Inheritance Rights of a Surviving Spouse — Philippine Law (When There Are No Children or Descendants) (updated as of June 16 2025; based solely on the Civil Code, the Family Code, and controlling jurisprudence)
1. Governing Sources at a Glance
| Area | Main Authority | Key Articles / Provisions |
|---|---|---|
| Succession in general | Civil Code of the Philippines (Book III, Arts. 960 – 1101) | 960–1016 (intestate); 887–902 (legitime) |
| Marriage & property regimes | Family Code of the Philippines (Exec. Order 209, 1987) | 74–147 (property regimes); 89–103 (ACP), 105–136 (CPP) |
| Estate taxation | NIRC (as amended by TRAIN, CREATE) | Title III, Chap. I |
| Related rules | Rules of Court, Rule 74 (extrajudicial settlement) |
Important: Philippine inheritance law distinguishes sharply between (a) who is entitled to inherit and (b) what property is actually in the estate after the marital property system is liquidated.
2. Baseline Requirements for a Spouse to Inherit
- Valid Marriage. The marriage must be valid or voidable but not annulled at the decedent’s death.
- Survival. The spouse must be alive at the moment of the decedent’s death (Arts. 777, 778).
- No Disqualification or Disinheritance. Grounds under Art. 1032 (unworthiness) or Art. 919 (disinheritance) negate the right.
- No Children or Other Descendants. The rules below assume none of the following exist: legitimate, legitimated, adopted, or illegitimate descendants.
3. Two Pathways: Testate vs. Intestate Succession
| Scenario | Testate (with a Will) | Intestate (no Will) |
|---|---|---|
| Free disposal portion exists? | Yes (after protecting legitimes) | No |
| How share is computed | Surviving spouse gets legitime; any leftover free portion is distributed per will | Shares are set by law (Civil Code Arts. 960 – 1016) |
In practice, intestate rules are also a safety net when a will is void, loses probate, or omits the spouse.
4. The Spouse as Compulsory Heir in Testate Succession
Under Arts. 887 (c) & 892 (1):
| Persons Left | Legitime of Surviving Spouse | Free Portion |
|---|---|---|
| No descendants, but legitimate parents/ascendants | ½ of net estate | ½ |
| No descendants or ascendants | ½ of net estate | ½ (testator may dispose freely) |
Ascendants include parents, grandparents, etc. Legitimate and illegitimate ascendants do not mix; legitimate ascendants exclude illegitimate ones.
If the testator tries to give away the spouse’s legitime, the reduction of testamentary dispositions (Arts. 906, 908) follows.
5. Intestate Succession: How the Shares Shift
Civil Code Arts. 962, 996 – 1006 lay out the order. Because there are no children, three typical constellations remain:
A. Spouse + Legitimate Parents / Ascendants
Art. 996 & 1001:
- Estate is split in half.
- The surviving spouse takes ½ outright.
- The legitimate parents (or ascendants, in the nearest degree) share the other ½ per capita (usually ¼ each if both parents are alive).
B. Spouse + Collateral Relatives (Brothers, Sisters, Nephews, Nieces)
Arts. 1003 & 1004:
- Spouse’s share = ½ of the estate.
- The other ½ goes to legitimate brothers and sisters per capita.
- Floor rule: spouse’s share may not fall below ¼ even if there are many siblings (Art. 1004).
C. Spouse Alone (no ascendants, no collaterals)
Art. 1005: The surviving spouse inherits everything.
Tip: Illegitimate parents or collaterals can inherit with the spouse if no legitimate relatives in the same line exist (Arts. 992, 998).
6. Property Regime First, Inheritance Second
Before any estate partition, the marital property regime must be dissolved by operation of law at death (Family Code Arts. 99, 126):
| Regime on Date of Death | What Is Not Part of the Estate |
|---|---|
| Absolute Community of Property (ACP) | ½ belongs to surviving spouse outright (her share of the community). The other ½ forms the decedent’s estate. |
| Conjugal Partnership of Gains (CPP) | After debts & liabilities, the net conjugal property is split 50-50. Only the decedent’s ½ enters the estate. |
| Complete Separation of Property or Property Outside Regime (Exclusive Property) | Nothing to liquidate. All exclusive property of the decedent forms the estate. |
| Co-ownership (void marriage, putative spouse) | The share proven to belong to the surviving co-owner is first returned; what remains is the estate. |
Practical computation example (ACP):
- Net community assets = ₱10 M
- Spouse’s community share = ₱5 M (hers outright, not inheritable)
- Estate to be distributed under succession rules = ₱5 M
If she is the sole heir, she will receive the entire ₱5 M plus keep her own ₱5 M, effectively owning ₱10 M.
