Quick answer

In Philippine law, an heir’s rights generally arise at the moment of the decedent’s death. What the heir ultimately receives, however, depends on:

what property actually belonged to the decedent;
the decedent’s valid debts and estate expenses;
whether there is a valid will;
the identities and legal status of the surviving relatives;
the compulsory heirs’ protected shares, called legitimes;
prior donations that may have to be counted or reduced; and
the applicable settlement, tax, and property-transfer requirements.

A will cannot ordinarily deprive a compulsory heir of a legitime. Without a will, the Civil Code’s rules on intestate succession determine who inherits and in what proportions. Before partition, the heirs generally own the net estate in common—not one specific house, parcel of land, vehicle, or bank account each. These principles come principally from the Civil Code of the Philippines.

The estate must be identified before shares are computed

Inheritance is not automatically the total value of everything associated with the deceased. The settlement must first determine the hereditary estate.

This ordinarily requires:

Identifying the decedent’s exclusive property.
Determining the decedent’s share in community, conjugal, or co-owned property.
Excluding property the decedent had already validly transferred.
Determining whether insurance, retirement, employment, pension, or similar benefits pass directly to designated or statutory beneficiaries instead of through the estate.
Paying or providing for enforceable debts, taxes, administration expenses, and other proper charges.
Accounting for donations that the law requires to be collated or reduced.
Dividing only the resulting net estate.

If the decedent was married under an absolute-community or conjugal-partnership regime, the surviving spouse’s share from the liquidation of that regime is separate from—and comes before—the spouse’s inheritance. Only the decedent’s net share enters the estate. Under Articles 103 and 130 of the Family Code, community or conjugal property must be liquidated in the estate proceeding or, if there is no judicial settlement, judicially or extrajudicially within six months from death.

A title in one spouse’s name does not necessarily prove that the entire property was exclusive. Conversely, marriage does not make every asset community or conjugal property. The marriage date, marriage settlements, source of funds, method and date of acquisition, and applicable property regime must be examined.

Rights begin at death, but particular assets remain undivided

Article 777 of the Civil Code provides that succession rights are transmitted from death. This means heirs may acquire an undivided hereditary interest even before titles are transferred.

That does not mean each heir immediately owns a particular asset. Under Article 1078, when there are several heirs, the estate remains co-owned until partition and remains subject to the decedent’s debts. An heir may ordinarily transfer only that heir’s undivided hereditary interest—not the other heirs’ shares or the whole of a specific estate property. The effect of a sale of a particular asset may depend on what is ultimately allotted to the seller in the partition.

Heirs are not personally required to pay the decedent’s obligations beyond the value of the inheritance transmitted to them. Estate debts must nevertheless be addressed before the heirs treat the property as freely distributable.

Who are compulsory heirs?

A compulsory heir is legally entitled to a reserved portion of the estate when the decedent leaves a will. Depending on who survives, the principal compulsory heirs include:

legitimate or marital children and their descendants;
in their absence, legitimate parents or other direct ascendants;
the surviving legal spouse; and
illegitimate or nonmarital children whose filiation is established.

The Civil Code still uses the terms “legitimate” and “illegitimate” because different statutory share rules remain in force. They are legal classifications based on filiation and the parents’ marital status, not judgments about a person’s dignity.

The presence of descendants generally excludes legitimate parents or ascendants from their secondary compulsory-heir position. The surviving spouse and nonmarital children may concur with descendants or, in appropriate cases, with ascendants.

What is a legitime?

A legitime is the part of the estate that a testator cannot freely dispose of because the law reserves it for compulsory heirs. The remainder, after all legitimes are satisfied, is the free portion.

