Quick answer

Philippine law gives an heir only the share allowed by a valid will and the Civil Code. A will generally cannot take away the legitime—the minimum share reserved for compulsory heirs—unless a compulsory heir is validly disinherited for a statutory cause and in the manner required by law.

If there is no valid will, the estate passes by intestate succession. Children and other descendants generally come first, often together with the surviving legal spouse. Parents or other ascendants inherit only when the applicable rules allow them, usually when there are no descendants. Brothers, sisters, nephews, nieces, and more remote relatives inherit only in the situations and order fixed by law.

An heir does not automatically own every asset the deceased appeared to possess. The family property regime must first be liquidated, the deceased’s actual estate identified, and enforceable debts, taxes, and administration expenses addressed. Only the net hereditary estate is divided.

When inheritance rights begin

Successional rights are transmitted at the moment of death under Article 777 of the Civil Code. Their practical exercise, however, usually requires:

Proof of death and the heir’s relationship to the deceased;
Identification and valuation of estate assets;
Determination of the deceased’s ownership interest;
Probate of any will;
Settlement of debts and estate tax;
A valid extrajudicial or judicial settlement; and
Registration or transfer of particular assets.

An heir may accept or repudiate an inheritance. Acceptance or repudiation generally takes effect as of the date of death. Repudiation must comply with the formal requirements of Article 1051 of the Civil Code; an informal family statement may be insufficient.

Inheritance includes transmissible property, rights, and obligations, but an heir’s liability for the deceased’s obligations is limited to the value of the inheritance received.

First determine what belongs to the estate

Before computing shares, separate the deceased’s property from property belonging to a spouse, co-owner, corporation, partnership, or another person.

For a married decedent, the applicable property regime—such as absolute community, conjugal partnership, or complete separation—must be liquidated. The surviving spouse’s own share in community or conjugal property is not an inheritance. Only the deceased spouse’s portion enters the estate.

Also check whether an asset:

Was exclusively owned by the deceased;
Was jointly or co-owned;
Was inherited or donated with conditions;
Has a valid beneficiary designation;
Is held by a corporation rather than personally by the deceased;
Was transferred before death; or
Is covered by a mortgage, lien, or adverse claim.

A title, tax declaration, bank record, or possession of property is important evidence, but it may not resolve beneficial ownership by itself.

Who are compulsory heirs?

Subject to the combinations and qualifications in the Civil Code, compulsory heirs include:

Legitimate children and descendants;
In their proper cases, legitimate parents and ascendants;
The surviving legal spouse;
Illegitimate children; and
In the limited circumstances stated in Article 903, the parents of an illegitimate decedent.

A person is not a compulsory heir merely because that person cared for the deceased, lived with the deceased, paid expenses, or was verbally promised property.

Children

Legitimate, legitimated, and legally adopted children are generally treated as legitimate children of their parents for succession purposes. A completed adoption creates legal filiation; informal upbringing or treating someone as one’s child does not by itself create the same rights.

An illegitimate child inherits from each legally established parent. Under Article 176 of the Family Code, the legitime of each illegitimate child is generally one-half of the legitime of a legitimate child, subject to the Civil Code rules governing the available portion and the concurrence of other heirs.

The child’s surname is not conclusive. Filiation must be established through legally admissible evidence, which may include an official record of birth, a final judgment, a valid admission of parentage, or other evidence allowed by the Family Code and jurisprudence. Disputed or unrecorded filiation requires prompt legal assessment because different actions and evidence may be governed by different rules and periods.

Surviving spouse

Only a person legally married to the deceased at the time of death generally qualifies as the surviving spouse for compulsory and intestate succession.

A common-law partner, fiancé, or partner in a void marriage does not automatically inherit as a surviving spouse. That person may nevertheless own part of particular property under the Family Code’s co-ownership rules, be named in a valid will within the disposable portion, or have separate contractual or creditor claims.

