Quick answer

Philippine law protects certain close family members from being completely excluded from an inheritance. These compulsory heirs generally include the deceased’s legitimate children or descendants, legitimate parents or ascendants when there are no legitimate descendants, surviving legal spouse, illegitimate children, and legally adopted children.

A valid will may determine who receives the estate, but it cannot ordinarily take away a compulsory heir’s legitime—the minimum share reserved by law—unless that heir was validly disinherited for a statutory cause. If there is no valid will, the estate passes through intestate succession according to the order and proportions fixed by the Civil Code.

The exact share cannot be determined merely by counting relatives. It depends on the deceased’s family tree, valid marriage and filiation records, adoption status, property regime, debts, lifetime donations, the existence and validity of a will, and whether an heir predeceased, renounced, was disinherited, or is legally incapable of inheriting.

When inheritance rights arise

Succession opens at the moment of death. Under Article 777 of the Civil Code, hereditary rights are transmitted from that time. This does not mean that an heir immediately owns every listed asset exclusively or may sell a particular property at once.

Before distribution, the estate must generally be identified and settled. This involves:

Determining which property belonged exclusively to the deceased.
Liquidating the absolute community or conjugal partnership, if applicable, and separating the surviving spouse’s own share.
Establishing valid debts, taxes, administration expenses, and other proper charges.
Locating and probating any will.
Identifying all heirs and computing their shares.
Partitioning and transferring the remaining net estate.

Until partition, heirs generally hold the inheritance in common. An heir’s hereditary share is not automatically equivalent to sole ownership of a specific house, lot, vehicle, bank account, or other asset.

Who may be a compulsory heir

Article 887 of the Civil Code, read with later family and adoption laws, recognizes the following principal categories.

Legitimate children and descendants

Legitimate children are primary compulsory heirs. A nearer descendant ordinarily excludes a more remote one. Grandchildren may inherit by right of representation when the law permits them to take the place of a parent who cannot inherit because of predecease, incapacity, or disinheritance.

Representation is generally computed per stirpes, or by family branch. Several children representing one deceased parent divide the share that their parent would have received; they do not each receive a separate child’s share.

Illegitimate children and their descendants

An illegitimate child can inherit from a parent, but filiation must be legally established. Depending on the circumstances, relevant proof may include a civil-registry birth record, a valid acknowledgment, a final judgment, or other evidence allowed under the Family Code and applicable decisions.

Under Article 176 of the Family Code, an illegitimate child’s legitime is generally one-half of the legitime of a legitimate child. The actual amount remains subject to the composition of heirs and the disposable portion of the estate.

Rules involving representation across legitimate and illegitimate family lines have been the subject of important Supreme Court rulings. They should be applied to the precise family tree rather than reduced to the assumption that an illegitimate descendant is always barred.

Legally adopted children

Under Section 43 of Republic Act No. 11642, adopters and adoptees have reciprocal rights of succession, without distinction from legitimate filiation, in both testate and intestate succession. The law also extends the legitimate filiation created by adoption to specified members of the adopter’s family.

Inheritance involving the adoptee’s biological family may depend on the adoption law applicable, the legal effects of the particular adoption, whether a biological parent is the adopter’s spouse, and whether a will exists. The adoption order and records should be reviewed before shares are calculated.

The surviving spouse

A surviving legal spouse is ordinarily a compulsory heir. The spouse’s inheritance is separate from the spouse’s own share in community or conjugal property.

For example, if a married person dies owning community property, the property regime must first be liquidated. Only the deceased spouse’s net portion enters the hereditary estate. The surviving spouse may then inherit from that estate in addition to retaining his or her own property share.

A live-in partner is not automatically treated as a surviving spouse for succession purposes. A disputed or void marriage, bigamy, legal separation, and the spouse’s fault in a decree of legal separation can materially affect inheritance rights.

Legitimate parents and ascendants

Legitimate parents or ascendants become compulsory heirs in default of legitimate children and descendants. The parents ordinarily inherit in equal shares; if only one survives, that parent generally receives the portion reserved for the parents.

