Quick answer

An heir’s right generally begins at the moment of the decedent’s death, but that does not mean an heir immediately owns a particular house, bank account, or parcel of land. The estate must first be identified, the spouses’ property regime liquidated when applicable, debts and taxes paid, any will probated, and the remaining estate partitioned among the proper heirs.

Philippine law protects certain compulsory heirs through a reserved share called the legitime. A will cannot validly deprive them of that share unless there is a legally sufficient disinheritance. If there is no valid will—or the will does not dispose of the entire estate—the Civil Code’s rules on intestate succession determine who inherits and how much.

The result in a particular estate depends on several facts: whether there is a valid will; the decedent’s citizenship; the validity of any marriage; the number and filiation of children; adoption or legitimation; whether an heir predeceased the decedent; the ownership and marital character of each asset; prior donations; debts; and whether anyone validly repudiated or became disqualified from inheriting.

What passes to the heirs

Succession covers the decedent’s property, transmissible rights, and obligations that are not extinguished by death. An heir’s responsibility for inherited obligations is limited to the value of the inheritance. Rights to the succession are transmitted from death, subject to estate administration, payment of debts, and partition under Articles 774–781 of the Civil Code of the Philippines.

Before partition, two or more heirs generally own the estate in common. No co-heir may treat a specific estate asset as exclusively his or hers merely because that person expects to receive it. A sale or mortgage by one heir cannot convey the other heirs’ shares.

Not everything associated with the deceased necessarily belongs to the estate. Ownership must be examined asset by asset. Property belonging to the surviving spouse, another co-owner, a corporation, or a partnership must first be separated from the decedent’s property.

The surviving spouse’s property share is separate from inheritance

When a married person dies, the absolute community or conjugal partnership must ordinarily be liquidated. After common obligations and reimbursements are accounted for, the surviving spouse receives the share belonging to him or her under the marital property regime. Only the decedent’s resulting share enters the hereditary estate.

The surviving spouse may then inherit from that estate in a separate capacity as an heir. Thus, the spouse’s total entitlement may include both:

The spouse’s own share in community or conjugal property; and
The spouse’s hereditary share in the decedent’s net estate.

This is not automatically “one-half of every property.” Exclusive property, marriage settlements, reimbursements, debts, forfeiture rules, and the applicable property regime can change the computation. The liquidation rules appear in Articles 102–103 and 129–130 of the Family Code.

Who are compulsory heirs?

Under Articles 886–887 of the Civil Code, compulsory heirs generally include:

Legitimate children and descendants;
In their default, legitimate parents and ascendants;
The surviving legal spouse; and
Illegitimate children whose filiation is duly proved.

Legitimate parents and ascendants are ordinarily excluded as compulsory heirs when legitimate children or descendants inherit. The surviving spouse and illegitimate children, however, may concur with other compulsory heirs.

A legally adopted child is considered the legitimate child of the adopter for all intents and purposes. The adoption decree, applicable adoption law, and identity of the decedent must still be examined. The current framework is found in the Domestic Administrative Adoption and Alternative Child Care Act.

A legitimated child enjoys the same rights as a legitimate child. A stepchild, foster child, godchild, niece, nephew, or person informally treated as a child does not automatically acquire a child’s inheritance rights without a valid adoption, applicable blood relationship, or valid testamentary gift.

Children born outside marriage

An illegitimate child may inherit from either parent if filiation is established through the evidence and within the periods allowed by law. Relevant evidence may include a civil-registry birth record, a final judgment, an admission of filiation in a public document or signed handwritten instrument, open and continuous possession of the status of a child, and other evidence permitted by law. Articles 172, 175, and 176 of the Family Code govern filiation and provide that each illegitimate child’s legitime is one-half of a legitimate child’s legitime.