A spouse who was physically separated from the deceased may still inherit unless a final judgment or a specific statutory rule changes that result. Legal separation, reconciliation, marital nullity, and pending family cases require document-specific analysis.

Parents and other ascendants

Legitimate parents or ascendants are compulsory heirs when the deceased leaves no legitimate children or descendants, subject to the rights of other concurring heirs.

Parents do not inherit ahead of the deceased’s children merely because they are elderly or dependent. The rules for the parents of an illegitimate decedent are distinct and depend on whether the decedent left descendants, a surviving spouse, or illegitimate children.

Siblings and other collateral relatives

Brothers, sisters, nephews, nieces, and other collateral relatives are not compulsory heirs. They may inherit by intestacy when the deceased leaves no descendant, ascendant, surviving spouse, or other heir with a better right under the Civil Code.

Full-blood and half-blood siblings do not always receive identical intestate shares. Representation by nephews and nieces also depends on who survived and how closely they are related.

What is a legitime?

A legitime is the portion of the net hereditary estate that the testator cannot freely dispose of because the law reserves it for compulsory heirs.

Common starting rules include:

Legitimate children and descendants collectively have a legitime of one-half of the hereditary estate, divided according to law.
When a surviving spouse concurs with legitimate children, the spouse’s legitime is generally equal to the legitime of one legitimate child.
Each illegitimate child’s legitime is generally one-half of that of a legitimate child, subject to the disposable-portion limitations.
Legitimate parents or ascendants generally have a collective legitime of one-half when they inherit without a surviving spouse, and one-half when they concur with the spouse, while the spouse generally receives one-fourth.
A surviving spouse who is the sole compulsory heir generally has a legitime of one-half, subject to the special rule for certain marriages celebrated in articulo mortis.
Illegitimate children who are the only compulsory heirs collectively have a legitime of one-half.

These fractions are not a complete share calculator. The correct result can change with the number and status of children, predeceased heirs, representation, adoption, the validity of the marriage, the deceased’s own filiation, prior donations, and whether the succession is testate, intestate, or mixed.

The legitime is computed from the value of property left at death, less allowable debts and charges, with donations that must be included for collation or reduction taken into account. A parent cannot defeat the legitime simply by transferring substantially everything to one child before death.

If there is a will

A valid will controls only within the limits imposed by law.

A will must be presented for probate. Article 838 of the Civil Code states that no will passes real or personal property unless it is proved and allowed in accordance with the Rules of Court. A private agreement among heirs should not be used to bypass probate merely because everyone initially agrees with the will.

The court examines whether the will satisfies the required formalities and whether it was executed voluntarily by a legally competent testator. Questions about forgery, undue influence, fraud, improper witnessing, revocation, or testamentary capacity are determined through evidence.

Even a valid will may be adjusted if it:

Omits a compulsory heir in a manner constituting preterition;
Gives a compulsory heir less than the required legitime;
Gives excessive shares or donations that impair legitimes;
Imposes an unlawful burden on a legitime; or
Attempts an invalid disinheritance.

An impaired compulsory heir may seek completion of the legitime and reduction of excessive testamentary dispositions or donations. The affected disposition is not necessarily void in its entirety; reduction generally applies only as far as required to protect the legitime.

If there is no valid will

Intestate succession applies when there is no will, when the will is void or ineffective, when it does not dispose of the entire estate, or in other circumstances stated in Article 960 of the Civil Code.

The usual order must be applied together with the rules on concurrence:

Children and descendants;
Parents and ascendants when no descendant with a superior right exists;
The surviving spouse, alone or together with heirs specified by law;
Illegitimate children and their descendants under the applicable provisions;
Brothers, sisters, nephews, nieces, and other collateral relatives within the legally permitted degree; and
The State when no qualified heir exists.

This is not a simple “nearest relative takes everything” rule. A surviving spouse and children may inherit together. Legitimate and illegitimate children may also concur, although their shares differ under current law.