7. Effect of Wills, Donations & Life Insurance
| Device | May It Defeat the Spouse’s Legitime? | Notes |
|---|---|---|
| Will | No. Any excess over free portion is reduced. | Arts. 906–908 |
| Inter-vivos donations (w/o legitime reservation) | No, if they impair legitime; subject to collation (Arts. 1061–1071). | |
| Life insurance (spouse as beneficiary) | Outside estate; receives proceed in addition to legitime. | Ins. Code, Sec. 53 |
| Retirement benefits, SSS, GSIS survivorship | Statutory beneficiaries rule; not part of estate. |
8. Disinheritance & Unworthiness (When a Spouse Is Excluded)
A spouse may lose her right only via:
- Disinheritance by will on grounds in Art. 919 (e.g., attempted murder of decedent, adultery under specific conditions).
- Legal unworthiness under Art. 1032 (e.g., abandonment without just cause for over one year, conviction for an offense against the decedent).
- Judicial declaration of nullity/annulment if final before death; or valid decree of legal separation where the spouse has been declared in bad faith (Art. 63(4) FC).
When disinheritance is ineffective (bad ground or form), the spouse reappears as compulsory heir.
9. Special Situations & Jurisprudence
| Case / Ruling | Key Take-Away |
|---|---|
| Heirs of Malate vs. Gozon (G.R. 144202, 2003) | Liquidation of conjugal partnership precedes partition. |
| Ninal vs. Badayog (G.R. 133778, 2000) | Property acquired in a void marriage is co-owned; no successional rights. |
| Spouses Abalos vs. Heirs of Gomez (G.R. 158989, 2005) | Life insurance proceeds go to the named beneficiary, not to the estate. |
| Rivera v. Heirs of Villanueva (G.R. 142328, 2002) | Wide discretion of courts in settling shares when estate property is indivisible. |
10. Settlement Procedure in Practice
- Inventory & Liquidation of the marital regime (Family Code).
- Publication of intent to settle extrajudicially (Rule 74, Sec. 1) unless probate or administration proceedings are filed.
- Execution of Deed of Extrajudicial Settlement (EJS) or project of partition approved by probate court.
- Estate Tax Return within one year from death (NIRC, Sec. 90); spouse signs as co-administrator.
- Issuance of New Certificates of Title (if real property) reflecting pro-indiviso shares or partition.
11. Tax Snapshot (TRAIN / CREATE in force)
| Item | Rate / Rule |
|---|---|
| Estate tax | 6 % of net estate exceeding ₱5,000,000 exemption |
| Family home deduction | Up to ₱10 M |
| Standard deduction | ₱5,000,000 |
| Conjugal share | Automatically deducted before computing estate tax (since it is not part of the estate) |
The surviving spouse often signs the estate return both as executor/administrator and in her individual capacity.
12. Quick Computational Illustrations
Scenario 1 – Decedent leaves: spouse + both parents; ACP; gross community assets ₱12 M, exclusive assets ₱3 M, community debts ₱2 M.
- Liquidation: Community net = 12 M – 2 M = 10 M ⇒ Spouse share = 5 M; Estate = 5 M + 3 M = ₱8 M.
- Intestate division: Spouse ½ = 4 M; Parents share 4 M (2 M each).
- Total to spouse: 5 M (ACP) + 4 M (inheritance) = ₱9 M.
Scenario 2 – Decedent leaves only spouse; CPP; net conjugal gains ₱4 M; exclusive assets ₱1 M.
- Liquidation: Spouse CPP share = 2 M; Estate = 2 M + 1 M = ₱3 M.
- Heir: Spouse gets 100 % ⇒ ₱3 M.
- Total to spouse: 2 M (CPP) + 3 M = ₱5 M.
13. Checklist for the Surviving Spouse (No Children)
- Secure Marriage Certificate and Death Certificate.
- Ascertain whether a will exists; if yes, file for probate within the proper time.
- Identify property regime and gather titles, TCTs, OR/CR (vehicles), bank statements.
- Publish or initiate either extrajudicial settlement or probate.
- File estate tax return; pay within deadline to avoid surcharges & interest.
- Transfer titles by annotation of EJS or court-approved partition.
- Update SSS/GSIS/insurance claims separately (these are outside succession).
14. Key Take-aways
- The surviving spouse is always a compulsory heir, even when there are no children; her legitime can never be taken away.
- Intestate rules give her ½ or 100 % of the estate, depending on whether legitimate parents/ascendants or collaterals remain.
- Liquidating the marital property comes first; only the decedent’s share passes by succession.
- Life insurance, government survivorship pensions, and the spouse’s own half of community/conjugal property are independent of inheritance shares.
- Disinheritance is possible but strictly limited; void marriages confer no successional rights.
DISCLAIMER
This article is for educational purposes only and does not constitute legal advice. For estate planning or settlement, consult a Philippine lawyer specializing in succession and taxation.