Intestate Succession Where the Deceased Leaves a Surviving Spouse and Parents
(Philippine Legal Context – Book III, Civil Code of the Philippines, as complemented by the Family Code and related statutes)
This is a doctrinal overview. Always verify the latest rulings and secure professional counsel before acting on any estate-planning or settlement matter.
1. Governing Sources
| Law / Issuance | Key Provisions for This Topic |
|---|---|
| Civil Code of the Philippines (R.A. 386, effective 1950) – Book III, Title VI, Intestate Succession, Arts. 960-1016 | Defines the orders of succession and the shares of heirs when no valid will (or incomplete will) exists. |
| Family Code (E.O. 209, 1988) | Does not change the intestate shares, but radically affects: 1️⃣ the property regime between spouses (absolute community / conjugal partnership / separation), and 2️⃣ the liquidation that must precede distribution of the estate. |
| Rules of Court (Rule 73 ff.) | Procedural rules on settlement of estates, Letters of Administration, summary settlement, and escheat. |
| Estate-Tax Regulations (NIRC, RR 12-2018, RR 17-2023, etc.) | Determine the net taxable estate, filing deadlines, and clearances (BIR Form 1801, eCAR). |
| Select jurisprudence1 | Clarify computation of legitimes, nature of compulsory heirs, and validity of extra-judicial settlements. |
1e.g., G.R. 222008, “Garces v. Estate of Salvador” (2022); G.R. 196581, “Heirs of Malate” (2019); G.R. 208651, “Intestate Estate of Vda. de Carungcong” (2021).
2. When Does Intestate Succession Apply?
Intestacy (or partial intestacy) arises whenever:
- No will exists, or it is void/ineffective;
- A will exists but fails to dispose of the whole estate;
- The instituted heir predeceases, repudiates, or is incapacitated, leaving no substitute or representation.
3. Orders of Intestate Succession (Art. 961)
- Legitimate children and their descendants
- Legitimate parents and other ascendants
- Illegitimate children and their descendants
- Surviving spouse
- Brothers, sisters, nephews, nieces (collaterals up to 5th degree)
- The State
The higher order excludes the lower ― except where the Code expressly makes them concur (notably the spouse).
4. The Spouse-and-Parents Scenario
Suppose the decedent (A) leaves:
- ✅ a widow/widower (S);
- ✅ both legitimate parents (F & M) or one surviving legitimate parent;
- ❌ no legitimate or illegitimate descendants;
- ❌ no acknowledged illegitimate children;
- ❌ no siblings or other collaterals considered.
4.1 Statutory Basis
Art. 1001 (second-order ascendants with surviving spouse)
“If the only survivors are the father and mother and the widow or widower, each parent and the spouse receive equal portions. If only one legitimate parent survives together with the widow or widower, they inherit in equal shares.”
Art. 998 disallows representation among ascendants; Art. 1003 bars succession by parents who are unworthy.
4.2 Distribution Mechanics
| Survivors | Mathematical Share of Each Heir | Practical Computation (₱ 10 M net estate) |
|---|---|---|
| S + F + M | 1/3 each | S = ₱ 3.33 M; F = ₱ 3.33 M; M = ₱ 3.33 M |
| S + one parent (F) | ½ each | S = ₱ 5 M; F = ₱ 5 M |
| S + ascendants beyond parents (e.g., paternal grandparents) | Ascendant line collectively = ½; Spouse = ½. The ascendants within the nearer line divide their ½ per capita. |
No right of representation operates upward: if F predeceased, his own parents do not step in against M; M alone will take the entire ascendant half.