Representation and predeceased heirs

Representation allows a qualified descendant to step into the place of an heir who predeceased the decedent, is incapacitated, or was disinherited in circumstances recognized by law. The representatives divide, by branch or per stirpes, only the share the represented person would have received.

Representation does not generally arise merely because an heir voluntarily renounces the inheritance.

In Aquino v. Aquino, the Supreme Court clarified that Article 992’s reference to “relatives” does not include grandparents and other direct ascendants for this purpose. A nonmarital grandchild may therefore inherit from a direct ascendant by representing the child’s parent, provided the required filiation and the other conditions for representation are established. Article 992 continues to affect reciprocal intestate succession involving certain collateral relatives, so it should not be treated as completely abolished.

Can an heir be disinherited?

A compulsory heir may be disinherited only:

Through a valid will;
For a cause expressly listed by law for that class of heir; and
With the legal cause stated in the will.

For children and descendants, the exclusive causes appear in Article 919; separate lists apply to parents or ascendants and to a spouse. Serious accusations, abandonment, maltreatment, unjustified refusal of support, and other possible causes must fit the statutory wording and be proved when contested.

A statement such as “I leave nothing to my son because he disappointed me” is not automatically a valid disinheritance. If the disinherited heir denies the stated cause, the heirs who rely on the disinheritance generally bear the burden of proving it.

Disinheritance should also be distinguished from unworthiness, which may disqualify a person from inheriting because of conduct specified in Article 1032.

Do debts come before the heirs?

Yes. Distribution should not prejudice valid creditors or required estate expenses.

Before heirs divide the net estate, they should identify:

Funeral and administration expenses where legally chargeable;
Mortgages and liens;
Taxes;
Valid claims against the deceased;
Unpaid obligations supported by contracts or other evidence; and
Receivables and claims belonging to the estate.

Heirs should not withdraw, sell, conceal, or divide estate assets while ignoring known creditors. An extrajudicial settlement is available under Rule 74 only when the deceased left no will and no outstanding debts, with the other requirements satisfied.

Extrajudicial settlement

Under Section 1, Rule 74 of the Rules of Court, heirs may settle an estate without appointing an administrator when:

The deceased left no will;
The estate has no outstanding debts;
All heirs are of age, or minors are represented by duly authorized judicial or legal representatives; and
All required heirs participate or are properly represented.

The settlement must be made through a public instrument. A sole heir may execute an affidavit of self-adjudication. The instrument or affidavit must be filed with the Register of Deeds when real property is involved. Rule 74 also requires publication, and a bond equivalent to the value of the personal property under the circumstances specified by the rule.

Publication does not cure the omission of an heir. Rule 74 expressly states that an extrajudicial settlement does not bind a person who did not participate or had no notice.

The rule also provides a two-year protective period involving claims against the bond or real property after distribution. That period is not a universal deadline that automatically validates fraud or bars every action by an excluded heir. The Supreme Court has explained that the nature of the action, participation, notice, compliance with Rule 74, fraud, and applicable limitation or laches principles must be examined separately.

When judicial settlement is needed

Court proceedings are ordinarily appropriate when:

There is a will requiring probate;
Heirs disagree on identity, shares, ownership, valuation, or partition;
An heir was omitted or cannot be located;
Filiation, marriage, adoption, or disinheritance is disputed;
The estate has unresolved debts;
A minor’s interest requires judicial authorization or protection;
Property was allegedly concealed, forged, or improperly transferred;
An executor or administrator must recover or preserve assets; or
No valid extrajudicial settlement is possible.

Proceedings are generally filed in the proper court of the province or city where the deceased resided at death. If the deceased was a nonresident of the Philippines, venue may depend on where Philippine estate property is located. Jurisdiction and venue should be checked against the current Rules of Court and the estate’s value and circumstances.

Estate tax and transfer requirements

For deaths governed by the TRAIN Law rules, the estate tax is generally 6% of the net estate, after the deductions allowed by law. The applicable law is normally the tax law in force on the date of death, so older estates may require a different computation.

