Quick answer

An heir’s right generally begins at the moment the decedent dies, but the heir inherits only the decedent’s net estate—property and transmissible rights remaining after ownership issues, the surviving spouse’s property share, debts, expenses, taxes and other lawful charges are settled.

A valid will controls the distribution only within the limits allowed by law. Certain compulsory heirs cannot be deprived of their reserved share, called the legitime, except through valid disinheritance for a cause expressly provided by law. If there is no valid will, the rules on intestate succession determine who inherits and in what proportion.

The actual result depends on the decedent’s citizenship, date of death, marital and property regime, complete family tree, proof of filiation or adoption, prior donations, debts, and the validity of any will. The rules below principally assume a Filipino decedent governed by the Civil Code.

What property do heirs actually inherit?

Succession covers property, rights and obligations that are not extinguished by death. Rights to the succession are transmitted upon death, but this does not mean that each heir immediately owns a particular house, bank account or parcel of land.

The estate must first be identified:

Determine which assets truly belonged to the decedent.
If the decedent was married, inventory and liquidate the absolute community or conjugal partnership under the Family Code. The surviving spouse’s own share is not an inheritance.
Identify exclusive property, jointly owned property, valid beneficiary designations and assets governed by special laws.
Account for enforceable debts, estate expenses and taxes.
Add donations subject to collation when computing compulsory heirs’ legitimes.
Divide only the resulting hereditary estate.

If two or more heirs succeed, they generally own the estate in common before partition, subject to estate debts. An heir ordinarily cannot point to one undivided asset and claim it exclusively unless it is validly adjudicated to that heir.

Who may be an heir?

Depending on whether there is a will and which relatives survive, heirs may include:

Legitimate, legitimated and legally adopted children;
Illegitimate children whose filiation is duly established;
Grandchildren and more remote descendants, principally through representation;
Legitimate parents or other ascendants when the applicable descendants are absent;
The surviving legal spouse;
In some cases, the parents of an illegitimate decedent;
Brothers, sisters, nephews, nieces and more remote collateral relatives within the fifth degree;
Persons or qualified entities named in a valid will; or
The State, if no person is legally entitled to inherit.

A stepchild is not an heir merely because of the step-relationship. A son-in-law, daughter-in-law, boyfriend, girlfriend or unmarried partner likewise does not become an intestate heir merely through affection, cohabitation or financial support. Such a person may still own a separate co-ownership share, receive property under a valid will, or receive benefits under a valid beneficiary designation.

Inheritance when there is a will

A person may name heirs, devisees and legatees, but cannot freely dispose of the entire estate when compulsory heirs exist. Their legitimes must first be protected.

Common legitime combinations include the following:

Compulsory heirs surviving	Reserved shares under the general rule
Legitimate children only	Collectively, one-half of the hereditary estate, divided equally or by branch when representation applies
One legitimate child and spouse	Child: one-half; spouse: one-fourth
Two or more legitimate children and spouse	Children collectively: one-half; spouse: a share equal to the legitime of one legitimate child
Legitimate and illegitimate children	Each illegitimate child generally receives one-half of one legitimate child’s legitime, subject to the statutory limit on the disposable portion
Legitimate children, illegitimate children and spouse	Spouse receives the equivalent of one legitimate child’s legitime; each illegitimate child generally receives half that amount, subject to the statutory cap
Legitimate parents or ascendants only	Collectively, one-half
Legitimate parents or ascendants and spouse	Ascendants: one-half; spouse: one-fourth
Legitimate parents or ascendants and illegitimate children	Ascendants: one-half; illegitimate children collectively: one-fourth
Legitimate parents or ascendants, spouse and illegitimate children	Ascendants: one-half; spouse: one-eighth; illegitimate children collectively: one-fourth
Illegitimate children only	Collectively, one-half
Illegitimate children and spouse	Illegitimate children collectively: one-third; spouse: one-third
Spouse only	One-half, subject to the special rule for certain marriages solemnized when the testator was at the point of death

These are legitimes, not necessarily the heirs’ final shares. An heir may also receive part of the disposable portion. Multiple branches, prior donations and special family circumstances require a full computation.