More remote ascendants ordinarily inherit only if the nearer ascendants are absent, subject to the Civil Code’s rules on degree and paternal and maternal lines.

Compulsory heirs are not all treated alike

Some compulsory heirs exclude others, while some inherit concurrently.

Legitimate children and descendants generally exclude legitimate parents and ascendants. A surviving spouse and illegitimate children, however, may inherit together with legitimate children or, in appropriate cases, with legitimate parents.

Brothers, sisters, nephews, nieces, and more remote collateral relatives are not compulsory heirs merely because they are relatives. They generally inherit only in intestacy and only when relatives with a better legal right do not exclude them. Collateral succession does not extend beyond the fifth degree.

What is a legitime?

A legitime is the portion of the estate that the testator cannot freely dispose of because the law reserves it for compulsory heirs.

The computation begins with the value of property left at death, less proper debts and charges. Certain lifetime donations subject to collation are then considered. This prevents a person from defeating compulsory heirs simply by giving away most of the estate before death.

General starting rules include:

Legitimate children and descendants collectively have a legitime equal to one-half of the hereditary estate.
In default of legitimate descendants, legitimate parents or ascendants generally have a collective legitime of one-half.
Each illegitimate child generally has a legitime equal to one-half of that of a legitimate child, subject to the available disposable portion and other compulsory heirs’ rights.
The surviving spouse’s legitime varies according to the other heirs who survive.

These fractions are only starting points. The spouse’s share, the number and class of children, lifetime donations, debts, and the disposable portion can change the final calculation.

If there is a will

A will does not take effect merely because the family accepts it or because it was notarized. Under Rule 75 of the Rules of Court, no will passes property unless it is proved and allowed in the proper court.

Probate generally determines whether the will was executed with the formalities required by law and whether the testator had the necessary capacity and freedom when it was made. A holographic will and a notarized or attested will have different execution and proof requirements.

Even a validly executed will remains subject to compulsory heirs’ legitimes. A compulsory heir who receives less than the required legitime may demand completion of that share. Testamentary gifts that impair legitimes may be reduced to the extent necessary.

Preterition is not the same as receiving too little

Preterition generally means the total and unintentional omission of a compulsory heir in the direct line from the inheritance, without that heir receiving anything by will or otherwise chargeable to the inheritance.

Under Article 854, qualifying preterition annuls the institution of heirs, but devises and legacies remain valid insofar as they are not excessive. It does not necessarily invalidate every provision of the will.

If an heir was named but received too little, the usual remedy is completion of the legitime, not preterition. The distinction depends on the will, prior donations, and the testator’s circumstances.

Can a compulsory heir be disinherited?

Yes, but only through strict compliance with the Civil Code.

A valid disinheritance generally requires:

A valid will.
Identification of the compulsory heir.
A cause expressly recognized by law for that class of heir.
A statement of that cause in the will.
Proof of the cause by the other heirs if the disinherited person denies it.

Statutory causes include specified serious acts such as an attempt against the testator’s life, certain false accusations, fraud or violence affecting the will, unjustified refusal of support, and other causes separately listed for descendants, ascendants, and spouses in Articles 919 to 921.

Family conflict, disappointment, estrangement, a second marriage, or a statement that “this child will get nothing” is not by itself a valid disinheritance. An ineffective disinheritance does not necessarily void the whole will; it ordinarily restores the affected heir’s legitime, subject to the law’s rules.

A person may also be legally incapable or unworthy to inherit for causes under Article 1032, but unworthiness is distinct from testamentary disinheritance and should not be assumed without examining the facts and any applicable pardon or condonation.

If there is no valid will

The Civil Code’s rules on intestate succession apply when a person dies without a will, the will is invalid, the will does not dispose of the entire estate, or a testamentary disposition fails and no valid substitute applies.

The general order favors:

Legitimate children and their descendants.
In their absence, legitimate parents and ascendants.
Illegitimate children and their descendants under the applicable rules.
The surviving spouse, alone or concurrently with certain relatives.
Brothers, sisters, nephews, and nieces.
Other collateral relatives within the fifth degree.
The State, if no qualified heir exists.

