Quick answer

Under Philippine law, an heir’s successional rights arise at the moment of the decedent’s death. But an heir does not automatically own a particular house, lot, vehicle, or bank account. Until a lawful partition, two or more heirs generally own the net estate in common, subject to the decedent’s debts, taxes, and estate-settlement expenses.

A valid will generally controls distribution, but it cannot impair the legitime reserved for compulsory heirs. Without a will—or when a will does not validly dispose of everything—the Civil Code’s intestate-succession rules determine who inherits and how much.

The eldest child has no automatic priority. A child born outside marriage is not excluded merely because of birth status, although the applicable share and proof of filiation matter. A legally adopted child generally inherits from the adopter without discrimination. A live-in partner is not automatically a surviving spouse, although that partner may separately own part of property acquired during cohabitation.

The correct shares cannot be determined from surnames or titles alone. They depend on the complete family tree, validity of marriages and adoptions, property regime, will, lifetime donations, debts, and the law in force when the person died.

What an heir actually inherits

The inheritance consists of the decedent’s transmissible property, rights, and obligations. Liability for inherited obligations is generally limited to the value of the inheritance. Successional rights pass at death, subject to later acceptance or repudiation and lawful estate settlement.

Before calculating anyone’s share:

Determine which assets actually belonged to the decedent.
Liquidate the absolute community or conjugal partnership, if applicable.
Separate the surviving spouse’s own share from the decedent’s estate.
Identify valid debts, taxes, administration expenses, and enforceable claims.
Account for relevant lifetime donations or advances.
Divide only the resulting net hereditary estate.

Thus, a property registered in the decedent’s name is not necessarily entirely hereditary property. Conversely, property omitted from a title or inventory may still belong partly to the estate if ownership is proved.

The governing provisions are principally in Title IV on Succession of the Civil Code, especially Articles 774–777 and 1078–1091.

Who may inherit

A person may inherit because:

The person was validly named as an heir, devisee, or legatee in a will;
The person is a compulsory heir entitled to a legitime; or
The person is called by law in intestate succession.

An heir must also be legally capable of succeeding. Fraud involving the will, specified serious offenses against the decedent or close family members, and other grounds in Article 1032 may make a person unworthy to inherit. Unworthiness is distinct from disinheritance and normally requires proper legal determination.

Compulsory heirs

Subject to the exact family configuration, compulsory heirs include:

Legitimate or marital children and descendants;
In their default, legitimate parents and ascendants;
The surviving legal spouse;
Illegitimate or nonmarital children whose filiation is duly proved; and
In specified situations, the parents of a nonmarital child.

The Civil Code uses the statutory terms “legitimate” and “illegitimate.” “Marital” and “nonmarital” are often used today to avoid stigmatizing children for circumstances beyond their control.

The surviving spouse

Only a legally recognized surviving spouse inherits in that capacity. A void or bigamous marriage ordinarily does not create inheritance rights as a spouse.

Mere separation in fact does not by itself end a valid marriage or automatically remove inheritance rights. However, an offending spouse under a decree of legal separation is disqualified from inheriting from the innocent spouse. A will in that spouse’s favor is also revoked by operation of the Family Code.

A live-in partner is not automatically a compulsory or intestate heir. The partner may nevertheless have an ownership claim under Articles 147 or 148 of the Family Code, or under ordinary co-ownership principles, depending on the parties’ capacity to marry and their proven contributions. That ownership must be separated before the decedent’s estate is computed.

Nonmarital children

A nonmarital child may inherit from either parent once filiation is established through legally sufficient evidence. Article 176 of the Family Code provides that the legitime of each nonmarital child is generally one-half of the legitime of a legitimate child, subject to the Civil Code’s limitations and the rights of other compulsory heirs.

A surname, family reputation, or unsupported allegation is not always sufficient proof of filiation. Preserve the birth record, written acknowledgment, court judgment, private handwritten admission, support records, photographs, correspondence, and other admissible evidence. Seek advice promptly when filiation is disputed because the applicable remedies and time limits depend on the kind of evidence available.

In Aquino v. Aquino, the Supreme Court held that a nonmarital child may represent a deceased parent in inheriting from a direct ascendant such as a grandparent, regardless of the circumstances of birth. Filiation and the other requirements for representation must still be proved.

Adopted children

Under Sections 41–43 of Republic Act No. 11642, a legally adopted person is considered the legitimate child of the adopter, and the adopter and adoptee have reciprocal succession rights without distinction from legitimate filiation. The relationship created by adoption also extends as provided in the statute.

Legal ties with biological parents are generally severed, except when the biological parent is the adopter’s spouse. Testamentary dispositions involving the adoptee and biological parents remain governed by the rules on wills. For an older or disputed adoption, examine the adoption decree, certificate, date, and law under which it was completed.

