Quick answer

An heir’s right depends on four things: who legally survived the deceased, whether there is a valid will, which property actually belongs to the estate, and what debts, taxes, and expenses must first be paid.

Philippine law protects certain compulsory heirs—principally legitimate children or descendants, qualifying parents or ascendants, the surviving legal spouse, and nonmarital children whose filiation is proved. A will generally cannot take away their reserved shares, called legitimes, unless a compulsory heir is validly disinherited for a statutory cause stated in the will.

If there is no valid will, the Civil Code determines who inherits and in what proportions. Rights to the succession arise at death, but this does not mean that one heir may immediately take a particular house, withdraw estate money, or sell a specific parcel as exclusively theirs. Until debts are paid and the estate is partitioned, the heirs generally hold the estate in common.

What is actually inherited?

The inheritance is not automatically everything registered in the deceased person’s name. The estate must first be identified and valued correctly.

The process generally requires:

Determining which assets belonged exclusively to the deceased.
Liquidating the absolute community or conjugal partnership, if the deceased was married.
Separating the surviving spouse’s own share from the deceased spouse’s estate.
Accounting for valid debts, estate expenses, taxes, and allowable deductions.
Examining lifetime donations that may have to be collated or reduced.
Dividing only the remaining net estate among the heirs.

For example, if a property was community or conjugal property, the surviving spouse’s ownership share is separated first. Only the portion belonging to the deceased enters the estate. The surviving spouse may then inherit from that estate in a separate capacity as an heir.

Life insurance, retirement benefits, jointly held accounts, corporate interests, and property acquired during marriage require individual review. A named beneficiary, survivorship clause, source of funds, company restriction, or marital-property rule may affect whether and how an asset passes.

Who are compulsory heirs?

Under Articles 886 and 887 of the Civil Code, compulsory heirs generally include:

Legitimate children and descendants.
In their absence, legitimate parents and ascendants.
The surviving legal spouse.
Nonmarital children, provided their filiation is duly established.

These groups do not always exclude one another. A surviving spouse and nonmarital children, for example, may inherit together with legitimate children.

A legally adopted child is treated as a legitimate child of the adopter. Republic Act No. 11642 also extends the adoptive filiation to specified members of the adopter’s family and gives the adopter and adoptee reciprocal succession rights without distinction from legitimate filiation. Because adoption generally severs legal ties with the biological parents, except in a qualifying stepparent adoption, succession involving both biological and adoptive families should be checked against the adoption order and Republic Act No. 11642.

What is a legitime?

A legitime is the portion of the estate that the law reserves for a compulsory heir. A testator may freely dispose only of the part not reserved by law.

The basic rules include:

Legitimate children and descendants collectively receive one-half of the hereditary estate as their legitime, ordinarily divided equally among those inheriting in their own right.
In default of legitimate descendants, the legitime of legitimate parents or ascendants is generally one-half.
Each nonmarital child’s legitime is generally one-half of the legitime of a legitimate child.
The surviving spouse’s legitime depends on which other compulsory heirs survive.

Calculating simultaneous legitimes can be technical. The spouse’s reserved share, the number and status of children, representation by descendants, lifetime donations, and the available free portion must all be considered. A percentage copied from another family’s case may therefore be wrong for yours.

A will that gives away more than the free portion is not necessarily void in full. Excessive gifts, devises, or legacies may instead be reduced to preserve the compulsory heirs’ legitimes.

Who inherits when there is no will?

Intestate succession applies when there is no valid will, when the will does not dispose of the whole estate, or when a testamentary disposition fails without an effective substitute or other applicable remedy.

The following table covers common combinations. It assumes that filiation and marriage are legally established and that no heir is disqualified, has repudiated the inheritance, or is represented by descendants.

