This article is for general information and education. Succession, taxation, and land registration can turn on small facts (family structure, property regime, encumbrances, dates, local rules). For a binding plan and document set, consult a Philippine lawyer and confirm current BIR and Registry of Deeds requirements.

1) The Big Picture

When a landowner in the Philippines dies, ownership of their property does not “float” indefinitely. By law, the decedent’s rights and obligations generally pass to the heirs at death (subject to estate settlement, payment of taxes, and creditor claims). But land titles and tax declarations do not update automatically. To place the property in an heir’s name—especially a child—you typically go through:

Settlement of the estate (often via Extrajudicial Settlement, if allowed), then
Tax compliance (estate tax and related requirements), then
Registration with the Register of Deeds to issue a new Transfer Certificate of Title (TCT) (or Condominium Certificate of Title, if applicable), and
Updating the Assessor’s Office for a new tax declaration.

This article focuses on the most common pathway: titling inherited land to a child after an Extrajudicial Settlement (EJS).

2) Key Legal Framework (in plain terms)

A. Substantive inheritance rules (who inherits and how much)

Philippine succession is largely governed by the Civil Code rules on:

Compulsory heirs (people who cannot be deprived of certain minimum shares, except in limited cases),
Legitime (the protected portion),
Intestate succession (when there is no will), and
Property relations (community property/conjugal partnership vs. exclusive property).

B. Procedural shortcut: Extrajudicial Settlement

The EJS is recognized under Rule 74 of the Rules of Court as a way to settle an estate without going to court, if certain conditions are met (explained below).

C. Land registration

Transfer and issuance of a new title are handled by:

The Register of Deeds (RD) under the land registration system, and
Supporting agencies like the BIR, Treasurer’s Office, and Assessor’s Office.

3) What Exactly Is an Extrajudicial Settlement?

An Extrajudicial Settlement of Estate is a notarized public instrument where the heirs state that:

The decedent died without a will (intestate), and
The heirs agree on how to divide/assign the estate (partition/adjudication), and
They will comply with publication and registration requirements.

It often appears as:

“Deed of Extrajudicial Settlement with Partition” (multiple heirs divide properties), or
“Affidavit of Self-Adjudication” (when there is only one legal heir).

4) When an EJS Is Allowed (and When It’s Not)

EJS is generally proper when:

No will exists (intestate).
The decedent left no outstanding debts, or the heirs are willing to accept liability and comply with safeguards.
The heirs are all known, and they can validly sign (generally all are of age and competent, or properly represented).

EJS is risky or may be improper when:

There is a will (testate succession usually needs probate and a different process).
There are serious heirship disputes (missing heirs, contested legitimacy, multiple families, etc.).
There are significant creditor issues (loans, claims, estate obligations) that could later explode into litigation.
The property is subject to legal restrictions (e.g., agrarian-reform awarded lands with transfer limits; ancestral domain; unresolved co-ownership issues).

Important: Even if an EJS is executed, it can be challenged later if it excluded a compulsory heir, falsified facts, or violated legitimes.

5) The Core Question: “Transferring Inherited Land to a Child”

This depends on what “child” means in your scenario.

Scenario A: The “child” is an heir of the decedent (most common)

Example: A parent dies, and the land is to be titled to their son/daughter.

✅ Best practice: Use an EJS with partition/adjudication that awards the specific land to that child (with other heirs receiving other properties or being compensated, if applicable).

Scenario B: The “child” is not an heir of the decedent

Example: A grandparent dies, but the title is intended to go directly to a grandchild while the grandchild’s parent (the grandparent’s child) is still alive.

⚠️ This is where people often make mistakes.

Under intestate succession, the decedent’s children and spouse typically inherit first. A grandchild usually inherits by right of representation only if the grandchild’s parent (who would have inherited) is already dead (or in some cases disqualified).
If you want the land to end up in a grandchild’s name even though the grandchild is not the direct heir, you typically do it in two steps:
1. Settle the estate to the lawful heirs (e.g., the decedent’s children), then
2. The heir transfers to the grandchild via donation or sale, with its own tax consequences.

