Succession: New Civil Code of The Philippines

SUCCESSION
NEW CIVIL CODE OF THE PHILIPPINES
C H R I S T O P H E R D E G U Z M A N , C PA , C AT
General Provisions
Succession Defined
is a mode of acquisition by virtue of which the
property, 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 his will or by operation of law.
(Art. 774 of NCC)
Elements of Succession
◦ Decedent – pertains to the person whose property is transmitted through succession;

◦ Testator – a decedent who left a will;
◦ Intestator – a decedent who does not left a will; (Art. 775 of NCC)
• Inheritance – includes all the properties, transmissible rights, and obligations of a

person which are not extinguished by his death and existing at the time of his death;
also includes those which have accrued thereto since the opening of the succession
(ACCRETION). (Art. 776 & 781 of NCC)
• Successors – a person called to the succession either by the provision of a will or by

operation of law; must survived the decedent and must be living at the time of death
of decedent; must be capacitated and did not repudiate the inheritance.
• Either heirs, devisees or legatees (Art. 782 of NCC)
Presumption of Death
 Art. 390 of NCC - Absence of seven years will be presumed death

except in case of succession;
 Succession opens at the end of the ten (10) year period from the
disappearance of an absentee, or five year period if the absentee
was 75 of age when he disappeared.
 However, the succession is deemed to have opened AT THE TIME

of disappearance in cases enumerated in Art. 391 of NCC.
Art. 391 of NCC -
 Presumption of death when the following person does not appear

after four (4) years of disappearance;
 A person on board a vessel lost during a sea voyage, or an aero

plane which is missing;
 A person in armed force who has taken part in war and missing;
 A person who has been in danger of death under other
circumstances.
Types of Succession (Art. 778 of NCC)
1. Testamentary – results from the designation of an heir,
made in a will executed in the form prescribed by law.
(Art. 779 of NCC)
2. Legal or intestate – results from, by the operation of

the law.
3. Mixed – partly by will or by operation of law. (Art. 780 of NCC)

Provisions under the Family Code
• Donation of future properties shall be governed by the provisions

of testamentary succession and formalities of the law (Art. 82 of Family Code).
• In case of annulment or declaration of nullity of marriage, the

presumptive legitimes of all common children shall be delivered to
them (Art. 50,51,52,40,43,44,45 of Family Code).
• No contractual succession because donation mortis causa must

comply with the formalities of the will (Art. 84 of Family Code).
Kinds of Successors
1. Heirs – acquired property by universal title

• Voluntary heirs – those instituted by the testator in his will, and succeed the free portion
of the inheritance.
• Compulsory Heirs – those who will succeed by force of law to some portion of the
inheritance, in an amount predetermined by law called legitime.
• May also be voluntary heirs
◦ Legal or Intestate Heirs – those who succeed to the estate, or a portion thereof, not
disposed of by a will.
2. Devisees or Legatees – acquired property by particular title

◦ Devisees – who succeeds real property
◦ Legatees – who succeeds personal property
Heirs vs. Devises and Legatees
HEIRS DEVISES and LEGATEES
1. In case of preterition – the In case of preterition – the devises and
institution of heir is annulled; (Art. legatees remain valid unless they are
854) inofficious;
2. In case of invalid disinheritance – In case of invalid disinheritance –

this annuls the institution of devises and legatees are valid so long
voluntary heirs insofar as the right as they do not impair the legitime.
of the invalidly disinherited
compulsory heir is effected. (Art.
918)
Inheritance
– includes all the properties, transmissible rights, and obligations of a

person which are not extinguished by his death and existing at the
time of his death; also includes those which have accrued thereto
since the opening of the succession (ACCRETION). Hence, included
are those after the death of the decedent. (Art. 776 & 781 of NCC)
Rules on Rights and Obligations
• Only transmissible rights; Intransmissible are those

personal in nature, by agreement and provided by law;
• Patrimonial rights are not extinguished by death;
• Obligation are by nature transmissible, but up to the

extent of the value of the inheritance;
When Vested to the Heirs
• The rights to succession are transmitted to the heirs from the

moment of the death of the decedent;
• Possession
• Executor or administrator has the right of possession when it is
necessary to the payment of debts and expenses;
• Heirs have the right of possession, in the absence of that
necessity, without depriving the co – heirs;
• Ownership
• The heirs become the co-owner of the estate after paying the debts;
• Right of legal redemption as Co-owner