A will cannot casually cut out a compulsory heir

The testator cannot deprive a compulsory heir of the legitime merely because they were estranged or had a family disagreement. Valid disinheritance requires:

A will;
A specific legal cause stated in that will; and
Proof of the cause if the disinherited heir denies it.

The statutory causes differ for children, parents and spouses. A vague statement such as “because my child disappointed me” is not enough unless the proven facts fall within a cause expressly recognized by law.

If a compulsory heir receives less than the legitime, that heir may demand completion of the share. Excessive testamentary gifts or lifetime donations may be reduced. Total omission of a compulsory heir in the direct line—preterition—may annul the institution of heirs, although valid devises and legacies can remain effective to the extent they do not impair legitimes.

The will must be probated

No will passes Philippine property unless it is proved and allowed by the proper court. A notarial will generally requires the statutory writing, signing, witness, attestation and acknowledgment formalities. A holographic will must be entirely written, dated and signed by the testator.

Under Rule 75 of the Rules of Court on special proceedings, a custodian must deliver the will to the proper court or named executor within 20 days after learning of the testator’s death. A named executor has a corresponding 20-day duty to present the will and accept or refuse the trust, subject to the rule’s stated starting point.

Inheritance when there is no valid will

Intestate succession applies when there is no will, the will is void or no longer effective, the will disposes of only part of the estate, or a testamentary disposition fails without an applicable substitute or other legal solution.

The following table covers common combinations. It assumes that the listed persons are the only relevant heirs, their status is proven, and no heir is disqualified:

Surviving heirs	General intestate division
Legitimate children only	Entire estate equally, subject to representation
Legitimate and illegitimate children	Use a 2:1 ratio: each legitimate child receives two units and each illegitimate child one unit
Spouse and legitimate children	Spouse receives the same share as each legitimate child
Spouse, legitimate children and illegitimate children	Spouse and each legitimate child receive two units each; each illegitimate child receives one unit
Legitimate parents or ascendants only, with no legitimate descendants	Entire estate to the nearest ascendants under the statutory rules
Legitimate parents or ascendants and spouse	One-half to the ascendants and one-half to the spouse
Legitimate parents or ascendants and illegitimate children	One-half to the ascendants and one-half collectively to the illegitimate children
Legitimate parents or ascendants, spouse and illegitimate children	One-half to ascendants; one-fourth to spouse; one-fourth collectively to illegitimate children
Illegitimate children only, without legitimate descendants or ascendants	Entire estate to the illegitimate children
Illegitimate children and spouse	One-half collectively to the illegitimate children and one-half to the spouse
Spouse only, with no qualifying brothers, sisters, nephews or nieces	Entire estate to the spouse
Spouse with brothers, sisters or their qualifying children	One-half to spouse and one-half to the collateral-heir group
Brothers and sisters only	Entire estate; a full-blood sibling generally receives twice a half-blood sibling’s share when both classes concur
No descendants, ascendants, illegitimate children, spouse, siblings or qualifying nephews and nieces	Other collateral relatives may inherit, but intestate rights do not extend beyond the fifth degree
No legal heir	The State inherits through escheat proceedings

Representation, half-blood relationships, adoption and an heir’s renunciation can materially change this table.

Children’s rights and proof of filiation

Legitimate, legitimated and adopted children

Legitimate children inherit without distinction based on sex, age or which valid marriage they came from. Legitimated children enjoy the same rights as legitimate children.

Under the Domestic Administrative Adoption and Alternative Child Care Act, an adoptee is considered the legitimate child of the adopter. The adopter and adoptee have reciprocal testate and intestate succession rights without distinction from legitimate filiation.

As a rule, adoption severs legal ties between the adoptee and biological parents, except when the biological parent is the adopter’s spouse. Testamentary gifts involving biological relatives remain subject to the ordinary rules governing wills and disposable portions.

Illegitimate children

An illegitimate child is not excluded from the parent’s estate merely because the parents were unmarried. Under Article 176 of the Family Code, each illegitimate child’s legitime is one-half of a legitimate child’s legitime. In intestate succession with legitimate children, the same basic 1:2 relationship applies.

Filiation must nevertheless be proven through legally admissible evidence. Depending on the facts, evidence may include:

A civil-registry birth record;
A final judgment;
An admission of filiation in a public document;
A private handwritten and signed admission by the parent;
Open and continuous possession of the status of a child; or
Other evidence allowed by the Rules of Court and special laws.

