Inheritance Rights and Shares of the Surviving Spouse, Legitimate, and Illegitimate Children under Philippine Law

Introduction

In the Philippines, the rules governing inheritance are primarily outlined in the New Civil Code (Republic Act No. 386), as amended by subsequent laws such as the Family Code (Executive Order No. 209). Succession refers to the transmission of the rights and obligations of a deceased person (decedent) to their heirs. It can occur through testate succession (with a valid will) or intestate succession (without a will or when the will is invalid). Central to these rules are the concepts of compulsory heirs, legitime (the reserved portion of the estate that must go to certain heirs), and the free portion (which the decedent can freely dispose of).

This article comprehensively examines the inheritance shares of the surviving spouse, legitimate children, and illegitimate children in the Philippine context. Legitimate children are those born or conceived within a valid marriage, while illegitimate children are those born outside of wedlock but who may be acknowledged by the parent. The surviving spouse is the legally married partner at the time of death, provided the marriage is valid and subsisting. These heirs' rights are protected to ensure family stability and equity, balancing the decedent's testamentary freedom with mandatory protections.

Compulsory Heirs and the Concept of Legitime

Under Article 886 of the Civil Code, compulsory heirs are those entitled to a legitime, which cannot be deprived except in cases of valid disinheritance. The primary compulsory heirs include:

Legitimate children and descendants.
In the absence of legitimate children or descendants, legitimate parents and ascendants.
The surviving spouse.
Illegitimate children (acknowledged or proven through legal means).

The legitime constitutes a fixed portion of the estate reserved for these heirs. The remaining part is the free portion, which the testator can bequeath to anyone, including non-heirs, through a will.

The size of the legitime varies based on the combination of heirs:

If there are legitimate children or descendants, their collective legitime is one-half (1/2) of the estate.
The surviving spouse's legitime depends on concurrent heirs: it can be one-fourth (1/4), one-third (1/3), or equivalent to a child's share in certain scenarios.
Illegitimate children's legitime is generally one-half (1/2) of that of a legitimate child.

To compute shares, the net estate is determined by deducting debts, taxes, and expenses from the gross estate. Collation (bringing back donations or advances made during the decedent's lifetime) may also apply to ensure equality.

Shares in Intestate Succession

Intestate succession applies when there is no will, the will is invalid, or it does not cover the entire estate. The order of succession prioritizes closer relatives, excluding more distant ones (Article 962).

Scenario 1: Decedent Leaves Legitimate Children and Surviving Spouse (No Illegitimate Children)

The legitimate children (or their descendants by representation) divide the entire estate equally among themselves.
The surviving spouse receives a share equal to that of one legitimate child.
Example: If there are three legitimate children and a surviving spouse, the estate is divided into four equal parts—one for each child and one for the spouse.

This ensures the spouse is treated similarly to a child in distribution (Article 996).

Scenario 2: Decedent Leaves Legitimate Children, Illegitimate Children, and Surviving Spouse

Legitimate children receive their full legitime (1/2 of the estate divided equally).
Illegitimate children receive 1/2 of a legitimate child's share each.
The surviving spouse gets a share equal to a legitimate child's share, but adjusted if necessary to respect legitimes.
The free portion (remaining after legitimes) is divided among all children (legitimate and illegitimate) and the spouse in the same proportions.
Example: For an estate of PHP 1,000,000 with two legitimate children, one illegitimate child, and a spouse:
- Legitimes: Legitimate children collectively get 1/2 (PHP 500,000), so PHP 250,000 each.
- Illegitimate child: 1/2 of PHP 250,000 = PHP 125,000.
- Spouse: Equal to a legitimate child's legitime, PHP 250,000.
- If legitimes exceed the estate, reduction (reduction pro rata) applies, starting with the free portion.

Under Article 895, illegitimate children are entitled to 4/5 of a legitimate child's share if the decedent died before the Family Code's effectivity (August 3, 1988), but post-Family Code, it's 1/2.