The estate tax return is generally due within one year from death. The Commissioner of Internal Revenue may grant a reasonable extension of up to 30 days for filing in meritorious cases. The rules for extending payment, installment payment, and hardship relief are separate and require BIR approval or compliance with statutory conditions.

Where the transfer is through an extrajudicial settlement, the estate tax may generally be paid in installments within two years from the statutory payment date. For a judicial settlement, the approved period may extend up to five years, subject to the Tax Code and BIR requirements.

The estate tax amnesty under Republic Act No. 11956 covered qualified estates of persons who died on or before May 31, 2022, but its statutory availment period ended on June 14, 2025. Heirs handling an old unpaid estate should ask the BIR about the currently available ordinary filing and payment process rather than assuming that amnesty remains open.

Payment of estate tax does not by itself settle heirship or cure an invalid partition. Conversely, a deed of settlement does not replace BIR clearance, registration, local transfer-tax requirements, or the procedures of banks and other institutions.

Use the BIR’s current estate-tax checklist and filing instructions because documentary requirements and accepted channels can change.

Practical steps for heirs

Secure the civil records. Obtain the PSA death certificate and relevant birth, marriage, adoption, annulment, or death records of possible heirs.
Look for a will. Check the deceased’s records, lawyer, bank storage, and trusted family members. Preserve the original document and do not write on, staple, alter, or destroy it.
Prepare a complete family tree. Include all children, including adopted and nonmarital children; predeceased children and their descendants; the surviving spouse; parents; and previous marriages.
Inventory the estate. List land, condominium units, vehicles, bank accounts, shares, businesses, receivables, insurance, digital assets, personal property, and possible claims.
Identify ownership and the marital property regime. Collect titles, deeds, tax declarations, contracts, corporate records, and documents showing when and how each asset was acquired.
List debts and expenses. Preserve loan documents, billing statements, receipts, tax records, mortgage papers, and creditor communications.
Obtain valuations. Different assets may require fair-market, zonal, assessed, book, or appraised values for different legal and tax purposes.
Compute provisional shares. Do this only after establishing the net estate, all qualified heirs, prior donations, and whether a valid will exists.
Choose the proper settlement procedure. Use extrajudicial settlement only if every Rule 74 condition is genuinely met.
Complete tax and registration requirements. Coordinate with the BIR, Register of Deeds, local treasurer, banks, corporations, and other custodians as applicable.
Account transparently. Keep an estate ledger showing income, rents, withdrawals, expenses, taxes, and distributions.

Evidence to preserve

Keep originals or authenticated copies of:

Death, birth, marriage, and adoption records;
The original will and any codicil;
Land titles, deeds, surveys, and tax declarations;
Bank, investment, pension, and insurance records;
Corporate stock and business records;
Loan, mortgage, and creditor documents;
Receipts for funeral, preservation, and administration expenses;
Proof of the source and acquisition date of property;
Prior deeds of donation and records of substantial advances to heirs;
Messages or letters concerning parentage, ownership, promises, or transfers;
Medical records relevant to testamentary capacity, if lawfully obtained;
Specimen signatures and records relevant to suspected forgery;
Existing extrajudicial settlements, waivers, quitclaims, and notices; and
Proof of possession, rental collections, improvements, and property income.

Make secure digital copies. Do not surrender the only original to another heir without a written acknowledgment.

Common mistakes

Dividing the gross property without first liquidating the marital property regime;
Treating the surviving spouse’s own property share as an inheritance;
Excluding a child because of surname, family conflict, or birth outside marriage;
Assuming a common-law partner has the same rights as a legal spouse;
Believing the eldest child or the person holding the title becomes sole owner;
Using an affidavit of self-adjudication when more than one heir exists;
Signing a settlement before checking for other children, descendants, or a will;
Assuming publication makes an omitted heir’s share disappear;
Selling a specific estate asset before partition as though one heir already owns it exclusively;
Treating a verbal renunciation as legally sufficient;
Ignoring donations that may need collation or reduction;
Paying estate tax without completing the legal settlement and transfer process;
Letting one heir collect rents or withdraw money without an accounting; and
Waiting because relatives say there is “no deadline.” Different claims have different limitation periods, and delay can cause loss of evidence or support defenses such as laches.