Common testate-succession baselines include:

Compulsory heirs present	Basic protected share
Legitimate or marital children	Collectively, one-half of the net hereditary estate, ordinarily divided equally among them or their proper representatives
Legitimate parents or ascendants, if there are no legitimate descendants	Collectively, one-half
One legitimate child and a surviving legal spouse	Child: one-half; spouse: one-fourth
Two or more legitimate children and a surviving legal spouse	Children collectively receive one-half; spouse receives an amount equal to the legitime of one legitimate child
Surviving spouse and nonmarital children, without legitimate descendants or ascendants	Spouse: one-third; nonmarital children collectively: one-third
Surviving spouse alone	Generally one-half, subject to the special rule for certain marriages solemnized in danger of death
Nonmarital children alone	Collectively one-half
Legitimate ascendants and surviving spouse, without legitimate descendants	Ascendants collectively: one-half; spouse: one-fourth

Each nonmarital child’s legitime is ordinarily one-half of a legitimate child’s legitime. Their shares come from the disposable portion, are subject to its available amount, and cannot impair the preferred legitime of the surviving spouse. When several classes and numerous children concur, the arithmetic can become materially different from a simple “two-to-one” division. The Supreme Court addressed one such combination in Macalinao v. Macalinao, G.R. No. 250613, April 3, 2024.

A table cannot safely resolve every family structure. Representation, filiation, predeceased heirs, prior donations, legal separation, adoption, and the number of children can change the result.

What happens if there is no valid will?

Intestate succession applies when there is no will, the will is invalid or later loses effect, the will does not dispose of the entire estate, or an instituted heir cannot inherit and no substitute, accretion, or other applicable mechanism fills the share.

Common intestate results include:

Survivors	General intestate division
Legitimate children only	Entire estate divided equally, subject to representation
Surviving legal spouse and legitimate children only	Spouse receives the same share as each child
Nonmarital children only	Entire estate divided equally among them
Surviving legal spouse and nonmarital children only	One-half to the spouse; one-half collectively to the children
Legitimate parents only, with no descendants	Parents or proper ascendants inherit the estate under the direct ascending-line rules
Legitimate parents and surviving legal spouse, with no descendants	One-half to the parents or ascendants; one-half to the spouse
Surviving legal spouse alone, with no qualifying descendants, ascendants, or collateral heirs	Entire estate to the spouse
Surviving spouse with brothers, sisters, or qualifying nephews and nieces	One-half to the spouse; one-half to those collateral heirs
No descendants, ascendants, spouse, or qualifying siblings’ line	Other collateral relatives may inherit, generally only within the fifth civil degree; otherwise, the estate may escheat to the State

Where legitimate children, nonmarital children, and a spouse all survive, the shares require a coordinated application of several provisions. In Macalinao, the Court ruled that a surviving legal spouse, one legitimate child, and two nonmarital children received, respectively, one-fourth, one-half, and one-eighth each. That result should not be mechanically applied to a family with a different number or class of heirs.

Children, grandchildren, and representation

Children ordinarily inherit in their own right and in equal shares within the same legal class. A grandchild usually does not inherit alongside a living parent merely because the grandchild is a descendant. Instead, a grandchild may inherit by representation, stepping into the place of a parent who predeceased the decedent, is legally incapable of succeeding, or was validly disinherited.

Representation in the direct descending line may continue through descendants. In the collateral line, it is generally limited to the children of brothers or sisters.

The Supreme Court has ruled that marital and nonmarital children may represent their parent in inheriting from a direct ascendant, such as a grandparent. The former categorical barrier based on Article 992 cannot be used to exclude a nonmarital grandchild from the direct line solely because of birth status. See Aquino v. Aquino, G.R. No. 208912, December 7, 2021. Article 992 may still raise difficult issues in collateral-family situations, so the direct-line ruling should not be generalized without examining the relationship involved.

Filiation must be established

A claim that someone is a child or other descendant must be supported by legally competent proof. Relevant evidence may include:

PSA and local civil-registry birth records;
a final judgment concerning filiation;
a public document admitting filiation;
a handwritten and signed admission by the parent;
evidence of open and continuous possession of the status of a child;
support records, remittances, school and medical documents, correspondence, photographs, and family acknowledgments; and
scientifically admissible DNA evidence when appropriate.