5. Interaction with the Property Regime
| Regime (Family Code) | Step-by-Step Before Intestate Allocation |
|---|---|
| Absolute Community of Property (ACP) (default if married 3 Aug 1988+) | 1️⃣ Inventory; 2️⃣ Deduct surviving spouse’s ½ share in the community; 3️⃣ The decedent’s ½ constitutes A’s net estate, now distributable per Art. 1001. |
| Conjugal Partnership of Gains (CPG) (default pre-1988 marriage) | Liquidate gains; each spouse takes ½ of net conjugal property; decedent’s exclusive property + his ½ of gains become the estate. |
| Separation of Property / Pre-nup | Estate = decedent’s exclusive properties alone. |
6. Compulsory-Heir Status & Legitime
Even though we are in intestacy, the concept of legitime still lurks:
| Compulsory Heir | Legitime (in testate cases) | Relevance Here |
|---|---|---|
| Surviving spouse | ½ of estate if only with ascendants (Art. 892) | Mirrors the ½ share rule where only one parent survives; differs when both parents survive (spouse legitime = 1/3). |
| Legitimate parents | ½ of estate if only with spouse; or 1/3 each when both plus spouse | Intestate shares under Art. 1001 reflect these minimums, ensuring no legitime impairment. |
7. Special Situations & Frequently Litigated Points
| Situation | Treatment |
|---|---|
| Void or bigamous marriage | Spouse does not inherit. If the marriage is void ab initio and never validated, the surviving “spouse” is a stranger in intestacy. |
| Presumptive death & remarriage | The first spouse—upon reappearance—regains heir status only if divorce, annulment, or a valid second marriage never occurred. |
| Adoptive parents vs. biological parents | For an adopted child who dies intestate, Civil Code + Domestic Adoption Act (R.A. 8552): both sets of parents concur in the same line; split per capita the ascendant half that would normally go to legitimate parents. |
| Illegitimate parents of the decedent | Not heirs if legitimate parents survive (Art. 992 – barrier between legitimate and illegitimate relatives). |
| Debt-laden estate | Heirs inherit pro rata but are liable only up to the value of what they receive (benefit of inventory). |
| Renunciation by the spouse | The renouncing spouse is treated as predeceased without representation, enlarging the parents’ portion accordingly. |
8. Settlement Options
Extra-Judicial Settlement (EJS) – Allowed when all heirs are of age or represented, and there is no outstanding debt (Rule 74).
- Document: “Deed of Extra-Judicial Settlement,” registered with ROD; publish in a newspaper once a week for three consecutive weeks.
- Estate-tax clearance must issue before transfer.
Summary Settlement of Small Estate – If the gross estate ≤ ₱ 10 M (Rule 74 § 2; revised thresholds vary by jurisprudence/legislation).
Intestate Proceedings (Regular Administration) – Filed when: minors exist, debts remain, the heirs disagree, or realty spans multiple jurisdictions.
9. Illustrative Computation
Facts: A Filipino married under ACP dies July 2025, leaving S (wife), F & M, and the following: • Family home (TCT) – ₱ 9 M • Cash – ₱ 2 M • Conjugal business equity – ₱ 4 M • Personal debts – ₱ 1 M
| Stage | Amount / Formula | Running Balance |
|---|---|---|
| 1. Gross conjugal assets | 9 M + 2 M + 4 M | 15 M |
| 2. Less debts (community liability) | (1 M) | 14 M |
| 3. Split ACP | S share = 7 M; Decedent share = 7 M | |
| 4. Net estate (Art. 1001) | 7 M | |
| 5. Distribute | If both F & M alive: S = 2.333 M; F = 2.333 M; M = 2.333 M |
(Estate-tax exemptions, deductions for funeral/medical expenses, and BIR amnesty rules may further change line 3.)
10. Time Limits & Prescriptions
| Action | Prescriptive Period |
|---|---|
| Probate / intestate petition | No prescriptive period – imprescriptible right (SC case law). |
| Action to annul or rescind EJS | 4 years from discovery of fraud; 10 years for void contracts; 5 years (real action) if based on implied trust. |
| Estate-tax return | 1 year from decedent’s death (extendible 30 days); surcharges/interest thereafter. |
11. Practical Tips for Heirs & Practitioners
- Liquidate the property regime first – heirs often skip this, exposing the settlement to annulment.
- Secure certified true copies of TCTs, tax declarations, bank certificates dated as of death.
- Publish the EJS properly; failure is a common ground for later nullity.
- Check impediments (unworthiness, disinheritance, divorce abroad).
- Compute estate tax early; penalties climb monthly.
- Consider family settlement clauses to avoid future partition suits.
- Keep the proofs of payments (eCAR, CAR, DST, CGT) – titles cannot be transferred without them.
12. Key Take-Aways
- Article 1001 is the lynchpin: with only spouse + parents, think “equal shares per head,” but remember there are three heads if both parents live.
- The Family Code does not alter these shares; it only dictates the pre-estate liquidation.
- No representation among ascendants: grandparents never push out the surviving parent.
- EJS is efficient but fragile; observe statutory formalities to avert nullity.
- The spouse’s right is compulsory and indefeasible unless disqualified (bigamy, unworthiness, void marriage).
Prepared 18 July 2025. For bar review or estate-planning class use; not a substitute for personalized legal advice.