SUCCESSION

Atty. Fretti G. Ganchoon

HOMEWORK
(17 April 2023)

Name: MAKAYAN, SAMANTHA V. Student No.: 20190200603

Instruction: To put into use the steps and rules you have enumerated/identified above, answer
the following problems based on those steps/rules.

1. X died, survived by his legitimate children, A and B; illegitimate children, C and D; and
wife, W. In his will, X left the disposable free portion of his estate to his wife, W. The
value of X’s estate at the time of his death is P72,000. Distribute X’s estate.

Answer:

First, the value of the estate at the time of X’s death is ₱72,000. Second, there are no
debts and charges chargeable against the estate in this case. Third, there are no
donations inter vivos needed to be collated or added to the net value of the estate.
Fourth step is the determination of the amount of the legitime from the total in
accordance with the rules in the Civil Code.

A and B are legitimate children, C and D are illegitimate children, and W is the widow.
Under Articles 888 and 897 of the Civil Code, and Article 176 of the Family Code, the
legitimate children shall get 1/2 of the estate, divided among them; the widow shall get
the same share as 1 legitimate child which is to be taken from the disposable free
portion; and the illegitimate children shall get 1/2 of what each legitimate child get which
is to be taken from the disposable free portion.

Illustration:

NE = ₱72,000 (₱36,000 legitime + ₱36,000 free portion)

HEIRS LEGITIME DFP

A ₱18,000 -
LC
B ₱18,000 -
SS W ₱18,000 0
C ₱9,000 -
IC
D ₱9,000 -
TOTAL ₱72,000 0

Thus, A shall get ₱18,000; B shall get ₱18,000; C shall get ₱9,000; D shall get ₱9,000;
and W shall get ₱18,000.

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 SUCCESSION
Atty. Fretti G. Ganchoon

HOMEWORK
(17 April 2023)

2. Let us suppose that the facts are the same as in problem no. 1, but this time the testator
had 4 illegitimate children, C, D, E and F. Distribute X’s estate.

Answer:

First, the value of the estate at the time of X’s death is ₱72,000. Second, there are no
debts and charges chargeable against the estate in this case. Third, there are no
donations inter vivos needed to be collated or added to the net value of the estate.
Fourth step is the determination of the amount of the legitime from the total in
accordance with the rules in the Civil Code.

A and B are legitimate children; C, D, E, and F are illegitimate children; and W is the
widow. Under Articles 888 and 897 of the Civil Code, and Article 176 of the Family Code,
the legitimate children shall get 1/2 of the estate, divided among them; the widow shall
get the same share as 1 legitimate child which is to be taken from the disposable free
portion; and the illegitimate children shall get 1/2 of what each legitimate child get which
is to be taken from the disposable free portion.

Illustration:

NE = ₱72,000 (₱36,000 legitime + ₱36,000 free portion)

HEIRS LEGITIME DFP

A ₱18,000 -
LC
B ₱18,000 -
SS W ₱18,000 0
C ₱4,500 -
D ₱4,500 -
IC
E ₱4,500 -
F ₱4,500 -
TOTAL ₱72,000 0

Thus, A shall get ₱18,000; B shall get ₱18,000; C shall get ₱4,500; D shall get ₱₱4,500;
E shall get ₱4,500; F shall get ₱4,500; and W shall get ₱18,000.

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 SUCCESSION
Atty. Fretti G. Ganchoon

HOMEWORK
(17 April 2023)

3. In her will, Y gave her mother, M, P500,000. She died survived by her mother, M;
husband, H; and illegitimate child, I. At the time of Y’s death, her estate was worth P5
million, while her debts were in the total amount of P2 million. During her lifetime, Y
donated to her illegitimate child, I, an apartment worth P1 million. Distribute Y’s estate.

Answer:

First, the value of the estate at the time of Y’s death is ₱5,000,000. Second, Y’s debts
were in the total amount of ₱2,000,000. Third, the net value of the estate after deducting
all debts from the value of the estate is ₱3,000,000. Fourth, the net value of the estate
after collating or adding the value of all donations inter vivos is ₱4,000,000. Fifth step is
the determination of the amount of the legitime from the total in accordance with the
rules in the Civil Code.

M is the legitimate parent of Y, H is the widow, and I is an illegitimate child. Under Article
899 of the Civil Code, the legitimate parents shall get 1/2 of the estate; the illegitimate
children shall get 1/4 from the disposable free portion; and the widow shall get 1/8 from
the disposable free portion.

Illustration:

GE = ₱5M
Debts = ₱2M (Deduct from GE)
NE = ₱3M
Donation = ₱1M (Add to NE)
TOTAL DISTRIBUTABLE AMOUNT (TDA) = ₱4M (₱2M legitime + ₱2M free portion)

HEIRS LEGITIME DFP

LA M ₱2M ₱500,000
SS H ₱500,000 -
IC I ₱1M -
₱3,500,000 ₱500,000
TOTAL
₱4,000,000

Thus, M shall get ₱2,500,000; I shall get ₱1,000,000; and H shall get ₱500,000.