Articles 172 and 175 of the Family Code govern the evidence and periods for claiming filiation. The applicable filing period depends on the evidence relied upon and the claimant’s circumstances. In some cases, an action based on secondary evidence must be brought during the alleged parent’s lifetime. Anyone facing disputed or unrecorded filiation should seek advice immediately instead of assuming the issue can be raised years later.

Adopted children

A legally adopted child is treated as the legitimate child of the adopter and has reciprocal succession rights with the adopter without distinction from legitimate filiation. Current adoption effects are governed by Sections 41 to 43 of Republic Act No. 11642.

An informal arrangement, long-term care, use of the family surname, or treatment as a child does not by itself substitute for a lawful adoption order. The date and legal validity of the adoption, whether it was later rescinded, and whether the claim concerns biological or adoptive relatives must be checked.

Spouses, separated spouses, and unmarried partners

Only the surviving legal spouse inherits as a spouse.

Separation in fact, even for many years, does not by itself dissolve the marriage or automatically erase inheritance rights. A final decree of legal separation can affect succession: the offending spouse is disqualified from intestate succession from the innocent spouse, and testamentary provisions in the offending spouse’s favor are revoked by operation of law.

A person in a void marriage or an unmarried partner is not a compulsory heir as a spouse. That partner may nevertheless have:

a proven ownership share under the co-ownership rules in Articles 147 or 148 of the Family Code;
a valid devise or legacy under a will, subject to compulsory heirs’ legitimes;
rights as a properly designated beneficiary under a contract or special law; or
a claim for reimbursement or recovery based on documented contributions.

These are ownership or contractual rights, not automatic spousal inheritance.

A will does not create unlimited freedom to exclude family

A will may control the free portion and may allocate particular assets, but it remains subject to compulsory heirs’ legitimes and the Civil Code’s formal and substantive requirements. No will transfers property unless it is proved and allowed by the proper court under Rule 75 of the Rules of Court.

A person cannot validly disinherit a compulsory heir merely by:

omitting the heir’s name;
stating that the heir was disrespectful or estranged;
giving everything to another child;
signing a private note with no valid testamentary form; or
making unsupported accusations.

Disinheritance must be made in a will, must state a cause expressly recognized by law, and—if denied—must be proved by the heirs benefiting from it. The statutory causes differ for children or descendants, parents or ascendants, and spouses. Reconciliation may erase the effect of a cause for disinheritance.

A total, unintentional omission of a compulsory heir in the direct line is preterition. It can annul the institution of heirs, although valid devises and legacies may remain effective to the extent they are not excessive. Omission of a spouse is not technically preterition under Article 854, but an impaired spouse may still demand completion of the legitime.

Lifetime donations are not an automatic method of defeating heirs. Donations that exceed the donor’s disposable portion may be reduced after death to protect compulsory heirs.

Choosing the proper settlement process

Extrajudicial settlement

Under Rule 74, an estate may generally be settled extrajudicially only when:

the decedent left no will;
the estate has no outstanding debts;
all heirs participate; and
all heirs are adults, or minors are represented by duly authorized legal or judicial representatives.

The heirs execute a public instrument of extrajudicial settlement. A sole heir may use an affidavit of self-adjudication. The instrument must be filed with the Register of Deeds when applicable, and notice must be published once a week for three consecutive weeks in a newspaper of general circulation. Rule 74 also contains bond and two-year liability provisions protecting creditors and persons deprived of participation.

Publication does not make a settlement binding on an heir who neither participated nor had notice. An omitted heir may have remedies even after Rule 74’s two-year period, but the correct action and prescriptive period depend on whether the claim involves fraud, an implied trust, partition, reconveyance, a void instrument, or an innocent purchaser. Delay can seriously affect the remedy.

Judicial settlement

Judicial settlement is generally appropriate when:

there is a will requiring probate;
heirs, filiation, ownership, or shares are contested;
there are material estate debts;
an executor or administrator is needed;
assets must be preserved, inventoried, sold, or recovered;
an heir or creditor cannot be located;
a minor or incapacitated person has an unresolved conflict of interest; or
the parties cannot validly agree on partition.