For intestate succession from a direct ascendant, the Supreme Court has clarified that a child born outside marriage may represent a predeceased parent and inherit from a grandparent, regardless of the marital status of the child or parent, provided filiation and the other requirements for representation are proved. Article 992’s remaining restriction principally concerns succession in one’s own right across legitimate and illegitimate collateral family lines. See Aquino v. Aquino, G.R. Nos. 208912 and 209018, December 7, 2021.

Because filiation disputes are highly fact-sensitive and subject to special procedural rules, an unlisted or disputed child should obtain legal advice before an estate is divided.

What is the legitime?

The legitime is the portion of the estate that the testator cannot freely give away because the law reserves it for compulsory heirs. It is calculated from the net hereditary estate, with relevant lifetime donations added when required for collation.

Common situations under the Civil Code include:

Heirs left by the testator	Reserved legitime	Ordinarily disposable by will
Legitimate children only	One-half collectively	One-half
One legitimate child and spouse	Child: one-half; spouse: one-fourth	One-fourth
Two or more legitimate children and spouse	Children: one-half collectively; spouse: same legitime as one legitimate child	Balance after those legitimes
Legitimate parents only	One-half collectively	One-half
Legitimate parents and spouse	Parents: one-half; spouse: one-fourth	One-fourth
Spouse only	Generally one-half	Generally one-half
Illegitimate children only	One-half collectively	One-half
Illegitimate children and spouse	Children: one-third collectively; spouse: one-third	One-third

These are starting rules, not a universal calculator. The shares require closer computation when legitimate and illegitimate children concur, descendants inherit by representation, prior donations must be collated, an heir is disqualified or has repudiated, or the estate includes indivisible property. The special rule for a marriage celebrated in articulo mortis may also affect a sole surviving spouse’s legitime.

If the will gives a compulsory heir less than the proper legitime, that heir may demand completion of the share. Excessive testamentary gifts or lifetime donations may be reduced to the extent necessary to protect legitimes.

Can a parent leave everything to only one child?

Usually not if other compulsory heirs survive. A parent may favor one child only within the disposable portion, unless the other compulsory heirs validly receive their legitimes through other property.

Complete omission of a compulsory heir in the direct line may constitute preterition under Article 854. Depending on the circumstances, it can annul the institution of heirs while preserving devises and legacies that do not impair legitimes. A mere statement such as “I leave nothing to my child” is not necessarily a valid disinheritance.

Valid disinheritance requires more than family conflict

A compulsory heir may be deprived of the legitime only through a will that specifies a cause expressly recognized by law. If the disinherited heir denies the cause, the other heirs bear the burden of proving it. An unstated, unproved, or legally insufficient cause does not validly remove the legitime.

Articles 915–923 of the Civil Code contain separate statutory grounds for disinheriting children or descendants, parents or ascendants, and a spouse. Estrangement, personal disappointment, unequal financial success, or a simple family quarrel is not automatically a legal ground.

Who inherits when there is no valid will?

Intestate succession applies when there is no will, the will is void or has lost validity, the will leaves part of the estate undisposed of, or an instituted heir cannot inherit and no substitution or other applicable mechanism fills the share.

The nearest relative generally excludes a more distant relative, subject to representation. In the direct descending line, children inherit in their own right, while qualifying descendants of a predeceased or disqualified child may take that child’s place per stirpes—by family branch.

Common intestate combinations include:

Surviving heirs	General intestate division
Legitimate children only	Entire net estate equally among them
Legitimate and illegitimate children, no spouse	Each legitimate child ordinarily receives twice the share of each illegitimate child
Legitimate children and spouse	Spouse receives the same share as each legitimate child
Legitimate children, illegitimate children, and spouse	Spouse and each legitimate child receive two units; each illegitimate child receives one unit
Spouse and illegitimate children only	One-half to spouse; one-half collectively to illegitimate children
Legitimate parents and spouse	One-half to parents or ascendants; one-half to spouse
Legitimate parents and illegitimate children, no spouse	One-half to parents or ascendants; one-half collectively to illegitimate children
Legitimate parents, spouse, and illegitimate children	One-half to parents or ascendants; one-fourth to spouse; one-fourth collectively to illegitimate children
Spouse only, with no qualifying descendants, ascendants, or illegitimate children	Entire estate to spouse, subject to the rule on siblings, nephews, and nieces
Spouse with brothers, sisters, nephews, or nieces	One-half to spouse; one-half to the qualifying collateral relatives
No descendants, ascendants, illegitimate children, or spouse	Collateral relatives inherit under the statutory order, generally only up to the fifth degree
No qualified heir	The State inherits through the required court process