If there is a will

A will has no effect in transferring property until it is proved and allowed by the proper Philippine court. Notarization alone is not probate.

The custodian of a will must deliver it to the court or named executor within 20 days after learning of the testator’s death. A named executor generally has the same 20-day period to present the will and state whether the trust is accepted or refused. These requirements appear in Rules 75 and 76 of the Rules of Court.

A will cannot freely defeat compulsory heirs

The legitime is the portion that the testator cannot freely give away. As general starting points:

Surviving compulsory heirs	Basic legitime rule
Legitimate children or descendants	Collectively one-half of the hereditary estate
Legitimate parents or ascendants, when no legitimate descendants survive	Collectively one-half
One legitimate child and a surviving spouse	Child: one-half; spouse: one-fourth
Two or more legitimate children and a surviving spouse	Spouse receives a legitime equal to that of each legitimate child
Surviving spouse and legitimate ascendants	Spouse: one-fourth; ascendants: one-half
Surviving spouse and nonmarital children, without legitimate descendants	Spouse: one-third; nonmarital children collectively: one-third
Surviving spouse alone	Spouse: one-half
Nonmarital children	Each generally receives one-half of a legitimate child’s legitime, subject to the disposable-portion cap and prior satisfaction of the spouse’s legitime

These are not a complete share calculator. Multiple classes of heirs, representation, lifetime donations, or several nonmarital children can change the computation.

A compulsory heir can be deprived of the legitime only through valid disinheritance: the disinheritance must be in a will, must specify a cause expressly recognized by law, and the other heirs must prove that cause if it is denied. Ordinary resentment, family conflict, or a bare statement that an heir has already received “enough” is not necessarily a valid cause.

Complete omission of a compulsory heir in the direct line may constitute preterition, which can annul the institution of heirs while preserving devises and legacies to the extent they are not inofficious. Leaving an heir less than the legitime generally permits that heir to demand completion of the share.

Lifetime donations to compulsory heirs may have to be collated in determining legitimes and partition. Donations that exceed the disposable portion may be reduced after death.

If there is no will

Intestate succession applies when there is no valid will, when the will fails to dispose of the entire estate, or in other situations listed in Article 960 of the Civil Code.

The following table covers common configurations. It assumes that the estate is already net of the surviving spouse’s own property, debts, taxes, and expenses.

Survivors	General intestate result
Legitimate children only	Children inherit equally; descendants of a predeceased child may inherit by representation
Surviving spouse and legitimate children, with no nonmarital children	Spouse receives the same share as each legitimate child
Legitimate and nonmarital children, without a spouse	A nonmarital child generally receives one-half of a legitimate child’s share, subject to preservation of compulsory legitimes
One legitimate child, surviving spouse, and nonmarital children	Legitimate child: one-half; spouse: one-fourth; remaining one-fourth is divided among the nonmarital children
Nonmarital children only, without legitimate descendants or ascendants	They inherit the entire estate, ordinarily in equal shares, subject to representation
Surviving spouse and nonmarital children only	Spouse: one-half; nonmarital children collectively: one-half
Legitimate parents or ascendants and surviving spouse, with no descendants	Ascendants: one-half; spouse: one-half
Legitimate ascendants, spouse, and nonmarital children	Ascendants: one-half; spouse: one-fourth; nonmarital children collectively: one-fourth
Surviving spouse alone, with no siblings, nephews, or nieces entitled to inherit	Spouse inherits the entire estate
Surviving spouse with brothers, sisters, nephews, or nieces, and no descendants, ascendants, or nonmarital children	Spouse: one-half; qualifying collateral relatives: one-half
Collateral relatives only	Brothers, sisters, and qualifying nephews and nieces are preferred; other collaterals may inherit up to the fifth degree
No qualified heir	The estate may escheat to the State after the required proceeding

The Supreme Court clarified the one-legitimate-child, spouse, and nonmarital-children configuration in Macalinao v. Macalinao. Other mixed configurations should be computed from the full family tree rather than by applying a simple ratio.

Representation is not automatic in every case

Representation allows a qualified descendant to step into the place of a person who would have inherited. It applies in the direct descending line and, in the collateral line, only in favor of children of brothers or sisters.

A grandchild ordinarily does not compete with a living parent who is nearer in degree. Representation may arise when the parent predeceased the decedent, is legally incapacitated or unworthy, or was validly disinherited. An heir who merely repudiates an inheritance cannot generally be represented.

Important exceptions

Muslim succession

Succession governed by the Code of Muslim Personal Laws, Presidential Decree No. 1083, follows distinct rules on heirs, shares, wills, and settlement. Its application depends on the parties and circumstances specified by the Code. Do not apply the ordinary Civil Code table to a Muslim estate without first determining the governing law and proper court.

