Professional Documents
Culture Documents
I. INHERITANCE
SUCCESSION
¡ It is a mode of acquisition by vir tue of which the proper ty,
rights and obligations to the extent of the value of the
inheritance, of a person are transmitted through his death to
another or others either by will or by operation of law.
ELEMENTS OF SUCCESSION
1. DECEDENT – the person whose proper ty is transmitted
through succession, whether or not he lef t a will. If he lef t a
will, he also called the testator.
Qualifications of a Testator
A. Must be at least 18 years of age.
B. Must be of sound mind.
He knew at the time of execution
a. Nature of the Estate
b. Proper Objects of his Bounty
c. Character of the Testamentary Act
I. INHERITANCE
ELEMENTS OF SUCCESSION
2. HEIRS – the persons called to the succession, either by will
or by operation of law.
Qualifications of an Heir
A. Must be LIVING at the time of death of the decedent.
B. Must not be INCAPACITATED by law to succeed due to
undue influence or interest, immorality or against public
policy, or by reason of unwor thiness.
I. INHERITANCE
ELEMENTS OF SUCCESSION
Heirs under Testamentary Succession
A. Compulsory heirs – called to succeed to the portion of the
estate known as LEGITIME.
B. Voluntary heirs – called to succeed to the whole or an
aliquot part of the disposable portion.
(e.g. Testator gives ¼ of the free portion to a friend. Friend
is a voluntary heir.)
C. Legatees – persons to whom gifts of PERSONAL PROPERT Y
are given by will.
D. Devisees – persons to whom gifts of REAL PROPERT Y are
given by will.
(e.g. Testator makes a will devising a parcel of land in
Laguna to Alex, and bequeathing his automobile to Ben. Alex
is a devisee while Ben is a legatee.)
I. INHERITANCE
ELEMENTS OF SUCCESSION
Heirs under Intestate Succession
Legal or Intestate heirs
3. ESTATE/INHERITANCE – includes:
A. All of Decedent’s Proper ty existing at the time of death.
B. Transmissible Rights and Obligations existing at the time of
death
C. Proper ty and Rights which have accrued to hereditar y estate
since the opening of the succession
I. INHERITANCE
ELEMENTS OF SUCCESSION
KINDS OF SUCCESSION
1. TESTAMENTARY SUCCESSION – which results from the
designation of an heir, made in a WILL executed in the form
prescribed by law.
2. INTESTATE OR LEGAL SUCCESSION – which is ef fected by
operation of law.
3. MIXED SUCCESSION – which is ef fected par tly by will and
par tly by operation of law.
I. INHERITANCE
TESTAMENTARY SUCCESION
THERE MUST BE A VALID WILL
WILL
Is an act whereby a person is permitted with formalities
prescribed by law, to control to a cer tain degree the disposition
of his estate, to take ef fect af ter his death.
I. INHERITANCE
CHARACTERISTICS OF A WILL
1. Strictly personal act.
2. Individual and unilateral act.
3. Free and voluntar y act.
4. Formal and solemn act.
5. Disposition of proper ty.
6. An act mor tis causa.
7. Revocable during testator’s lifetime.
I. INHERITANCE
CLASSIFICATION OF WILLS
1. ORDINARY OR NOTARIAL WILL – written will acknowledged
before a notar y public.
Formalities:
A. In writing
B. Written in a language or dialect known to the testator
C. Subscribed at the end by testator himself
D. Attested and subscribed by 3 or more credible witnesses in
the presence of the testator and one another.
E. Each and ever y page must be signed on the lef t margin.
I. INHERITANCE
CLASSIFICATION OF WILLS
Formalities:
F. Must contain an Attestation Clause. If no attestation clause,
the will is VOID.
CLASSIFICATION OF WILLS
2. HOLOGRAPHIC WILL – one that is entirely written, dated and
signed by the hand of the testator himself.
Formalities:
A. Entirely written by the hand of the testator himself
B. Entirely dated by the hand of the testator himself
C. Entirely signed by the hand of the testator himself
D. Executed in a language or dialect known to the testator.
CODICIL
A supplement or addition to a will made af ter the execution of a
will and annexed to be taken as par t thereof, by which any
disposition made in the original will is explained, added to or
altered.
PROBATE OF A WILL
A special proceeding for establishing validity of the will.
LEGITIME
Is that par t of the testator’s proper ty which he cannot dispose
of because the law has reser ved it for cer tain heirs who are
called compulsor y heirs.