Surviving relatives	General intestate division
Legitimate children only	They divide the estate equally.
Legitimate and nonmarital children, no spouse	Use relative units: each legitimate child receives two units and each nonmarital child one unit.
Surviving spouse and legitimate children	The spouse receives the same share as each legitimate child.
Spouse, legitimate children, and nonmarital children	The spouse and each legitimate child receive two units; each nonmarital child receives one unit.
Surviving spouse and nonmarital children only	One-half to the spouse and one-half collectively to the nonmarital children.
Legitimate parents or ascendants only, with no legitimate descendants	The parents or nearest qualifying ascendants inherit under the rules for the ascending line.
Legitimate ascendants and nonmarital children	One-half to the ascendants and one-half collectively to the nonmarital children.
Spouse and legitimate parents or ascendants	One-half to the spouse and one-half to the parents or ascendants.
Spouse, legitimate ascendants, and nonmarital children	One-half to the ascendants, one-fourth to the spouse, and one-fourth collectively to the nonmarital children.
Nonmarital children only, with no legitimate descendants or ascendants	They inherit the entire estate.
Spouse with no descendants, ascendants, or nonmarital children	The spouse generally inherits all, unless brothers, sisters, nephews, or nieces also survive.
Spouse and brothers or sisters or their qualifying children	One-half to the spouse and one-half to the siblings or their qualifying children.
No descendants, ascendants, nonmarital children, or spouse	Collateral relatives inherit in the Civil Code’s order. Full-blood and half-blood siblings may receive different shares. Intestate succession does not extend beyond the fifth degree in the collateral line.
No qualified heir	The estate may escheat to the State through court proceedings.

These are rules for the net hereditary estate, not necessarily percentages of a particular property. Representation, adoption, legal separation, the death order of relatives, and questions about filiation can change the result.

No preference for the eldest or for sons

Philippine succession law does not give the eldest child, a son, or the child who remained in the family home an automatic larger share. Caregiving, payment of expenses, or management of family property may support a separate reimbursement or ownership claim, but does not by itself alter the statutory hereditary share.

Rights of nonmarital children

The Civil Code uses the legal term “illegitimate child.” This article uses “nonmarital child” where possible while referring to the same statutory classification.

A nonmarital child may inherit from their parent, but filiation must be proved. Relevant evidence may include:

A civil-registry birth record.
A final judgment establishing filiation.
A parent’s admission in a public document.
A private handwritten and signed admission.
Open and continuous possession of the status of a child.
Other evidence allowed by the Rules of Court and special laws.

Using the father’s surname is not, by itself, a substitute for proving filiation in every case. The legal basis and timing of an action to establish filiation depend on the available evidence and the circumstances described in Articles 172 and 175 of the Family Code, as amended by Republic Act No. 9255. Obtain advice promptly when the alleged parent has died or the civil record is disputed.

Article 992 historically restricted intestate succession between a nonmarital child and certain relatives of the child’s parent. In Aquino v. Aquino, however, the Supreme Court held that children, regardless of the circumstances of birth, may inherit from their direct ascendants—such as a grandparent—by right of representation. This ruling is important but does not erase every statutory distinction involving collateral relatives. The exact family line must still be examined. See the Supreme Court’s official decision in Aquino v. Aquino, G.R. Nos. 208912 and 209018, December 7, 2021.

Rights of grandchildren and other descendants

A grandchild does not always inherit alongside a living parent. The nearer relative ordinarily excludes the more distant relative.

A grandchild may inherit by representation, meaning the grandchild takes the place and degree of the person represented. This commonly occurs when the deceased’s child predeceased the deceased, is unworthy to inherit, or was validly disinherited. The descendants representing that family branch divide only what the represented person would have received.

Representation occurs throughout the direct descending line. In the collateral line, it is limited to children of brothers or sisters in the circumstances set by law.

Repudiation is different: the children of an heir who voluntarily repudiates generally do not represent that heir. The applicable share may instead accrue to co-heirs or pass to the next degree under the Civil Code.

Rights of a surviving spouse—and the limit for an unmarried partner

A surviving legal spouse is generally a compulsory heir and an intestate heir. The spouse may also own a separate share in community or conjugal property before inheritance is calculated.

A person who merely lived with the deceased, even for many years, is not automatically a surviving spouse or compulsory heir. An unmarried partner may still have rights arising from:

Proven co-ownership under Articles 147 or 148 of the Family Code.
A valid contract or loan.
A valid beneficiary designation.
A valid will, but only from the disposable portion if compulsory heirs exist.

Property rights arising from actual contributions must be distinguished from inheritance rights. Receipts, bank transfers, loan records, construction expenses, and proof of joint acquisition should be preserved.

A spouse who was legally separated and gave cause for the separation may be disqualified from intestate succession. The judgment, its finality, and the reason for separation matter. Physical separation alone is not legal separation.

