Selling conjugal property after the death of a spouse in the Philippines is never just “sign the deed and go.” It sits at the intersection of family law, succession, property law, tax law, and land registration rules. Below is a structured, all-you-need overview of how it works, what’s required, and the usual traps to avoid.

Important note: This is general legal information in the Philippine context, not a substitute for advice from a Philippine lawyer handling an actual case.

I. Key Concepts: “Conjugal Property” and Property Regimes

Before talking about selling, you have to know what kind of property regime governs the marriage and what counts as conjugal.

1. Property regimes under Philippine law

Depending on when and how the marriage was celebrated and whether there was a marriage settlement (prenup), property can fall under:

Absolute Community of Property (ACP)
- Default regime for marriages without a valid marriage settlement, generally:
  - For marriages under the Family Code (effective August 3, 1988), if no prenup says otherwise.
- Almost all property owned by either spouse before and during the marriage becomes part of the community, with some exclusions (e.g., exclusive property by gratuitous title like certain donations or inheritances with stipulations).
Conjugal Partnership of Gains (CPG)
- Default regime for marriages celebrated under the Civil Code (before August 3, 1988), if there is no marriage settlement specifying otherwise.
- Each spouse keeps their exclusive properties, but fruits, income, and properties acquired for consideration during the marriage are conjugal.
Complete Separation of Property
- Arises only if spouses execute a valid marriage settlement (prenuptial agreement) stating separation of property, or in rare cases by court decree.

Although you asked about conjugal property, in practice, people often use “conjugal” loosely to refer to either ACP property or CPG property. The procedure for selling after death is very similar in both (ACP and CPG), but classification matters for identifying what goes into the estate.

II. What Happens to Conjugal/Community Property When a Spouse Dies

1. Death dissolves the property regime

When one spouse dies:

The ACP or CPG is dissolved.
The property that formed part of the ACP/CPG must be liquidated.
The surviving spouse is entitled to their share (usually ½ of the community/conjugal property), and the other half forms part of the estate of the deceased and is then subject to succession.

2. Two levels of division

You can think of the process in two stages:

Liquidation of the marital property
- Determine which assets and liabilities belong to the ACP/CPG.
- Pay conjugal debts and obligations.
- Whatever net remains is usually split 50–50 between the surviving spouse and the estate.
Succession to the estate
- The estate consists of the deceased spouse’s net share in the conjugal/community property plus their exclusive properties (if any).
- This estate is then distributed to the heirs according to:
  - A will (testate succession), subject to legitimes.
  - The rules on intestate succession (if no valid will).

III. Who Are the Heirs and What Are Their Shares?

The ability to sell conjugal property after a spouse’s death hinges on heir participation and consent.

1. Typical compulsory heirs

In Philippine law, compulsory heirs have fixed “legitime” shares that cannot be impaired by a will:

Legitimate children and their descendants
Surviving spouse
In some cases, legitimate parents/ascendants
Illegitimate children

In many common situations:

If the deceased leaves a surviving spouse and legitimate children, the surviving spouse inherits together with the children, all sharing in the deceased’s share of the property.
If there are no descendants, ascendants may inherit, along with the surviving spouse.
If there is a mix of legitimate and illegitimate children, the rules on proportionate shares apply (illegitimate children generally get a fraction compared to legitimate children).

2. Co-ownership after death

After liquidation of the marital property and determination of heirs:

The surviving spouse owns:
- Their ½ share of the conjugal/community property, plus
- Whatever portion they inherit from the deceased’s ½ share.
The heirs (e.g., children) own their respective pro-rata shares in the deceased’s portion of the property.

Until the estate is fully partitioned, this usually results in a co-ownership among the surviving spouse and the heirs over the properties in the estate.

IV. Can Conjugal Property Be Sold Immediately After Death?

Short answer: No, not properly.

You cannot validly sell the whole conjugal property by having the surviving spouse alone sign the Deed of Sale as if still fully owning the property together with the deceased. Once a spouse dies:

The deceased’s name remains on the title, but legal ownership of their share passes to their estate and heirs.
A transferee who buys without proper settlement of estate or heirs’ participation risks:
- A defective title.
- Future challenges by heirs.
- Problems with registration and tax clearances.

You can sell only the surviving spouse’s share (an undivided interest) even before settlement, but:

The buyer becomes a co-owner with the estate/heirs, which is commercially unattractive and risky.
Most banks and buyers demand a clean title and documented estate settlement.

Thus, the standard and safer route is:

First settle the estate, then sell (or settle and sell simultaneously, with all heirs participating).

V. Settlement of Estate: Judicial vs. Extrajudicial

Before selling, you usually must settle the estate of the deceased spouse.

