In the Philippines, burial plots—whether located in public cemeteries or private memorial parks—are unique forms of property. While they are often treated as real estate, the "ownership" acquired is generally a Right of Sepulcher (the right to be buried in a specific space) rather than absolute fee simple ownership of the land itself.

The transfer of these rights, particularly after the death of the original registered owner, follows specific protocols under the Civil Code of the Philippines and the administrative rules of the cemetery developers.

1. Nature of Ownership: The Certificate of Perpetual Care

Unlike residential land, burial plots are typically not covered by a Transfer Certificate of Title (TCT). Instead, ownership is evidenced by a Certificate of Perpetual Care or a Lawn Lot Contract. This document serves as the primary proof of the right to use the plot.

Because it is a property right, it forms part of the "estate" of a deceased person and can be transferred through succession (inheritance) or inter vivos (sale or donation while alive).

2. Self-Adjudication of a Burial Plot

When the registered owner of a burial plot dies without leaving a will (intestate) and has no debts, the heirs may settle the estate among themselves. If there is only one sole heir, the process is known as Self-Adjudication.

The Legal Process:

Affidavit of Self-Adjudication: The sole heir executes a formal legal document stating that the deceased died without a will, left no debts, and that the affiant is the only legal heir entitled to the burial plot.
Publication Requirement: Under Rule 74, Section 1 of the Rules of Court, the affidavit must be published in a newspaper of general circulation once a week for three consecutive weeks.
Filing with the Register of Deeds: Although the plot is not a TCT, some jurisdictions require the filing of the affidavit for record-keeping, though more often, the document is filed directly with the Memorial Park Administration.

Documentation Needed:

Original Certificate of Perpetual Care.
Certified True Copy of the Death Certificate of the registered owner.
Birth Certificate of the heir (to prove relationship).
Affidavit of Publication from the newspaper publisher.

3. Extrajudicial Settlement (Multiple Heirs)

If there is more than one heir, they must execute a Deed of Extrajudicial Settlement of Estate.

Agreement to Partition: The heirs must agree on who will be the new "Responsible Party" or "Grantee" for the plot.
Waiver of Rights: If the heirs want the plot to be registered in the name of just one person (e.g., the eldest sibling), the other heirs must include a "Waiver of Rights" within the deed.

4. Transfer Inter Vivos (Transfer Between Living Persons)

If an owner wishes to sell or donate their burial plot while still alive, the process is simpler but strictly regulated by the memorial park's management.

Deed of Assignment or Sale: A notarized document transferring the rights from the current owner to the buyer/donee.
Management Approval: Most private memorial parks (e.g., Heritage Park, Loyola Memorial) have a right of first refusal or require a "Transfer Fee."
Issuance of New Certificate: Upon payment of fees (which can range from PHP 5,000 to PHP 20,000 depending on the park), the old certificate is surrendered, and a new one is issued in the name of the new owner.

5. Important Legal Considerations

The Rule on Human Remains

Under Philippine law, the "right and duty to make funeral arrangements" follows a specific hierarchy (Article 199, Family Code):

The surviving spouse.
The descendants in the nearest degree.
The ascendants in the nearest degree.
The brothers and sisters.

This hierarchy is critical because the owner of the plot cannot arbitrarily refuse the burial of a family member if that family member has a legal right to be buried in the family plot, unless specifically excluded by previous contracts.

Tax Implications

Estate Tax: In the Philippines, burial plots are considered part of the gross estate. Under the TRAIN Law, the estate must be settled and any applicable estate taxes paid (if the total estate exceeds the threshold) before property can be legally transferred.
Documentary Stamp Tax (DST): Notarized transfers are subject to DST.

Prohibitions

Most memorial parks prohibit the "re-sale" of plots for profit by individuals on a commercial scale. Transfers are usually limited to family members or involve a significant administrative fee to discourage speculation.

6. Summary of Steps for Transfer after Death

Step	Action	Responsibility
1	Secure Death Certificate and Proof of Relationship.	Heir
2	Execute Affidavit of Self-Adjudication or Extrajudicial Settlement.	Heir/s & Notary Public
3	Publish the Affidavit in a newspaper for 3 weeks.	Heir & Publisher
4	Pay the Transfer Fees to the Memorial Park Office.	Heir
5	Surrender original Certificate of Perpetual Care.	Heir
6	Receive New Certificate of Ownership.	Memorial Park Admin