitimate parents and surviving spouse	Parents: one-half; spouse: one-fourth
Surviving spouse only	Generally one-half

An illegitimate child’s legitime is generally one-half of the legitime of a legitimate child. Where legitimate children, illegitimate children, and a spouse all survive, the exact computation can become more complicated because the reserved shares must fit within the estate and statutory priorities apply.

There is also a narrow exception for a surviving spouse who is the sole compulsory heir when the marriage was solemnized in imminent danger of death and the testator died within three months: the spouse’s legitime may be only one-third unless the couple had lived as spouses for more than five years.

These fractions apply only after the estate and relevant donations have been valued and allowable debts and charges deducted. A percentage calculated directly from a property’s selling price may therefore be wrong.

What if there is no will?

When a person dies intestate—or when a will does not validly dispose of the whole estate—the Civil Code determines who inherits. Nearer relatives generally exclude more remote relatives, subject to the surviving spouse, children born outside marriage, and representation.

Common intestate combinations include:

Survivors	General intestate division
Legitimate children only	Entire estate in equal shares
Legitimate children and surviving spouse	The spouse receives the same share as each legitimate child
Legitimate and illegitimate children	Each illegitimate child generally receives one-half of the share of each legitimate child
Legitimate children, illegitimate children, and spouse	Use share units: each legitimate child and the spouse generally receive one full unit; each illegitimate child receives one-half unit
Illegitimate children only	Entire estate among them in equal shares
Surviving spouse and illegitimate children	One-half to the spouse; one-half collectively to the illegitimate children
Legitimate parents only	Entire estate, ordinarily equally between the parents
Legitimate parents and surviving spouse	One-half to the parents; one-half to the spouse
Legitimate parents and illegitimate children	One-half to the parents; one-half to the illegitimate children
Legitimate parents, spouse, and illegitimate children	Parents: one-half; spouse: one-fourth; illegitimate children: one-fourth
Surviving spouse and brothers, sisters, nephews, or nieces entitled by law	One-half to the spouse; one-half to the collateral relatives
Surviving spouse only, with no descendants, ascendants, illegitimate children, or entitled siblings, nephews, or nieces	Entire estate
No descendants, ascendants, child, or spouse	Brothers, sisters, and qualifying descendants come next, followed by other collateral relatives within the fifth degree
No qualified heir	The estate may escheat to the State after the required proceeding

Full-blood siblings generally receive twice the share of half-blood siblings when both classes inherit together. Nephews and nieces may inherit by representation in the situations allowed by law.

These are general combinations, not substitutes for an heirship computation. Predeceased relatives, repudiation, incapacity, adoption, multiple family lines, and property reserved under Article 891 can change the result.

Children, filiation, adoption, and representation

A child’s surname is not the sole test

Successional rights depend on legally established filiation, not merely on whether the child uses the father’s surname.

Under Articles 172 and 175 of the Family Code, filiation may be established through a civil-registry birth record, a final judgment, an admission in a public document or qualifying handwritten instrument, open and continuous possession of the status of a child, or other evidence allowed by law. Different filing periods apply depending on the evidence and circumstances. A post-death claim involving disputed paternity is especially time-sensitive and should be assessed promptly.

Preserve the original or certified copies of birth records, written acknowledgments, court judgments, support records, correspondence, photographs, school or medical records, and other evidence showing the parent-child relationship.

Adopted children

Under Republic Act No. 11642, an adoptee is generally treated as the adopter’s legitimate child, and the adopter and adoptee have reciprocal rights of succession without distinction from legitimate filiation. Legal ties with biological parents are generally severed, except where the biological parent is the adopter’s spouse. Wills, the date and validity of the adoption, rescission, and the precise family relationship may affect a particular claim. (RA 11642, Sections 41–43)

A stepchild who was not legally adopted does not automatically inherit from a stepparent. The stepparent may provide for the child in a valid will, but the gift cannot impair compulsory heirs’ legitimes.

Grandchildren and representation

Representation allows a descendant to take the place of a person who would have inherited but predeceased or was legally incapable of inheriting. The representatives divide the share by family branch, or per stirpes.

Representation does not ordinarily arise merely because the nearer heir repudiated the inheritance. Article 977 states that an heir who renounces cannot be represented.

In Aquino v. Aquino, the Supreme Court held that children, regardless of birth status, may represent their deceased parent in inheriting from a direct ascendant such as a grandparent. Article 992’s restriction should not bar representation in the direct descending line. Restrictions involving collateral relatives may still apply, so the family tree must be examined carefully. (Aquino v. Aquino, G.R. Nos. 208912 and 209018, December 7, 2021)

Rights of a spouse, separated spouse, or unmarried partner

Only a person who was the deceased’s lawful surviving spouse generally receives the Civil Code share of a widow or widower.

