Inheritance Share of Parents in a Deceased Child’s Estate When There Is a Surviving Spouse (Philippine Law)

Overview

Under the Civil Code of the Philippines (as amended by the Family Code), a deceased person’s legitimate parents or ascendants are compulsory heirs—but only in the absence of descendants (children, grandchildren, etc.). A surviving spouse is also a compulsory heir in all cases. How the parents’ share works when a surviving spouse exists turns on two big switches:

Are there descendants?
- Yes → Parents (ascendants) are excluded by the principle of proximity; they receive nothing.
- No → Parents (or other nearest ascendants) and the surviving spouse inherit together.
Is there a will (testate) or none (intestate)?
- If there’s a will, the law protects legitimes (minimum forced shares).
- If there’s no will, intestate shares apply.

This article maps both regimes, explains how to compute shares, and highlights frequent pitfalls.

Step 0: Liquidate the Property Relations First

Before computing inheritance, determine what actually enters the estate:

Absolute community / conjugal partnership:
- Liquidate the marital property. The surviving spouse first takes their 1/2 community/conjugal share (or whatever results from liquidation).
- Only the decedent’s net share (after debts/expenses) becomes the hereditary estate.
Exclusive property: Goes straight into the estate (subject to debts).
Debts, expenses, taxes: Always deducted before computing heir shares.
Family home: It forms part of the estate but is subject to special protections (e.g., exemptions/limits and occupancy rights).

All examples below assume you are already looking at the net hereditary estate after this liquidation.

When the Deceased Leaves Descendants

Rule: Parents/ascendants are excluded.
Why: The law favors the nearest blood line; descendants come before ascendants.
Effect: The surviving spouse inherits with the descendants; parents get nothing.

Example A (with descendants): Net hereditary estate: ₱6,000,000 Heirs: Surviving spouse + 2 legitimate children Result: Parents do not inherit. (Spouse and children share by their rules; outside the scope here.)

When the Deceased Leaves No Descendants (Parents + Surviving Spouse Scenario)

Here the parents (or the nearest ascendants) and the surviving spouse both inherit. Distinguish testate (there is a will) from intestate (no will).

A. Testate Succession (There Is a Will) — Compulsory Heirs’ Legitimes

Legitimate parents/ascendants’ legitime: 1/2 of the hereditary estate.
Surviving spouse’s legitime (when concurring with ascendants): 1/4 of the hereditary estate.
Free portion: 1/4 of the hereditary estate (may be given by will to anyone not disqualified, including the spouse or ascendants, or another person/institution).

Distribution within the ascendants:

If both parents survive: They share equally the ascendants’ portion.
If only one parent survives: That parent takes all of the ascendants’ portion.
If no parents but grandparents survive: The nearest ascendants inherit. If ascendants of the same degree exist in both lines (paternal and maternal), split by line (half to the paternal line, half to the maternal line), and then per capita within each line.

Example B (testate, no descendants): Net hereditary estate: ₱8,000,000 Heirs: Surviving spouse + both parents; will is silent about the free portion

Parents’ legitime: 1/2 = ₱4,000,000 → ₱2,000,000 each

Spouse’s legitime: 1/4 = ₱2,000,000

Free portion: 1/4 = ₱2,000,000 → The will can allocate this to anyone not disqualified. If the will leaves the free portion to the spouse, final shares: Parents ₱2,000,000 each; Spouse ₱4,000,000 total.

Example C (testate with only one surviving parent): Net hereditary estate: ₱6,000,000 Heirs: Surviving spouse + mother only

Mother’s legitime: 1/2 = ₱3,000,000

Spouse’s legitime: 1/4 = ₱1,500,000

Free portion: 1/4 = ₱1,500,000 → as disposed in the will.

B. Intestate Succession (No Will)

Surviving spouse + legitimate parents (or nearest ascendants):
- Split the estate equally: 1/2 to the spouse and 1/2 to the ascendants.
Within the ascendants’ 1/2:
- Both parents alive: 1/2 is shared equally (¼ each of the total estate).
- Only one parent alive: That parent takes the entire ascendants’ 1/2.
- No parents but grandparents exist: The nearest ascendants inherit; if same-degree in both lines, by line then per capita.

Example D (intestate, no descendants): Net hereditary estate: ₱10,000,000 Heirs: Surviving spouse + both parents

Spouse: ₱5,000,000

Ascendants: ₱5,000,000 → Father ₱2,500,000; Mother ₱2,500,000

Example E (intestate, only mother survives): Net hereditary estate: ₱4,000,000 Heirs: Surviving spouse + mother

Spouse: ₱2,000,000

Mother: ₱2,000,000

Special Situations and Nuances

1) Illegitimate Children in the Picture (but no legitimate descendants)

Parents are not excluded by illegitimate children (unlike by legitimate descendants).
However, the exact computation gets more technical (due to the different legitimes and the “iron curtain” rule below). In practice, work through the compulsory shares carefully.
Key caution: The presence of illegitimate children reduces the free portion and may affect how much can still go to parents and/or the spouse, depending on whether the case is testate or intestate.

