Philippine Intestate Succession: A Comprehensive Guide
(Civil Code of the Philippines, Book III, Title IV, Arts. 960 – 1101; Family Code; related special laws and jurisprudence)
Important: This article is an academic overview. For actual estate administration, always consult a Philippine lawyer or trust professional.
1. What “intestate” means
An estate is intestate when the decedent dies without a valid will, or when a will exists but fails to dispose of the entire estate. Distribution is then dictated purely by law—not by the decedent’s preferences—following the order, shares and procedural rules found mainly in the Civil Code and the Rules of Court.
2. Sources of Law
| Level | Instrument | Key provisions on intestacy |
|---|---|---|
| Constitution | Art. III, §1 (due process & equal protection) | Guarantees procedural fairness and has underpinned recent equality jurisprudence for illegitimate heirs. |
| Civil Code (1950) | Arts. 960–1101 | Substantive rules on heirs, order of succession, legitime, representation, collation and partition. |
| Family Code (1988) | Arts. 163–182, 209–213 & arts. 172–176 (status of children) | Abolished old distinctions among illegitimate children categories; equated adopted with legitimate; clarified conjugal & absolute community regimes. |
| Rules of Court, Rule 74 | Settlement of Estates | Extra-judicial settlement, summary proceedings, publication & bond requirements. |
| Tax Code (NIRC) & TRAIN Law (2018) | Secs. 84–97 | Flat 6 % estate tax, filing deadlines & exemptions. |
| Special laws & jurisprudence | RA 9858 (legitimation of children born of void marriages), RA 11222 (administrative adoption), SC cases on Art. 992 “iron curtain” etc. | Fine-tune or reinterpret Civil Code rules. |
3. Basic Principles
- Transmission on death – Ownership passes the instant a person dies (Art. 777), but is held in co-ownership until partition.
- Primacy of bloodline – The nearer blood relation excludes the farther, except by right of representation.
- Legitime vs. Free portion – Though legitimes loom large in testate succession, they disappear in pure intestacy because everything is distributed by fixed law.
- Equality of legitimate children – They inherit per capita (equal shares).
- Barrier of Art. 992 (“iron curtain”) – As of mid-2025, illegitimate relatives and legitimate relatives do not inherit from each other by intestacy beyond the common parent. Reform bills are pending but not yet law.
4. Capacity and Unworthiness
- All natural and juridical persons not excluded by law may inherit.
- Grounds of unworthiness (Arts. 1032–1039)—e.g., attempts on the life of the decedent, accusations of serious offenses, abandonment of minors—apply to intestate heirs.
- A disqualified or unworthy heir is treated as having pre-deceased the decedent; representation may operate if otherwise allowed.
5. Order of Intestate Succession & Shares
Below is the legal “ladder.” Each class excludes the subsequent classes unless indicated. Articles cited refer to the Civil Code.
Legitimate Children & Descendants (Arts. 979-987)
- Inherit the entire estate in equal shares.
- The surviving spouse shares in the same proportion as each child (Art. 996).
- Representation: Grandchildren inherit per stirpes in place of a pre-deceased parent.
Legitimate Parents & Ascendants (Art. 995)
- Come in only if no legitimate descendants exist.
- All surviving ascendants of the nearest degree share equally.
- Surviving spouse shares the same portion as each ascendant (Art. 998).
- Illegitimate children are excluded by legitimate ascendants (Art. 992).
Illegitimate Children
- Excluded by legitimate children/descendants (iron curtain) but not by legitimate parents.
- If alone (no legitimate descendants/ascendants): they inherit the entire estate per capita.
- If together with the surviving spouse (only): spouse gets same share as one illegitimate child (Art. 1001).
- If together with legitimate parents (only): legitimate parents take ½; illegitimate children, ½ (Art. 998, by analogy as clarified by jurisprudence).
Surviving Spouse (residual rules)
- If no descendants, ascendants, or illegitimate children, spouse takes entire estate (Art. 999).
- Property regime matters: first separate the spouse’s share in the conjugal partnership (or absolute community); only the decedent’s half passes by succession.