Can a parent disinherit a child?

Not merely because of family conflict, disapproval of a marriage, long absence, or a statement such as “you will receive nothing.”

Valid disinheritance requires:

A will.
A cause expressly recognized by the Civil Code.
A clear statement of that legal cause.
Proof of the cause if the disinherited heir denies it.

The statutory causes differ for descendants, parents or ascendants, and spouses. They include specified serious misconduct such as certain attempts against life, unjustified refusal of support, undue influence over the making of a will, and other causes listed in Articles 919 to 921.

If the stated cause is not legally sufficient, is not specified, or cannot be proved, the disinheritance fails to the extent that it impairs the heir’s legitime. Reconciliation may also render a disinheritance ineffective.

An heir may separately be excluded for unworthiness under Article 1032, but only when the statutory facts are established. Family suspicion or accusation alone is not enough.

What if a compulsory heir was omitted from the will or partition?

The effect depends on how the omission occurred.

Preterition generally refers to the complete omission of a compulsory heir in the direct line from the inheritance without an express disinheritance. It may annul the institution of heirs, while valid devises and legacies remain effective insofar as they do not impair legitimes.

An heir omitted from a partition may be entitled to recover the share that should have been received. Fraud, bad faith, notice, participation, minority, incapacity, and the kind of settlement affect the available remedy and deadline.

Do not sign a quitclaim merely because relatives say that an omitted heir can be “added later.” Correcting titles and completed transfers can become substantially harder once property reaches third parties.

What rights do heirs have before partition?

Successional rights are transmitted from the moment of death. If two or more heirs exist, however, the estate is generally held pro indiviso, or in common, before partition and remains subject to the deceased’s debts.

Each co-heir generally has rights over an undivided share, not exclusive ownership of a chosen room, field, house, or titled lot. Accordingly:

One heir cannot validly appropriate all estate income.
A co-heir cannot exclude the others from common property merely by occupying it.
Necessary preservation expenses and income should be properly accounted for.
A co-heir who sells before partition ordinarily transfers only the undivided hereditary interest that may ultimately be allotted, not unquestionable ownership of a specific physical portion.
A buyer of one heir’s rights takes the risk that the final partition may affect what that seller receives.

If hereditary rights are sold to a stranger before partition, the other co-heirs may have a statutory right of redemption by reimbursing the price within one month from written notice of the sale.

Every co-heir generally has the right to demand partition. Exceptions include a valid temporary prohibition by the testator, an agreement to remain in co-ownership, a legal restriction, or a qualifying family home. Under Article 159 of the Family Code, a family home may continue for ten years after death or for as long as a minor beneficiary exists, and heirs generally cannot partition it during that period without compelling reasons found by a court.

Accepting or repudiating an inheritance

Acceptance may be express or implied by conduct that only an heir would have the right to perform. Selling or assigning one’s hereditary right can amount to acceptance.

Repudiation is not ordinarily accomplished through an oral family agreement or an informal message. Article 1051 requires repudiation through a public or authentic instrument or a petition filed with the court handling the estate proceeding. Repudiation by a parent or guardian for a minor generally requires judicial authorization.

Acceptance or repudiation is ordinarily irrevocable, subject to limited grounds such as a defect in consent or the later appearance of an unknown will. Before signing a waiver, determine whether the estate includes hidden debts, valuable property, or a disputed will—and whether the proposed document is a true repudiation, a donation, or a taxable transfer to selected co-heirs.

Debts must be handled before distribution

Heirs do not simply divide the gross assets and leave creditors unpaid. The estate’s valid obligations, expenses, and taxes must first be settled under the applicable priority rules.

In a judicial administration, the court issues a notice directing creditors to file money claims. The period fixed in that notice must be no less than six months and no more than twelve months from its first publication. Failure to file a claim within the court

Quick answer

In the Philippines, an heir’s share depends on four questions: What property actually belongs to the deceased? Is there a valid will? Who are the legally recognized relatives and surviving spouse? What debts, taxes, and expenses must first be paid?

A will does not always control the entire estate. The Civil Code reserves a legitime—a minimum protected share—for compulsory heirs. If there is no valid will, or the will does not cover all property, the rules on intestate succession determine who inherits and in what proportions.

