Intestate Succession in the Philippines

“Distribution of an Estate When There Is No Will”

1. Governing Law & Hierarchy of Sources

Level	Source	Key Provisions
1	Civil Code of the Philippines (Republic Act No. 386, Book III, Arts. 960-1016)	Defines when legal (intestate) succession arises, specifies the order of heirs, their respective legitimes, collation, partition, and escheat. (Chan Robles Law Library)
2	Family Code (E.O. 209, 1988)	Art. 176 (now renumbered 895-A) equalises each illegitimate child’s legitime to ½ that of a legitimate child; Art. 103 clarifies property regimes of marriage that must be wound up before distribution. (Respicio & Co.)
3	Tax Laws – NIRC Title III, Estate-Tax Amnesty Acts (RA 11213 as amended by RA 11956, BIR RR 10-2023) fix a single 6 % estate-tax rate and extend the amnesty filing deadline to 14 June 2025. (Bir.gov.ph)
4	Recent Supreme Court jurisprudence – e.g., Santillan v. Santillan, G.R. 250613 (16 Apr 2024); the 2023 ruling revisiting the “iron-curtain” rule of Art. 992. (Respicio & Co., Supreme Court of the Philippines)

Important: Intestate rules apply only to the portion of the estate that a valid will does not cover, or when the will is void, lost, or nonexistent (Art. 960).

2. Before Succession: Determine the Net Estate

Separate the surviving spouse’s share in the marital property regime
- Absolute Community of Property (default for marriages after 3 Aug 1988): half automatically belongs to the spouse; only the decedent’s 50 % enters the estate.
- Conjugal Partnership of Gains (default before 3 Aug 1988, or by pre-nup later): net conjugal profits are split 50-50 first.
- Separation of Property (by valid pre-nup): nothing is withdrawn for the spouse at this stage. (Respicio & Co.)
Deduct enforceable debts, funeral expenses, and estate taxes; add back any property subject to collation (Arts. 1061-1077).

3. Order of Intestate Succession (Arts. 960-1016)

Legitimate children and their descendants
Legitimate parents and other ascendants
Illegitimate children
Surviving spouse (concurrent in several scenarios)
Brothers, sisters, nephews & nieces (collateral relatives within the 5th degree)
Other collateral relatives up to the 10th degree
The State (escheat)

The nearer relative within the same class excludes the farther (Art. 962); descendants and collaterals may succeed by representation (Arts. 970-975).

4. Statutory Shares of Intestate Heirs

Below are the rules most frequently encountered in practice (per capita unless noted):

Scenario	Division Rule	Statute
Spouse + 1 legitimate child	½ spouse, ½ child	Art. 996
Spouse + 2+ legitimate children	Estate ÷ (number of children + 1); each child and spouse get one equal share	Art. 996
Only legitimate children	Equal shares	Art. 979
Spouse + only illegitimate child/ren	½ spouse; remainder to illegitimate child/ren pro-rata	Art. 998
Legitimate + illegitimate children (no spouse)	Each illegitimate child gets ½ of a legitimate child’s share	Art. 895-A FC
Parents only	Equal between father and mother	Art. 962
Spouse + parents (no descendants)	½ spouse, ½ parents	Art. 997
Siblings only	Whole estate to brothers and sisters by whole blood; half-blood take half-shares	Art. 1006
Spouse + siblings	½ spouse; ½ siblings (whole-blood preference applies)	Art. 1001
No heirs in classes 1-6	Escheats to the National Government; half assigned to Barangay and half to Municipality/City where property lies	Art. 1015

(Philippines Law Firm)

5. The Surviving Spouse in Detail

Takes one share equal to a legitimate child’s share when concurring with legitimate descendants (Art. 996).
When only parents or illegitimate children concur, the spouse is entitled to ½ of the estate (Arts. 997-998).
If alone (no descendants, ascendants, or collateral heirs within the 5th degree), the spouse inherits the whole estate (Art. 995).
2024 update: Santillan v. Santillan confirmed that in intestacy the spouse’s share vis-à-vis legitimate children is fixed by Art. 996 (per-capita), not by the legitime tables for testate succession under Art. 892. (Respicio & Co.)

6. Illegitimate Children and the “Iron Curtain” Rule

Equalised legitime: Since 1988 each illegitimate child takes ½ of a legitimate child’s share (Art. 895-A).
Bar on collateral intestacy (Art. 992) – an illegitimate child cannot inherit ab intestato from the legitimate “relatives” of his parent, nor can those relatives inherit from him. This is the so-called iron curtain.
2023 Supreme Court clarification: The bar does not extend in the direct line; thus an illegitimate grandchild may now inherit by right of representation from a legitimate grandparent, softening the traditional view that grandparents are “relatives” under Art. 992. (Supreme Court of the Philippines)
Practical tip: Because the iron curtain persists laterally, proof of paternity/maternity (birth record, DNA) is still indispensable, and legitimation under RA 9858 (for children born to later-married parents) automatically converts shares to those of legitimate children.

