GENERAL PRINCIPLES

CONCEPT & EXTENT OF INHERITANCE

 Any property accruing since the death of the decedent is not part of the
inheritance although it pertains to the heir because it is not transmitted
by death but acquired by the heir by virtue of the right of accession.

TRANSMISSIBILITY OF RIGHTS
 ART. 1311 NCC – GR: rights and obligations arising from contracts are
binding upon the heirs. UNLESS: they are not transmissible by their
nature, or by stipulation or by provision of law.
In the case at bar, the subject matter of the contract is a lease, which is a property right. The
death of a party does not excuse nonperformance of a contract which involves a property
right, and the rights and obligations thereunder pass to the personal representatives of the
deceased. Similarly, nonperformance is not excused by the death of the party when the
other party has a property interest in the subject matter of the contract. DKC Holdings v. CA,
G.R. No. 118248. April 5, 2000
 ART 1311 NCC – The heir is NOT liable beyond the value of the property
he received from the decedent.

ACQUISITION OF RIGHTS UPON DEATH OF THE DECEDENT

 LEGACIES OF CREDIT AND REMISSION are valid only in the amount due
and outstanding at the death of the testator (ART 935 NCC), and the
fruits accruing after that instant are deemed to pertain to the legatee
(ART. 948 NCC)
 Law in force at the time of the death of the decedent
 The heirs’ (including devisee/legatee) right to the property of the
deceased become vested without need for them to be declared heirs
nor court adjudication. At the precise moment of death, the heirs (do
not include devisee/legatee) become owners of the estate pro indiviso
and become absolute owners of their undivided aliquot share until
partition and distribution. Thus the rights of the State to collect
inheritance/estate tax accrues at the moment of death notwithstanding
the postponement of actual possession.
 Possession of hereditary property is transmitted without interruption at
the moment of the decedent death in case the inheritance is accepted.
 PERIOD OF ABSENCE FOR PURPOSE OF OPENING SUCCESSION
ORDINARY ABSENCE: QUALIFIED ABSENCE:
ART 390 (2) ART 391
10 yrs – if a person 4 yrs
being unknown whether
or not he still lives
PERIOD
5 yrs – if he disappeared
after the age of 75

1. last of the period of 1. on the very day of the

absence required by law occurrence of the event
from which is presumed
2. no news – from the
date of disappearance 2. if the date cannot be
RECKONING PERIOD fixed, the court
3. if there is news – determines the middle
from the time referred of the period in which
to by the news or the the event could have
time when the news happened
was sent