Actions to establish filiation can be subject to strict and fact-dependent periods. The applicable rule may depend on the kind of evidence, the child’s and parent’s dates of birth and death, and the law then in force. Anyone facing disputed filiation should obtain advice before assuming that an estate proceeding alone can cure an expired or unfiled filiation claim.

When do grandchildren inherit?

Grandchildren do not automatically share equally with a living child of the decedent. The nearer relative generally excludes the more remote relative.

Representation commonly applies when a child of the decedent died first or is legally incapable of inheriting. The descendants step into that child’s place and divide only the share their parent would have received. This is a per stirpes, or by-branch, distribution.

A child who simply repudiates the inheritance generally cannot be represented by that child’s descendants.

The Supreme Court clarified in Aquino v. Aquino that Article 992’s “iron curtain” does not prevent an illegitimate grandchild or other descendant from inheriting from a legitimate ascendant by right of representation under Article 982. Article 992 continues to matter when a person claims in their own right rather than by representation. Filiation must still be established. See the Supreme Court E-Library decision in G.R. Nos. 208912 and 209018.

Rights of a surviving spouse or unmarried partner

A surviving legal spouse is generally a compulsory and intestate heir. The spouse’s inheritance is separate from the spouse’s ownership share after liquidation of community or conjugal property.

Important exceptions include:

A spouse who gave cause for a judicially decreed legal separation may lose intestate succession rights.
If the deceased spouse gave cause for the legal separation, the innocent surviving spouse may retain the rights provided by law.
Mere physical separation, without the required legal decree and findings, does not by itself end the marriage or automatically remove inheritance rights.
A final judgment declaring the marriage void, annulled or otherwise legally terminated can change the result.

An unmarried partner is not a surviving “spouse” for intestate succession. The partner may, however, have a co-ownership claim under Articles 147 or 148 of the Family Code. That ownership claim must be separated from any inheritance claim and may depend on capacity to marry, exclusivity of the relationship, actual contributions and evidence of household or family work.

Can heirs inherit debts?

Creditors are paid before the estate is distributed. Heirs may receive less than expected—or nothing—if enforceable debts and expenses consume the estate.

Under the Civil Code, the transmissible obligations received through succession are limited to the value of the inheritance. An heir does not ordinarily become personally liable beyond that value merely because of being an heir. Personal exposure may nevertheless arise from the heir’s own contracts, misuse of estate property, statutory duties, guarantees, bonds or wrongful distributions.

Do not divide or sell estate assets while ignoring known creditors.

Rights before and after partition

Before partition:

Co-heirs generally own the estate in common.
Estate property remains subject to debts and administration expenses.
One heir cannot ordinarily sell the whole property without the others’ authority.
A co-heir may transfer hereditary rights, but can transfer no more than the interest legally held.
If a hereditary right is sold to a stranger before partition, co-heirs may have a statutory right to reimburse the buyer and take the transferred right within one month from written notice of the sale.
Income, rents, necessary expenses and damage caused by a co-heir must be accounted for in the partition.

Every co-heir generally has a right to demand partition. A testator may prohibit partition for no more than 20 years, subject to statutory exceptions. A family home may also remain protected from partition for 10 years after death or while a minor beneficiary remains, unless a court finds compelling reasons.

After a valid partition, each heir becomes the exclusive owner of the property adjudicated to that heir.

How an estate is settled

Extrajudicial settlement

Rule 74 allows an extrajudicial settlement when:

The decedent left no will;
The estate has no outstanding debts;
All heirs are of age, or minors are represented by duly authorized judicial or legal representatives; and
All heirs can participate and agree.

The heirs execute a public instrument, file it with the Register of Deeds when applicable, comply with the required bond concerning personal property, and publish the settlement in a newspaper of general circulation once a week for three consecutive weeks. A sole heir may use an affidavit of self-adjudication if that person is truly the only heir.

An extrajudicial settlement is not binding on a person who did not participate or had no notice. Publication is not permission to omit a known heir.