Brothers and Sisters & Their Children (Collaterals to the 5th degree)
- No descendants, ascendants, spouse, or illegitimate children.
- Full-blood siblings each receive double the share of a half-blood sibling (Art. 1006).
- Nephews/nieces inherit only by representation (one degree) and only if all siblings in their line are dead (Arts. 1005 & 975).
Other Collateral Relatives up to the 5th Degree
- Governed by proximity; no representation beyond nephews/nieces.
- When several equidistant relatives exist (e.g., first cousins), distribute per capita.
The State (Escheat)
- If no lawful heir exists up to the 5th civil degree, estate escheats to the municipality or city where property is located, with portions earmarked for public schools and charities (Art. 1011; Admin. Code).
5.1 Equality or the “½ Rule” for Illegitimate Children
Ratio 1:1 with legitimate children in legitime computations after Republic v. Manalo line of cases?
Answer: No. Although Aquino v. Aquino (2021) equalized legitime as a constitutional matter for children under testate succession, Article 991-997 ratios remain in force for pure intestacy absent congressional amendment. Courts still apply the ½ share in intestacy scenarios as of 2025, while flagging the issue as ripe for legislative cure.
6. Special Categories of Heirs
| Category | Intestate Status |
|---|---|
| Adopted Children | Treated in every respect as legitimate (Domestic Adoption Act of 1998; Simulated Birth Rectification Act of 2019). They do not inherit from biological parents and vice-versa. |
| Legitimated Children | Upon subsequent valid marriage of parents (Art. 177, Family Code; RA 9858 for void marriages), they become legitimate for all succession purposes and are re-ranked accordingly. |
| Posthumous Children | Conceived before but born after death: counted as living at decedent’s death (Art. 41). |
| Children conceived via assisted reproduction | If born within 300 days of death and parental filiation is undisputed, jurisprudence tends to treat them like posthumous children. No statute yet specifically on cryopreserved embryos. |
| Common-law spouse | No successional rights; may only claim sobrevivencia under special labor/security laws or assert co-ownership if contributed to property acquisition. |
7. Representation and Accretion
Representation operates only:
- In the direct descending line (grandchildren, etc.).
- Among nephews and nieces.
- Never in ascending line or further collateral degrees.
Accretion (Art. 1015) rarely enters intestacy because shares are per capita. It applies if multiple heirs of the same class renounce or are unworthy and no representation is possible.
8. Collation and Advance Donations
- Collation (Arts. 1061-1077) obliges compulsory intestate heirs to bring to hotch-pot any property received from the decedent during life by donation, unless the donor expressly exempted it.
- Valuation is at time of donation, not at death.
- Failure to collate may result in indebtedness toward the estate, not outright disinheritance.
9. Estate Settlement Procedure (Intestate Case)
| Stage | Key Notes |
|---|---|
| 1. Identify heirs & estate assets | Often starts with death certificate & certified titles. Heirs may apply for letters of administration (Rule 79). |
| 2. Choose the mode | Judicial administration (when minors, disputes, debts) or Extra-Judicial Settlement (EJS) under Rule 74 §1 (only if heirs are of age, estate has no debts, agree unanimously). |
| 3. EJS formalities | Public instrument, publication in a newspaper of general circulation once a week for 3 consecutive weeks, and optional bond equivalent to estate value. |
| 4. Inventory & appraisal | Administrator files within 3 months; creditors’ period to file claims is 12 months unless shortened. |
| 5. Estate tax & clearances | BIR estate tax return due within one year from death; flat 6 % of net estate; penalties apply. Real property cannot be transferred without eCAR. |
| 6. Partition & distribution | Once debts, expenses, taxes paid, court approves project of partition or heirs execute a deed of partition. Titles are transferred (new OCT/TCT) in heirs’ names. |
10. Interaction with Property Regimes
- Absolute Community of Property (ACP) – Default for marriages after 8 August 1988; spouse’s undivided ½ belongs to surviving spouse outside succession.
- Conjugal Partnership of Gains (CPG) – Applies to earlier marriages or by pre-nuptial agreement. Only net gains plus each spouse’s separate property of the decedent pass to heirs.