7. Right of Representation

Pre-deceased person	Who may represent	Article
Descendants (legitimate or illegitimate)	Their own children, ad infinitum	970-975
Brothers or sisters	Nephews and nieces (whole blood preferred)	975
Ascendants	No representation – closer living ascendant excludes farther	969

Representation always operates per stirpes, never per capita.

8. Collateral Succession Nuances

Whole vs. half blood: Whole-blood siblings each take two units versus one unit for half-blood siblings with the decedent (Art. 1006).
Degrees are computed following the Civil Code rule: count generations up to the common ancestor and down to the heir (Art. 1005).
Nephews/nieces succeed only if their parent-heir (the decedent’s sibling) pre-deceased or is incapacitated.

9. Escheat to the State

If no heirs up to the 10th degree exist, the estate escheats (reverts) to the National Government:

½ for the barangay, ½ for the city/municipality where the property is located – earmarked for public schools and conservation (Art. 1015).

10. Settlement Procedures (No Will)

Path	When allowed	Core requirements
Extra-Judicial Settlement (EJS)	All heirs are of age (or represented), agree on the partition, and no debts remain unpaid	• Notarised Deed of EJS • Publication in a newspaper of general circulation (once a week for 3 weeks) (Rule 74, Sec. 1 ROC) • BIR Certificate Authorising Registration (CAR) after estate-tax payment
Summary Settlement of Small Estates	Gross value ≤ ₱10 000 (Rule 74, Sec. 2)	Verified petition; notice & hearing; court-approved partition
Judicial Partition / Probate proceeding	Heirs disagree, minors are involved, debts exist, or EJS formalities were skipped	Regular special proceeding under Rule 73 et seq.; court appoints an administrator or executor

Failure to observe Rule 74 formalities makes the settlement void inter-heirs but only voidable vis-à-vis innocent third parties after the 2-year prescription.

11. Estate-Tax Compliance & Amnesty (2025 deadline)

Universal rate: Net estate is taxed at 6 % regardless of value (TRAIN Law).
Amnesty window: Under RA 11956 and BIR RR 10-2023, estates of persons who died on or before 31 May 2022 may file an Estate-Tax Amnesty Return (BIR Form 2118-EA) and pay the reduced 6 % until 14 June 2025. The CAR will be issued free of surcharges, interest, and penalties. (Bir.gov.ph)
Documents typically required: death certificate, list of assets & valuations, TINs of decedent and heirs, proof of filed EJS or court order, tax clearances for claims against the estate.

12. Conflict-of-Law Notes

Personal law controls capacity and order of succession (Art. 15), but lex rei sitae governs the form of conveyance for real property abroad.
Philippine citizens domiciled overseas remain bound by the Civil Code’s compulsory-heir regime unless they validly execute a foreign will disposing of the free portion.

13. Recent Trends & Practical Pitfalls

DNA evidence is now routinely admitted to establish filiation where documents are lacking.
Estate planners increasingly use living trusts and life insurance with assigned beneficiaries to bypass probate, but compulsory-heir legitimes are still enforceable through collation and reduction.
Digital assets (e-wallet balances, crypto, NFTs) form part of the estate; administrators must secure access credentials and comply with BSP/SEC reporting rules.
The Bureau of Internal Revenue cross-matches land transfer taxes and estate-tax filings; unregistered EJS is a red flag that can trigger deficiency assessments even decades later.

14. Checklist for Heirs Faced with Intestacy

Secure death certificate, last income-tax return, land titles, bank statements.
Determine the family tree and identify compulsory heirs (beware acknowledged illegitimate children).
Ascertain the marital regime and carve out the surviving spouse’s own share.
Make an inventory and fair valuation of all assets and debts.
Decide between EJS and judicial settlement; publish any Deed of EJS promptly.
File the Estate-Tax Return (or Amnesty Return) within 1 year of death (or by 14 June 2025 for amnesty cases).
Pay or secure clearance for local real-property taxes before title transfer.
Record the partition & CAR with the Registry of Deeds, corporate secretaries, or transfer agents, as the case may be.

Key Take-Aways

In intestacy the law, not family agreement, fixes both the order of heirs and the exact fractions they receive; private deals that prejudice compulsory heirs are void.
The surviving spouse almost always takes a share; compute it per capita with legitimate children under Art. 996, following Santillan.
Illegitimate children now inherit more freely, but the Art. 992 iron curtain still bars lateral intestate succession with legitimate relatives; expect further doctrinal softening after the 2023 decision.
Observing procedural rules—Rule 74 publication, estate-tax payment, and proper collation—is as important as getting the math right; non-compliance invites nullity, penalties, or even criminal prosecution.

With these cornerstones, heirs and practitioners can navigate Philippine intestate succession confidently, ensure equitable distribution, and avoid protracted litigation.