Heirs do not always need a prior, separate declaration of heirship before filing an ordinary civil action to protect estate property, particularly when no settlement proceeding is pending. That does not authorize an ordinary court to disregard a pending probate proceeding or distribute an estate outside the proper process. The controlling distinction is discussed in Treyes v. Larlar, G.R. No. 232579, September 8, 2020.

Estate tax and transfer requirements

Inheritance rights and estate tax are separate issues. Paying tax does not determine who the lawful heirs are, while being an heir does not eliminate tax and registration requirements.

For deaths on or after January 1, 2018, the regular estate tax is generally six percent of the net taxable estate. A required BIR Form No. 1801 is generally due within one year from death, with only a limited filing extension available in meritorious cases. The law in force on the date of death governs older estates.

Before registered property can be transferred, the estate ordinarily needs the appropriate BIR electronic Certificate Authorizing Registration or eCAR, together with the settlement instrument or court order and the requirements of the relevant registry or institution. Consult the current BIR estate-tax page, BIR Form No. 1801 instructions, and the responsible Revenue District Office before filing because documentary and payment channels can change.

The extended estate-tax amnesty ended on June 14, 2025. As of the source-check date below, late estates cannot assume that amnesty remains available. They should request a regular computation, including applicable interest and penalties, from the BIR.

Practical steps for heirs

Secure the death certificate. Obtain PSA and local civil-registry copies as needed.
Protect the original will. Do not alter, staple, annotate, conceal, or privately “implement” it.
Identify every possible heir. Include children from all relationships, adopted children, a legal spouse, deceased children’s descendants, and possible ascendants or collateral heirs.
Collect civil-status records. Obtain birth, marriage, adoption, annulment, nullity, legal-separation, and death records.
Inventory assets and liabilities. Include land, condominium units, vehicles, businesses, shares, digital assets, receivables, debts, mortgages, pending cases, and foreign assets.
Verify ownership independently. Obtain certified titles, tax declarations, corporate records, contracts, bank certifications through lawful channels, and proof of acquisition.
Preserve values as of death. Keep appraisals, zonal values, assessor values, account balances, and business records.
Stop unauthorized transfers. Notify banks, corporations, tenants, property managers, and registries where legally appropriate.
Keep estate income separate. Record rent, harvest proceeds, dividends, expenses, taxes, repairs, and withdrawals.
Choose the lawful settlement route. Do not execute an extrajudicial settlement if its requirements are absent.
Address estate tax early. Do not wait for family negotiations to finish before checking the one-year deadline.
Prepare a written partition. Identify values, reimbursements, equalization payments, and who will bear taxes and expenses.
Complete registration. A signed family agreement alone may not update land, vehicle, corporate, or bank records.

Evidence worth preserving

Keep originals and secure digital copies of:

wills, codicils, deeds, marriage settlements, and donation documents;
birth, marriage, death, and adoption records;
land titles, tax declarations, surveys, and real-property tax receipts;
bank statements and balances as of death;
stock certificates, corporate books, partnership agreements, and financial statements;
loan agreements, receipts, mortgages, and creditor communications;
insurance, pension, employment, and beneficiary-designation documents;
proof of purchase price and source of funds;
rental contracts and records of estate income;
messages or letters concerning filiation, ownership, loans, or family arrangements; and
proof of possession, improvements, and contributions to jointly acquired property.

Do not sign blank waivers, deeds of sale, quitclaims, or extrajudicial settlements. Obtain a complete copy and an independent explanation first.

Common mistakes

Dividing the gross property without first liquidating the marital property regime.
Assuming the surviving spouse’s one-half property share is already the spouse’s inheritance.
Treating the eldest child as the automatic owner or administrator.
Excluding a child born outside marriage without examining filiation.
Assuming a living child and that child’s descendants all inherit simultaneously.
Treating a long-term partner as a legal spouse—or ignoring that partner’s provable co-ownership.
Selling an entire inherited property with only one heir’s signature.
Using an affidavit of self-adjudication despite the existence of other heirs.
Believing publication cures the omission of a known heir.
Ignoring a will because the family prefers an extrajudicial settlement.
Assuming tax payment validates an invalid partition.
Waiting for title transfer before preserving claims, records, and estate income.
Relying on the expired estate-tax amnesty.
Using a standard share calculator for a mixed family without checking legitimes and representation.

