Buying real property from heirs can be perfectly valid—but it is one of the most document-intensive transactions in Philippine practice. The core risk is simple: the “seller” is often not yet the legal owner on paper, or not all persons who must consent have actually consented. A buyer who pays without complete proof of (1) who the heirs really are, (2) who has authority to sell, and (3) whether taxes and title transfer requirements have been met, can end up with an unregistrable deed, a clouded title, or litigation from an omitted heir.

This article explains the legal realities behind inheritance sales and provides a comprehensive document checklist you should require to protect the validity and registrability of the sale.

1) The Legal Reality: What Happens to Property at Death

When a person dies, ownership of their estate is transmitted to heirs by operation of law, but in practice:

Registered land (Torrens title) remains in the decedent’s name until the estate is settled and the title is transferred at the Registry of Deeds.
Before partition, heirs typically hold the property in a form of co-ownership (an undivided “ideal” share).
A sale of a specific property by only one heir (or by some but not all heirs) is a major red flag. At best, it may bind only the seller’s share; at worst, it becomes the seed of disputes and cancellation cases.

The buyer’s goal is not just to have a signed deed—it is to have a deed that can be registered, leading to issuance of a new title in the buyer’s name.

2) Common Transaction Structures (and What They Mean for Documents)

A. Best practice: Estate already settled and titled in the heirs’ names

Safest for buyers. The heirs are already reflected as owners on the title, then they sell to you by a standard Deed of Absolute Sale.

B. “Extrajudicial Settlement with Sale” (estate not yet transferred to heirs)

Common in practice. Heirs execute a single instrument that both settles the estate (extrajudicially) and sells the property to the buyer. This can be registrable if done correctly, but it requires more supporting documents and careful compliance.

C. Judicial settlement / probate (will or contested estate, or required court proceeding)

If there is a will that must be probated, disputes among heirs, issues on heirship, minors, missing heirs, or other complications, court involvement may be required. A buyer must ensure the sale is backed by court authority and final orders.

D. Sale of “hereditary rights” only (rights-interest-expectancy)

Sometimes sellers offer “rights only” before settlement. This is the riskiest structure for buyers because you may acquire only what the seller truly has (possibly just an undivided share), and you may still need settlement, partition, and the consent/participation of other heirs later.

3) The Non-Negotiables: What Makes an Heirs’ Sale Valid and Registerable

A sale from heirs becomes practical and safe when you can prove all of the following:

The decedent truly owned the property.
All compulsory/intestate heirs are correctly identified.
All persons who must consent have consented (or a legally authorized representative has).
If settlement is extrajudicial, the legal conditions are met and the required formalities are completed.
Estate tax obligations are complied with, and BIR authorizes the transfer.
The title is clean (or encumbrances are properly discharged), and there are no disqualifying restrictions.
All registry and local government transfer requirements are satisfied so the deed can be registered.

Everything below is designed to prove those points.

4) Document Checklist You Must Require (Core + Situation-Based)

A) Proof of Death and Family/Heirship (Identify ALL heirs correctly)

1) Certified True Copy of Death Certificate (PSA preferred; at minimum, civil registry copy)

Confirm full name, date of death, civil status, and details that may affect succession.

2) Certified True Copy of Marriage Certificate of the decedent (if married)

To determine the surviving spouse and the property regime implications.

3) Certified True Copies of Birth Certificates of all children (PSA)

Include legitimate, illegitimate (if recognized/proven), and adopted children as applicable.

4) If any heir uses a different surname (e.g., married daughters):

Marriage certificate and valid IDs to link identities.

5) If an heir is deceased (predeceased or later died):

That heir’s death certificate and documents proving who inherited their share (representation rules may apply).

6) Sworn “Declaration of Heirs” / Family Tree Affidavit

Not a substitute for law, but a key risk-control document: it should list every heir and explain relationships clearly.

7) Valid government IDs and specimen signatures of all heirs

Plus TIN details commonly required in tax processes.

Why this matters: The single most common cause of heir-sale litigation is an omitted heir (including an unacknowledged child who later proves filiation). If an heir is omitted from an extrajudicial settlement, the settlement and subsequent transfers become vulnerable to attack, and the buyer is dragged into the dispute.

B) Property Ownership and Technical Identity (Prove what is being sold)

For titled (registered) land / condominium:

1) Owner’s Duplicate Certificate of Title

Transfer is practically impossible without it, unless a court orders reissuance after loss.