1. Judicial settlement (via court)

This is required when:

There is a will that must be probated; or
The heirs disagree on the partition; or
Some heirs are unknown, absent, or cannot be found; or
There are serious disputes about validity of titles, properties, or debts; or
Other legal complications (e.g., big debts, contested claims).

In judicial settlement:

The court oversees inventory, liquidation, payment of debts, and partition.
Eventually, the court issues a decision or order fixing the shares and partition.
This judgment is used to transfer and register properties to the heirs’ names.

2. Extrajudicial settlement

If certain conditions are met, heirs can bypass court and execute an Extrajudicial Settlement of Estate (EJS). Classic requisites include:

No will, or any will is not probated (or scenario falls under rules for extrajudicial settlement).
All heirs are of legal age, OR minors are properly represented by guardians or legal representatives.
There is no outstanding debt of the decedent, or such debts have been settled or provided for.
The heirs are in agreement.

Basic steps (simplified):

Draft an “Extrajudicial Settlement of Estate”
- Lists all heirs, states their relationship to the deceased.
- Describes all estate properties (including the conjugal property in question).
- Divides the properties according to the agreed partition.
- May combine with a Deed of Absolute Sale (e.g., EJS with simultaneous sale to a third party or to one heir).
Notarization
- The EJS must be signed by all heirs (and guardians of minors) and acknowledged before a notary public.
Publication and bonding (if required)
- Typically, the law requires publication of the EJS in a newspaper of general circulation for a specified number of weeks, to inform possible creditors and interested parties.
- In some cases (especially involving personal property), a bond might be required to protect creditors.
Payment of estate tax and related taxes
- Before the Register of Deeds will transfer real property, the BIR must issue a Certificate Authorizing Registration (CAR) or equivalent proof of estate tax payment/clearance.

After settlement and taxes, the title is transferred to the heirs, who are then free to sell with much cleaner documentation.

VI. Taxes Involved in Selling Conjugal Property After Death

There are usually two layers of tax events:

1. Estate tax

When a person dies, their estate tax becomes due on the net estate (total assets less allowable deductions):

There is a flat estate tax rate (under recent tax laws) plus a standard deduction and other deductions (funeral, medical, family home, etc.).
Estate tax is generally due within a prescribed period from death (commonly one year, extendible in certain cases).
Payment or arrangement with the BIR is necessary to obtain the CAR.

Without estate tax clearance:

The BIR will not issue the CAR.
The Register of Deeds will not process the transfer of the decedent’s share in real property.

2. Taxes on the subsequent sale

Once the property is (or will be) sold by the heirs and/or surviving spouse, the usual taxes on sale of real property apply, such as:

Capital Gains Tax (CGT) (for sale of capital assets like most real properties by individuals), or Creditable Withholding Tax (for ordinary assets in business).
Documentary Stamp Tax (DST) on the Deed of Sale.
Local Transfer Tax (imposed by LGUs).
Registration fees with the Register of Deeds.

Often, the buyer and seller negotiate who shoulders which taxes, but by law, certain taxes (e.g., CGT) are obligations of the seller; others (e.g., DST or transfer tax) may fall on buyer or seller, depending on agreement (subject to statutory liability).

VII. Practical Steps to Sell Conjugal Property After Spouse’s Death

Here’s a practical, step-by-step roadmap.

Step 1: Identify the property regime and classify the property

Confirm whether the marriage is governed by:
- ACP,
- CPG, or
- Separation of property (if there’s a prenup).
Gather documents:
- Marriage certificate
- Title (TCT/CCT) or tax declarations if untitled
- Marriage settlement/prenup, if any
Classify the property:
- Is it conjugal/community or exclusive to one spouse?
- Was it acquired before or during the marriage?
- Was it inherited with a stipulation making it exclusive?

Step 2: Determine the heirs

Collect and verify:

Death certificate of the deceased spouse
Birth certificates of children
Evidence of adoption, if applicable
If parents/ascendants are heirs (no children), proof that no children exist
Any will (check if must be probated)

From here, determine who are the compulsory heirs and if there are illegitimate children or other heirs.

Step 3: Inventory and liquidation of conjugal/community property

Make an inventory of:
- Real properties (land, house, condo).
- Personal properties (vehicles, bank accounts, investments).
- Debts and obligations.
Determine the net conjugal/community property after debts.
Split the net between the surviving spouse and the estate (commonly ½–½, absent special rules or agreements).

Step 4: Choose and complete the appropriate estate settlement

If judicial:
- File the appropriate petition (intestate or testate).
- Go through court-supervised proceedings.
- After judgment, use the court order to support transfer.
If extrajudicial:
- Execute an Extrajudicial Settlement of Estate (possible combination with Deed of Sale).
- Ensure all heirs (or their representatives) sign.
- Notarize, publish (where required), and keep proof.