When legal help is urgent

Seek prompt assistance from a Philippine succession lawyer when:

a will may be concealed, altered, destroyed, or improperly executed;
an heir’s filiation is unrecorded or disputed;
property is being sold, mortgaged, withdrawn, or retitled without consent;
someone falsely claims to be the sole heir;
signatures or notarizations appear forged;
estate income is being diverted;
the decedent had several marriages or a possibly void marriage;
there are minor, incapacitated, missing, or foreign-based heirs;
a family member is pressuring an heir to waive rights;
the estate includes a business, agrarian land, ancestral land, foreign property, or substantial debt;
a purchaser or creditor has become involved; or
a tax, probate, filiation, fraud, or reconveyance period may be running.

The Code of Muslim Personal Laws may govern succession involving Muslims, and special rules may apply to agrarian, ancestral-domain, homestead, corporate, pension, and foreign assets. These estates need advice suited to the governing law and documents.

FAQ

Can a parent leave everything to only one child?

Not if doing so impairs another compulsory heir’s legitime, unless the excluded heir was validly disinherited for a statutory cause. The prejudiced heir may seek completion of the legitime or reduction of excessive dispositions.

Do nonmarital children inherit from their father?

Yes, if filiation is legally established. Their statutory share is generally one-half of the corresponding legitimate child’s share, subject to the rules governing the particular combination of heirs and the available portion.

Does a grandchild inherit if the grandchild’s parent is alive?

Generally not by representation. The nearer descendant ordinarily excludes the more remote descendant. A grandchild may inherit directly under a will from the free portion or under a different legal basis.

Can a nonmarital grandchild inherit from a grandparent?

Yes, representation in the direct descending line cannot be denied solely because the grandchild was born outside marriage, as recognized in Aquino v. Aquino. Filiation and the conditions for representation must still be proved.

Does an adopted child receive the same share as a biological legitimate child?

A legally adopted child is treated as a legitimate child of the adopter and has reciprocal succession rights with the adopter without distinction from legitimate filiation.

Does a common-law partner automatically inherit?

No. An unmarried partner is not a surviving spouse for compulsory or intestate succession. The partner may still prove co-ownership, receive a valid testamentary gift from the free portion, or qualify as a beneficiary under a contract or special law.

Can one heir sell inherited land without the others?

The heir may generally transfer only the heir’s undivided interest. One heir cannot bind the other co-heirs’ shares or validly sell the entire property without authority or consent.

Can an heir reject an inheritance?

Yes, but repudiation must be made after death and in the formal manner required by the Civil Code—generally through a public or authentic instrument or a petition presented to the proper court. An informal family statement may be insufficient.

Is there one deadline for claiming an inheritance?

No. Different periods apply to estate tax, marital-property liquidation, filiation, probate-related duties, fraud, reconveyance, reduction of dispositions, creditor claims, and attacks on settlement instruments. The estate-tax return is generally due within one year, while Family Code liquidation may be required within six months when no judicial settlement is filed. Do not use Rule 74’s two-year period as a universal deadline.

Does a surviving spouse lose inheritance rights after years of separation?

Not merely because of separation in fact. The validity of the marriage, any final decree of legal separation, which spouse was at fault, and other statutory grounds must be examined.

What if an heir was omitted from an extrajudicial settlement?

Rule 74 states that an extrajudicial settlement is not binding on a person who did not participate and had no notice. The omitted heir should obtain the registered instrument and titles immediately and seek advice on annulment, partition, reconveyance, annotation, or other appropriate relief.

Official legal sources

This article provides general Philippine legal information, not legal advice or a computation of any specific estate. Succession results depend on the decedent’s citizenship, date of death, family relationships, property regime, will, donations, debts, and supporting documents. Official sources and current procedures were checked as of July 31, 2026.