When legal help is urgent

Consult a Philippine succession lawyer promptly if:

Someone is about to sell, mortgage, withdraw, or transfer an estate asset;
A deed, will, signature, birth record, or marriage is allegedly forged or concealed;
An heir was excluded from a settlement or affidavit of self-adjudication;
A will has been found but is being withheld or destroyed;
Filiation is disputed or not reflected accurately in civil records;
The deceased had several marriages, families, adopted children, or foreign heirs;
A compulsory heir was disinherited;
The estate includes a business, substantial debt, foreign property, or contested ownership;
A minor or legally incapacitated heir is involved;
Court, BIR, creditor, foreclosure, or adverse-claim papers have been received; or
Property is deteriorating, income is disappearing, or evidence may be lost.

Immediate relief may involve preservation orders, annotation of claims, probate, appointment of an administrator, accounting, reconveyance, partition, or other remedies. The correct action and deadline depend on the documents and events, so generic limitation periods should not be applied without examining the record.

Frequently asked questions

Can a parent leave everything to only one child?

Not ordinarily if other compulsory heirs survive. A will may favor one child only within the disposable portion and subject to legitimes, collation, and reduction of excessive dispositions.

Can an illegitimate child inherit from the father?

Yes, if filiation is legally established and no specific disqualification applies. The child’s legitime is generally one-half of a legitimate child’s legitime.

Can a nonmarital grandchild inherit from a grandparent?

Yes, in the direct line through a valid right of representation, subject to proof of filiation and the other requirements. The Supreme Court’s ruling in Aquino v. Aquino rejected the use of Article 992 to bar representation from a direct ascendant merely because of the grandchild’s birth status.

Does the eldest child receive a larger share?

No general rule gives the eldest child a larger inheritance. Children in the same legal class ordinarily share equally, subject to representation and the rules governing legitimate and illegitimate filiation.

Does the person who cared for the deceased inherit more?

Caregiving alone does not increase a statutory share. The caregiver may have a valid contractual or reimbursement claim, or may receive property under a valid will within legal limits.

Can an heir sell inherited property before partition?

Before partition, heirs generally own hereditary rights in common rather than exclusive ownership of each specific asset. A co-heir may dispose of hereditary rights subject to legal limitations, but cannot safely sell another heir’s share or unilaterally convey an entire specific property. Article 1088 may also give co-heirs a one-month right to be subrogated to a stranger’s purchase of hereditary rights after written notice.

Can heirs settle without going to court?

Yes, but only when all requirements for an extrajudicial settlement under Rule 74 are satisfied. A will, unresolved debt, missing heir, disputed share, or lack of proper representation may require judicial proceedings.

Does an heir inherit the deceased’s debts?

Transmissible obligations form part of the estate, but an heir’s responsibility is limited to the value of the inheritance received. Heirs should not distribute the estate while valid debts remain unresolved.

Can an heir waive an inheritance before the person dies?

A compromise or renunciation of a future legitime is generally void. After death, an heir may repudiate the inheritance only in the manner required by law.

Is there one deadline for all inheritance claims?

No. Probate, estate tax, Rule 74 remedies, reconveyance, partition, fraud, incapacity, creditor claims, and filiation issues may follow different periods and accrual rules. Seek advice as soon as a right is disputed.

Official legal sources

This article provides general legal information, not legal advice or a definitive computation of any person’s share. Inheritance rights depend on the dates, family relationships, property records, will, donations, debts, and procedural history of the particular estate. Laws and official procedures were checked through August 28, 2026.