Rule 74 also keeps distributed property and the required bond answerable to creditors or persons deprived of lawful participation for two years after distribution. The rule gives additional protection to a claimant who was a minor, mentally incapacitated, imprisoned or outside the Philippines when that period expired. Because omitted heirs and fraudulent settlements can involve other prescription, notice, trust and co-ownership rules, the two-year provision should never be treated as a universal deadline extinguishing every claim.

Judicial settlement or partition

Court proceedings are ordinarily necessary when:

There is a will requiring probate;
Heirs dispute the will, family relationships, property ownership or shares;
An heir is missing or was omitted;
Filiation or adoption is contested;
The estate has unresolved debts;
The heirs cannot agree;
Someone is concealing, wasting or selling estate property;
An executor or administrator must collect and preserve assets; or
A binding judicial determination is otherwise required.

The proceeding is generally brought in the proper court for the place where the decedent resided at death. Special venue rules apply to a decedent who was an inhabitant of another country but left Philippine property.

Estate tax and transfer requirements

For deaths on or after January 1, 2018, the estate tax is generally 6% of the net taxable estate, not 6% of every asset and not 6% of each heir’s share. Current deductions include a ₱5 million standard deduction and, when the legal requirements are met, a family-home deduction of up to ₱10 million. Other deductions and the surviving spouse’s net share may also affect the computation. See BIR Revenue Regulations No. 12-2018.

For these deaths, BIR Form 1801 is generally due within one year from death. The return may still be required regardless of value when the estate includes registered or registrable property for which BIR clearance is needed. The Commissioner may grant a filing extension of up to 30 days in meritorious cases. Approved extensions or installment arrangements may be available when timely payment would cause undue hardship or estate cash is insufficient. See the official BIR Form 1801 guidelines.

Estate-tax law is determined by the date of death, so older estates may follow different rates, deductions, deadlines and documentary rules. The general estate-tax amnesty availment period expired in June 2025. However, the BIR has clarified that a person who timely availed of that amnesty may still submit proof of estate settlement for eCAR processing; see BIR Revenue Memorandum Circular No. 33-2026.

Before transferring titled land, shares, vehicles or similar assets, heirs may need:

A filed estate-tax return and proof of payment or exemption;
An electronic Certificate Authorizing Registration from the BIR;
The probate order, extrajudicial settlement, self-adjudication or judicial partition;
Register of Deeds, corporate-secretary or agency transfer documents;
Local transfer-tax and real-property-tax clearances; and
Other documents required for the specific asset.

Requirements and available filing channels should be confirmed with the BIR Revenue District Office and the receiving registry before submission.

Practical steps for heirs

Secure certified records. Obtain the death certificate, marriage certificate, birth certificates, adoption or legitimation orders, and relevant court judgments.
Preserve the original will. Do not staple, mark, alter, hide or discard it. Observe the 20-day delivery rule.
Build a complete family tree. Include children from every relationship, adopted children, predeceased children and their descendants, surviving parents, and prior marriages.
Inventory the estate. Record land, buildings, vehicles, bank accounts, investments, shares, businesses, insurance, digital assets, receivables and property abroad.
Identify ownership before valuation. Gather titles, deeds, tax declarations, marriage settlements, loan records and proof showing whether property was exclusive, community, conjugal or co-owned.
Preserve financial evidence. Keep bank statements, tax returns, loan documents, receipts, rental records, ledgers and evidence of prior donations.
Protect, but do not appropriate, assets. Secure property, collect rents transparently, maintain insurance and create a written accounting available to the co-heirs.
Search for debts and claims. Check mortgages, unpaid taxes, business liabilities, hospital bills and creditor communications.
Calculate shares only after the facts are complete. Do not rely on a family member’s verbal estimate or divide only the most visible property.
Choose the lawful settlement route. Use extrajudicial settlement only when every Rule 74 condition is satisfied; otherwise seek probate, administration or partition.
Address estate tax promptly. Waiting for the family to agree does not suspend the BIR filing deadline.
Transfer each asset properly. A notarized family agreement alone does not automatically change land titles, corporate records or vehicle registration.