This is not a simple one-person-at-a-time list because the surviving spouse and illegitimate children may concur with other heirs.

Common intestate combinations include:

Legitimate children and a surviving spouse: the spouse generally receives the same share as each legitimate child.
Legitimate and illegitimate children: each illegitimate child generally receives one-half of a legitimate child’s share.
Legitimate parents and a surviving spouse, with no descendants: the parents collectively and the spouse generally divide the estate by halves.
Only illegitimate children and a surviving spouse: the spouse generally receives one-half and the illegitimate children collectively receive one-half.
A surviving spouse with brothers, sisters, nephews, or nieces, but no descendants, ascendants, or illegitimate children: the spouse generally receives one-half and the collateral relatives collectively receive the other half.
Only a surviving spouse, with no descendants, ascendants, illegitimate children, brothers, sisters, nephews, or nieces entitled to inherit: the spouse generally receives the entire intestate estate.

Special rules apply to representation, full-blood and half-blood siblings, adopted persons, a decedent who was an illegitimate child, reservable property, and relatives conceived or born under unusual circumstances. A written family-tree computation is safer than relying on a generic online calculator.

Can a parent give everything to one child before death?

Not necessarily.

A genuine sale for adequate value is different from a donation. But a simulated sale, inadequately documented transfer, or donation designed to strip other compulsory heirs of their legitimes may be challenged.

Lifetime donations to children are generally charged against their legitimes and may be subject to collation. Donations to strangers are charged against the disposable portion. Excessive donations may be reduced after death if they impair compulsory heirs’ legitimes.

Preserve evidence of the transfer’s date, consideration, payment, tax filings, deed, title history, possession, and the donor’s capacity. The document’s label is not always conclusive if the evidence shows a different transaction.

Can an heir renounce an inheritance?

An heir may accept or repudiate an inheritance only after the deceased’s death. A waiver or compromise concerning a future legitime while the person is still alive is generally void.

Repudiation must comply with Article 1051: it must be made in a public or authentic instrument or through a petition presented to the court with jurisdiction over the estate.

Renunciation can produce unexpected results. A renouncing heir usually cannot choose the person who will receive the waived share; accretion, representation, substitution, or intestate succession may instead control. If an heir directs the share to a particular person, the transaction may be treated differently and may have tax consequences.

An heir should not sell estate property, collect benefits, or perform other acts implying acceptance before obtaining advice about renunciation. Acceptance and repudiation are generally irrevocable, except in circumstances recognized by law.

How an estate is settled

Extrajudicial settlement

Rule 74 allows an extrajudicial settlement when the deceased left no will and no debts, and all heirs are of age or minors are properly represented by authorized legal or judicial representatives. All heirs must be included.

The settlement is ordinarily executed in a public instrument. A sole heir may use an affidavit of self-adjudication. The instrument is filed with the Register of Deeds when real property is involved, and the fact of settlement must be published in a newspaper of general circulation as required by the Rule. The required bond relating to personal property must also be addressed.

Publication does not cure the omission of an heir. Rule 74 expressly states that an extrajudicial settlement is not binding on a person who did not participate or had no notice.

The Rule also contains a two-year protection for creditors and heirs deprived of participation and imposes a lien on distributed property during that period. This should not be treated as a universal deadline for every inheritance claim; the applicable remedy and prescriptive period depend on the nature of the claim, possession, fraud, registration, and other facts.

Judicial settlement

Court proceedings are normally necessary when:

There is a will requiring probate.
Heirs dispute their identities or shares.
An heir is omitted or refuses to cooperate.
Filiation, marriage, adoption, ownership, or the validity of transfers is contested.
The estate has unresolved debts.
An administrator or executor must be appointed.
Property must be preserved, sold, or managed under court authority.
The will is challenged for forgery, incapacity, undue influence, fraud, or defective execution.

Venue and jurisdiction depend on the deceased’s residence at death, location of property when the deceased lived abroad, and the estate’s value under the governing procedural statutes and rules.