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 SUCCESSION
Atty. Fretti G. Ganchoon

HOMEWORK
(17 April 2023)

4. Z was an illegitimate child. He died, survived by his mother, M, and wife, W. Z’s estate
was worth P5 million, but he left debts in the amount of P1 million. In his will, Z gave to
his brother, B, the disposable free portion. Distribute Z’s estate.

Answer:
First, the value of the estate at the time of Z’s death is ₱5,000,000. Second, Z’s debts
were in the total amount of ₱1,000,000. Third, the net value of the estate after deducting
all debts from the value of the estate is ₱4,000,000. Fourth, there are no donations inter
vivos needed to be collated or added to the net value of the estate. The fifth step is the
determination of the amount of the legitime from the total in accordance with the rules in
the Civil Code. The last step is to distribute the residue of the estate in accordance with
the will of the testator.

M is an illegitimate parent, W is a widow, and B is the sibling and a testamentary heir.

Under Article 903 of the Civil Code, the widow shall get 1/4 of the estate while the
illegitimate parents shall also get 1/4 of the estate. After which, the residue of Z’s estate
shall be distributed to B in accordance to Z’s will.

Illustration:

GE = ₱5M
Debts = ₱1M
NE = ₱4M
TDA = ₱4M

HEIRS LEGITIME DFP

IP M ₱1M (1/4) -
SS W ₱1M (1/4) -
VH B - ₱2M
₱2M ₱2M
TOTAL
₱4,000,000

Thus, M shall get ₱1,000,000; W shall get ₱1,000,000; and B shall get ₱2,000,000.

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 SUCCESSION
Atty. Fretti G. Ganchoon

HOMEWORK
(17 April 2023)

5. The value of X’s estate at the time of his death was P40,000. During his lifetime, X
incurred obligations amounting to P20,000. He also made the following donations:
P40,000 to his elder son, A, given in 1975 and P20,000 to his friend, F, given in 1970. X
was survived by his 2 legitimate children, A and B, and his wife, W. In his will, X
bequeathed to his wife, W, the disposable free portion. How shall the estate of X be
distributed?

Answer:

First, the value of X’s estate at the time of his death was ₱40,000. Second, X incurred
obligations amounting to ₱20,000. Third, the net value of the estate after deducting all
the debts and charges from the estate is ₱20,000. Fourth, the net value after collating or
adding all donations inter vivos is ₱80,000. The fifth step is the determination of the
amount of the legitime from the total in accordance with the rules in the Civil Code. The
last step is to distribute the residue of the estate in accordance with the will of the
testator.

A and B are legitimate children, W is the widow, and F is a stranger. Under Article 897 of
the Civil Code, the legitimate children shall get 1/2 of the estate, divided among them;
while the widow shall get the same share as 1 legitimate child which is to be taken from
the disposable free portion. Moreover, donations inter vivos made to compulsory heirs
are chargeable against their legitime. After which, the residue of X’s estate shall be
distributed to W in accordance to Z’s will.

Illustration:

GE = ₱40,000
Debts = ₱20,000 (Deduct from GE)
NE = ₱20,000
Donations = ₱60,000 (Add to NE)
TDA = ₱80,000

HEIRS LEGITIME DFP

A ₱20,000 -
LC
B ₱20,000 -
SS W ₱20,000 -
D F - ₱20,000
TOTAL ₱60,000 ₱20,000
₱80,000

Thus, since X donated ₱40,000 to A and the latter’s legitime amounts to ₱20,000, then A
shall not receive any amount (₱0); B shall get ₱20,000; and W shall get ₱20,000.
A (LC) shall get ₱20,000 (legitime) | B (LC) shall get ₱20,000 (legitime) | W (SS) shall
get ₱20,000 (legitime) | F (D) shall get ₱20,000 (disposable free portion)

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 SUCCESSION
Atty. Fretti G. Ganchoon

HOMEWORK
(17 April 2023)

6. Y died, survived by her 2 adopted children, A and B. The net value of Y’s estate was
P40,000. During her lifetime, Y donated P10,000 to her cousin, C. In her will, Y
bequeathed P10,000 to D; P5,000 to E; and P5,000 to F. Distribute Y’s state.

Answer:

First, the value of the estate at the time of Y’s death is ₱40,000. Second, there are no
debts and charges chargeable against the estate in this case. Third, the net value of the
estate after collating or adding all donations inter vivos is ₱50,000. The fourth step is the
determination of the amount of the legitime from the total in accordance with the rules in
the Civil Code. The last step is to distribute the residue of the estate in accordance with
the will of the testator.