• The other heir can redeem within 30 days the share in the property
sold by the other heir
• Redemption in sale of hereditary rights

• Right to subrogate to the rights of the purchaser
Requisites of redemption:
• One of the heirs sells his hereditary rights;

• He sells it to the strangers;
• The sale is before the partition;
• The redeemer must do so within one month from the
time he was notified in writing of the sale by the vendor.
Future inheritance
• Any contract upon future inheritance is VOID;
• Requisites:
• The succession has not yet been opened;
• The object of the contract forms part of the inheritance;
• The promisor has, with respect to the object, an expectancy of a
right which is purely hereditary in nature.
Future Properties
• General rule: The will covers only properties of the testator at the
time of the making of the will.
• Exceptions: Properties acquired after the making of the will shall

pass to the heirs in the ff: cases.
• Intention to include expressly appear in the will;
• Covered by the will through republication;
• Not owned by the testator but disposed in the will;
Republications –
 An act or an instance of publishing again or anew;

Reestablishment of the validity of a previously revoked will
by repeating the formalities of execution or by using a
codicil;
The result is to make the old will effective from the date of
republication. (Art. 835 – 837 of NCC)
Testamentary Succession
Wills in General
Wills - is an act whereby a person is permitted, with the
formalities prescribed by law, to control to a certain
degree the disposition of his estate, to take effect after his
death. (Art. 783 of NCC)
Art. 784 to 795 of the NCC –
◦ Strictly personal act (Art. 784 to 787);
◦ Interpretation of the wills (Art. 788 to 791);
◦ Invalidity of one of several disposition (Art. 792);
◦ Property acquired after making the will (Art. 793);
◦ Conveyance of all interest of the testator (Art. 794);
◦ Law in force at the time the will is made (Art. 795);
Testamentary Capacity and Intent
• All persons who are not expressly prohibited by law
may make a will. (Art. 796 of NCC)
Art. 797 – 803 of the NCC

• Majority of age (Art. 797);
• Be of sound mind (Art. 798 to 799);
• Presumption of sound mind (Art. 800);
• Supervening incapacity (Art. 801);
• Will made by a married woman (Art. 802).
Forms of Wills
1. Notorial or Ordinary or Attested Will – executed in accordance with the
formalities prescribed by law.
◦ Requisites of a valid notarial will:

◦ It must be in writing and executed in a language or dialect known to the
testator (Art. 804 of NCC);
◦ It must be subscribed by the testator himself, or by the testator’s name
written by some other person in his presence, and by his express direction
(Art. 804 of NCC); and
◦ attested and subscribed by three or more credible witnesses in the presence
of the testator and of one another. (Art. 805 of NCC)
Forms of Wills
Art. 805 – 808 of NCC
• Signing and numbering the will (Art. 805);
• Interpreting the language used (Art. 805);
• Acknowledgement before notary public (Art. 806);
• Testator is deaf, or deaf – mute (Art. 807);
• Testator is blind (Art. 808);
• Validity of the will (Art. 809);
The will is valid if complies with the requirements provided by law except when there is bad
faith, forgery, fraud, or undue and improper pressure and influence, defects and imperfection
in the form of attestation.
Forms of Wills
2. Holographic Will – a will that is entirely written, dated, and signed by the HAND
of the testator himself. It is subject to no other form, may be made in or out of
the Philippines, and need not be witnessed. (Art. 810 of NCC)
 Art. 811 – 819 of NCC –