Inheritance rights arise upon death, but this does not mean an heir may immediately take a particular house, withdraw estate money, or sell a specific parcel of land. Until debts are paid and the estate is partitioned, the heirs generally hold the estate in common. Their exact rights must be established through the proper judicial or extrajudicial settlement.

Start with the correct estate

The inheritance is not automatically everything registered in the deceased person’s name or used by the family.

Before computing anyone’s share:

Identify property owned exclusively by the deceased.
Determine whether property belonged to an absolute community, conjugal partnership, co-ownership, corporation, partnership, or another person.
Liquidate the spouses’ property regime when applicable.
Separate the surviving spouse’s own share from the deceased spouse’s estate.
Account for enforceable debts, administration expenses, taxes, and other lawful charges.
Consider lifetime donations that must be collated or reduced because they affect compulsory heirs’ legitimes.

For example, if land is community or conjugal property, the surviving spouse’s ownership share is separated first. Only the deceased spouse’s net interest becomes part of the hereditary estate. The surviving spouse may then inherit an additional share from that estate.

Insurance proceeds, retirement benefits, jointly held accounts, corporate assets, and properties covered by beneficiary designations require separate examination. Registration in one name—or possession by one family member—is not always conclusive ownership.

Who are compulsory heirs?

A compulsory heir is a person for whom the law reserves a legitime. Under Articles 886 and 887 of the Civil Code, the principal compulsory heirs are:

Legitimate children and descendants;
In their default, legitimate parents and ascendants;
The surviving legal spouse; and
Children classified by the Civil Code as illegitimate, provided their filiation is duly established.

A validly adopted child is treated as the legitimate child of the adopter, with reciprocal succession rights. The effects of adoption, including its consequences for biological-family ties, should be checked under the adoption law applicable to the case. Sections 41 to 43 of Republic Act No. 11642 govern current administrative adoptions.

Being a compulsory heir does not necessarily mean receiving an equal share. The calculation changes according to which classes of heirs survive and whether succession is testamentary or intestate.

What a will can and cannot do

A valid will may name heirs, assign particular properties, establish substitutions or conditions permitted by law, and dispose of the free portion of the estate. It generally cannot impair a compulsory heir’s legitime.

Broadly:

Legitimate children and descendants collectively have a legitime equal to one-half of the hereditary estate, subject to the detailed rules on concurrence and representation.
Each nonmarital child’s legitime is generally one-half of the legitime of a legitimate child.
The surviving spouse’s legitime changes depending on whether the spouse concurs with children, ascendants, or nonmarital children.
Legitimate parents or ascendants are compulsory heirs only in default of legitimate children and descendants, although other compulsory heirs may still concur with them.

These fractions must be applied to the net hereditary estate, not to one selected property and not to the gross value of everything the family associates with the deceased.

Disinheritance is strictly limited

A parent cannot lawfully erase a compulsory heir’s legitime merely because of estrangement, disapproval of a marriage, a family argument, or a statement such as “I no longer consider you my child.”

Under Articles 915 to 921 of the Civil Code, disinheritance must:

Be made in a will;
Identify a cause expressly recognized by law; and
Be supported by proof if the disinherited heir denies the cause.

If the cause is omitted, is not a statutory cause, or cannot be proved, the disinheritance is ineffective to the extent that it prejudices the heir’s legitime. Reconciliation can also render a disinheritance ineffective.

An heir may separately be disqualified for unworthiness, but only on the grounds and under the conditions fixed by Articles 1032 to 1040. Unworthiness should never be assumed from mere family accusations.

Omission from a will is not always valid

The total omission of a compulsory heir in the direct line may constitute preterition. Its consequences differ from an ordinary impairment of legitime: it can annul the institution of heirs while leaving valid devises and legacies that do not exceed the disposable portion.

Whether an omission is preterition, valid disinheritance, or simply an incomplete disposition depends on the will, the family tree, and whether the testator made any provision for the heir. The actual instrument must be examined.

A will must be probated

No will passes Philippine property unless it is proved and allowed by the proper court. Even a notarized document titled “Last Will and Testament” cannot simply be used as a deed of transfer.

