SUCCESSION FINALS SUPPLEMENT

1 | P I E R R E M A R T I N R E Y E S

DISCLAIMER: The use, misuse, and nonuse of this reviewer shall be borne solely by the user.
In using this reviewer, it is presumed you have read everything. This serves as a supplement
to the Succession Finals Tips and will cover only computations.

A CRASH COURSE GUIDE ON COMPUTATIONS IN TESTAMENTARY AND
INTESTATE SUCCESSION
I. LEGITIMES

SAMPLE PROBLEM 1: BASIC RULES

1. A died with an estate of P10 million. What are the legitimes of each of the following
groups of heirs?

a) Five legitimate children (A, B, C, D, E), mother and father (F, G) and four
illegitimate children (H, I, J, L)

Solution:

Legitimate children of the estate divided equally
Illegitimate children each will get of share of one legitimate child

Thus,

A, B, C, D and E will get P1 million each.

H, I, J and L will get P500,000 each

Note: Legitimate children/descendants exclude legitimate parents/ascendants. Hence, F and
G are not entitled to any amount.




b) The surviving spouse alone (A)

Solution:

Surviving spouse alone of the estate

A will get 5 million.

Note: Surviving spouse will get 1/3 if the marriage was in articulo mortis.

c) His father (A), maternal grandparents (B, C), two illegitimate children (D, E)

Solution:

Legitimate parents of the estate
Illegitimate children of the estate

Thus,

A will get P5 million.

D and E will each get 1.25 million


Note: Remember Art 890.
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Art. 890. The legitime reserved for the legitimate parents shall be divided between them equally; if one
of the parents should have died, the whole shall pass to the survivor.

If the testator leaves neither father nor mother but is survived by ascendants of equal degree of the
paternal and maternal lines, the legitime shall be divided equally between both lines. If the ascendants
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d) His father (A), his maternal grandfather (B) and grandmother (C), his surviving
spouse (D) and two illegitimate children (E, F)

Solution:

Legitimate Parents of the estate
Illegitimate children of the estate
Surviving spouse 1/8 of the estate

Thus,

A will get P5 million

E and F will each get 1.25 million

D will get P1.25 million

Note: Art 890 provides that the legitime reserved for the legitimate parents shall be divided
between them equally; if one of the parents should have died, the whole shall pass to the
survivor.

e) One legitimate child (A), his surviving spouse (B) and four illegitimate children (C,
D, E, F)

Solution:

One legitimate child of the estate
Illegitimate children each will get of the share of the legitimate child

should be of different degrees, it shall pertain entirely to the ones nearest in degree of either line.
(emphasis supplied)
Surviving spouse of the estate

Thus,

A will get P5 million

B will get P2.5 million

Ideally, each illegitimate child should get P 2.5 million. However, the estate is not enough to
accommodate all their shares. As a rule, the surviving spouses share is preferred over those
of the illegitimate children which shall be reduced if necessary.

Thus,

C, D, E and F will each receive P625,000






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2. Testator A died with an estate of P80,000.00. He is survived by his parents B and C,
spouse D, and illegitimate children E and F. He left a legacy of P10,000.00 to his friend
G. Distribute his estate

Legitimate parents of the estate
Illegitimate children of the estate
Surviving spouse 1/8 of the estate

Thus,

B and C will each get P20,000

E and F will each get P10,000

D will get 10,000

G will get his legacy of P10,000


3. Testator A leaves an estate of P40,000.00 and is survived by his father B and
illegitimate children C and D. He gives a friend P10,000 as a legacy. Distribute the
estate

Legitimate Parents of the estate
Illegitimate children of the estate

Thus,

B will get P20,000

C and D will get P5,000 each

Friend will get P10,000


SAMPLE PROBLEM 2: WHEN NET HEREDITARY ESTATE MUST BE COMPUTED FIRST
AND THERE IS AN ISSUE OF RIGHT OF REPRESENTATION

A, a rich man, died leaving behind the following relatives:

B his father
C his wife
D - his adopted daughter
E his natural daughter
F the legitimate son of his illegitimate son G who predeceased him
H the illegitimate daughter of G
I the legitimate daughter of his legitimate son J who predeceased him
K the illegitimate son of J

A left properties valued at P50,000,000.00 and bank debts amounting to P30,000,000.
Previous to his death, he donated a Jaguar worth P4,000,000.00 to his father-in-law.

Compute the legitimes of his compulsory heirs. Does the donation have to be reduced?