Full-blood siblings generally receive twice the share of half-blood siblings when they inherit together. Representation in the collateral line is limited to children of brothers or sisters. The detailed order and exceptions are in Articles 960–1014 of the Civil Code.

Does an unmarried partner inherit?

An unmarried or common-law partner is not a “surviving spouse” for compulsory or intestate succession. Cohabitation alone does not create spousal inheritance rights.

The surviving partner may nevertheless own part of property acquired during the relationship under the co-ownership rules in Articles 147 or 148 of the Family Code. That ownership share must be determined before identifying the decedent’s estate. The partner may also receive a valid testamentary gift, subject to compulsory heirs’ legitimes and legal prohibitions.

The validity of the alleged marriage is therefore crucial. A marriage certificate is strong evidence, but prior marriages, annulment or nullity judgments, presumptive-death proceedings, and good- or bad-faith issues can materially affect both property and succession rights.

A will must be probated

No will passes real or personal property unless it is proved and allowed in court. Finding a signed will does not authorize the family to distribute assets privately as though probate were optional. Article 838 of the Civil Code and the Rules on settlement of estates govern probate.

Preserve the original will and every codicil. Do not write on, staple, repair, tear, or remove pages. Questions about signatures, witnesses, notarization, testamentary capacity, fraud, duress, or undue influence must be resolved through the proper proceeding.

Extrajudicial settlement: when it is allowed

Under Rule 74, an estate may generally be settled without administration proceedings only when:

The decedent left no will;
The estate has no outstanding debts;
All heirs participate;
All heirs are of legal age, or minors are represented by duly authorized judicial or legal representatives; and
The settlement complies with the required public instrument, registration, bond, and publication rules.

The heirs execute a public instrument of extrajudicial settlement and file it with the Register of Deeds. A sole heir may use an affidavit of self-adjudication. The fact of settlement must be published in a newspaper of general circulation once a week for three consecutive weeks. A bond equivalent to the value of the personal property is required under the Rule.

The law presumes that the decedent left no debts if no creditor petitions for letters of administration within two years after death. That presumption does not justify concealing known creditors.

An extrajudicial settlement does not bind a person who did not participate or had no notice. Rule 74’s two-year remedy is not a universal deadline that automatically defeats an omitted heir. The Supreme Court has explained that the period applies under specific conditions, particularly where the person participated or had notice and Rule 74 was strictly followed. Other actions and prescriptive periods may apply where an heir was excluded, fraud occurred, or property was held under an implied trust. An omitted heir should act immediately rather than assume that a particular period is available.

Rule 74 also retains a separate court-supervised summary procedure for an estate with a gross value not exceeding ₱10,000. Because that statutory threshold remains extremely low and the procedure still requires a petition and publication, it is rarely useful in modern estates.

When judicial settlement is necessary or safer

Court settlement is generally required or prudent when:

There is a will;
Heirs dispute their identities, filiation, shares, or the validity of documents;
An heir is missing or cannot validly participate;
A minor or incapacitated heir lacks proper representation;
Debts are disputed or may exceed the estate;
Property ownership is contested;
The estate includes a business requiring continuing administration;
The heirs cannot agree on partition; or
Fraud, concealment, forgery, or misuse of estate property is alleged.

Venue generally lies in the province where the decedent resided at death or, for a nonresident, where estate property is located. First-level courts exercise probate jurisdiction when the gross estate does not exceed ₱2 million; estates above that amount fall within Regional Trial Court jurisdiction under Republic Act No. 11576.