A person who has custody of a will must deliver it to the proper court or the named executor within 20 days after learning of the testator’s death. A named executor has a corresponding 20-day duty to present the will and accept or refuse the trust, unless it has already reached the court. These requirements appear in Rule 75 of the Rules of Court.

Preserve the original will, its envelope, attached pages, notarial details, and any relevant handwriting samples. Do not staple, annotate, laminate, repair, or alter it.

Who inherits when there is no valid will?

Intestate succession applies when there is no will, the will is void or has lost validity, the will leaves some property undisposed of, or a testamentary disposition fails without an applicable substitute or right of accretion.

The following table summarizes common situations. It assumes filiation and marriage are validly established, no heir is disqualified, and no special fact changes the result.

Surviving relatives	General intestate division
Legitimate children only	They divide the entire net estate equally.
Legitimate and nonmarital children, no spouse	Use a 2:1 ratio: each legitimate child receives two units and each nonmarital child one unit.
Surviving spouse and legitimate children	The spouse receives the same share as each legitimate child.
Spouse, legitimate children, and nonmarital children	The spouse and each legitimate child receive two units; each nonmarital child receives one unit.
Nonmarital children only	They divide the entire estate equally, in the absence of legitimate descendants or ascendants.
Spouse and nonmarital children only	The spouse receives one-half; the nonmarital children collectively receive one-half.
Legitimate parents or ascendants only	They inherit the entire estate under the rules on degree and paternal and maternal lines.
Spouse and legitimate parents or ascendants	The spouse receives one-half; the parents or ascendants receive one-half.
Legitimate ascendants and nonmarital children	Each class collectively receives one-half.
Spouse, legitimate ascendants, and nonmarital children	Ascendants receive one-half, the spouse one-fourth, and the nonmarital children collectively one-fourth.
Spouse and siblings, nephews, or nieces, with no descendants, ascendants, or nonmarital children	The spouse receives one-half; the siblings or qualifying nephews and nieces receive one-half.
Spouse with none of the relatives who may concur with the spouse	The spouse receives the entire estate.
No descendants, ascendants, nonmarital children, or spouse	Collateral relatives inherit in the statutory order, generally beginning with siblings and qualifying nephews and nieces.
No qualified heir	The estate passes to the State through escheat proceedings.

Full-blood siblings generally receive twice the share of half-blood siblings when both classes concur. Other collateral relatives may inherit only within the fifth civil degree.

This table is not a substitute for an actual computation. Representation, adoption, filiation, legal separation, renunciation, predeceased heirs, lifetime donations, and a partially valid will can materially change the result.

Children born outside marriage

The Civil Code uses the term “illegitimate child”; this article uses “nonmarital child” except when referring to the statute’s classification.

A nonmarital child is not excluded merely because the parents were unmarried or because the child uses the mother’s surname. Filiation must, however, be legally established. Relevant evidence may include:

A civil-registry birth record;
A final judgment;
An admission of filiation in a public document;
A private handwritten instrument signed by the parent;
Open and continuous possession of the status of a child; or
Other evidence allowed by the Rules of Court and special laws.

Article 176 of the Family Code, as amended by Republic Act No. 9255, generally gives each nonmarital child a legitime equal to one-half of a legitimate child’s legitime.

Claims involving disputed filiation are time-sensitive. The applicable period depends on the type of evidence, the child’s status, when the alleged parent died, and whether the issue is raised directly or in estate proceedings. Legal advice should be obtained promptly rather than waiting for the estate to be transferred.

Grandchildren and representation

A grandchild does not automatically inherit whenever the grandchild’s parent receives nothing. Representation operates only in situations recognized by law, such as when the person represented predeceased the decedent or was unable to inherit for a legally recognized reason. It does not generally arise merely because a nearer heir voluntarily renounced the inheritance.

In Aquino v. Aquino, the Supreme Court held that children, regardless of the circumstances of their birth, may inherit from direct ascendants such as grandparents by right of representation. The decision rejects the former absolute barrier in the direct line. The exact family tree and proof of filiation remain essential. See the official Supreme Court E-Library decision.

Surviving spouses and unmarried partners

Only a surviving legal spouse receives the statutory rights given to a widow or widower. Physical separation alone does not end a marriage. A final judgment of nullity, annulment, legal separation, or other court order may change the result.