Separation in fact alone does not necessarily end inheritance rights because the marriage remains. A final decree of legal separation, however, disqualifies the offending spouse from intestate succession from the innocent spouse and revokes testamentary provisions in the offending spouse’s favor by operation of law.

An unmarried live-in partner is not automatically a compulsory or intestate heir. The partner may nevertheless own part of property acquired during cohabitation under Articles 147 or 148 of the Family Code. That co-ownership share belongs to the partner independently and must be separated from the deceased’s estate. Proof of contributions, household work, capacity to marry, existing marriages, and good or bad faith may affect the result.

A marriage whose validity is disputed can materially change both the property liquidation and the list of heirs. Heirs may, in proper cases, raise the marriage issue in the estate proceeding.

A person cannot disinherit an heir casually

A parent cannot disinherit a child merely by saying so, leaving the child’s name off an informal list, transferring possession to another relative, or writing “I give everything to X.”

Valid disinheritance requires:

A valid will;
A legal cause expressly recognized by the Civil Code;
Specification of that cause in the will; and
Proof of the cause by the other heirs if the disinherited heir denies it.

The statutory grounds differ for descendants, ascendants, and spouses. They include particular serious acts such as specified attempts against life, certain false criminal accusations, fraud or coercion involving a will, unjustified refusal of support, and other causes expressly listed in Articles 919–921. Ordinary disagreement, favoritism, long separation, or vague “disrespect” does not automatically satisfy the law.

If the stated cause is not legal, is not specified, or cannot be proved, the disinheritance fails to the extent necessary to restore the heir’s legitime.

Omission, underpayment, and preterition are different

An heir may have remedies even if named in the will:

If a compulsory heir receives less than the legitime, the heir may demand completion of the legitime.
If gifts, devises, or legacies exceed the disposable portion, the heir may seek their reduction.
Lifetime donations may have to be included in the computation or reduced if they impair legitimes.
Total omission of a compulsory heir in the direct line—preterition—may annul the institution of heirs, while valid devises and legacies remain effective to the extent they do not impair reserved shares.

Not every omission is preterition. A nominal gift, prior donation, attempted disinheritance, or evidence that the testator considered the heir can produce a different legal issue. The will and all lifetime transfers must be reviewed together.

What heirs may and may not do before partition

Before partition, two or more heirs generally own the estate in common, subject to its debts.

An heir may:

Ask for an inventory and accounting;
Participate in the administration or settlement;
Object to unauthorized transfers;
Demand partition, subject to lawful restrictions;
Seek preservation of estate property;
Sell or assign the heir’s undivided hereditary interest, subject to legal consequences; and
Bring an appropriate action to protect inherited rights without necessarily waiting for a separate declaration of heirship when heirship is merely incidental to that action. (Treyes v. Antonio, G.R. No. 232579, September 8, 2020)

An heir generally may not:

Sell a specific estate asset as its sole owner before it is validly adjudicated;
Exclude other heirs from income or possession;
Conceal property or an original will;
Divide assets while ignoring debts and taxes;
Sign for a minor without proper authority; or
Use an affidavit of self-adjudication when other heirs exist.

If an heir sells hereditary rights to a stranger before partition, co-heirs may have a right to take the buyer’s place by reimbursing the price. Article 1088 gives only one month from written notice of the sale, making immediate legal advice important.

How an estate is settled

1. Preserve the estate

Secure the residence, vehicles, records, electronic accounts, business documents, titles, and valuables. Record the condition of assets and obtain an initial inventory. Do not secretly withdraw funds, dispose of property, or remove originals.

Reasonable preservation and provisional administration do not by themselves necessarily amount to acceptance of the inheritance, provided the person does not assume ownership as an heir.

2. Locate and safeguard the original will

A will cannot transfer property unless it is proved and allowed by the proper court. A notarized will does not bypass probate.

A person holding the will must deliver it to the court with jurisdiction or to the named executor within 20 days after learning of the testator’s death. The named executor has a corresponding 20-day duty to present the will and accept or refuse the appointment when required. (Rules 75–76)

3. Build the family tree and verify civil status

List every possible spouse, child, adopted child, predeceased child and descendant, parent, sibling, nephew, and niece. Obtain PSA certificates and relevant judgments or adoption orders. Do not rely solely on family recollection or social-media information.

4. Identify assets, ownership, debts, and lifetime donations

For every asset, record:

Registered owner;
Acquisition date and source of funds;
Marriage and property regime at acquisition;
Title, account, policy, or certificate number;
Encumbrances and unpaid taxes;
Current possession and income;
Approximate value at death; and
Any transfer or donation made during the deceased’s lifetime.