In a judicial settlement, the court fixes the period for creditors to file money claims. The period must be at least six months but not more than twelve months from the first publication of the notice. Anyone receiving such a notice should observe the exact deadline stated in the court order.

Estate tax and transfer requirements

Inheritance shares and estate tax are different questions. A person may legally be an heir even though tax and registration requirements remain unfinished.

For deaths covered by the TRAIN regime, estate tax is generally six percent of the net taxable estate, not six percent of each heir’s gross share. Available deductions may include the statutory standard deduction, qualifying claims and mortgages, the permitted family-home deduction, and the surviving spouse’s net share in community or conjugal property. The law applicable on the date of death must be checked; older estates may be governed by older tax rules.

An estate tax return may be required when the transfer is taxable, when the gross estate exceeds ₱5 million even if no tax is ultimately due, or when the estate includes registered or registrable property—such as land, vehicles, or shares—for which BIR clearance is needed. The ordinary filing deadline is one year from death under Republic Act No. 10963. Filing and payment may be electronic or manual through the channels authorized by the Tax Code as amended by the Ease of Paying Taxes Act.

If timely payment would cause undue hardship or the estate lacks sufficient cash, statutory extensions or installment arrangements may be available, subject to BIR requirements. Do not assume that an extension is automatic.

The estate-tax amnesty filing period ended on June 16, 2025. Persons who validly availed themselves of the amnesty may still submit proof of estate settlement for eCAR processing; however, a new amnesty application can no longer be filed under that expired window. See BIR Revenue Memorandum Circular No. 33-2026.

Late estates should still be settled. Ask the BIR to compute the tax, interest, and applicable additions under the law in force at death. Use the BIR estate-tax page to check current forms and documentary requirements.

Practical steps for heirs

Secure the property. Protect titles, vehicles, valuables, records, rental income, and business assets. Keep an inventory and photographs. Avoid private withdrawals, sales, or transfers without authority.
Obtain civil-registry records. Secure the PSA death certificate and relevant birth, marriage, adoption, and death records. Build a family tree that includes children from every relationship and descendants of predeceased children.
Preserve every will. Locate the original will and codicils, then consult counsel about probate.
Identify ownership before computing shares. Collect titles, deeds, tax declarations, condominium records, vehicle registrations, stock certificates, bank records, loan documents, business records, marriage settlements, and proof of contributions to co-owned property.
List debts and obligations. Include mortgages, taxes, judgments, loans, unpaid expenses, and claims asserted by or against the estate. Do not distribute the estate while material liabilities remain unresolved.
Review lifetime transfers. Preserve deeds of donation, receipts, acknowledgments, and records of advances. Some gifts must be considered when computing legitimes and partition.
Choose the lawful settlement route. Use probate or judicial settlement when required. Use extrajudicial settlement only if every Rule 74 condition is genuinely satisfied.
Address tax before the deadline. Determine whether a return is required, value property as of death, file within one year when applicable, and obtain the eCAR needed for registrable assets.
Execute and register the partition. After liabilities and taxes are addressed, complete the deed or obtain the court’s distribution order, then process registration with the relevant agencies.
Keep a full accounting. Anyone controlling estate assets should document collections, expenses, withdrawals, rents, and distributions for all heirs.

Evidence worth preserving

Keep originals and secure digital copies of:

Death, birth, marriage, adoption, and legitimation records;
The will, codicils, envelopes, and information about witnesses;
Land titles, tax declarations, deeds, surveys, and assessor’s records;
Bank, investment, pension, insurance, and corporate records;
Vehicle registrations and receipts;
Marriage settlements and proof that property was exclusive, community, conjugal, or co-owned;
Loan agreements, promissory notes, mortgages, tax bills, and creditor notices;
Records of donations and advances to heirs;
Written acknowledgments or other evidence of filiation;
Proof of possession, rental income, harvests, dividends, or business earnings after death;
The extrajudicial settlement, publication affidavit, newspaper issues, eCAR, and registration receipts; and
Messages or documents suggesting concealment, forgery, pressure, or unauthorized disposal.