Foreign nationals

Under Article 16 of the Civil Code, the decedent’s national law generally governs the order of succession, amount of successional rights, capacity to succeed, and intrinsic validity of testamentary provisions. Philippine law may still govern local procedure, probate requirements, taxation, registration, and Philippine property restrictions.

Assets governed by a special law or contract

Life insurance, retirement and pension benefits, SSS or GSIS benefits, employment death benefits, trust property, and jointly held or beneficiary-designated accounts may be governed by a statute or contract rather than ordinary estate distribution. Confirm whether an asset forms part of the hereditary estate before including it in the partition.

How an estate is settled

1. Secure and preserve the estate

Obtain the death certificate, safeguard the original will and titles, notify relevant banks or institutions through lawful channels, maintain necessary insurance, pay urgent preservation expenses, and document all collections and payments. Do not secretly withdraw funds, transfer titles, or dispose of property.

2. Build the complete family tree

Identify every spouse, child, adopted child, predeceased child and descendant, parent, and potentially relevant collateral relative. Verify relationships through Philippine Statistics Authority records, adoption documents, court decisions, and legally sufficient acknowledgments.

3. Prepare a complete inventory

Include real property, bank accounts, investments, vehicles, business interests, receivables, digital assets, insurance, personal property, debts, mortgages, pending cases, and significant lifetime donations. Distinguish exclusive property from community, conjugal, or co-owned property.

4. Choose the proper settlement procedure

An extrajudicial settlement under Rule 74 is available only when:

The decedent left no will;
There are no outstanding debts;
All heirs are of legal age, or minors are represented by duly authorized judicial or legal representatives; and
The heirs participate and can complete the required public instrument.

The deed must be filed with the Registry of Deeds when required. Rule 74 also requires the prescribed bond relating to personal property and publication once a week for three consecutive weeks in a newspaper of general circulation. A sole heir may use an affidavit of self-adjudication if the legal conditions are genuinely met.

Publication does not cure the deliberate or accidental exclusion of an heir. An extrajudicial settlement is not binding on a person who did not participate and had no notice.

A judicial settlement is normally necessary when there is a will, an unresolved debt, a genuine dispute over heirs or ownership, a missing heir, incapacity issues, or a need for court-supervised administration. Under Republic Act No. 11576, first-level courts generally handle probate estates valued at ₱2 million or below, while Regional Trial Courts handle those exceeding ₱2 million, subject to the precise nature and valuation of the case.

Rule 74 also retains a judicial summary-settlement procedure for an estate whose gross value does not exceed ₱10,000. Because this statutory threshold is extremely low, it rarely provides a practical route today.

5. Pay debts and taxes before final distribution

Do not divide the gross assets as though every peso already belongs to the heirs. Valid debts and administration obligations must first be addressed. In judicial administration, the court sets a creditor-claim period of not less than six months and not more than 12 months from the first publication of notice.

6. Execute and register the partition

The deed or court-approved partition should accurately identify all heirs, assets, liabilities, and adjudications. Obtain the required BIR electronic Certificate Authorizing Registration and complete registration with the Registry of Deeds, assessor, banks, corporations, and other relevant agencies.

Estate tax essentials

For deaths on or after January 1, 2018, the estate tax is generally 6% of the net taxable estate. For a citizen or resident decedent, the current rules include a ₱5 million standard deduction and, when the statutory requirements are met, a family-home deduction of up to ₱10 million. Other deductions require proper substantiation.

These deductions do not automatically eliminate the obligation to file. BIR Form No. 1801 is required for transfers subject to estate tax, when the gross estate exceeds ₱5 million, and regardless of value when the estate contains registered or registrable property requiring BIR clearance. A CPA-certified statement is required when the gross estate exceeds ₱5 million.

The estate tax return is generally due within one year from death, with payment due upon filing. In meritorious cases, the BIR may grant a filing extension of no more than 30 days. Separate relief may be requested for undue hardship: an approved payment extension may not exceed five years for a judicially settled estate or two years for an extrajudicial settlement. Approved cash installments may also be available when estate cash is insufficient.

Use the current BIR eBIRForms facility for Form 1801 where applicable and pay through a currently authorized electronic or manual channel. Documentary review and issuance of the eCAR remain part of the one-time-transaction process. Confirm the current checklist through the BIR Estate Tax page or the responsible RDO before filing.

The detailed tax rules are in BIR Revenue Regulations No. 12-2018. Older deaths are governed by the tax law in force at death and require a date-specific computation.