Solution:

First, get the net hereditary estate
2







Thus,


2
Art. 908. To determine the legitime, the value of the property left at the death of the testator shall be
considered, deducting all debts and charges, which shall not include those imposed in the will.

To the net value of the hereditary estate, shall be added the value of all donations by the testator that
are subject to collation at the time he made them.
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Second, determine who is entitled to legitime

Again, the relatives of the decedent are:

B his father
C his wife
D - his adopted daughter
E his natural daughter
F the legitimate son of his illegitimate son G who predeceased him
H the illegitimate daughter of G
I the legitimate daughter of his legitimate son J who predeceased him
K the illegitimate son of J

B, a legitimate parent, is excluded by the presence of legitimate children.

Adopted children have, in relation to their adopters, the same successional rights as
legitimate children. Hence, D is entitled to a legitime.

E, a legitimate child, is a primary compulsory heir and is entitled.

C, is a concurring compulsory heir and shall be entitled to a legitime

On right of representation of F, G, I and K:

An illegitimate child can be represented by both legitimate and illegitimate
descendants while a legitimate child can only be represented by legitimate
descendants.
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Hence, G (illegitimate child of A) can be represented by F and H who shall inherit
per stirpes
J (legitimate child of A) can only be represented by I. K cannot represent as he is
illegitimate.





3
See Art 902, 989 and 990.



Hence, the following are entitled to legitime

C (wife of A)
D (adopted daughter of A)
E (natural daughter of A)
F (representing G, illegitimate son of A)
H (representing G, illegitimate son of A)
I (representing J, legitimate son of A)


Third, compute the legitimes

Legitimate children of the estate
Illegitimate children each will get of the share of one legitimate child
Surviving spouse a share equal to that of one legitimate child

Thus,

There are three legitimate children (D, E, and J). I represents J.



D, E and I will get P4 million each.

C gets P4 million as well since C is entitled to a share equal to that of one legitimate child.

F and H will inherit per stirpes. Thus, they will divide equally the 2 million which is the legitime
of G. F and H will get P1 million each


C 4 million
D 4 million
E 4 million
F 1 million
H 1 million
I 4 million
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Total: P18 million

Net hereditary estate is P24 million.




Hence, no need to reduce donation to father-in-law.

SAMPLE PROBLEM 3: WHEN THERE IS IMPAIRMENT OF LEGITIMES


A died leaving behind B, C and D (legitimate children) and E (illegitimate). He left 70,000
worth in properties and 35,000 in debts. Prior to his death, A donated 15,000 to B in 2009,
30,000 to F in 2010 and 40,000 to E in 2011.

Compute the legitimes of his compulsory heirs. Does the donation have to be reduced?

Solution:

First, get the net hereditary estate
4







Thus,






Second, compute the legitimes

Legitimate children of the estate divided equally

4
Art. 908. To determine the legitime, the value of the property left at the death of the testator shall be
considered, deducting all debts and charges, which shall not include those imposed in the will.

To the net value of the hereditary estate, shall be added the value of all donations by the testator that
are subject to collation at the time he made them.
Illegitimate children of the share of one legitimate child

Thus,

B, C and D will each get 20,000

E will get 10,000

Third, consider the advances on legitime and determine if there is impairment

Legitime Advance on legitime Deficiency (Excess)
A 20,000 15,000 5000
B 20,000 0 20,000
C 20,000 0 20,000
D 10,000 40,000 (30,000)

Hence, P45,000 is needed to comply with the legitime. However, there is only 35,000 worth
of available assets. Hence, there is an impairment amounting to P10,000.

Fourth, reduce the donations

As provided in Article 911, the method of reduction is as follows:
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1. Reduce pro rata the non preferred legacies and devises and the testamentary
dispositions
2. Reduce pro rata the preferred legacies and devises

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Note that Article 911 applies if there is impairment of legitime. Otherwise, Article 950 applies and the
order of preference for devises and legacies is as follows:
1. Remuneratory legacies or devises
2. Legacies or devises declared by testator to be preferential
3. Legacies for support
4. Legacies for education
5. Legacies or devises of a specific, determinate thing which forms part of the estate
6. All other pro rata

(Same rule in Article 911 applies to the donations)
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3. Reduce the donations inter vivos in inverse order of their dates (oldest is preferred)

In this case, there being no legacies or devises, the donations shall be reduced in inverse
order of their dates

Note that:
The 2010 donation to F is a donation to a stranger
The 2011 donation to E is a donation to stranger as to the P30,000
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The 2009 donation to A is an advance on his legitime and hence is not subject to
reduction.