2) The “Iron Curtain” Rule (Barrier Between Legitimate and Illegitimate Families)

There is no succession (by intestacy) between an illegitimate child and the legitimate relatives of the deceased (and vice versa).
This primarily matters for representation across family lines (e.g., an illegitimate grandchild cannot represent a legitimate parent to inherit from a legitimate grandparent).

3) Representation Does Not Rise Above Parents When Children Exist

If there are descendants, the parents/ascendants do not inherit.
Representation by ascendants does not work to “break into” a line that has closer heirs (descendants).

4) Disinheritance

Parents or the spouse, as compulsory heirs, can be disinherited only for specific legal causes and with formalities. Otherwise, their legitimes must be preserved.

5) Advancements/Donations (Collation & Reduction)

Lifetime gifts to compulsory heirs may be collated (brought back in) for equality.
Excess donations that impair legitimes are reduced to restore the compulsory shares.

6) Survivorship Requirements

An heir must survive the decedent (even briefly) to inherit. Questions of commorientes (who died first) may trigger presumptions.

7) Acceptance, Repudiation, and Waivers

Heirs may accept or repudiate the inheritance; certain waivers require formalities and may have tax consequences.

8) Tax & Compliance

Estate tax return and payment deadlines, BIR clearances, and documentary compliance (death certificate, extrajudicial settlement or estate proceedings, publication, notarization, etc.) must be handled. (Rates and procedures change—verify current rules when administering an estate.)

Quick Decision Guide (Parents’ Share, with a Surviving Spouse)

Are there any descendants (legitimate or illegitimate)?
- Legitimate descendants present: Parents get 0.
- No descendants: Go to #2.
Is there a will?
- Yes (testate):
  - Parents/ascendants legitime: 1/2 of the estate (shared as rules above).
  - Surviving spouse legitime: 1/4.
  - Free portion: 1/4 (testator may allocate; if given to spouse, spouse’s total may reach 1/2).
- No (intestate):
  - Spouse: 1/2
  - Ascendants: 1/2 (distributed per ascendant-line rules).

Worked, End-to-End Example (Putting It All Together)

Facts:

Married under absolute community.

Net community assets at death: ₱12,000,000

No exclusive property.

Debts/expenses/taxes already settled.

No descendants. Surviving spouse + both parents survive. No will (intestate).

Step 1 — Liquidate property relations:

Community: ₱12,000,000 → Spouse takes ₱6,000,000 as own marital share (not inheritance).
Decedent’s net half (the estate): ₱6,000,000.

Step 2 — Intestate shares (no will, no descendants):

Spouse: 1/2 of the estate = ₱3,000,000 (this is inheritance, on top of the ₱6,000,000 marital share).
Ascendants (both parents): ₱3,000,000, split equally → ₱1,500,000 each.

Final take-home:

Spouse: ₱6,000,000 (marital share) + ₱3,000,000 (inheritance) = ₱9,000,000
Father: ₱1,500,000
Mother: ₱1,500,000

Common Pitfalls

Forgetting to liquidate the marital/community property before inheritance math.
Mixing up testate legitimes vs intestate shares.
Overlooking debts, taxes, and expenses, which reduce the estate first.
Confusing “parents are excluded” (true only when descendants exist) with cases where there are no descendants (parents do inherit).
Ignoring the iron curtain rule in mixed legitimate/illegitimate lines.
Misallocating the free portion (in testate cases) in a way that impairs legitimes—those dispositions are reducible.

Practical Checklist for Families

Inventory assets & debts; identify which are community/conjugal vs exclusive.
Liquidate the marital property regime; compute the net hereditary estate.
Identify heirs (check for descendants first).
Determine regime: will vs no will.
Apply the correct shares (testate legitimes or intestate fractions).
Consider collation/reduction if lifetime donations exist.
Prepare documents (extrajudicial settlement or court proceedings), publish if required, and handle BIR filings.

Bottom Line

If there are descendants: Parents do not inherit—even if a spouse survives.
If there are no descendants: Parents (or nearest ascendants) inherit with the surviving spouse.
- With a will: Parents’ legitime 1/2, spouse’s legitime 1/4, free portion 1/4.
- Without a will: Spouse 1/2 and ascendants 1/2 (then split per ascendant rules).

For specific estates, run the numbers against the net hereditary estate (after liquidation and debts) and check for any donations, special assets, or tax issues that could change the calculus.