5. Choose the correct settlement route

Extrajudicial settlement may be used under Rule 74 when the deceased left no will and no debts, and all heirs are of age or minors are represented by duly authorized representatives. It requires a public instrument, participation of the heirs, publication, filing with the Registry of Deeds where applicable, and the required bond concerning personal property. A sole heir may use an affidavit of self-adjudication only if truly the only heir.

Publication does not cure the exclusion of a known heir. An extrajudicial settlement is not binding on someone who neither participated nor had notice. (Rule 74)

Use judicial settlement or administration when there is a will, unpaid or disputed debt, disagreement among heirs, contested filiation or marriage, a missing heir, a need for an administrator, disputed ownership, suspected concealment, or a transfer requiring court authority.

Under RA 11576, first-level courts generally have probate jurisdiction where the estate’s value does not exceed ₱2 million, while the Regional Trial Court has jurisdiction when the gross value exceeds ₱2 million. Venue is generally where the deceased resided at death; if the deceased lived abroad, it may be where Philippine estate property is located. (RA 11576)

6. Address estate tax and transfer requirements

For deaths on or after January 1, 2018, the estate tax is generally 6% of the net taxable estate. The law applicable at the date of death must be checked for older estates.

BIR Form 1801 is generally due within one year from death. In meritorious cases, a filing extension of up to 30 days may be granted. A return is required when there is registered or registrable property needing a Certificate Authorizing Registration, even if the estate otherwise falls below a taxable amount. Estates with a gross value exceeding ₱5 million require the supporting CPA-certified statement specified in the regulations.

The estate normally needs its own TIN, the appropriate estate-tax filing and payment, and an electronic Certificate Authorizing Registration before registrable assets can be transferred. Installment payment or an extension may be available in qualifying cases, but it should be requested under the applicable BIR procedure rather than assumed. (BIR Revenue Regulations No. 12-2018; BIR Form 1801)

7. Pay valid obligations before final distribution

In a judicial administration, the court’s notice gives creditors a filing period of not less than six nor more than 12 months from first publication. Money claims covered by Rule 86 may be barred if not timely filed.

Heirs should not distribute the estate while ignoring known debts, taxes, administration expenses, or enforceable claims. Liability can follow the property or the distributees.

8. Execute and register the partition

The settlement document or court order should identify all heirs, shares, properties, liabilities, equalization payments, and responsibility for taxes and expenses. Obtain the required BIR, Registry of Deeds, corporate, bank, and other transfer documents.

Important periods to watch

Event	Period or rule
Delivering an original will	Within 20 days after the custodian learns of the death
Liquidating community or conjugal property without a judicial settlement	Within six months from death
Filing the regular estate-tax return	Generally within one year from death
Possible extension to file the estate-tax return	Up to 30 days in meritorious cases
Creditor claims in judicial administration	Court-set period of six to 12 months from first publication
Rule 74 liability of distributed property and distributees	Generally two years after distribution
Certain Rule 74 claimants under disability at the end of the two years	One year after the disability is removed
Redemption after a co-heir sells hereditary rights to a stranger	One month from written notice of sale
Acceptance or repudiation after a court order of distribution	Within 30 days; silence may be deemed acceptance
Action for incapacity based on unworthiness	Five years from the disqualified person’s possession
Rescission of partition for lesion of at least one-fourth	Four years from partition

The two-year Rule 74 period is not always an absolute deadline against an omitted heir who did not participate or receive notice. Prescription may depend on the relief sought, fraud, registration, possession, notice, and other facts. Do not wait for the two years to expire before seeking advice.

Evidence to preserve

Keep originals where possible and make secure copies of:

PSA death, marriage, and birth certificates;
CENOMAR or Advisory on Marriages where marital status is disputed;
Adoption orders and amended civil-registry records;
The original will and any codicil;
Land titles, tax declarations, deeds, surveys, and mortgage documents;
Condominium, vehicle, corporate-share, and business records;
Bank, investment, pension, insurance, and loan records;
Prenuptial agreements and judgments affecting the spouses’ property regime;
Estate, real-property, and income-tax records;
Receipts for funeral expenses, last illness, preservation, repairs, and taxes;
Promissory notes and evidence of debts owed by or to the deceased;
Records of lifetime donations, advances, simulated sales, or transfers;
Rental, harvest, dividend, and business-income records after death;
Written acknowledgments of filiation, support records, and relevant correspondence;
Evidence of occupation, improvements, and possession of disputed property; and
Every proposed deed, waiver, quitclaim, authority, or settlement circulated for signature.