Scenario 3: Decedent Leaves Only Illegitimate Children and Surviving Spouse

Illegitimate children divide 4/5 of the estate equally.
The surviving spouse gets 1/5.
If no spouse, illegitimate children take the entire estate.

Scenario 4: Decedent Leaves Only Surviving Spouse (No Children)

The spouse inherits 1/2 of the estate if there are no parents/ascendants; the other 1/2 goes to parents or ascendants.
If no parents/ascendants, the spouse takes the entire estate.

Additional Rules

Representation: If a child predeceases the decedent, their descendants inherit by representation (per stirpes for legitimate, per capita for illegitimate in some interpretations).
Iron Curtain Rule (Article 992): Illegitimate children cannot inherit from legitimate relatives of the parent (and vice versa), except through the parent.
Adoption: Adopted children have the same rights as legitimate children (Republic Act No. 8552).
Acknowledgment: Illegitimate children must be acknowledged (voluntary or compulsory) to inherit; otherwise, they may file actions for recognition.

Shares in Testate Succession

In testate succession, the decedent's will governs, but it cannot impair the legitime (Article 904). Violations lead to preterition (complete omission) or incomplete legitime, triggering annulment or supplementation from the free portion.

Legitime Shares

Legitimate children: 1/2 of the estate divided equally (Article 888).
Surviving spouse alone: 1/2.
Surviving spouse with legitimate children: Spouse gets 1/4 if one child, or 1/(n+1) where n is the number of children, but not less than 1/4.
Surviving spouse with illegitimate children: Spouse gets 1/3, illegitimate children 1/3 collectively.
Illegitimate children: Each gets 1/2 the share of a legitimate child (Article 895, as amended by the Family Code).

If the will provides less than the legitime, heirs can demand completion. If more, excess comes from the free portion.

Disinheritance

Compulsory heirs can be disinherited for specific grounds (Articles 919-921), such as attempted murder of the testator, adultery, or abandonment. Valid disinheritance deprives the heir of legitime, but it must be express in the will and proven if contested.

For legitimate children: Grounds include maltreatment, leading an immoral life, or conviction of a crime with civil interdiction.
For spouse: Includes adultery, concubinage, or attempts against the testator's life.
For illegitimate children: Similar grounds apply.

Invalid disinheritance results in the heir receiving their full legitime.

Preterition

If a compulsory heir is omitted entirely from the will, the institution of voluntary heirs is annulled, and intestate succession applies to the entire estate (Article 854). However, if the omission is partial (e.g., given less than legitime), supplementation occurs.

Special Considerations

Community Property and Conjugal Partnership

Before distribution, the estate is settled. If married under conjugal partnership (pre-Family Code) or absolute community (post-Family Code), the spouse owns 1/2 of community property outright, not as inheritance. The decedent's 1/2 forms the estate.

Collation and Advances

Advances (e.g., donations) to children are collated to the estate for equality. Legitimate children must collate; illegitimate may not if not specified.

Rights of Illegitimate Children

The Family Code equalized rights somewhat, but shares remain half. Illegitimate children use the mother's surname unless acknowledged. They can inherit from both parents if acknowledged by the father.

Contested Inheritance

Heirs can file petitions for probate (testate) or administration (intestate). Disputes over legitimacy or shares go to courts. Prescription: Actions for recognition prescribe after the parent's death if not filed timely.

Tax Implications

Inheritance is subject to estate tax (Republic Act No. 10963, TRAIN Law), at 6% on net estate over PHP 5 million. Deductions include spouse's share and family home.

Recent Developments

Jurisprudence, such as in Republic v. Estate of Hans Menzi (2006), clarifies collation. The Supreme Court has upheld reduced shares for illegitimate children but emphasized proof of filiation.

Conclusion

Philippine inheritance laws prioritize family protection through legitime while allowing testamentary freedom. The surviving spouse, legitimate, and illegitimate children have defined shares, varying by succession type and concurrent heirs. Legitimate children enjoy primacy, followed by the spouse and illegitimate children. Understanding these rules requires considering the estate's composition, marital regime, and potential contests. Heirs should consult legal professionals for specific cases to ensure proper distribution and compliance.