When a person dies without a valid will, or if their will is void or has lost its validity, intestate succession takes place. In the Philippines, this is governed primarily by the Civil Code (Republic Act No. 386). For single persons—those who are unmarried and have no children—the law provides a specific hierarchy of heirs to ensure that the estate is distributed in an orderly fashion.
1. The General Rule: Proximity of Degree
The fundamental principle in Philippine intestate succession is that the relative nearest in degree excludes the more distant ones, saving the right of representation when it properly applies. For a single person, the distribution follows a descending, ascending, and then collateral order.
2. The Order of Intestate Succession for Single Persons
Since a single person, by definition in this context, has no surviving spouse or legitimate/illegitimate children (descendants), the law moves to the next available classes of heirs.
A. Legitimate Parents and Ascendants
If a single person dies, their legitimate parents are the primary intestate heirs.
- Both Parents Living: They inherit the entire estate in equal shares.
- One Parent Living: The surviving parent inherits the entire estate.
- No Parents: If both parents are deceased, the grandparents or other ascendants in the nearest degree inherit.
B. Illegitimate Parents
If the deceased was an illegitimate child, the estate passes to the illegitimate parents. Note that under Philippine law, if the deceased has illegitimate children, those children would exclude the parents; but for a single person with no children, the parents are next in line.
C. Brothers, Sisters, Nephews, and Nieces
In the absence of parents or ascendants, the estate passes to the collateral relatives:
- Siblings only: If only brothers and sisters survive, they inherit the entire estate in equal shares.
- Full-blood vs. Half-blood: A full-blood sibling receives a share double that of a half-blood sibling.
- Nephews and Nieces: If siblings survive along with children of deceased siblings (nephews/nieces), the nephews/nieces inherit by right of representation. However, if only nephews and nieces survive, they inherit per capita (equal shares).
D. Other Collateral Relatives (Up to the 5th Degree)
If there are no parents, siblings, or nephews/nieces, the estate goes to other collateral relatives up to the fifth degree (e.g., first cousins, children of first cousins, etc.). Beyond the fifth degree, relatives no longer have a right to inherit via intestacy.
E. The State (Escheat)
In the absolute absence of any of the above-mentioned relatives, the estate is forfeited to the State through a legal proceeding known as escheat. The property will be assigned to the municipality or city where the deceased last resided or where the property is located, for the benefit of public schools and charitable institutions.
3. Key Concepts in Distribution
| Concept | Description |
|---|---|
| Right of Representation | Where a representative (e.g., a nephew) takes the place of the person they represent (e.g., a deceased brother) in the inheritance. |
| Accretion | If one heir repudiates their share or is incapacitated, their share is added to the shares of the co-heirs. |
| The Iron Curtain Rule | Article 992 of the Civil Code prevents illegitimate children from inheriting intestate from the legitimate relatives of their parents, and vice versa. |
4. Special Rules and Limitations
- The Case of the "Single Parent": If a person is single (unmarried) but has children (legitimate or illegitimate), the children are compulsory heirs and will exclude the parents and siblings from the entire estate.
- Property of Origin (Reserva Troncal): While rare in simple estates, if the single person inherited property from an ascendant or sibling, and that property is now passing to another ascendant, there may be a legal obligation to "reserve" that property for certain relatives.
- Debts and Obligations: Before any heir can receive their share, the debts of the estate, funeral expenses, and taxes (Estate Tax) must be paid. In the Philippines, the Bureau of Internal Revenue (BIR) requires the settlement of estate taxes before titles to properties can be transferred to the heirs.
5. Summary of Heirarchy for Single Persons (No Children)
- Legitimate Parents / Ascendants (Excludes all others below)
- Illegitimate Parents (If the deceased was illegitimate)
- Brothers, Sisters, Nephews, Nieces
- Other Collaterals (Up to the 5th degree)
- The State