◦ Probate of a holographic will (Art. 811);
◦ Signed and dated to be valid (Art. 812);
◦ Signed without being dated, but the last disposition has signature and dated (Art. 813);
◦ Insertion, cancellation, erasure or alteration (Art. 814);
◦ Will made by a Filipino in a foreign country (Art. 815);
◦ Will made by an alien who is abroad (Art. 816);
◦ Will made in the Philippines by a citizen or subject of another country (Art. 817);
◦ Joint will, prohibited (Art. 818 and 819);
Qualifications of a Witness
Any person:
 of sound mind, majority of age, not blind, deaf or dumb, and able to read
and write (Art. 820 of NCC);
Domiciled in the Philippines;
Not convicted of falsification of document, perjury, or false testimony (Art. 821 of
NCC);
 Art. 822 – 824 of NCC

• Becoming subsequently incompetent (Art. 822);
• Attestation of a witness who is an heir is void, unless there are three other competent witness (Art. 823);
• Creditors as a witness (Art. 824);
Codicils
Codicil – is a supplement or addition to a will, made after the execution of a will and annexed to be
taken as part thereof, by which any disposition made in the original will is explained, added to, or
altered (Art. 825 of NCC)
 To be effective, it must be executed as in the case of a will (Art. 826 of NCC)
• Documents and papers as Codicil:

• The document or paper referred to in the will must be in existence at the time of the execution of
the will;
• The will must clearly describe and identify the same, stating among other things the number of
pages thereof;
• It must be identified by clear and satisfactory proof as the document or paper referred to therein;
and
• It must be signed by the testator and the witnesses on each and every page, except in case of
voluminous books of account or inventories. (Art. 827 of NCC)
Revocation of Wills
• A will may be revoked by the testator at any time before his death. Any waiver
or restriction of this right is void. (Art. 828 of NCC)
• No will shall be revoked except for the ff:

• By implication of law;
• By some will, codicil, or other writing executed as provided in case of wills; or
• By burning, tearing, cancelling, or obliterating the will with the intention or
revoking it, by the testator himself, or by some other person in his presence,
and by his express direction. When the said acts are without the express
direction of the testator, the will may still be established… according to the
Rules of Court (Art. 830 of NCC).
Revocation of Wills
Art. 829 to 834 of NCC:
Revocation done outside the Philippines (Art. 829);
Subsequent wills without express revocation of the previous one (Art. 831);
New will shall not be inoperative by reason of incapacity of the heirs, devisees or legatees (Art. 832);
Revocation of a will based on a false cause or an illegal cause is void (Art. 833);
The recognition of illegitimate child, no legal effect (Art. 834);
Republication and Revival of Wills
 Art. 835 – The testator cannot republish, without reproducing in a
subsequent will, the dispositions contained in a previous one which is
void as to its form.
 Art. 836 – The execution of a codicil referring to a previous will has the
effect of republishing the will as modified by the codicil.
 Art. 837 – If after making a will, the testator makes a second will
expressly revoking the first, the revocation of the second will does not
revive the first will, which can be revived only by another will or codicil.
Allowance or Disallowance of Wills
• No will shall pass unless it is proved and allowed in accordance with the Rules of Court.
(Art. 838 of NCC);
• The will shall be disallowed in any of the following cases:

• If the formalities required by law have not been complied with;
• If the testator was insane, or otherwise mentally incapable of making a will, at the time
of the execution;
• If it was executed through force or under duress, or the influence of fear, or threats;
• If it was procured by undue and improper pressure and influence, on the part of the
beneficiary or of some other persons;
• If the signature of the testator was procured by fraud;
• If the testator acted by mistake or did not intend that the instrument he signed should
be his will at the time of affixing his signature thereto. (Art. 839 of NCC)
Institution of Heirs
• It is an act by virtue of which a testator designates in his will the

person or persons who are to succeed him in his property and
transmissible rights and obligations. (Art. 840 of NCC)
Requisites of Institution of heirs:

• Extrinsic and intrinsic validity of the will (i.e. no preterition)
• Capacity of the heir;
• Institution must be voluntary or personal (no vices of consent);
• The heir must be at least identifiable.
Institution of Heirs
Art. 841 – 849 of NCC:

The non – institution of the heir on the will (Art. 841);
No compulsory heirs and with compulsory heirs (Art. 842);
Designation and identification of an heirs (Art. 843 – 845);
Institution without designation; Presumption of equality applies (Art. 846)
Presumption of equality and individuality of designation, unless intention is different (Art. 847 & 848);
Presumption that Institution is simultaneous (Art. 849);
Institution Based on False Cause
•Effect is not deemed instituted; the false cause shall be ignored;
•Annullable when:
• The cause of the institution of the heirs must be stated in the will;
• The cause must be false;
• It must appear from the face of the will that the testator would
not have made such intention if he had known the falsity of the
cause (Art. 850 of NCC).
Estate Available for Disposition
• No compulsory heirs – the entire net estate;

• With compulsory heirs – free portion;
• Institution of an heirs with aliquot share of inheritance – legal succession
applies to the remainder;
• The value of the inheritance is more than or less than the value of the will –
proportionate increase or decrease in the share of each heir, as the
case ,maybe;
• (Formula): Actual share of the heir = net estate x Instituted value per heir/
Total instituted value
• Art. 851 – 853 of the NCC.
Preterition
• The omission of one, some, or all of the compulsory heirs in the

direct line, whether living at the time of the execution of the will or
born after the death of the testator, shall annul the institution of
heir (Art. 854 of NCC);
• The institution shall be abrogated in toto and intestate succession
ensues, unless there are devised and legacies which shall be valid
insofar as they are not in officious.
Preterition
Requisites:
◦ The heir omitted must be compulsory heirs in the direct line
(adopted child is included but not the spouse);
◦ The omission must be complete and total in character without
express disinheritance;
◦ The compulsory heir omitted must survive the testator – if the
omitted compulsory heir should die before the testator, the
institution shall be effectual, without prejudice to the right of
representation. (Art. 854 of NCC)
No Preterition
Compulsory heirs receive less than his legitime (remedy is the

completion of legitime);
Compulsory heir is not instituted, but only portion of the estate is
disposed;
Omitted heir received a collationable donation;
Omitted heir received a legacy or devise;
Preterition vs. Disinheritance
Preterition Disinheritance
Does not expressly made (as long as Expressly made
requisites are all present)
Inadvertent (not intended) omission Voluntarily made
Institution is abrogated and intestate Only particular heir shall not get any
succession ensues share; however, if disinheritance is
invalid, the compulsory heir is merely
restored to his legitime.
Substitution of Heirs
(applies ONLY to voluntary heirs)
Is the appointment of another heir so that he may enter into the inheritance in
default of the heir originally instituted. (Art. 857 of NCC)
Types of Substitution (Art. 858 - 870 of NCC):
Simple or common or vulgar (one substitute, one heir)
Predecease; refusal; incapacity; (alternative instances)
Brief or compendious;
Brief (two or more substitutes, one heir);
Compendious (One substitute, two or more heirs);
Reciprocal;
Fideicommissary;
(applies ONLY to voluntary heirs)
Reciprocal;
Heirs instituted in unequal shares should be reciprocally substituted, the substitute shall acquire
the share of the heir;
Fideicommissary, requisites:
• Expressly made;
• First heir (fiduciary);
• Second heir (fideicommissary, who must be one degree from the fiduciary);
• Fiduciary to preserve the property and transfer to fideicommissary, without charges, after the
death of the testator;
• Both heirs are living and qualified to succeed.
• Does not affect the legitime share of compulsory heirs;
• Fideicommissary acquires the rights on the succession upon the death of the testator, even he dies
before the fiduciary.
The following shall not take effect:

• Not expressly made;
• There is a prohibition as to perpetual or temporary alienation of the property beyond the limit
prescribed by Art. 863;
• A disposition that a property cannot be alienated for more than 20 years is void.
• Impose upon the heir charges beyond the limit prescribed in Art. 863;
• Leave to a person the whole or part of the hereditary property in order that he may apply or
invest in the same according to secret instruction communicated by him by the testator;
Nullity of fideicommissary substitution does not prejudice the institution of the first heir
designated;
Transfer the whole or part of the inheritance to one, and the usufruct to another
successively is valid.
Conditional, Modal Dispositions, And
Disposition with a Term
Prohibited or void conditions:
Conditions are imposed to legitimes (Art. 872);

Impossible conditions (Art. 873);
Condition not to contract first marriage (Art. 874);
Condition not to contract second marriage except for widor or widower (Art.
874);
Condition that the heir shall make some provisions in the will of the testator
in favor of the testator or of any other person (Art. 875) – Disposition Captatoria.
Kinds of conditions:
Potestative – the heir must fulfill as soon as he learns of the testator’ death,
if already fulfilled at the time of testator’s death, it must be complied again
except by its nature, it cannot be fulfilled; (Art. 876 of NCC);
Casual or mixed – it must be fulfilled either before or after the testator’s

death, unless the testator has provided otherwise;
If already fulfilled at the time the will was executed:
With knowledge – condition is deemed fulfilled;
Without knowledge – fulfill again unless by its nature it cannot be done. (Art. 877 of NCC)
Disposition with a suspensive term – acquires the rights even before the
arrival of the term (Art. 878 of NCC);
Potestative negative condition – the heir shall comply by giving security. In
case of breach,he will return whatever he may receive together with the fruits
and interest (Art. 879 of NCC);
Institution under suspensive condition or term – the estate shall be placed
under administration until the happening of the condition or arrival of the
term; no security is required. The administration shall be governed by the
Rules of Court (Art. 880 and 881 of NCC);
Institution under resolutory conditions – it does not affect the efficacy of the
rights of the heirs to the succession; the instituted heir shall give security for the
compliance of the conditions, and in case of non – compliance, he shall return
the property together with fruits and interest (Art. 882 of NCC).
Succession with a period – valid and will take effect upon the arrival of the
period; he shall have the possession when security is given with the intervention
of the instituted heir. (Art. 885 of NCC).
When the condition is not fulfilled without the fault of the heirs, the conditions
shall be deemed complied with (Art. 883 of NCC).
LEGITIMES
A part of the estate that is reserved to compulsory heirs (Art. 886 NCC);
the testator cannot:
• deprive the heirs except for disinheritance (Art. 904 of NCC);
• dispose of the legitime in the will or donation intervivos;
• Impose a burden, encumbrance, condition or substitution (Art. 904
NCC) except,
• he may order the (1) non – partition of not exceeding 20 years; or (2)
the legitime of the other children to whom the property is not assigned
be paid in cash;
LEGITIMES
Computation of net estate:
◦ Gross estate – debts and charges + Donation intervivos to heirs and
strangers under collation (Art. 908 NCC);
Non partition of property not exceeding 20 years;
Petition to reduce the testamentary dispositions that are inofficious or
excessive (Art. 906 – 907 NCC);
Bequeath to non – relatives in excess of legitime;
Compromise or renunciation on future legitime is void; the
compulsory heir may claim it upon the death of the testator, but
may bring it to collation (Art. 905 NCC).
LEGITIMES
Compulsory heirs includes:
• Legitimate children and descendants, with respect to their legitimate parents and
ascendants (Primary);
• Acknowledged natural children, and natural children by legal fiction (Primary);
• In default of the foregoing, legitimate parents and ascendants, with respect to their
legitimate children and descendants (secondary);
• In the absence of legitimate or illegitimate descendants, illegitimate parents, with respect
to their illegitimate children (secondary);
• Widow or widower(concurring);
• Other illegitimate children under Art. 287 (duly proved) (concurring); Each illegitimate child
has one half share of legitimate child.
LEGITIMES
Extent of Legitime
General Rule: Primary or secondary ½ of the Net Estate, the ½ may be freely
compulsory heirs (in case of inheritance) dispose subject to rights of the illegitimate
children and surviving spouse; (Art. 888 and 889
of NCC);
EXCEPTIONS: When the sole surviving

