Inheritance Rights of Children When a Deceased Parent’s Land Is Sold (Philippines)

This article explains, in Philippine law, what happens to the children’s inheritance rights when land of a deceased parent is (or was) sold: who may sell, when consent is required, what buyers acquire, remedies if a sale was improper, how shares are computed, and the tax/registry steps to make things stick. It’s a general guide—not a substitute for legal advice on your exact facts.

1) First principles: who owns the land at the moment of death?

Identify the property regime first.

Absolute community / conjugal partnership (typical for married parents) → split the spouses’ shares first (liquidation), then only the decedent’s half (or exclusive assets) become part of the estate.
Exclusive property (brought into the marriage, inherited, or properly excluded by law) → 100% goes into the estate.

At death, heirs become co-owners of the estate by operation of law.

Until partition, each heir owns an undivided aliquot share; no one owns a specific corner of the land yet.

Compulsory heirs and legitimes.

Children (legitimate and illegitimate) are compulsory heirs; an adopted child is treated as a legitimate child; stepchildren (not adopted) are not heirs by default.
The surviving spouse is also a compulsory heir, separate from any conjugal/community share.

Practical effect: No one can unilaterally dispose of the entire land of the estate unless all heirs (and the surviving spouse where relevant) validly participate—or a court authorizes it.

2) When the land is sold after the parent’s death

A) Valid paths to sell

Extrajudicial Settlement (Rule 74) if: (i) no will, (ii) no outstanding debts, (iii) all heirs of legal age consent (minors must act through a court-appointed guardian), and (iv) the estate is not in litigation.
- Heirs may sign a “Deed of Extrajudicial Settlement (EJS) and Sale” in one instrument.
- Publish, post bond if required by the Registry, and annotate the Rule 74 two-year lien on the new title.
Judicial settlement / intestate or testate proceedings if there’s a will, debts, minor heirs without a guardian, or disagreement.
- Sale of estate property generally requires court approval (estate under a judicial administrator).

B) Who must sign?

All co-heirs (and the surviving spouse in two capacities if the land is conjugal/community: (1) as co-owner of her/his share before succession; and (2) as heir to the decedent).
Minors or incapacitated heirs: through a court-appointed guardian; a parent’s signature as parent alone is not enough to sell a child’s hereditary share—get guardianship and court leave for the sale.

C) What if only one heir sells?

A co-owner may sell only his/her undivided share. The deed is valid only to that extent; it does not bind the shares of non-consenting heirs.
The buyer steps into the co-ownership and must respect later partition.
Co-owner’s right of redemption may be available (heirs can redeem a co-owner’s undivided share within the statutory period once they learn of the sale).

D) What if the surviving spouse sells the whole land alone?

If the property was conjugal/community, the spouse can’t sell the entirety on his/her signature alone. The sale is effective only as to:
- the spouse’s own conjugal/community share, and
- whatever the spouse later gets as an heir.
As to the children’s shares, the sale is ineffective/void without their consent (or court approval via guardianship, if minors).

E) Buyer in good faith vs. forged or defective documents

Good faith protects buyers only if the seller had power to convey and the chain of title is not forged.
Forged deeds, falsified EJS, or sales by non-owners convey no title—even to an innocent buyer. Heirs can sue for annulment/reconveyance and cancellation of title.

3) When the land was sold before death

A) Genuine sale by the parent (for value)

If the parent validly sold and delivered the land before death, it does not form part of the estate—even if the title remained in the parent’s name and formal transfer lagged.
Heirs may compel transfer/registration in favor of the buyer, unless they can prove invalidity (e.g., incapacity, vitiated consent).

B) Donation or simulated sale (to favor someone)

Lifetime transfers that impair the children’s legitimes are inofficious to the extent of impairment.
After death, children may demand reduction and collation (computing all lifetime gifts back into the estate) so their legitime is made whole.
A sham sale (really a donation or simulated) can be attacked and reduced/annulled, but you must prove the facts (consider timing, price grossly below value, continued possession by donor, etc.).

4) Computing the children’s shares (intestate basics)

Exact math depends on: (a) number and status of children (legitimate/illegitimate/adopted), (b) presence of surviving spouse, and (c) whether the land is exclusive or conjugal/community.

Typical flow (no will):

Liquidate the marriage (if any): determine net conjugal/community property; split 50/50 between spouses.
Form the estate out of the decedent’s half (plus exclusive assets).
Heirs of the estate:
- Surviving spouse + legitimate children → share equally (spouse’s hereditary share is generally equal to that of one legitimate child).
- Illegitimate children → are compulsory heirs, with legitime generally half of a legitimate child’s legitime (they inherit with the surviving spouse and legitimate children, but there are legal walls between illegitimate children and the legitimate relatives of their parents).
- Adopted child → treated as legitimate.
Partition → assign specific portions of the land or sell and divide proceeds according to aliquot shares.

When minors are involved, keep their shares intact (cash placed in blocked accounts or TCTs in their names with “no sale without court approval” annotation).

5) May the heirs sell first and partition in cash later?