An offending spouse in a decree of legal separation is disqualified from intestate succession, and testamentary provisions in that spouse’s favor are revoked by operation of law. The decree and its finality must be reviewed.

A boyfriend, girlfriend, fiancé, or live-in partner is not a compulsory heir and does not inherit by intestacy merely because the couple lived together for many years or had children. Such a partner may nevertheless:

Own a separate or co-owned portion of property;
Have rights under Articles 147 or 148 of the Family Code, if their requirements are met;
Receive property from the disposable portion under a valid will; or
Be the designated beneficiary of a valid insurance policy or similar arrangement.

Those are ownership or beneficiary rights, not automatic rights as a surviving spouse.

Heirs’ rights before partition

Succession rights are transmitted from the moment of death, but a multi-heir estate remains a co-ownership before partition and remains subject to the deceased’s debts.

During this period:

Each heir has an undivided or pro indiviso interest in the estate.
No heir owns a particular bedroom, floor, farm portion, vehicle, or titled lot merely because the family informally assigned it to that heir.
An heir may not exclude the other co-heirs from common property or appropriate all rents and income.
A co-heir who receives estate income must account for it.
Necessary preservation expenses and taxes should be documented for proper reimbursement or contribution.
A co-heir may generally transfer only the undivided hereditary interest that may ultimately be allotted to that heir—not a definite physical part binding on the others.

If a co-heir sells hereditary rights to a stranger before partition, the other co-heirs may have a right of legal redemption by reimbursing the buyer. Article 1088 requires action within one month from written notice of the sale.

Every co-heir generally has the right to demand partition. Important exceptions include a valid prohibition by the testator for a period not exceeding 20 years and the protection of a family home. Under Article 159 of the Family Code, a qualifying family home generally continues for 10 years after death, or as long as a minor beneficiary remains, and cannot be partitioned during that period unless a court finds compelling reasons.

How an estate is settled

Extrajudicial settlement

Rule 74 permits an extrajudicial settlement only when:

The deceased left no will;
The estate has no outstanding debts;
All heirs participate;
All heirs are of age, or minors are represented by duly authorized judicial or legal representatives; and
The required public instrument, publication, filing, bond, tax, and registration requirements are satisfied.

If there is one heir, the heir may use an affidavit of self-adjudication when the Rule’s conditions are met. Multiple heirs generally execute a notarized deed of extrajudicial settlement. The settlement must be published in a newspaper of general circulation in the manner required by Rule 74 and filed with the Register of Deeds when it affects registered land.

Publication does not cure the secret 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.

Judicial settlement

Judicial proceedings are generally appropriate when:

There is a will requiring probate;
Heirs disagree about identity, shares, ownership, or partition;
There are material debts or creditor disputes;
An heir is missing or was omitted;
Minors or incapacitated heirs are not properly represented;
Someone challenges the will, filiation, disinheritance, or a prior transfer;
An administrator must recover, preserve, lease, sell, or mortgage estate property; or
An accounting and court-supervised distribution are needed.

Rule 74 also retains a judicial summary-settlement procedure for estates whose gross value does not exceed ₱10,000. That old statutory threshold remains in the text of the Rule, making the procedure of limited practical use today.

Estate tax and transfer requirements

Estate tax is imposed on the transfer of the net estate; it is not the same as an heir’s inheritance share.

For deaths on or after January 1, 2018, the general estate-tax rate is 6% of the net taxable estate. Subject to statutory qualifications, important deductions include:

A ₱5 million standard deduction for a citizen or resident decedent;
A standard deduction of ₱500,000 for a nonresident alien;
A family-home deduction of up to ₱10 million for a qualifying resident decedent;
The surviving spouse’s net share in community or conjugal property; and
Other deductions allowed by the Tax Code and regulations.

The estate-tax return is generally due within one year from death, and the tax is payable when the return is filed. A return is required when the transfer is taxable and, regardless of value, when the estate contains registered or registrable property for which BIR clearance is needed. A return showing a gross estate exceeding ₱5 million must be supported by the required CPA-certified statement.

In meritorious cases, the Commissioner of Internal Revenue may grant an extension to file of up to 30 days. Approved extensions or installment arrangements for payment have separate conditions and should be requested before relying on them. Rules on earlier deaths differ because the tax law in force at the time of death generally controls. The extended estate-tax amnesty filing period ended on June 14, 2025.

