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ESTATE TAX
Confused as to who gets what? Peruse the comparative table of legitimes and intestate shares.
1/3
Illegitimate children
1/3 1/2
(Remaining 1/3 is free portion; Art. 1/2
Surviving spouse
894, NCC)
1/4
1/8
Illegitimate children 1/4
1/2
Surviving spouse 1/4
(Art. 899, NCC; testator may freely
Legitimate parents 1/2
dispose of the remaining 1/8 of the
estate.)
1/2
Legitimate parents 1/2
1/4 (taken from the free portion)
Surviving spouse 1/2
(Art. 893, NCC)
Illegitimate parents 1/4 1/2
Surviving spouse 1/4 1/2
Surviving spouse alone 1/2, 1/3, 1/2 (Art. 900, NCC) All
1/2
One legitimate child (or
1/4 1/2
descendant)
Remaining 1/4 is free portion (Art. 1/2
Surviving spouse
892, NCC)
1/2
Please readArticle 176 of the Family Code:
1/2 of each legitimate child (Art. 176,
Legitimate child computing the legitimes of legitimate and
Family Code)
Illegitimate child illegitimate children; an illegitimate child gets
Remainder is free portion (Art. 892,
one-half)
NCC)
“Testate or testamentary
succession” refers to
situations where the
person dies leaving a last
will; the share in the
inheritance is called
“legitime.”
“Legal or intestate
succession” refers to
situations where the
person died without a last
will; the share in the
inheritance is called
“intestate share.”
Related posts:
Disinheriting your
spouse
Disinheriting
children and
descendants,
legitimate as well
as illegitimate
Article 176 of the
Family Code:
computing the
legitimes of
legitimate and
illegitimate
children; an
illegitimate child
gets one-half
Can nephews and
nieces inherit
from their Situation A: You and your deceased spouse have children.
grandparents,
unmarried aunts [1] Only you and your children are entitled to inherit
or uncles?
When a man is under Article 996 of the New Civil Code of the Philippines. Your
married to or deceased spouse’s siblings, parents, or grandparents are
living in with excluded.
several women
Art. 996. If a widow or widower and legitimate children or
successively or
simultaneously, descendants are left, the surviving spouse has in the
who has the right succession the same share as that of each of the children.
to inherit from If any or some of your children died before your spouse, their
him?
Right of legitimate children will be entitled to inherit by right of
representation representation.
Iron barrier
between the
(Read below the steps in computing the inheritance.)
legitimate and
illegitimate sides
of the family [2] If your deceased spouse has illegitimate children, they are
entitled to inherit under Article 176 of the Family Code. Please
read my post on “how to compute the share of an illegitimate
child.”
[1] If your deceased spouse’s parents (either father or mother, or both) are still alive,
then you and the parents will inherit under Article 997 of the New Civil Code of the
Philippines.
Art. 997. When the widow or widower survives with legitimate parents or ascendants,
the surviving spouse shall be entitled to one-half of the estate, and the legitimate
parents or ascendants to the other half.
If your spouse’s parents are already dead but other “ascendants” (like grandparents or
great-grandparents) are still alive, Article 997 will also apply. Your spouse’s siblings, if
any, are not entitled to inherit.
[2] If your deceased spouse has illegitimate children, then you and the illegitimate
children will inherit under Article 998 of the New Civil Code of the Philippines.
Art. 998. If a widow or widower survives with illegitimate children, such widow or
widower shall be entitled to one-half of the inheritance, and the illegitimate children or
their descendants, whether legitimate or illegitimate, to the other half.
In simpler terms, you will get 50% of the inheritance while the illegitimate children will
divide among themselves the other 50%.
Article 998 applies even if your deceased spouse, at the time of death, had parents or
siblings. Only you and the illegitimate children are entitled to inherit. If the illegitimate
children died before your spouse, then you and the illegitimate children’s descendants
(by right of representation) will inherit.
[3] If your deceased spouse has illegitimate children and “ascendants” (parents,
grandparents, or great-grandparents), then you, the illegitimate children, and the
ascendants will inherit under Article 1000 of the New Civil Code of the Philippines.
Art. 1000. If legitimate ascendants, the surviving spouse, and illegitimate children are
left, the ascendants shall be entitled to one-half of the inheritance, and the other half
shall be divided between the surviving spouse and the illegitimate children so that such
widow or widower shall have one-fourth of the estate, and the illegitimate children the
other fourth.
In simpler terms, you will get 25% of the inheritance; your spouse’s illegitimate children
will also get 25%; and the ascendants will get 50%.
The law does not distinguish between siblings of the full or half blood. If your deceased
spouse’s father or mother had illegitimate children, these children cannot inherit from
your spouse because of the “iron barrier” between the legitimate and illegitimate sides
of the family.
If any of the siblings died before your spouse, then that sibling's legitimate children
(meaning, your spouse’s nephews or nieces) will inherit by right of representation.
These children will divide among themselves the share that should have gone to their
parent (the deceased sibling).
Notes:
[1] These articles do not apply if your marriage has been declared void, or you are the
offending spouse in case of legal separation.
You must liquidate the community property (Articles 102 to 104 of the Family
Code) or the conjugal partnership (Articles 129 to 33 of the Family Code).
The remaining portion will then be divided among the heirs.
Summing up your share (1) in the inheritance and (2) in the community property or
conjugal partnership property, you as the surviving spouse will get six hundred
thousand pesos.
Summing up your share (1) in the inheritance and (2) in the community property or
conjugal partnership property, you as the surviving spouse will get six hundred
thousand pesos.