Document who currently possesses each asset and who has received income from it. An heir handling estate funds should maintain a separate ledger and retain all supporting receipts.

Common mistakes

Computing shares from the gross selling price without first liquidating marital property and debts.
Treating a long-term partner as automatically equivalent to a legal spouse.
Assuming a stepchild automatically inherits without adoption or a will.
Believing a child has no rights because the child does not use the father’s surname.
Treating an original will as optional because the family prefers an extrajudicial settlement.
Using self-adjudication despite the existence of another heir.
Relying on newspaper publication to cure an omitted heir.
Signing a “waiver” without knowing whether it is a sale, donation, acceptance followed by transfer, or true repudiation.
Allowing one heir to collect rent or business income without an accounting.
Selling an entire inherited property when the seller owns only an undivided hereditary interest.
Assuming estate tax and property registration are the same process.
Waiting for titles to be transferred before protecting an heir’s rights.
Using current inheritance rules for an old death without checking the law in force when succession opened.

When legal help is urgent

Consult a Philippine succession lawyer promptly if:

Someone is about to sell, mortgage, withdraw, or transfer estate property;
A deed of self-adjudication or extrajudicial settlement omitted an heir;
You received written notice that a co-heir sold hereditary rights to a stranger;
An original will is missing, concealed, altered, or being withheld;
There are competing spouses, marriages, or families;
Filiation is disputed or the alleged parent has died;
A minor, incapacitated person, missing heir, or heir abroad is involved;
An heir is being pressured to sign a waiver, quitclaim, or special power of attorney;
Estate income or valuables are being concealed;
The six-month marital-property or one-year estate-tax period is approaching;
A creditor notice, summons, petition, or court order has been received;
The estate includes a business, corporate shares, agricultural land, foreign property, or substantial debt; or
The deceased or the family may be governed by Muslim personal law.

Succession among Muslims may be governed by the Code of Muslim Personal Laws rather than the ordinary Civil Code fractions. Nationality can also matter: Article 16 of the Civil Code generally refers the order and amount of succession and the intrinsic validity of testamentary provisions to the deceased person’s national law. (Code of Muslim Personal Laws)

Frequently asked questions

Can a parent leave everything to only one child?

Not if other compulsory heirs survive and the gift impairs their legitimes. The favored child may receive the disposable portion in addition to that child’s own legitime, but excessive provisions may be reduced.

Does the eldest child receive a bigger share?

No general Civil Code rule gives the eldest child a larger share merely because of age or sex.

Does a child born outside marriage inherit?

Yes, if filiation is legally established. The child is a compulsory and intestate heir of the parent, although the statutory share generally differs from that of a legitimate child.

Can grandchildren inherit while their parent is alive?

Ordinarily the nearer descendant inherits first. Grandchildren commonly inherit by representation when their parent predeceased the decedent or is incapable of inheriting. A will may also give them part of the disposable portion.

Can heirs agree to unequal shares?

Adult, competent heirs may agree on a partition different from the default allocation, but the transaction’s legal character and tax effects must be clear. No person may validly waive another heir’s rights, and a representative cannot casually surrender a minor’s inheritance.

Can an heir refuse an inheritance with heavy debts?

Yes. Repudiation must be made in a public or authentic instrument or by petition in the estate proceeding. It is generally irrevocable. A parent or guardian needs judicial authorization to repudiate for a minor or ward. Because some transactions amount to tacit acceptance, obtain advice before selling, assigning, or selectively waiving a share.

Are heirs personally responsible for all the deceased’s debts?

Succession transmits obligations only to the extent of the inheritance, subject to estate-administration and creditor rules. An heir can nevertheless create personal exposure through an improper distribution, personal undertaking, concealment, or misuse of estate property.

Can one heir force a partition?

Generally yes. Every co-heir may demand partition, subject to lawful temporary restrictions, pending administration, debts, indivisible-property rules, and special circumstances. If an asset cannot be divided without serious impairment, it may be awarded to one heir with cash equalization or sold under the applicable rules.

Is an extrajudicial settlement always faster and valid once notarized?

No. It is available only when Rule 74’s conditions are met. Notarization alone does not establish that all heirs participated, that no will or debt exists, that minors were properly represented, or that publication, tax, bond, and registration requirements were satisfied.

What if property was omitted from a completed partition?

Omission of an asset does not necessarily cancel the entire partition. The omitted property may be covered by a supplemental settlement or further distribution, subject to taxes, notice, and the rights of all heirs.

Official sources

This article provides general Philippine legal information, not legal advice or a definitive computation for any estate. Succession depends on the date of death, documents, family relationships, property ownership, nationality, and procedural history. Sources and current rules were checked as of July 31, 2026.