A and B are legitimate children; C is a cousin; and D, E, and F are testamentary heirs.
Under Article 888 of the Civil Code, the legitimate children shall get 1/2 of the estate,
divided among them. Moreover, under Article 911 of the Civil Code, after the legitime
has been determined, donations shall be respected as long as the legitime can be
covered, reducing or annulling, if necessary, the devises or legacies made in the will.
Also, the reduction of the devises or legacies shall be pro rata, without any distinction
whatsoever. Lastly, donations made are chargeable to the disposable free portion.

Illustration:

NE = ₱40,000
Donations = ₱10,000
TDA = ₱50,000 (₱25,000 legitime + ₱25,000 free portion)

HEIRS LEGITIME DFP

A ₱12,500 -
LC
B ₱12,500 -
D C - ₱10,000
D - ₱7,500
L E - ₱3,750
F - ₱3,750
TOTAL ₱25,000 ₱25,000
₱50,000

Thus, A shall get ₱12,500; B shall get ₱12,500; C got ₱10,000 as donation from Y; D’s
pro-rated share is ₱7,500; E’s pro-rated share is ₱3,750; and F’s pro-rated share is
₱3,750.

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 SUCCESSION
Atty. Fretti G. Ganchoon

HOMEWORK
(17 April 2023)

7. Z died, survived by his 2 legitimate children, A and B. The net value of Z’s estate was
P40,000. In his will, Z bequeathed P10,000 to D as legacy for support, P5,000 to E
as legacy for education, P5,000 to F as preferential legacy, and P5,000 to G as
remuneratory legacy. Distribute Z’s estate.

Answer:

First, the value of the estate at the time of Z’s death is ₱40,000. Second, there are no
debts and charges chargeable against the estate in this case. Third, there are no
donations inter vivos needed to be collated or added to the net value of the estate. The
fourth step is the determination of the amount of the legitime from the total in accordance
with the rules in the Civil Code. The last step is to distribute the residue of the estate in
accordance with the will of the testator.

Under Article 888 of the Civil Code, A and B, as legitimate children, will get 1/2 of the
estate. The remainder which is now the disposable free portion will be used to satisfy the
testamentary dispositions. Since, the disposable free portion is not enough to pay all the
legacies, the rule under Article 950 of the Civil Code will be used. The payment shall be
made in the following order: (1) Remuneratory legacies; (2) Preferential legacy; (3)
Legacy for support; (4) Legacy for education.

Illustration:

NE = ₱40,000
TDA = ₱40,000 (₱20,000 legitime + ₱20,000 free portion)

HEIRS LEGITIME DFP

A ₱10,000 -
LC
B ₱10,000 -
D - ₱10,000
E - 0
L
F - ₱5,000
G - ₱5,000
TOTAL ₱20,000 ₱20,000
₱40,000

Thus, A will get ₱10,000; B will get ₱10,000; D will get ₱10,000; F will get ₱5,000; and G
will get ₱5,000. As for E, he will not get any share.

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 SUCCESSION
Atty. Fretti G. Ganchoon

HOMEWORK
(17 April 2023)

8. X and Y had no children of their own. However, Y had two illegitimate children, A and
B, with another man. When A got married, Y gave her jewelries, as wedding gift,
worth P100,000. At the time of Y’s death, the net conjugal estate was worth P2
million pesos. In the will of Y, she gave the disposable free portion equally to her
husband, Y, and her mother, M. Y was survived by her children, A and B; her
husband, X; and her mother, M. Distribute Y’s estate.

Answer:

First, the net conjugal estate at the time of Y’s death is ₱2,000,000. Since it is a conjugal
regime, the estate is ₱1,000,000. Second, there are no debts and charges chargeable
against the estate in this case. Third, the net value of the estate after collating or adding
the wedding gift is ₱1,100,000. The fourth step is the determination of the amount of the
legitime from the total in accordance with the rules in the Civil Code. The last step is to
distribute the residue of the estate in accordance with the will of the testator.

A and B are illegitimate children, M is a legitimate parent, and X is a widow. Under

Article 899 of the Civil Code, the legitimate parents shall get 1/2 of the estate; the
illegitimate children shall get 1/4 which is to be taken from the disposable free portion;
and the widow shall get 1/8 which is to be taken from the disposable free portion.
Moreover, under Article 1070 of the Civil Code, wedding gifts coming from parents and
ascendants consisting of jewelry, clothing, and outfit are not subject to collation, unless
they exceed 1/10 of the sum which is disposable by will. The excess, therefore, shall be
collated in the sense that it shall be imputed against the legitime of the beneficiary. In
this case, since the wedding gift exceeds 1/10 of the disposable free portion, it is
chargeable against A’s legitime Lastly, in the will of Y, she gave the disposable free
portion equally to her husband, Y, and her mother, M.