2) Certified True Copy (CTC) of Title from the Registry of Deeds

Get a recent one to check: annotations, liens, adverse claims, lis pendens, mortgages, encumbrances, technical description.

3) Latest Tax Declaration (land and improvements)

Compare owner name, location, boundaries, and area with the title.

4) Updated Real Property Tax (RPT) Receipts and Tax Clearance / Certificate of No Delinquency

From the City/Municipal Treasurer.

5) Lot plan / vicinity map / technical description documents (as needed)

Particularly important if boundaries are unclear, there are overlaps, or the lot is part of a subdivision.

For condominiums (in addition to the above):

6) Condominium Certificate of Title (CCT) 7) Condo corporation clearances

Certificate of no arrears in association dues, move-in/move-out or transfer requirements, house rules compliance (as required by the condo corp).

For untitled/unregistered land (high-risk; due diligence becomes heavier):

You will need a different suite: tax declarations over time, proofs of possession, survey plans, and often the transaction is structured to account for title-regularization risk. Buyers should treat this category as specialized.

C) Estate Settlement Documents (This is the heart of the transaction)

If the estate is already settled and titled to heirs:

1) New title in the heirs’ name (TCT/CCT issued to heirs)

This is the cleanest evidence that settlement and transfer were completed.

2) Deed of Absolute Sale from all registered owner-heirs to the buyer

Signed by all owners (or their attorneys-in-fact).

If the estate is NOT yet transferred and you are buying directly from heirs:

You will typically require either:

Option 1: Deed of Extrajudicial Settlement (EJS) / Partition + separate Deed of Sale, or Option 2: Deed of Extrajudicial Settlement with Sale (combined instrument)

For extrajudicial settlement documents, require:

1) Notarized EJS (or EJS with Sale)

Must clearly identify the decedent, heirs, property, and the manner of distribution/sale.

2) Proof of publication

Affidavit of publication + newspaper issues/pages showing publication (commonly once a week for three consecutive weeks in a newspaper of general circulation).

3) Bond / Undertaking documents (when applicable)

Extrajudicial settlements commonly involve a bond requirement intended to protect creditors; practice varies depending on the form and circumstances, but the buyer should require whatever is necessary for registrability and risk management.

4) If there is only one heir: “Affidavit of Self-Adjudication”

Plus publication proofs and tax clearances as applicable.

Critical rule for buyers: If the settlement is extrajudicial, you must be confident there is no will and no required court proceeding. If there is a will, probate is generally required before transfers based on it are honored.

D) BIR and Tax Documents (Without these, you usually cannot register)

You should expect two layers of tax compliance:

1) Estate tax compliance (transfer from decedent to heirs / settlement stage)

Require:

1) Estate Tax Return and proof of payment

Estate tax is generally required before BIR issues authorization.

2) BIR eCAR / Certificate Authorizing Registration for estate transfer

This is what the Registry of Deeds commonly requires to transfer title out of the decedent’s name.

3) Receipts / Acknowledgments for filing and payments

Keep a complete set because missing pages stall registration.

2) Sale tax compliance (transfer from heirs to buyer)

Require:

1) BIR forms and proofs for the sale (e.g., capital gains tax and documentary stamp tax filings for capital assets, as applicable) 2) BIR eCAR for the sale transfer to the buyer

Separate from the estate eCAR.

Local transfer requirements:

3) Transfer Tax payment and official receipt (LGU) 4) Tax clearance(s) required by the LGU/assessor/treasurer

Practical warning: Many failed heir-sales fail not because the deed is unsigned—but because the chain is stuck at BIR eCAR and Registry requirements.

E) Authority to Sign (When heirs can’t all appear)

1) Special Power of Attorney (SPA) for any heir who will not sign personally

Must be specific: it should authorize the agent to sell the particular property, sign documents, receive payment (if intended), and handle registration/tax matters.
If executed abroad: proper consular notarization or apostille (as applicable), and sometimes local authentication requirements depending on the document’s origin and intended use.

2) If an heir is a minor or incapacitated

You generally need court authority and a properly appointed guardian/representative.
Require court orders authorizing the sale and approving the terms, plus proof of finality.

3) If an heir is deceased

You may need settlement documents for that heir’s estate too, because their share passes onward.

F) Court Documents (If judicial settlement/probate is involved)

When court proceedings are involved, require:

1) Proof of the proceeding

Case details and copies of key pleadings/orders.

2) Letters of Administration / Letters Testamentary

Establish who has authority to act for the estate.