Scenario C: The “child” is a minor heir

✅ Possible, but handled carefully:

A minor cannot simply sign legal instruments; they must be represented by a legal guardian, and additional safeguards may apply.
If the partition affects a minor’s rights, courts can become involved if there is prejudice or lack of authority.

6) Step-by-Step: Titling After Extrajudicial Settlement

Below is the standard workflow for registered land (with a TCT/CCT). Untitled land is discussed later.

Step 1: Confirm the property and collect baseline documents

At minimum, gather:

Certified true copy of the title (TCT/CCT) and/or the Owner’s Duplicate Certificate of Title (often required for transfer)
Tax Declaration and latest Real Property Tax (RPT) receipts
Death Certificate
Marriage certificate (if relevant) and proof of the decedent’s civil status
Proof of family relations of heirs (birth certificates, etc.)

Also check:

Is the title clean or does it have annotations (mortgage, adverse claim, lis pendens)?
Is the land part of community/conjugal property, or exclusive?

Step 2: Identify the correct heirs (do this meticulously)

Misidentifying heirs is the #1 cause of later lawsuits.

Typical heir groupings vary depending on:

Surviving spouse?
Legitimate children? Illegitimate children?
Are parents of the decedent still alive (in some scenarios)?
Any predeceased children with descendants (representation)?

If there’s a “second family” possibility, unknown children, or legitimacy issues, get legal help before signing anything.

Step 3: Liquidate marital property first (if applicable)

If the decedent was married, the land may be:

Exclusive property of the decedent, or
Conjugal/community property (only the decedent’s share goes into the estate; the surviving spouse keeps their share).

Many “EJS” deeds are defective because they skip proper liquidation and just treat everything as 100% estate.

Step 4: Draft the correct deed

Common formats:

(a) Deed of Extrajudicial Settlement with Partition

Used when there are multiple heirs and assets are divided.

Key contents usually include:

Statement of death, intestacy, and last residence
Complete list of heirs and relationships
Declaration regarding debts (often “no debts” or assumption of obligations)
Detailed property description (technical description, title number, location)
The partition/adjudication clauses: who gets what
Undertakings to publish, pay taxes, and register
Notarial acknowledgment

(b) Affidavit of Self-Adjudication

Used only when there is one heir.

⚠️ If there is more than one heir and someone uses self-adjudication anyway, that’s a red flag and can be attacked.

(c) Extra documents sometimes used

Deed of Waiver of Rights (an heir “waives” or “renounces” in favor of another)
Deed of Assignment of Hereditary Rights (rights transferred, sometimes for consideration)

Caution on “waivers”: How a waiver is written can affect whether it’s treated as a simple renunciation (which may pass by accretion or intestacy rules) versus a transfer “in favor of” a named person (which can resemble a donation/sale for tax purposes). Use a lawyer for this.

Step 5: Notarize the deed

For registration, the deed should be a public instrument (notarized).

Step 6: Publish the notice (Rule 74 safeguard)

EJS generally requires publication in a newspaper of general circulation once a week for three consecutive weeks.

Keep:

Publisher’s affidavit
Copies of the newspaper issue(s)

Step 7: Address the “bond” and the 2-year creditor protection rule

Rule 74 creates protection for creditors and persons prejudiced by an extrajudicial settlement.

There is a concept of a 2-year period during which creditors or omitted heirs may pursue claims against the estate/distribution.
In practice, titles transferred through EJS are often annotated to reflect the settlement and the protective period.

Bond requirements can depend on estate composition and the manner of settlement. Because practice varies and facts matter, treat bond/annotation requirements as a must-check item with the RD and counsel.

Step 8: Pay estate tax and secure BIR clearance (eCAR)

Before the RD issues a new title, the BIR typically requires:

Filing the Estate Tax Return and paying the estate tax (commonly understood under TRAIN-era rules as a flat rate on the net estate, subject to deductions)
Submission of supporting documents (death cert, TINs, property details, valuations, etc.)
Issuance of the eCAR (electronic Certificate Authorizing Registration) or equivalent clearance for transfer

Why this matters: No eCAR, no transfer.