Illustration:

NE = ₱1M
Donation = ₱100,000
TDA = ₱1,100,000 (₱550,000 legitime + ₱550,000 free portion)

HEIRS LEGITIME DFP

LC M ₱550,000 ₱61,875
SS X ₱550,000 ₱61,875
A ₱137,500 ₱13,750
IC/AC
B ₱137,500 -
TOTAL ₱962,500 ₱137,500
₱1,100,000

Thus, M shall get ₱721,875; X shall get ₱240,625; and B shall get ₱68,750. As for A, he
will not get any share.

M (LA) will get ₱611,875 (₱550,000 legitime + ₱61,875 DFP) | X (SS) will get ₱199,375
(₱137,500 legitime + ₱61,875 DFP) | A (IC/AC) will get ₱151,250 (₱137,500 legitime +
₱13,750 DFP) | B (IC/AC) will get ₱137,500 (legitime)

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 SUCCESSION
Atty. Fretti G. Ganchoon

HOMEWORK
(17 April 2023)

9. X had a child with Y and two children with Z. All children were born outside of
wedlock. At the time of X’s death, he was survived by A, his son with Y, and B and C,
his two daughters with Z. In his will, he only mentioned his daughters and
bequeathed to them P2 million each. At the time of X’s death, his estate was worth
P11 million, with debts in the amount of P1 million pesos. Distribute X’s estate.

Answer:

First, the value of the estate at the time of X’s death is ₱11,000,000. Second, X’s debts
were in the total amount of ₱1,000,000. Third, the net value of the estate after deducting
all debts from the value of the estate is ₱10,000,000. Fourth, there are no donations
inter vivos needed to be collated or added to the net value of the estate. The fifth step is
the determination of the amount of the legitime from the total in accordance with the
rules in the Civil Code. The last step is to distribute the residue of the estate in
accordance with the will of the testator.

A, B, and C are illegitimate considering that they were all born out of wedlock, making
both Y and Z as individuals who are not spouses of X. Under Article 901 of the Civil
Code, the illegitimate children shall get 1/2 of the estate, divided among them. Moreover,
in his will, X only mentioned his daughters, B and C, and bequeathed to them
₱2,000,000 each.

Illustration:

GE = ₱11M
Debts = ₱1M
NE = ₱10M
TDA = ₱10M

HEIRS LEGITIME DFP

A ₱2M -
B ₱2M ₱2M
C ₱2M ₱2M
TOTAL ₱6M ₱4M
₱10M

Since half of the estate is ₱5,000,000, A shall get ₱1,666,666.67; B shall get
₱3,666,666.67; and C shall get ₱3,666,666.67.

A shall get ₱2M (intestate/legal share), B shall get ₱4M (₱2M intestate/legal share +
₱2M legacy), and C shall get ₱4M (₱2M intestate/legal share + ₱2M legacy)

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 SUCCESSION
Atty. Fretti G. Ganchoon

HOMEWORK
(17 April 2023)

10. In her will, Y devised her lot in Palawan worth P2 million to her cousin, A, with
obligation to preserve and transmit the same to her other cousin, B, when the latter
reaches the age of 21 years old. Y died, survived by her maternal grandfather and
grandmother, C and D; paternal grandmother, E; and cousins A and B. Y’s net estate
at the time her death was P4 million. Distribute Y’s estate.

Answer:

First, the value of the estate at the time of Y’s death is ₱4,000,000. Second, there are no
debts and charges chargeable against the estate in this case. Third, there are no
donations inter vivos needed to be collated or added to the net value of the estate. The
fourth step is the determination of the amount of the legitime from the total in accordance
with the rules in the Civil Code. The last step is to distribute the residue of the estate in
accordance with the will of the testator.

C and D are Y’s maternal grandparents, E is Y’s paternal grandmother, and A and B are
Y’s cousins and testamentary heirs. Under Articles 889 and 890 of the Civil Code, the
legitimate parents or ascendants shall get 1/2 of the estate to be divided between the
parents or ascendants equally. Moreover, in her will, Y devised her lot in Palawan worth
P2 million to her cousin, A, with obligation to preserve and transmit the same to her
other cousin, B, when the latter reaches the age of 21 years old.

Illustration:

NE = ₱1M
Donation = ₱100,000
TDA = ₱1,100,000 (₱550,000 legitime + ₱550,000 free portion)

HEIRS LEGITIME DFP

C ₱500,000 -
D ₱500,000 -
LC E ₱1M ₱2M
A - -
B - 0
TOTAL ₱2M ₱2M
₱4,000,000

Thus, C, D, and E all get ₱2,000,000 to be divided between them equally, in which C
and D will get ₱500,000 each and E will get ₱1,000,000. Lastly, A and B will get Y’s lot
in Palawan worth ₱2,000,000.

˜ end ˜

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