compulsory heirs are:
1. Surviving spouse and illegitimate children 1/3 for surviving spouse; 1/3 for illegitimate
children; 1/3 as free portion (Art. 894 of NCC)
2. Surviving spouse (articulo mortis marriage) 1/3 of Net Estate
Art. 903 – Total legitimes of surviving spouse and illegitimate parents is ½; ¼ each.
Rules on Adopted Child
 The adopter and the adoptee shall have the RECIPROCAL RIGHTS OF
SUCCESSION without distinction from legitimate filiation; They have the same
rights as a legitimate child.
Biological parents of the adopted retain their rights of succession to the estate
of their child who was the subject of adoption.
Adopted child shall be deemed a legitimate child for civil purposes but the
adopter shall remain an intestate heir of his parents and other blood relatives.
Rules on Adopted Child
Legal or intestate succession to the estate of the adopted:

1. Legitimate and illegitimate children and descendants and the surviving spouse of the
adopted;
2. Parents, legitimate or illegitimate, or the legitimate ascendants of the adopted concur with
the adopter – ½ biological parents, ascendants; ½ for the adopters;
3. Surviving spouse or illegitimate children concur with the adopters – ½ for the spouse and
Illegitimate children; ½ for the adopters;
4. Adopters concur with IC and SS – 1/3 for adopters; 1/3 for IC and 1/3 for SS;
5. Adopters only – all estate;
6. Collateral blood relatives alone – rules on legal or intestate succession.
Rules on Preference, Proximity and
Division
Direct ascending line:
1. Preferred: children;
2. Theory of exclusion and proximity - nearest heir exclude remote or distant heirs;
3. Right of representation applies.
 Direct ascending line:
1. Proximity – nearer excludes the remote or distant heirs;
2. Rule of division by line – equal parts between paternal and maternal lines (same degree)
3. Rule of equal division with the line (theory of concurrence) – after dividing the legitimes
between the line, the respective legitimes shall be divided equally.
Table of Legitimes
Surviving Heirs Legitime Sharing

Legitimate child (LC) or children ½ of the net estate Two or more children, divided
only equally;
Legitimated child and adopted ½ of the net estate Two or more, equal share
child (AC)
Legitimate children and surviving LC – ½ of the net estate; SS – Two or more, equal share; the
spouse (SS) equal to share of LC share of the spouse from the free
portion;
One LC and SS ½ - LC; ¼ SS of net estate Even with legal separation

provided he is innocent spouse;
LC and Illegitimate children (IC) ½ - LC; IC - ½ of LC of net estate

Table of Legitimes

Legitimate parent (LP) and SS LP – ½ ; SS – ¼ of net estate
SS and IC SS – 1/3; IC – 1/3 of net estate
LC (1) , IC and SS LC – ½; SS – ¼; IC – ¼; (???) IC will get ½ share of LC, from the
free portion of the net estate;
LC, IC and SS LC – ½; SS – one share of LC; IC – If the remaining portion is not

½ of the share of LC; enough after giving share of the
legitimate children and the
spouse, the illegitimate shall
divide the balance pro rata.
LP alone ½ of the net estate