Yes. Heirs may agree to sell the land as co-owners and split the proceeds. Make sure:

Everyone (or the court-appointed guardian) signs;
The deed states the undivided nature and how proceeds are split;
Taxes and fees are withheld at source (see §8);
Escrow or two-step closing is used so the buyer receives clean title after estate clearance.

6) Remedies if a sale ignored the children’s rights

Annulment/Nullity of Deed (lack of authority; forgery; sale by non-owner).
Reconveyance / Cancellation of Title (if title already issued off a void document).
Quieting of Title (to remove a cloud).
Reduction of inofficious donations (if a lifetime transfer impaired legitimes).
Partition (to settle co-ownership and deliver specific shares).
Accounting & damages (rents/produce while someone else held the land).
Redemption (if a co-owner sold his/her undivided share to a stranger, within the statutory period).

Prescription notes (quick cues):

Actions based on void deeds (absolute nullity) are generally imprescriptible.
Reconveyance from an implied trust: often subject to a 10-year period counted from the issuance of the title.
Rule 74 EJS lien: creditors/heirs not parties may assail within 2 years from registration (without prejudice to other longer actions based on fraud/void deeds).

7) Special situations

Heirs abroad / unavailable: use Special Powers of Attorney (consularized/apostilled).
Agricultural land / CLOA / ancestral domain: check agrarian or indigenous law constraints (e.g., retention ceilings, restrictions on transfer, right of redemption/repurchase).
Tax delinquency sales: heirs can redeem within the statutory redemption period.
Mortgage on the land: sale proceeds should pay off liens or buyer takes subject to mortgage.
Usufruct/rights of surviving spouse: distinct from conjugal share; sometimes provided in wills or by law in specific cases.

8) Taxes, fees, and clearances (estate then sale)

Estate stage (before any transfer to buyers or to heirs on title):

Estate Tax Return (generally within 1 year from death, extendable) and Estate Tax (TRAIN Law’s 6% of net estate, with allowable deductions).
BIR Certificate Authorizing Registration (CAR) for estate transfer to heirs or to buyer (if doing EJS + Sale).
Local transfer tax (provincial/city) and Registry fees.

Sale stage (once estate is settled or simultaneously with EJS):

Capital Gains Tax (CGT) at 6% of the higher of zonal value/fair market value/gross selling price (if capital asset), or Creditable Withholding Tax if ordinary asset.
Documentary Stamp Tax, Notarial fees, and Transfer tax again (buyer’s turn).
New TCT/CCT issuance in the buyer’s name.

Skipping the estate tax/CAR is the #1 reason Registries refuse transfers—even if everyone signed the deed of sale.

9) Drafting and documentation tips

Title and tax decla: verify encumbrances, names, technical descriptions.
Affidavit of Self-Adjudication (single heir only) or EJS (multiple heirs) with publication and Rule 74 annotation.
Guardianship order if any heir is a minor or incompetent.
SPA / Board resolutions for representatives.
Marriage/death/birth certificates to prove filiation and property regime.
Deed of Absolute Sale that recites authority (EJS, letters of administration, guardianship, or both).
Partition Plan (if dividing the land) prepared by a geodetic engineer and approved where required.

10) Quick decision tree (children’s perspective)

Was the land sold before or after death?
- Before: Was it a real sale? If it impaired legitimes → reduction/collation.
- After: Did all heirs/surviving spouse (and guardian for minors) consent or did a court authorize? If not → sale binds only the seller’s undivided share or is void as to others.
Is the property conjugal/community?
- First liquidate; only the decedent’s share is inheritable.
Do we need court?
- Yes if there’s a will, debts, minors without guardian, or disagreement.
Tax/registry compliance ready?
- Estate CAR first; then CGT/DST/transfer for the sale.
Need remedies?
- Choose annulment/reconveyance/partition/reduction as the case fits; consider redemption if a co-heir sold to a stranger.

11) FAQs

Can one heir “sell his share” without the others? Yes—only his undivided share. The buyer becomes a co-owner and must join partition.

The surviving spouse sold the entire land—can we recover? Yes, to the extent the sale exceeded the spouse’s own and hereditary shares. Seek annulment/reconveyance as needed.

We found a deed signed when our parent was very ill—does that void it? If you can prove incapacity, undue influence, or lack of consent, the deed is voidable/void. File promptly.

Some children are illegitimate—do they inherit? Yes, as compulsory heirs (with statutory rules on legitime). An adopted child inherits as legitimate. Stepchildren do not inherit unless adopted or given by will/donation.

There are debts—can we still do an EJS and sell? Only if all known debts are paid or settled; otherwise, do judicial settlement so creditors are protected.

12) Bottom line

Children’s rights attach at death and follow the land.
No valid transfer of the whole property happens after death without all heirs (and the surviving spouse) or the court on board.
Before death transfers stand, but cannot cut into legitimes—children can collate/reduce inofficious dispositions.
Taxes and registry work (estate first, sale second) are essential to make titles unassailable.

Need a tailored plan?

If you share: (1) marital property facts, (2) who the heirs are (ages/status), (3) whether there are debts, and (4) whether a sale already happened, I can draft the exact step-by-step checklist and deed templates (EJS, guardianship requests, sale clauses) suited to your case.