Common mistakes

Assuming the eldest child receives a larger share;
Treating all property titled in the decedent’s name as exclusively owned by the decedent;
Dividing community or conjugal property before liquidation;
Excluding a child born outside marriage without checking filiation;
Treating a common-law partner as a legal spouse—or ignoring that partner’s possible co-ownership;
Using an affidavit of self-adjudication when there are other heirs;
Settling extrajudicially despite a will or known debts;
Believing newspaper publication cures the omission of an heir;
Selling an entire property when the seller owns only an undivided hereditary interest;
Distributing cash before creditors and taxes are addressed;
Destroying or withholding a will;
Signing a waiver without understanding that acceptance or repudiation may become irrevocable; and
Attempting to waive a future inheritance while the property owner is still alive. A compromise or renunciation of a future legitime is generally void.

When legal help is urgent

Consult a Philippine succession lawyer promptly if:

An heir was omitted from a deed, court petition, or title;
Someone is selling, mortgaging, withdrawing, or collecting from estate assets;
A will or deed may be forged, altered, concealed, or signed under pressure;
Filiation, adoption, marriage validity, or a prior marriage is disputed;
A minor, incapacitated person, missing heir, foreign citizen, or overseas asset is involved;
The estate may be insolvent;
A creditor’s court deadline is running;
The one-year estate-tax deadline is near or has passed;
A family home is being partitioned despite a minor beneficiary;
Different family branches dispute representation; or
The decedent was not a Philippine citizen.

For a foreign decedent, the order of succession, amount of successional rights, and intrinsic validity of testamentary provisions are generally governed by the decedent’s national law under Article 16 of the Civil Code. Cross-border estates therefore require advice on both Philippine and foreign law.

Frequently asked questions

Do sons inherit more than daughters?

No. Legitimate children in the same degree inherit without distinction based on sex or age. The eldest child has no automatic preferential share.

Can an illegitimate child inherit even if the surname is different?

A different surname does not by itself remove inheritance rights. What matters is whether filiation is legally established.

Can a child be excluded simply because the parent and child were estranged?

Not ordinarily. A compulsory heir’s legitime can be removed only through valid disinheritance for a statutory cause, or through another legally recognized ground of incapacity or unworthiness.

Can one heir sell inherited land without the others?

One heir cannot sell the co-heirs’ shares. Before partition, that heir may at most transfer the hereditary or undivided interest actually belonging to him or her, subject to estate debts and the eventual partition. A buyer does not automatically obtain the entire parcel.

May an heir refuse an inheritance?

Yes. Repudiation must be made in a public or authentic instrument or through a petition in the estate proceeding. It is generally irrevocable once validly made. A parent or guardian needs judicial authority to repudiate an inheritance for a minor or incapacitated heir.

What happens if the estate has more debts than assets?

Estate assets are applied to lawful obligations according to the applicable priority rules. Heirs are not ordinarily required to pay beyond the value they inherit, but they should not distribute or appropriate assets before liabilities are resolved.

Is there one deadline for an omitted heir to claim a share?

No. Rule 74’s two-year provision, prescription for fraud or implied trust, probate rules, registration, possession, and the claimant’s participation or notice can produce different periods. Because delay may prejudice both evidence and remedies, an omitted heir should seek advice immediately.

Can the family home be divided at once?

Not always. Under Article 159 of the Family Code, a qualifying family home generally continues for ten years after death or for as long as there is a minor beneficiary, and the heirs may not partition it during that period unless a court finds compelling reasons.

Official legal references

This article provides general Philippine legal information, not advice for a particular estate. Shares, procedures, taxes, and deadlines should be checked against the complete documents and facts with a Philippine lawyer and, where appropriate, the BIR. Sources were checked as of July 24, 2026.