The first to bear the reduction is the donation is E

Thus,



No need for further reductions as there is already completion of legitimes

SAMPLE PROBLEM 4: WHAT IF THERE IS PARTIAL INTESTACY?

Testator A leaves an estate of P70,000.00 with one legitimate child B and one illegitimate
child C, gives a friend D P16,000 as a legacy. Distribute the estate

Legitimate child of the estate
Illegitimate children of the share of a legitimate child

Thus,

B gets P35,000

C gets P17,500

D gets P16,000


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P40,000 (donation inter vivos) P10,000 (legitime) = P30,000
Total is 68,500. There is a balance of 2,500 which shall be inherited by intestacy. Under Article
983, the proportion is 2:1 between legitimate children and illegitimate children.

Thus,

Let x be the share of the legitimate child

From the P2,500, B (legitimate) gets P1,666.66 and C (illegitimate) gets P833.33

Hence, the distribution shall be

B - 36,666.66
C 18,333.33
D 16,000

II. INTESTATE SUCCESSION

SAMPLE PROBLEM 1: BASIC RULES

1. Ramon Mayaman died intestate, leaving a net estate of P10,000,000.00. Determine
how much each heir will receive from his estate:

a) If Ramon is survived by his wife, three full-blood brothers, two half-brothers and
one nephew (the son of a deceased full-blood brother).

Surviving spouse of the estate
Legitimate brothers, sisters, nephews and nieces of the estate (nephews and nieces
inheriting by representation)
Full-blood and half-blood share in proportion of 2:1

Thus,

Wife P5,000,000.00
The three full-blood brothers each full-blood brother will get P1,000,000.00
Nephew (son of full blood brother) nephew will get P1,000,000.00
The two half-blood brothers each half-blood brother will get P500,000.00
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Solution:

Proportion 2:2:2:2:1:1

Let x be the share of one full-blood brother/nephew(son of full blood brother)

b) If Ramon is survived by his wife, a half-sister, and three nephews (sons of a
deceased full brother)

Surviving spouse of the estate
Legitimate brothers, sisters, nephews and nieces of the estate (nephews and nieces
inheriting by representation)
Full-blood and half-blood share in proportion of 2:1

Thus,

Wife P5,000,000
Half-sister P1,666,666.67
Three nephews (sons of full-blood brother) each will get P1,111,111.11 each (full blood
brother is entitled to P3,333,333.33)




Solution:

Let x be the share of the full-blood brother

2. A died intestate, leaving one legitimate child B and three legitimate children C, D and
E. Distribute As estate of P600,000

If we follow Art. 983 literally, proportion is 2:1:1:1

Let x be the share of the legitimate child

Hence, we get

B 240,000
C 120,000
D 120,000
E 120,000

Legitime is impaired! B is entitled to P300,000 (1/2 of the estate)

Since Art. 983 impairs the legitime, follow this two-step process:
1. Give the legitime first (give to the legitimate first before the illegitimate)
2. If there is excess, divide it according to the ratio of 2:1. If there is no excess, then
that is the distribution. If lacking, reduce the share of the illegitimate children pro-
rata

Thus,
B 300,000
C 100,000
D 100,000
E 100,000

Total 600,000

No more excess, so we stop here. That is the distribution!

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3. A, died without a will, leaving as his survivors a legitimate son B, his surviving spouse C,
and two illegitimate children D and E. Distribute his estate of P70,000

Legitimate children
Surviving spouse same share as legitimate child
Illegitimate children share of legitimate child

If we follow Art 983 literally, 2:2:1:1

Let x be the share of the legitimate child

Hence, we get

B 23, 333.33
C 23, 333.33
D 11,666.67
E 11,666.67

Legitime is impaired! B is entitled to P35,000 (1/2 of the estate).

Since Art. 983 impairs the legitime, follow this two-step process:
1. Give the legitime first (give to the legitimate first before the illegitimate)
2. If there is excess, divide it according to the ratio of 2:1. If there is no excess, then
that is the distribution. If lacking, reduce the share of the illegitimate children pro-
rata

Thus, we give the legitime
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B 35,000
C 17,500
D 17,500
E 17,500

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One legitimate child of the estate
Illegitimate children each will get of the share of the legitimate child
Surviving spouse of the estate


Total 87,500

The estate lacks 17,500. Hence, we reduce the share of the illegitimate children pro-rata



Thus, the final distribution shall be:

B 35,000
C 17,500
D 8,750
E 8,750


SAMPLE PROBLEM 2: APPLICATION OF THE IRON CURTAIN RULE

1. A, an illegitimate child of B, died intestate, survived by C, his sister, D, the legitimate
son of B, and E, another legitimate son of B with a women-other than As mother.
Distribute As estate of 900,000.00

The State gets P900,000.00

Basis: Article 992 provides that an illegitimate child has no right to inherit ab intestato from
the legitimate children and relatives of his father or mother; no shall such children or relatives
inherit in the same manner from the illegitimate child.