Consult the BIR’s current Estate Tax page, Revenue Regulations No. 12-2018, and the official eONETT service instructions before filing. The estate usually needs its own TIN, BIR Form No. 1801, supporting ownership and civil-status records, and an electronic Certificate Authorizing Registration before registrable property can be transferred.

After the BIR process, real property commonly requires presentation of the settlement or court order, eCAR, proof of publication when applicable, local-tax clearances, and other documents required by the Register of Deeds and local assessor.

Practical steps for heirs

Secure the PSA death certificate. Check every entry, including civil status and residence.
Locate the original will. Preserve it unchanged and comply immediately with the 20-day delivery rule.
Prepare a complete family tree. Include every child from every relationship, adopted children, predeceased children and their descendants, the surviving spouse, parents, and potentially relevant siblings.
Obtain civil-status proof. Collect PSA birth and marriage certificates, adoption orders, acknowledgments of filiation, and final court decisions involving marriage or legal separation.
Freeze informal distribution. Do not divide cash, remove valuables, execute waivers, or let one relative sell property before the inventory is complete.
Inventory assets and liabilities. Include land, condominium units, vehicles, bank and investment accounts, business interests, receivables, personal property, digital assets, mortgages, loans, taxes, and pending cases.
Classify ownership. Determine whether each item was exclusive, community, conjugal, co-owned, corporate, or held in trust.
Record estate income and expenses. Keep a common ledger for rents, farm proceeds, dividends, repairs, taxes, funeral expenses, and payments made by individual heirs.
Choose the proper proceeding. Use extrajudicial settlement only if every Rule 74 condition is genuinely satisfied. Otherwise, seek court-supervised settlement.
Compute shares only after establishing the net estate. Account for the will, legitimes, representation, donations, debts, taxes, and the surviving spouse’s separate property share.
File the estate-tax return on time. Do not wait for a family disagreement or title transfer to be resolved before obtaining tax advice.
Register the final transfers. A family agreement that remains unregistered may leave titles in the deceased’s name and create problems for later sales, loans, and future estates.

Evidence worth preserving

Keep originals where available and create secure copies of:

The death certificate and all birth, marriage, and adoption records;
The original will, codicils, envelopes, notarial information, and handwriting samples;
Land titles, deeds, tax declarations, surveys, leases, and mortgage documents;
Vehicle registrations and receipts;
Bank statements, passbooks, investment records, stock certificates, and business books;
Insurance policies and beneficiary designations;
Marriage settlements and evidence showing when and how property was acquired;
Loan contracts, promissory notes, receipts, tax returns, and creditor communications;
Records of lifetime donations or substantial advances to heirs;
Photos and inventories of valuables;
Rent, harvest, dividend, and expense records after death;
Messages or letters discussing heirs, property, settlements, waivers, or sales;
Newspaper publication pages, affidavits of publication, deeds, court filings, and registry receipts; and
Evidence of possession, exclusion from property, unauthorized withdrawals, forgery, concealment, or disposal.

Avoid surrendering the only original to another heir without a written acknowledgment and a reliable copy.

Common mistakes

Dividing the entire community or conjugal property as though all of it belonged to the deceased;
Computing shares from the gross estate before paying debts, taxes, and expenses;
Assuming the eldest child, only son, or child who cared for the parent receives a larger statutory share;
Excluding an adopted or nonmarital child without checking filiation and current law;
Treating a long-term live-in partner as a legal spouse;
Using an affidavit of self-adjudication when other heirs exist;
Signing a waiver without knowing the estate’s assets, debts, or tax consequences;
Believing an oral renunciation permanently removes an heir;
Selling a specific estate property before partition without the authority of all owners or the court;
Withdrawing estate funds and treating them as personal money;
Hiding a will, heir, debt, donation, or property from the settlement;
Assuming newspaper publication binds an omitted heir who did not participate or have notice;
Waiting until a buyer appears before paying estate tax and transferring title; and
Reusing one extrajudicial settlement for several generations without separately settling each deceased owner’s estate.