Deadlines and penalties: Estate tax filing/payment has deadlines, and late settlement can trigger surcharges, interest, and compromise penalties. Since rules and amnesties can change over time, confirm current BIR requirements.

Step 9: Pay local taxes and other fees

Depending on the LGU and the transaction characterization, you may encounter:

Local transfer tax (paid to the Treasurer’s Office)
Documentary stamp tax (DST) (paid to BIR, depending on instrument)
Registration fees (RD)
Notarial fees
Other clearance fees

Exact amounts vary by locality and valuations used (zonal/fair market, assessed value, etc.).

Step 10: Register the EJS and transfer the title at the Register of Deeds

You submit a registration packet usually including:

Original notarized EJS deed
Owner’s duplicate title (or RD requirements if lost)
BIR eCAR
Tax clearances / receipts (DST, transfer tax, etc.)
Publication proof
IDs and sometimes notarized SPA if someone signs for absent heirs
Other RD/Assessor forms

The RD then cancels the old title and issues a new title:

Either in the names of all heirs (if still co-owned), or
In the name of the child who is awarded the property under partition/adjudication.

Step 11: Update the Assessor’s Office (new Tax Declaration)

After RD issuance:

Apply for a new Tax Declaration
Transfer the RPT account to the new owner(s)
Keep RPT current (unpaid RPT can delay future transfers and loans)

7) How to Title the Land Specifically to One Child (Even With Multiple Heirs)

If there are multiple heirs but the land should be titled to only one child, common lawful structures include:

Option 1: Partition awarding the land to that child, with equalization

The EJS states that the specific parcel is adjudicated to Child A.
The other heirs receive other assets or are paid “equalization” (sometimes called “owelty” in partition contexts), to keep shares fair.

Watch-outs:

If other heirs are paid cash, document the settlement carefully.
If the “payment” resembles a sale of shares, tax treatment can get complicated.

Option 2: All heirs first become co-owners, then transfer shares to the chosen child

Two-stage approach:

EJS transfers title to all heirs as co-owners, then
The other heirs execute deeds transferring their shares to the chosen child (sale or donation).

This is sometimes used when:

Not all heirs are available at the same time for a clean one-step adjudication,
There are documentation issues, or
The family wants a clear separation between inheritance and subsequent transfers.

Downside: More documents, more fees, more tax points.

Option 3: Waiver/assignment by other heirs in the EJS

Heirs may execute waivers/assignments so that the land ends up with the chosen child as part of the settlement instrument set.

High caution: The wording can trigger donation/sale characterization and corresponding tax filings. Drafting matters.

8) Special Situations That Commonly Derail Titling

A. Heirs abroad or unavailable

Use a Special Power of Attorney (SPA) executed before:

A Philippine notary (if signed in the Philippines), or
A Philippine embassy/consulate (if abroad), or
Apostilled/consularized as required, then accepted locally

RDs are strict about SPAs and identity documents.

B. Missing title or lost Owner’s Duplicate

If the Owner’s Duplicate Title is lost, you may need:

Administrative or judicial procedures (often court proceedings) to reconstitute/issue a new duplicate before transfer.

C. Encumbered property (mortgage, liens)

A mortgage does not automatically block inheritance transfer, but:

Lender consent may be required for certain actions
The annotation remains until released
The estate/heirs may need to assume obligations

D. Untitled land (tax declaration only)

If there is no TCT/CCT and the land is only under a tax declaration:

EJS can still be used to evidence heirship and transfer for tax declaration purposes,
But “titling” requires separate land titling/registration processes (which can be long and technical). Be careful: a tax declaration is not the same as a Torrens title.

E. Agrarian reform lands

If the land is covered by agrarian reform restrictions, transfers may be limited or require DAR compliance. Inheritance may be treated differently than sale, but restrictions can still matter.

F. Illegitimate children, recognition issues, and omitted heirs

If an heir is omitted, they can file actions to protect their legitime/share. Settlements that “forget” an heir are a litigation magnet.

9) The “2-Year” Rule: What It Really Means for Families

Rule 74’s safeguards exist because EJS bypasses court supervision. In practice:

Creditors or persons prejudiced by the settlement may pursue remedies within the protective period.
Even beyond that, certain actions (e.g., based on fraud) can still be filed within applicable prescriptive periods.