SAMPLE PROBLEM 3: WHEN NET HEREDITARY ESTATE MUST BE COMPUTED AND
THERE IS AN ADVANCE ON LEGITIME

1. A died intestate, survived by three children B, C, and D. He left properties valued at
P1,000,000.00 and debts totaling P200,000.00. He had previously donated P100,000.00
to B for passing the Bar. How much should each heir receive?






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Legitimate children whole stated divided equally

A, B and C are entitled to P300,000 each

However, consider the advances on legitime

Legitime Advance on legitime Deficiency (Excess)
A 300,000 0 0
B 300,000 100,000 (100,000)
C 300,000 0 0

Hence,

A 300,000
B 200,000
C 300,000

2. A died intestate with an estate worth P10,000,000.00. She is survived by her sister B,
half-brother C who renounced his inheritance, D and E, who are children of a
predeceased brother F, H and I who are adopted children of predeceased sister J, and K
and L who are children of illegitimate brother M. Distribute As estate.

B (sister)
C (half-brother who renounced) will not inherit because of renunciation
D and E (child of predeceased brother F) to inherit by representation
H and I (adopted children of predeceased sister J) An adopted can neither represent nor be
represented
K and L (children of illegitimate brother M) cannot inherit for two reasons: 1) The rule of
proximity of degree and 2) Art. 992


Thus,

Legitimate brothers and sisters alone whole estate divided. In ratio of 2:1 between full-
blood and half-blood

B 5,000,000
H 2,500,000
I 2,500,000

Note: J (sister) is entitled to 5,000,000. Since she predeceased A, H and I inherit by
representation and entitled to per stirpes.

SAMPLE PROBLEM 4: APPLICATION OF DIFFERENT RULES AND THE CASE OF THE
UNBORN CHILD


3. X dies intestate with a net estate of P224,000.00 and is survived by the following:

(1) His mother A
(2) His paternal grandfather B
(3) His wife C but X has been living in concubinage with his mistress Y
(4) His concubine Y who is presently pregnant with Xs unborn child Z which is in fact
admitted by the heirs
(5) Two adopted sons, D and E
(6) Granddaughters F and F1 who are twin daughters of G (predeceased) who is an
illegitimate son of X
(7) Two other illegitimate sons, I and J

Divide the estate among the legal heirs and determine the share of each in the estate of
P224,000.


His mother A and paternal grandfather B will not inherit because of the rule of
preference of lines. The descending is preferred over the ascending.
Wife C will inherit. A spouse receives shares if 1) the marriage is valid or 2) voidable
but not annulled. If legally separated, it is the guilty spouse who is disqualified. In
this case, the marriage has not yet been annulled nor is there any legal separation
It is not the concubine Y who is entitled to inherit but the unborn child Z. Article 40
of the Civil Code provides that birth determines personality but the conceived child
shall be considered born for all purposes favorable to it. The unborn child is entitled
to succession.
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He is illegitimate however.
Two adopted sons may inherit as adopted children have, in relation to their
adopters, the same successional rights as legitimate children.
F and F1 who are the daughters of the predeceased illegitimate son of G may inherit
by representation. If the child to be represented is illegitimate, both legitimate and
illegitimate children can represent him. If he child represented is legitimate, only
the legitimate can represent.

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See also Art 742 which states that Donations made to conceive and unborn children may be accepted
by those persons who would legally represent them if they were already born.
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The two other illegitimate sons can inherit as they are in the line of succession
(Descending line)

Thus, those entitled to inheritance are:

(1) His wife C
(2) Unborn child Z (illegitimate)
(3) Two adopted sons, D and E (considered legitimate)
(4) Granddaughters F and F1 who are twin daughters of G (predeceased) who is an
illegitimate son of X
(5) Two other illegitimate sons, I and J

Legitimate children
Surviving spouse same share as legitimate child
Illegitimate children share of legitimate child

Proportion 2:2:2:1:1:1:1

Let x be the share of a legitimate child

Hence,

C 44,800
Z 22,400
D 44,800
E 44,800
F 11,200
F1 11,200
I 22,400
J 22,400

Total 224,000



GOOD LUCK!