Selling inherited property in the Philippines is a complex process governed by the Civil Code and the National Internal Revenue Code (NIRC). Unlike a standard sale between living individuals, transferring title from a deceased person (the decedent) to a buyer requires a series of legal steps to settle the estate first.

The following is an exhaustive breakdown of the documents required to legally and validly sell inherited real estate.

I. The Preliminary Step: Settlement of Estate

Before a sale can be finalized, the "Chain of Totality" must be established. You cannot sell what you do not legally own yet. The heirs must first undergo either Judicial Settlement (if there is a dispute or a will) or Extrajudicial Settlement (if there is no will and no debts).

1. The Deed of Extrajudicial Settlement of Estate and Sale

The most common document used is a "Deed of Extrajudicial Settlement of Estate with Absolute Sale." This single document performs two functions: it declares who the legal heirs are and simultaneously sells the property to the buyer.

Requirement: Must be signed by all legal heirs.
Requirement: Must be notarized.
Requirement: Must be published in a newspaper of general circulation once a week for three consecutive weeks (Affidavit of Publication required).

II. Mandatory Tax Documents (BIR Requirements)

To transfer the title, the Bureau of Internal Revenue (BIR) must issue a Certificate Authorizing Registration (eCAR). Without this, the Register of Deeds will not cancel the old title.

Estate Tax Return (BIR Form 1801): Proof that the taxes on the transfer of the decedent's assets to the heirs have been filed.
Proof of Payment: Revenue Official Receipt (ROR) or Bank Validated Deposit Slip.
Notice of Death: (If applicable under older tax laws, though the TRAIN Law simplified this).
Certified True Copy of the Death Certificate: Issued by the Philippine Statistics Authority (PSA).
TIN of the Decedent and the Heirs: All parties, including the deceased, must have Tax Identification Numbers.
Affidavit of Self-Adjudication: If there is only one sole heir.

III. Property-Specific Documents

These documents identify the land and its current valuation for tax purposes.

Original Owner’s Duplicate Copy of the Title: This is the Transfer Certificate of Title (TCT) or Condominium Certificate of Title (CCT). If lost, a court process for reconstitution is required.
Certified True Copy of the Title: Obtained from the Register of Deeds for the BIR's verification.
Tax Declaration (Land and Improvement): Issued by the Assessor’s Office. Even if the land is vacant, a "Certificate of No Improvement" is required.
Real Property Tax Clearance: Issued by the City or Municipal Treasurer, proving that the annual property taxes (Amilyar) are paid up to date.
Vicinity Map/Lot Plan: Usually required if the property is being subdivided or for precise identification.

IV. Identification and Relationship Documents

The BIR and the Register of Deeds must verify that the sellers are indeed the legal heirs.

Birth Certificates (PSA): To prove the relationship between the decedent and the children/heirs.
Marriage Contract (PSA): To prove the relationship between the decedent and the surviving spouse.
Valid Government-Issued IDs: For all heirs and the buyer.
Special Power of Attorney (SPA): If one or more heirs are based abroad or cannot be physically present to sign the documents. If signed abroad, the SPA must be apostilled or consularized.

V. Special Requirements

Depending on the specific nature of the land, additional clearances may be necessary:

DAR Clearance: If the land is agricultural, a clearance from the Department of Agrarian Reform is required to ensure it is not covered by the Comprehensive Agrarian Reform Program (CARP) or exceeds retention limits.
HLURB/DHSUD Clearance: Required if the property is part of a subdivision or a condominium project.
Certificate of No Pending Case: If the estate underwent judicial settlement, a court certification is needed.

VI. Summary of the Transfer Process

Drafting: Prepare the Deed of Extrajudicial Settlement.
Publication: Publish the deed in a newspaper.
Tax Filing: Compute and pay the Estate Tax (currently a flat 6% under the TRAIN Law) and the Capital Gains Tax/Documentary Stamp Tax for the sale.
eCAR Issuance: Obtain the Electronic Certificate Authorizing Registration from the BIR.
Local Transfer Tax: Pay the transfer tax at the Treasurer's Office.
Registration: Submit all documents to the Register of Deeds for the issuance of the new title in the buyer's name.