Practical takeaway: An EJS is not “bulletproof.” It’s efficient, but it must be done correctly and transparently.

10) Common Pitfalls (and How to Avoid Them)

Wrong heirs listed (or someone omitted) → Verify civil registry documents; handle representation properly.
Skipping marital property liquidation → Determine whether property is exclusive or conjugal/community.
Using self-adjudication with multiple heirs → Don’t. It invites cancellation/reconveyance cases.
Improper “waiver” drafting → “Renunciation” vs “transfer in favor of” can change tax and legal effects.
Not publishing or losing proof of publication → Keep official proofs; RDs/BIR may require them.
Estate tax delays → Start early; gather documents; confirm valuations and requirements.
Trying to title directly to a non-heir through EJS → If not legally an heir, structure it properly (settle to heirs first, then donate/sell).

11) Practical Checklist (Document Set)

While requirements vary by RD/BIR office, families commonly prepare:

Civil status / heirship

Death Certificate
Marriage Certificate (if applicable)
Birth certificates of heirs
IDs / TINs of heirs
SPA for representatives (if needed)

Property / tax

Owner’s duplicate title (or certified true copy + compliance if duplicate missing)
Tax Declaration (old)
Latest RPT receipts / tax clearance
Vicinity map / lot plan (sometimes requested)
Zonal/FMV references (for BIR computations)

Settlement instrument

Notarized EJS / Partition deed (or self-adjudication)
Publication proofs (issues + affidavit)

BIR / transfer clearances

Estate tax return filing package
Proof of payments
eCAR

Local and RD

Transfer tax receipt
RD official receipts and registration forms
New title release documents
Assessor’s application for new tax declaration

12) Frequently Asked Questions

Q: Can we transfer title to the child even if not all heirs agree?

If the child is one of several heirs, not lawfully, unless there is a legal basis (e.g., court order, valid transfer of rights). Partition is consensual in EJS; without consensus you may need judicial settlement.

Q: Do we need an EJS if we just want to “update the tax declaration”?

For assessor updates, many LGUs still require proof of settlement/heirship (often EJS). But a tax declaration change is not the same as a title transfer.

Q: Is EJS valid even if the estate has debts?

It becomes risky. Heirs who settle extrajudicially can still be liable to creditors, and safeguards exist precisely for that. If debts are real and unresolved, consider formal settlement advice.

Q: What if an heir is a minor?

Possible, but requires proper representation and protection of the minor’s share. If the arrangement prejudices the minor, it can be attacked.

Q: Can the child sell the land immediately after titling?

Legally possible once title is in the child’s name and requirements are satisfied, but watch for:

Any EJS-related annotations or claims,
Tax compliance,
Restrictions (agrarian, homestead patents, etc., if any).

13) A Clean “Best Practice” Structure (If You Want the Land Titled to One Child)

If your goal is to end with one child holding the title, and you want minimal future disputes:

Confirm heirs and property regime (exclusive vs conjugal/community).
Prepare a clear EJS with Partition:
- Awards the land to the child,
- States how other heirs are compensated (other properties or equalization),
- Uses precise property descriptions and heir data.
Complete publication and retain proofs.
Complete estate tax filing/payment and secure eCAR.
Pay local transfer tax and fees, then register at RD.
Update the tax declaration and keep RPT current.
Keep a family file of all originals/certified copies.

14) Final Notes

Extrajudicial settlement is popular because it is faster and cheaper than court proceedings—but it is also less forgiving of mistakes. If you are transferring inherited land to a child, the most important technical issue is whether the intended recipient is a true heir and whether the settlement respects the shares of compulsory heirs and the surviving spouse (if any). The most important practical issue is completing BIR clearance (eCAR) and satisfying the Registry of Deeds documentary requirements.

If you want, paste your fact pattern (who died, who survived, how many heirs, marital status, where the land is, whether it’s titled, and your intended end-owner), and I’ll map the cleanest lawful pathway and the document set that usually fits that scenario.