Table of Legitimes
LP and IC LP – ½; IC - ¼
LP, IC and SS LP – ½; IC – ¼ ; SS – 1/8
SS alone ½ of the net estate 1. Even the marriage is void so long as
the marriage is not annulled before
the death of the other spouse; 2. If
there is final judgement as to legal
separation, the offending spouse is
disqualified;
IC Alone ½ of the net estate 2 or more, equally

SS and IP SS – ¼; IP – ¼
IP alone ½ of net estate The ascending lines as compulsory
heirs stops at the illegitimate parents,
the other illegitimate ascendants are
nor given legitimes.
Collation
It is an act by virtue of which descendants or other compulsory heirs bring into
common mass, the property which they received from the decedent during the
latter’s lifetime – through donation or gratuitous title.
The purpose of collation is to determine the legitime of the compulsory heirs
and the free portion of the estate, so that inofficious donation may be reduced.
Donation to compulsory heirs shall be charged to the legitime while donation
to the strangers shall be imputed to the free portion of the net estate. If the
donation and other gratuitous dispositions exceed the disposable portion, they
shall be reduced according to rules in order of priority.
The testator may provide that donation is not subject to collation.
Rules in Reduction (Collation)
Pro-rata reduction;
Order of priority:
1. Non – preferred legacies and devises and testamentary dispositions;
2. Preferred legacies and devises;
3. Donation inter vivos
If the remaining free portion is not enough to cover all the donations, they
shall be satisfied in this order:
1. Preference among donations inter vivos: From oldest to newest;
2. If the donation are on the same date, the same shall be reduced pro rata.
Reserva Troncal
Requisites:
• The property was acquired by a descendant from an ascendant or from a
brother or sister by gratuitous title (the recipient does not give anything in
return); (from origin to propositus)
• The descendant died without issue;
• The property is inherited by another ascendant by operation of law; (from
propositus to reservista)
• There are relatives within the third degree belonging to the line from which
said property came. (from reservista to reservatorios)
Reserva Troncal Flow Chart
Makes gratuitous Propositus dies,

1. Origin 2. Propositus
transfer succession occurs
Reservista dies: Title passes

Reservatorios 3. Reservista
by operation o of law
Effect of the Reserva Troncal
The reservista is obliged to reserve the property for the reservatarios;

If there are no reservatarios, the property passes to the heirs of the reservita;
The reservatarios has inchoate, expectant or contingent right which would
disappear if he predeceased the reservista;
The reservatarios cannot impugn any conveyance made by the reservista but
can require that reservable character of the property recognized.
Extinguishment of Reserva Troncal
1. Death of all the reservatarios;

2. Death of the reservista;
3. Waiver, refusal, or renunciation by the reservatarios;
4. Total loss of the property without the reservistas fault;
5. Acquisitive prescription;
Disinheritance
 A compulsory heir may be deprived of legitime for causes expressly provided

by law (Art. 915 NCC);
The legal cause shall be expressly specified in the will (Art. 916 NCC);
The burden of proving the truth of the cause for disinheritance shall rest upon
the other heirs of the testator (Art. 917 NCC);
Otherwise, the institution of heirs will be annulled as it is prejudicial to the
disinherited heirs (Art. 918 NCC);
However, the devises and legacies and other testamentary disposition shall be
valid to such extent that it will not impair the legitime (Art. 918 NCC).
Legal Grounds for Disinheritance
(children, descendants, legitimate or illegitimate)
1. Guilty of an attempt against the life of the testator, his or her spouse, descendants or
ascendants;
2. Groundless accusation of a crime, with imprisonment of more than six years, against the
testator;
3. Convicted of adultery or concubinage with the spouse of the testator;
4. Through vices, it causes the testator to make a will or change a will that is already made;
5. Refusal without justifiable cause to support the testator;
6. Maltreatment through words or deeds of the testator;
7. Leads a dishonorable or disgraceful life;
8. Conviction of crime with penalty of civil interdiction. (Art. 919 of NCC)
(parents or ascendants, legitimate or illegitimate)
1. Abandoned their children or induced their daughters to live a corrupt or immoral life, or attempted
against their virtue;
2. Guilty of an attempt against the life of the testator, his or her spouse, descendants or ascendants;
3. Groundless accusation of a crime, with imprisonment of more than six years, against the testator;
4. Convicted of adultery or concubinage with the spouse of the testator;
6. Loss of parental authority;
7. Refusal to support the children or descendants without justifiable cause;
8. An attempt by one of the parents against the life of the other, unless there has been a
reconciliation between them. (Art. 920 NCC)
(spouse)
1. Guilty of an attempt against the life of the testator, his or her descendants or ascendants;
2. Groundless accusation of a crime, with imprisonment of more than six years, against the
testator;
4. Legal separation;
5. Loss of parental authority;
6. Refusal to support the children or descendants without justifiable cause; (Art. 1921 NCC)
Disinheritance
Subsequent reconciliation between the offender and the offended party