Estate tax and transfer requirements

For deaths covered by the TRAIN Law, the estate tax is generally 6% of the net taxable estate. The estate-tax return is generally due within one year from death.

A return is required regardless of gross value when the estate contains registered or registrable property—such as real property, vehicles, or shares—for which BIR clearance is needed before transfer. A return showing a gross estate exceeding ₱5 million must generally be supported by the statement of a certified public accountant required by the Tax Code.

If the estate lacks enough cash, the Tax Code allows payment by installment within two years from the statutory payment date, without civil penalty and interest, subject to the statutory conditions. Extensions and alternative arrangements should be confirmed directly with the BIR rather than assumed.

Tax compliance does not itself determine who the rightful heirs are. Likewise, paying estate tax or appearing on an extrajudicial settlement does not cure an invalid will, omitted heir, defective filiation, or incorrect partition.

Practical steps for heirs

1. Secure the essential civil documents

Obtain certified copies, as applicable, of:

Death certificate.
Birth certificates of the deceased and claimed heirs.
Marriage certificates and relevant judgments on annulment, nullity, or legal separation.
Adoption orders and amended civil-registry records.
Acknowledgments or judgments establishing filiation.
Death certificates of heirs who predeceased the decedent.

Check names, dates, parentage, and civil status for inconsistencies before signing a settlement.

2. Locate and protect the original will

Search the deceased’s personal records, safe-deposit arrangements, lawyer’s files, and other secure storage. Do not write on, staple, alter, conceal, or destroy the document.

A custodian who knows of the death should promptly obtain legal advice about the duty to deliver the will to the proper court.

3. Prepare a complete family tree

List all spouses, children, adopted children, acknowledged or alleged illegitimate children, predeceased descendants, parents, siblings, nephews, and nieces. Record dates of birth and death and attach the supporting civil documents.

Do not omit a relative merely because the family disputes that person’s moral entitlement. Legal entitlement must be assessed under the governing rules.

4. Inventory assets and liabilities

Preserve records of:

Land titles, tax declarations, deeds, and mortgages.
Bank and investment accounts.
Corporate shares and business interests.
Vehicles, insurance, pensions, and receivables.
Loans, unpaid taxes, medical bills, and funeral expenses.
Properties acquired before and during marriage.
Donations, advances, and transfers made before death.

Photograph valuable movable property and note who currently controls it. Request that no heir dispose of estate assets pending an agreed inventory.

5. Separate ownership from inheritance

Confirm whether an asset actually belonged to the deceased. Property registered in the deceased’s name may still involve community, conjugal, trust, co-ownership, or third-party claims. Conversely, an unregistered beneficial interest may require proof.

6. Choose the correct settlement route

Use an extrajudicial settlement only if every Rule 74 condition is genuinely satisfied. Otherwise, consider probate, administration, or a judicial action for partition and related relief.

7. Address taxes and registration

Check the current BIR documentary requirements, estate-tax computation, electronic or manual filing instructions, payment arrangements, and requirements for the electronic Certificate Authorizing Registration. Coordinate separately with the Register of Deeds, bank, corporation, Land Transportation Office, or other relevant custodian.

Evidence worth preserving

Keep originals or reliable copies of:

The will, codicils, envelopes, and evidence of custody.
Medical records near the will’s execution.
Messages, letters, recordings, and witness details concerning capacity or possible undue influence.
Proof of the purchase price and payment for disputed sales.
Donation documents and donor’s-tax records.
Bank statements and transaction histories around the death.
Prior titles, certified true copies, annotations, and tax declarations.
Receipts for estate expenses paid by an heir.
Communications showing disclosure—or concealment—of heirs and assets.
Copies of every settlement draft, waiver, affidavit, publication, tax return, and registration submission.

Preserve evidence lawfully. Do not access password-protected accounts without authority or remove original records from another person’s lawful custody.