- Separation of Property – Assets remain exclusive; on death only the decedent’s estate is considered.
- Muslim Personal Laws – Presidential Decree 1083 governs intestate shares for marriages solemnized under Muslim rites; markedly different fractional shares aligned with Shari’ah.
11. Recent Developments & Reform Trends (as of June 2025)
| Year | Development | Effect on Intestacy |
|---|---|---|
| 2021–22 | Aquino v. Aquino & Funa v. Atty. Malate series | Re-opened debate on unconstitutionality of reduced shares of illegitimate heirs; however no direct overturning of Art. 992 yet. |
| 2023 | House Bill 7994 (“Equality in Succession Act”) approved at committee level | Proposes to repeal Art. 992 and equalize intestate shares of all children; pending in Senate. |
| 2024 | BIR RMC 23-2024 | Clarified that estate tax amnesty (RA 11956) extension does not cover deaths after May 31 2022, affecting intestate estates opened from 2022 onward. |
| 2025 | Sandiganbayan rules estate forfeiture prevails over intestate claims in People v. Reyes (Crim. Case SB-21-CRM-0032) | Assets adjudged ill-gotten are excluded from net estate before computing heirs’ shares. |
12. Common Pitfalls & Practice Pointers
- Ignoring conjugal/community share – Always carve out the spouse’s property first; many intestacy disputes arise from lumping in property that never belonged to the decedent.
- Misclassifying illegitimate heirs – Check birth certificates, acknowledgment, legitimation, or adoption documents. Status at birth generally controls, but subsequent legitimation retroacts.
- Art. 992 barrier surprises – Illegitimate grandchildren cannot inherit from legitimate grandparents by representation. Estate planners often use wills or inter vivos gifts to cure the gap.
- Unpaid taxes stall titles – Even a perfect partition deed means nothing without eCAR and updated real-property tax.
- Bank secrecy – Heirs need a certified copy of letters of administration or EJS + tax clearances to unfreeze accounts.
- Foreign assets – Philippine intestate rules follow the decedent’s national law for movable assets and situs law for immovables; coordinate with counsel in each jurisdiction.
13. Illustrative Example
Scenario: Roberto, a Filipino, dies on 15 May 2025, leaving:
- Wife (Maria)
- Legitimate daughter (Ana)
- Illegitimate son (Ben)
- Parents deceased; one full-blood sister (Cora)
- Estate (after debts & taxes): ₱12 million
Step 1: Separate Maria’s conjugal/community share, if any. Assume property is Roberto’s exclusive.
Step 2: Identify heirs under Order #1. Legitimate child exists, so legitimate line is present. Under Art. 996, Maria inherits as a child, but Art. 992 bars Ben (illegitimate) from inheriting with Ana.
| Heir | Share rule | Amount |
|---|---|---|
| Ana (legitimate child) | ½ | ₱6 M |
| Maria (spouse) | Same as a child ⇒ ½ | ₱6 M |
| Ben (illegitimate) & Cora (sister) | Excluded | ₱0 |
If Ben challenges Art. 992, he will need to mount a constitutional attack or seek legislation.
14. Conclusion
Intestate succession in the Philippines weaves together statutory text frozen in 1950 with decades of social change. While the Civil Code provides a clear mechanical ladder, practitioners must overlay:
- Modern family statuses (assisted reproduction, same-sex unions, legitimation reforms);
- Property regimes and tax rules;
- Evolving jurisprudence on equality—especially the looming fate of the Art. 992 barrier and ½ shares.
Until Congress enacts comprehensive reforms, careful factual mapping of heirs and vigilant compliance with procedural formalities remain the keys to a smooth intestate settlement.
Checklist for Administrators & Heirs
- Gather civil registry documents & titles
- Determine property regime and carve out spouse’s share
- Apply intestate order, noting any Art. 992 exclusions
- Collate prior donations for hotch-pot
- Choose judicial vs. extrajudicial settlement
- Publish notice (EJS) or file inventory (judicial)
- Pay estate tax and obtain eCAR
- Execute deed/project of partition and transfer titles
With this roadmap, stakeholders can navigate Philippine intestate succession confidently while anticipating policy shifts on the horizon.