Evidence to preserve

Keep original documents safe and make secure copies of:

PSA death, marriage, and birth certificates;
Adoption orders and certificates;
The original will, codicils, envelopes, and previous versions;
Titles, tax declarations, deeds, surveys, and mortgage records;
Marriage settlements and evidence showing when and how property was acquired;
Bank, investment, stock, business, and vehicle records;
Insurance, pension, SSS, GSIS, and employment-benefit documents;
Loan agreements, promissory notes, statements, and creditor communications;
Receipts for funeral, preservation, tax, and administration expenses;
Records of lifetime donations, advances, and property transfers;
Publication affidavits, notices, settlement deeds, eCARs, and registration records;
Rental receipts, harvest records, business income, and other fruits of estate property; and
Messages or documents showing concealment, coercion, forgery, exclusion, or unauthorized sale.

Obtain records through lawful procedures. Do not access private accounts using the deceased person’s passwords without proper authority.

Common mistakes that put inheritance rights at risk

Treating the eldest child as the estate’s owner or automatic administrator;
Dividing property before identifying the surviving spouse’s own share and paying debts;
Excluding a nonmarital or adopted child without examining filiation or adoption records;
Assuming a long-term partner is a legal spouse—or assuming that the partner owns nothing;
Using an affidavit of self-adjudication when another heir exists;
Believing publication makes an incomplete settlement valid against an omitted heir;
Selling the whole property based on one heir’s signature;
Relying on an unprobated will or an oral promise;
Treating every lifetime gift as irrelevant to the legitime;
Signing a “waiver” without understanding its succession and tax effects;
Waiting for the estate dispute to resolve itself while property is being sold or transferred; and
Assuming that Rule 74’s two-year period is a universal deadline for every inheritance action.

The Supreme Court explained in Treyes v. Larlar that the Rule 74 two-year limitation does not automatically bar every omitted heir. Its application depends on proper compliance, participation, and notice. Other actions may have different prescriptive periods.

When legal help is urgent

Consult a Philippine succession lawyer promptly when:

A will may be hidden, destroyed, forged, or withheld;
The 20-day will-delivery period is running;
The one-year estate-tax deadline is approaching or has passed;
An heir was omitted from an extrajudicial settlement;
Someone is selling, mortgaging, occupying, or transferring estate property without consent;
A birth, marriage, adoption, or filiation record is disputed;
A spouse’s marriage may be void, bigamous, annulled, or legally separated;
Minors, incapacitated persons, missing heirs, or heirs abroad are involved;
The estate has substantial debts, businesses, foreign assets, or multiple generations of unsettled transfers;
The decedent or relevant parties are Muslim or the decedent was a foreign national;
A co-heir sold hereditary rights to a stranger; or
There are signs of fraud, intimidation, concealment, or dissipation of assets.

Frequently asked questions

Can one heir sell inherited land without the others?

An heir may generally dispose of only that heir’s undivided hereditary interest, not the shares of the other heirs. A purported sale of the entire property ordinarily cannot prejudice nonconsenting co-heirs beyond the seller’s lawful share. If a co-heir sells hereditary rights to a stranger before partition, the other co-heirs may have a right to substitute themselves for the buyer by reimbursing the price within one month from written notice of the sale.

Do grandchildren automatically inherit?

No. A living child who is nearer in degree ordinarily excludes that child’s descendants. Grandchildren commonly inherit by representation when their parent predeceased the decedent or is otherwise legally unable to inherit. Representation generally does not arise merely because the parent renounced the inheritance.

Can a parent leave everything to only one child?

Not ordinarily when other compulsory heirs exist. The favored child may receive the disposable portion, but the legitimes of the other compulsory heirs must be preserved. Valid disinheritance requires a statutory cause expressly stated in a will and proved if disputed.

Can an heir refuse an inheritance?

Yes. Repudiation must be made in a public or authentic instrument or through a petition filed in the proper estate proceeding. It is generally irrevocable. A waiver directed specifically in favor of selected heirs may be treated as a donation, while waiver of the surviving spouse’s own community or conjugal share is subject to donor’s tax. Obtain advice before signing.

Are heirs personally responsible for all the deceased’s debts?

Generally, inherited obligations are chargeable only up to the value of the inheritance. An heir may incur separate personal liability by independently assuming a debt, misappropriating estate property, making false representations, or improperly distributing assets.

Does a land title prove who the heirs are?

No. A title proves registered ownership, subject to legally recognized qualifications, but it does not by itself establish the complete family tree or everyone’s hereditary share. Civil-registry records, wills, adoption documents, judgments, and the succession rules must also be examined.

Is there one deadline for an omitted heir to sue?

No. Rule 74 creates a two-year charge and remedy in qualifying summary settlements, with special protection for certain persons under disability, but it is not a universal limitation for every inheritance claim. Fraud, constructive trust, reconveyance, unworthiness, filiation, probate, and other claims may have different starting dates and deadlines. Immediate case-specific advice is safest.

Official legal references

This article provides general legal information, not legal or tax advice for a particular estate. Rights and procedures depend on the documents, family relationships, assets, date of death, and governing law. Sources and current rules were checked as of 4 August 2026.