Common mistakes

Assuming the eldest child, only son, or person who cared for the deceased automatically receives a larger share.
Treating a live-in partner as a legal spouse without examining marital status.
Excluding an illegitimate or adopted child without reviewing proof of filiation or adoption.
Dividing all marital property as inheritance without first separating the surviving spouse’s own share.
Believing a notarized will no longer needs probate.
Signing a “waiver” without understanding whether it is repudiation, donation, sale, or assignment.
Publishing an extrajudicial settlement while knowingly omitting an heir.
Selling a specific estate property before partition and without the required authority.
Using the tax declaration alone as conclusive proof of ownership.
Assuming estate-tax payment proves the payer owns the estate.
Waiting because the family says there is no deadline. Different claims have different limitation periods, and delay can make evidence and recovery more difficult.
Distributing assets before valid debts, taxes, and administration expenses are addressed.

When legal help is urgent

Consult a Philippine succession lawyer promptly if:

Someone is hiding, altering, or threatening to destroy a will.
An heir or administrator is withdrawing funds or selling property without consent or authority.
A settlement excludes a child, spouse, adopted person, or family branch.
You are being pressured to sign a waiver or deed you do not understand.
Filiation, adoption, marriage, or the deceased’s ownership is disputed.
There are competing wills or signs of forgery, incapacity, fraud, or undue influence.
A title has already been transferred to selected heirs or third-party buyers.
The estate-tax deadline is approaching or has passed.
The estate has creditors, foreign assets, a family corporation, substantial donations, or multiple marriages.
A minor or incapacitated heir’s rights may be affected.
Court papers, a notice of hearing, or a demand involving estate property have been received.

Immediate advice may be necessary to preserve records, annotate a claim, seek an injunction or receivership, oppose improper probate or administration, or prevent further transfers. The available remedy depends on the documents and procedural posture.

Frequently asked questions

Can a parent leave everything to only one child?

Generally not if other compulsory heirs survive. The favored child may receive the disposable portion in addition to that child’s legitime, but dispositions impairing other compulsory heirs’ legitimes may be reduced.

Does the eldest child receive a bigger share?

No. Sex, age, and birth order do not create a larger hereditary share among children of the same legal class.

Can an illegitimate child inherit?

Yes, if filiation is duly established and no legal disqualification applies. The share depends on the other surviving heirs and whether succession is testate or intestate.

Can an adopted child inherit like a legitimate child?

Under Republic Act No. 11642, the adopter and adoptee have reciprocal succession rights without distinction from legitimate filiation. The adoption order and family circumstances should still be examined.

Can grandchildren inherit while their parent is alive?

A nearer descendant ordinarily excludes a more remote descendant. Grandchildren commonly inherit by representation when their parent predeceased the decedent, is legally incapable, or was validly disinherited. A will may also give them part of the disposable portion.

Does a common-law partner inherit automatically?

No. A partner who is not the surviving legal spouse is not automatically a compulsory or intestate heir. The partner may still have ownership, reimbursement, contractual, beneficiary, or testamentary rights depending on the evidence.

Can one heir sell inherited land without the others?

Before partition, an heir may generally deal only with the hereditary interest that ultimately belongs to that heir, not unilaterally convey full ownership of a specific estate property belonging to all co-heirs. The effect on a buyer depends on the eventual partition, authority, registration, and good-faith issues.

Is an extrajudicial settlement valid if one heir was omitted?

It does not bind an heir who did not participate or had no notice. Publication alone does not eliminate that heir’s substantive rights.

Must a will be probated even if all heirs agree?

Yes. A will cannot pass property unless proved and allowed in accordance with the Rules of Court. Agreement among heirs does not replace probate.

Do inherited properties automatically become marital property?

Property acquired by gratuitous title during marriage is generally excluded from the community property under the Family Code, unless the donor, testator, or grantor expressly provides otherwise. The governing property regime and wording of the transfer must be checked.

Official legal sources

This article provides general legal information, not legal advice or a definitive computation of any estate. Succession rights are highly fact- and document-dependent. The controlling statutes, rules, Supreme Court decisions, and BIR guidance were checked as of 2 September 2026.