Evidence worth preserving

Keep original or certified copies of:

Civil-registry records for every potential heir;
The will, codicils, envelopes and handwriting samples;
Titles, deeds, tax declarations and survey plans;
Marriage settlements and records of earlier marriages;
Adoption, annulment, legal-separation and filiation judgments;
Bank, investment, insurance and loan records;
Corporate books, stock certificates and business ledgers;
Leases and records of rents collected after death;
Receipts for taxes, repairs, funeral costs and estate expenses;
Documents concerning lifetime donations or advances;
Messages or letters identifying property, debts or family relationships;
Photographs and inventories of movable property; and
Copies of every settlement, publication, tax filing and registry submission.

Back up electronic records and avoid surrendering the only original to an interested family member without an inventory and written acknowledgment.

Common mistakes

Treating the surviving spouse’s property share as part of the inheritance;
Assuming the eldest child receives more or controls the estate;
Excluding an illegitimate or adopted child without checking the law and evidence;
Dividing property before paying creditors and taxes;
Believing a handwritten family agreement automatically transfers titled land;
Using self-adjudication despite the existence of another heir;
Publishing an extrajudicial settlement while deliberately omitting a known heir;
Selling an entire inherited property when the seller owns only an undivided hereditary interest;
Assuming possession of the family home equals exclusive ownership;
Confusing a beneficiary designation or co-ownership share with inheritance;
Ignoring prior donations that may affect legitimes;
Missing the BIR deadline while waiting for family consensus; or
Destroying, altering or withholding a will.

When legal help is urgent

Consult a Philippine succession lawyer promptly if:

A will is being hidden, altered or destroyed;
Someone is withdrawing funds, collecting rents secretly or selling estate assets;
An heir was omitted from an extrajudicial settlement;
Filiation, adoption or the validity of a marriage is disputed;
The estate includes property from multiple marriages or abroad;
A minor or incapacitated heir is involved;
The decedent had significant debts or a business;
A foreclosure, auction, tax deadline or court notice is approaching;
Heirs disagree about whether property was exclusive, community or conjugal;
A disinheritance, preterition or forged document is alleged; or
The estate-tax return is already late.

Qualified indigent parties may ask the Public Attorney’s Office whether the matter falls within its mandate and eligibility requirements.

Frequently asked questions

Can a parent leave everything to only one child?

Not ordinarily if other compulsory heirs survive. The favored child may receive that child’s legitime plus some or all of the disposable portion, but the other compulsory heirs may demand completion of their legitimes.

Does the eldest child receive the largest share?

No. Legitimate children in the same degree generally inherit equally. Age, birth order and sex do not create a larger share.

Can an illegitimate child inherit from the father?

Yes, if filiation is duly established and no legal disqualification applies. The child’s share depends on the other surviving heirs and whether succession is testate or intestate.

Can a grandchild inherit while the child’s parent is alive?

Usually, the nearer relative excludes the grandchild. Exceptions can arise from a valid will’s disposable portion or other specific legal circumstances. Representation normally involves a predeceased or incapacitated parent, not merely a living parent who prefers not to inherit.

Can one heir refuse the inheritance?

Yes. Repudiation must be made through a public or authentic instrument or a petition in the proper court. Once validly made, acceptance or repudiation is generally irrevocable. A purported “waiver in favor of” selected heirs may legally operate as acceptance followed by a transfer and may have tax consequences.

Can one heir force a sale?

Every co-heir generally may demand partition. If an asset is indivisible or would be substantially impaired by division, it may be assigned to one heir who pays the others in cash. If an heir demands a public auction with outside bidders under the applicable Civil Code rule, a sale may become necessary. Family-home protections and a valid temporary prohibition on partition can delay this.

Does living on the property for many years make one heir the sole owner?

Not by itself. Possession by one co-heir is generally consistent with co-ownership unless there has been a clear, communicated repudiation of the co-ownership meeting the legal requirements. Prescription and laches questions are highly fact-specific.

Do these rules apply to every Philippine estate?

No. The Civil Code provides that the order and amount of succession and the intrinsic validity of testamentary provisions are generally governed by the decedent’s national law. Estates governed by the Code of Muslim Personal Laws, foreign succession law or other special laws require separate analysis.

Official legal sources

This article provides general legal information, not legal advice or a definitive computation of any person’s share. Succession outcomes depend on documents and facts that should be reviewed by a Philippine lawyer and, where taxes are involved, a qualified tax professional. Laws and official procedures were checked through August 11, 2026.