3) Court Order authorizing the sale (when required)

Especially when the property is still part of the estate under administration.

4) Court approval/confirmation of sale (where applicable)

Some sales require confirmation.

5) Certificate of Finality / Entry of Judgment

So you’re not relying on an appealable order.

Buyer principle: If the authority to sell depends on a court order, the buyer should not close without final and enforceable authority and documentation.

G) Title Condition, Encumbrances, and Claims (Avoid buying a lawsuit)

Require and verify:

1) Recent certified true copy of title

Check annotations: mortgages, adverse claim, lis pendens, notices of levy, usufruct, easements, restrictions.

2) If there is a mortgage or lien

Release documents: Deed of Release, cancellation papers, and proof of annotation of cancellation (not just a private letter).

3) If there is a lis pendens or court annotation

Treat as a stop sign unless fully resolved with court orders and cancellation annotations.

4) If property is occupied

Lease contracts, proof of rent status, or a clear vacancy undertaking.
If informal occupants exist, understand ejectment risks before buying.

H) Special Regulatory Documents (Situation-Based but crucial)

These depend on the property’s classification and location:

1) Agricultural land / CARP-related risks

Determine whether DAR clearance/requirements apply.
CLOA lands and agrarian-reform awards have special transfer restrictions.

2) Ancestral domains / IP issues

Special rules may apply depending on the land classification.

3) Subdivision issues

If part of subdivision or subject to re-survey/subdivision: require approved subdivision plan and technical documents as needed.

5) What You Should Insist On in the Deed Itself (Because Documents Without Warranties Still Hurt)

Whether it’s a Deed of Absolute Sale or EJS with Sale, ensure it contains:

A clear statement that the sellers are the sole heirs/owners (as applicable).
A warranty that there are no other heirs and no undisclosed claims.
A covenant to indemnify the buyer for losses from omitted heirs, defects, or unpaid taxes attributable to sellers/estate (drafting matters).
A commitment to assist in registration and tax processing.
Clear payment terms tied to document completion (many buyers use retention/escrow mechanics to manage BIR/registry delays).

6) Practical Due Diligence Steps (Beyond Collecting Papers)

Documents must be verified, not merely collected:

Verify title at the Registry of Deeds (get a fresh CTC).
Match the title to the tax declaration (location, area, boundaries).
Check RPT status at the Treasurer’s Office (delinquencies, penalties).
Confirm heirship facts: cross-check civil registry documents; watch for missing children or prior marriages.
Inspect the property: occupancy, boundary markers, access roads/easements.
Check for pending cases suggested by title annotations (lis pendens) or local chatter; treat any litigation signs seriously.
Confirm BIR readiness: estate tax and sale tax steps, realistic timelines, and completeness of requirements.

7) Red Flags That Should Stop (or Restructure) the Deal

Only one heir signs “for the family” with no SPA.
Sellers refuse to provide death certificate or civil registry proofs.
“We can’t find the title” (possible lost title; requires court process).
There is an adverse claim, lis pendens, levy, or mortgage annotation not cancelled.
No publication proof for extrajudicial settlement.
Estate tax not settled and no clear path to BIR eCAR.
The property is occupied by someone claiming rights (tenant, caretaker with claims, informal settlers) without a clear exit plan.
“Rights only” sale presented as if it were a sale of the entire property.

8) Minimum “Must-Have” Packet (Quick Reference)

If you want a strict minimum bundle before you treat the sale as capable of registration, require:

Death certificate (CTC)
Proof of heirship (birth/marriage certificates, IDs, sworn declaration of heirs)
All heirs’ signatures (or SPAs / court authority)
Title documents (owner’s duplicate + fresh CTC from RD)
Tax docs (latest tax declaration, RPT receipts, tax clearance)
Estate settlement instrument (EJS/partition/self-adjudication or judicial orders) + publication proofs (if extrajudicial)
Estate tax compliance + BIR eCAR for estate
Sale tax compliance + BIR eCAR for sale
LGU transfer tax and clearances
Clear title condition (encumbrances resolved/cancelled)

9) The Bottom Line

A “valid sale” in the heirs context is not only about a notarized deed. It is about proving—through complete, verified documentation—that (1) the correct heirs are selling, (2) everyone who must consent has consented or is properly represented, (3) the estate has been properly settled through the correct process, and (4) tax and registry requirements are satisfied so the transfer can be registered and a clean title issued to the buyer.