Step 5: Handle taxes and clearances

Estate tax
- File the estate tax return.
- Pay the estate tax or secure compromise/instalment (if allowed).
- Obtain BIR CAR for the estate transfer.
Sale taxes
- Execute and notarize the Deed of Absolute Sale (with correct parties: surviving spouse and all heirs/representatives as sellers).
- File and pay CGT or CWT, DST, and local transfer tax.
- Obtain tax clearances and additional CAR(s) if needed.

Step 6: Registration and issuance of new title

At the Registry of Deeds:

Present:
- Owner’s original TCT/CCT
- Notarized EJS and/or court order
- Notarized Deed of Sale
- BIR CAR and tax payment receipts
- Transfer tax receipt
- Other required documents (IDs, SPA if using agents, etc.)
The Register of Deeds will:
- Annotate the settlement and sale.
- Cancel the old title and issue a new title in the name of the buyer.

VIII. Special Cases and Complications

1. Minors as heirs

If any heirs are minors:

They cannot validly sign the EJS or Deed of Sale themselves.
They must act through:
- A legal guardian (natural or judicial).
Often, court approval is necessary for the guardian to sell or encumber the minor’s share to ensure it is in the minor’s best interest.

Failure to secure valid representation can make the transaction void or voidable.

2. Absent or unknown heirs

If some heirs are:

Missing,
Unknown, or
Cannot be found,

Then simple extrajudicial settlement may not be valid. You may need judicial intestate proceedings where:

The court can appoint administrators, and
Provide for unknown or unlocated heirs, often via notices and publication.

3. Foreign spouses and buyers

A foreign spouse married to a Filipino citizen cannot own land in their own right (subject to very limited exceptions). They might be co-registered on a title acquired during the marriage in some situations, but constitutional limits apply.
Foreign buyers of land generally face the same constitutional restrictions. They may own condos within the foreign ownership limits of the condominium corporation.

When selling conjugal property that involves foreign parties, extra care is needed to ensure constitutional compliance.

4. Second marriages, legal separation, or annulment

If:

The marriage was annulled,
There was legal separation, or
One spouse remarried,

Then the determination of whether property is conjugal and how it is split can become more complex:

Effects of legal separation on property regimes.
Bigamous or void marriages and the rules on property between unions.
Rights of cohabiting partners (property relations in unions in fact) may be governed by separate rules, especially if one dies.

These scenarios often demand specific legal advice because they involve overlapping regimes and claims.

IX. From the Buyer’s Perspective

If you are the buyer of conjugal property where one spouse has died:

You should insist on:

Proof of death and status of heirs
- Death certificate.
- Identification and civil status documents of heirs.
Proper estate settlement documents
- Extrajudicial Settlement (with publication and notarization), or
- Court decision/order in a judicial settlement.
Participation of all necessary parties
- Surviving spouse (for their share).
- All heirs or their authorized representatives (for the deceased’s share).
- Guardians with court authority, if minors are involved.
Tax clearances
- Estate tax paid/cleared.
- CAR, CGT/CWT, DST, local transfer tax receipts.
Clean title
- Updated TCT/CCT reflecting estate settlement, or a simultaneous transaction where the estate settlement and sale are processed together.

Failure to do due diligence can leave you with a title that can later be challenged by heirs or creditors.

X. Common Pitfalls and Misconceptions

“The title is still in my name and my deceased spouse’s name, so I can just sign.”
- Wrong. The deceased’s share now belongs to the estate and heirs, not to the surviving spouse alone.
“We can ignore some heirs if they’re abroad or uninterested.”
- Dangerous. Non-participating compulsory heirs may later question or annul the sale.
“We don’t need to pay estate tax if we just sell the property.”
- Wrong. Estate tax generally must be settled and cleared before the Register of Deeds processes the transfer.
“Minors can sign as long as they understand.”
- No. Minors require legal representation; in sales, often court approval for guardians.
“We can do a simple waiver on scratch paper.”
- Waiver of hereditary rights, especially over real property, generally needs to be in a proper form (public instrument, notarized, and often subject to tax and registration implications).

XI. Summary

Selling conjugal property after the death of a spouse in the Philippines involves:

Understanding whether the property is under ACP or CPG and how it should be liquidated.
Identifying all compulsory heirs and their shares.
Properly settling the estate, either judicially or extrajudicially.
Paying estate tax and subsequent sale-related taxes.
Ensuring all required consents, documents, and court approvals (especially with minors or complicated heirs).
Completing registration so that clear title passes to the buyer.

Handled correctly, it’s a structured legal and tax process. Handled loosely (“pirma-pirma lang”), it can create long-term problems for the surviving spouse, the heirs, and any buyer.

If you want, I can next walk through sample structures of an Extrajudicial Settlement and a Deed of Sale in this context (purely for educational purposes).