Deadlines that should not be ignored

20 days after knowledge of death: A custodian must deliver the will to the proper court or named executor.
One year from death: General deadline for filing the estate-tax return.
Six to 12 months from first publication of the court’s notice: The period set by the probate court for filing ordinary money claims against a judicially administered estate.
Two years after Rule 74 settlement and distribution: The Rule provides remedies for unpaid debts and persons unduly deprived of lawful participation. Special rules protect certain persons under disability, and separate causes of action may have different periods.
One month from written notice of a sale of hereditary rights: Period for a co-heir’s legal redemption under Article 1088.
Thirty days after a court’s distribution order: Heirs, devisees, and legatees must signify acceptance or repudiation; silence is deemed acceptance under Article 1057.

These periods do not cover every possible action. Fraud, forgery, trusts, title registration, filiation, incapacity, and possession can produce different limitation questions.

When legal help is urgent

Consult a Philippine succession lawyer promptly if:

Someone is concealing, destroying, or altering a will;
An heir has been omitted from a deed or affidavit of self-adjudication;
Estate land, shares, or vehicles are being sold or mortgaged without consent;
Money is being withdrawn from the deceased’s accounts without an accounting;
A child’s filiation is disputed;
The estate includes minors, incapacitated persons, missing heirs, foreigners, or heirs abroad;
There is a second family, disputed marriage, adoption, annulment, or legal separation;
A creditor has threatened foreclosure or filed a claim;
The one-year estate-tax deadline is approaching or has passed;
A title has already been transferred to selected heirs or a third-party buyer;
Signatures, notarizations, civil records, or deeds appear false;
An heir is being excluded from possession or estate income;
The estate owns a business or property in another country; or
You are being pressured to sign a waiver, quitclaim, sale, or partition without a complete inventory and computation.

Qualified indigent parties may ask the Public Attorney’s Office whether they are eligible for assistance.

Frequently asked questions

Can a parent leave everything to only one child?

Only to the extent allowed by the disposable portion. A compulsory heir’s legitime cannot ordinarily be taken away without valid disinheritance. Excessive testamentary gifts or lifetime donations may be reduced.

Do daughters and sons inherit equally?

Yes. Sex and birth order do not create different inheritance shares.

Does the child who cared for the deceased receive more?

Not automatically. Caregiving may be recognized through a valid will, enforceable agreement, reimbursement claim, or another lawful arrangement, but it does not by itself enlarge an intestate share.

Can a nonmarital child inherit from the father?

Yes, if filiation is duly established. The share depends on the other surviving heirs and whether there is a will.

Can a grandchild inherit while the parent is alive?

Normally, the nearer descendant excludes the more remote one. A grandchild may still receive property under a valid will from the free portion or in another situation specifically allowed by law. Representation is not the usual result while the parent is living and qualified to inherit.

Can an heir refuse an inheritance?

Yes. Repudiation must be made in a public or authentic instrument or by petition in the proper estate proceeding. It is generally irrevocable. A “waiver” in favor of selected co-heirs may legally amount to acceptance followed by a transfer and can have tax consequences.

Are heirs personally responsible for every debt of the deceased?

Estate debts are paid from estate assets before distribution. Heirs should not divide the estate first and ignore creditors. Personal liability may arise from improper distribution, receipt of estate assets, contractual assumption, wrongdoing, or specific tax and procedural rules, so the documents matter.

Can one heir live in the inherited house?

A co-heir may ordinarily use common property consistently with the equal rights of the others. Exclusive occupation that prejudices or excludes co-heirs may justify an accounting, access order, partition, or other relief.

Is barangay mediation enough to transfer inherited land?

No. A barangay settlement may resolve certain disputes, but transfer of registered land still requires a legally sufficient settlement or court order, tax compliance, and registration.

Does an extrajudicial settlement require every heir’s signature?

All heirs must participate for the settlement to bind them. A person who was omitted, did not participate, or had no notice is not automatically bound merely because the deed was published or registered.

Can estate property be sold before estate tax is paid?

Do not assume it can be transferred freely. Registrable property normally requires BIR clearance and an eCAR. Revenue regulations provide a controlled procedure for approved partial disposition when estate cash is insufficient, but prior BIR approval and payment of the proportionate tax are required.

Official legal sources

This article provides general legal information, not legal advice or a definitive computation of any estate. Rights depend on the dates, documents, family relationships, property regime, and procedural history of the particular case. Sources and current procedures were checked as of August 4, 2026.