I. INHERITANCE
Requisites:
A. For a cause expressly stated by law.
B. Ef fected through a valid will.
C. Must be SPECIFIED in the will itself.
D. Must be CERTAIN and TRUE
E. Must be TOTAL
F. Must be UNCONDITIONAL
I. INHERITANCE
COMPULSORY HEIRS
A. Legitimate children and descendants
B. In absence of no. 1 , legitimate parents and ascendants,
(secondar y compulsor y heirs)
C. Sur viving spouse
D. Illegitimate children
KINDS OF CHILDREN
A. Legitimate children – born inside a valid marriage
B. Illegitimate children – born outside a valid marriage or
inside a void marriage
C. Adopted children – by decree of adoption
D. Legitimated children – conceived and born outside of
wedlock of parents who subsequently entered into a valid
marriage.
Table of Legitimes
Survivors Legitime
1. Any class alone ½ of the estate
2. One Legitimate child (LC) and LC – ½
Surviving Spouse (SS) SS – ¼
3. Two or more LC and SS LC – ½
SS – Equal to that of each LC
4. LC, SS and Illegitimate Child (IC) LC – ½
SS – ¼ or equal to that each LC, as the case may be
IC – ½ of that of each LC
5. Legitimate parents (LP) and SS or IC LP – ½
SS or IC – ¼
6. LP, SS and IC LP – ½
SS – 1/8
IC – ¼
7. SS and IC SS – 1/3
IC – 1/3
I. INHERITANCE
Problem 1:
The testator is survived by spouse, a legitimate
child and a legitimate parent. The net value of
the estate is P1,000,000.
Problem 1:
Distribution: Legitime
Legitimate Child P500,000
Spouse P250,000
Legitimate Parent P0 because of the
presence of LC
Free Portion P250,000
I. INHERITANCE
Problem 2:
The testator is survived by spouse, a legitimate
child, and an illegitimate child. The net value of
the estate is P1,000,000.
Problem 2:
Distribution: Legitime
Legitimate Child P500,000
Spouse P250,000
Illegitimate Child P250,000
Free Portion P0
I. INHERITANCE
Problem 3:
The testator is survived by spouse, two
legitimate children, and two illegitimate
children. The net value of the estate is
P1,000,000.
Problem 3:
Distribution: Legitime
Legitimate Child A P250,000
Legitimate Child B P250,000
Spouse P250,000
Illegitimate Child A P125,000
Illegitimate Child B P125,000
Disposable Free Portion P0
I. INHERITANCE
Problem 4:
The testator is survived by spouse, one
legitimate child, and two illegitimate children.
The net value of the estate is P1,000,000.
Problem 4:
Distribution: Legitime
Legitimate Child P500,000
Spouse P250,000
Illegitimate Child A P125,000
Illegitimate Child B P125,000
Disposable Free Portion P0
I. INHERITANCE
Problem 5:
The testator is survived by mother, spouse, four
illegitimate children and uncle. The net value of
the estate is P1,000,000.
Problem 5:
Distribution: Legitime
Mother P500,000
Spouse P125,000
Illegitimate Child A P62,500
Illegitimate Child B P62,500
Illegitimate Child C P62,500
Illegitimate Child D P62,500
Uncle P0
Disposable Free Portion P125,000
I. INHERITANCE
INTESTATE SUCCESSION
Problem 6:
Decedent died intestate and was survived by a
spouse, two legitimate children, and mother.
The net value of the estate is P1,200,000.
Problem 6:
Problem 7:
Decedent died intestate and was survived by a
spouse, two illegitimate children, and mother.
The net value of the estate is P1,200,000.
Problem 7:
Distribution:
Mother P600,000
Spouse P300,000
Illegitimate Child A P150,000
Illegitimate Child B P150,000
I. INHERITANCE
Problem 8:
Decedent died intestate and was survived by a
great-grandfather, spouse, brother and sister.
The net value of the estate is P1,200,000.
Problem 8:
Distribution:
Great-Grandfather P600,000
Spouse P600,000
Brother P0
Sister P0
I. INHERITANCE
MIXED SUCCESSION
Occurs when there are:
A. Omitted proper ties
B. Af ter-acquired proper ties
Distribution Rules:
A. Proper ties mentioned in the Will – Testamentar y
Succession
B. Proper ties not mentioned – Intestate Succession
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