deprives the latter of the right to disinherit; (Art. 922 NCC)
The children and descendants of the disinherited shall take his or her place and
shall preserve the rights of compulsory heirs with respect to the legitime; but
the disinherited parent shall not have the usufruct or administration of the
property which constitutes the legitime. (Art. 923 NCC)
Legacies and Devises
Definition and Scope: These are bequeaths of personal or real property to the legatee
or devisee respectively; All things within the commerce of men may be bequeathed or
devised (Art. 924 of NCC);
Source: Legacies and devises are generally taken from the FREE PORTION of the net
estate directly to the devisee or legatee; however, to transfer it to another legatee or
devisee, it may be designated in the will (Art. 947 of NCC).
Liability: Compulsory heirs’ liability is up to the value of the free portion given to him
while the legatee or devisee’s liability is up to the value of the legacy or devisee they
received (Art. 925 NCC).
• Charged the heir in particular, that heir alone is bound;
• Charged the heir not in particular, all heirs shall be liable in proportion to what they inherit (Art. 926 of
NCC);
Obligation of the Legatee or Devisee:

• Two or more heirs who take possession of the property are solidary liable in case of loss or
destruction of the thing (Art. 927of NCC);
• The heir who is bound to deliver the thing, which is indeterminate, is liable in case of eviction
(Art. 928 of NCC);
• The obligation to deliver the fruits;
• The obligation in case of loss, improvement, or deterioration;
• The delivery of the thing, its accession and accessories;
• Expenses for delivery shall be borne by the heir or estate without prejudice to the legitime.
• The delivery shall be authorized by the court.
Effect of Certain Legacies and Devises
Who Owns the Things as Legacy or Devise? Effect
1. The thing partly belongs to the testator Legacy or devise is on the part owned by the
testator unless he expressly provides the things in
its entirety. (Art. 929 of NCC)
2. The things belong to another at the time of the Void because it does not belong to the testator;
execution of the will; but afterwards becomes his by Effective; (Art. 930 of NCC)
whatever title.
3. The things belong to another but ordered to Effective, it must be reacquired; if the owner
reacquire it. refuses, the heir must be paid a monetary
equivalent. (Art. 931 of NCC)
4. Things belong already to the legatee or devisee Ineffective, though other persons have interest on
it; except, testator expressly orders that the thing
be freed from interest or encumbrance, hence, valid
but up to that extent. (Art. 932 of NCC)
Effect of Certain Legacies and Devises
Who Owns the Things as Legacy or Devise? Effect
5. Things bequeathed belong already to the legatee Ineffective even though it may have been
or devisee subsequently alienated by him; If it acquires
gratuitously, nothing will be claimed; if it is onerous,
subject to reimbursements from the heirs; (Art. 933
of NCC)
6. Things are subject to mortgaged or pledged Estate is liable unless the contrary intention
appears; Any other charge passes to the legatee or
devisee. (Art. 934 of NCC) The legatee or devisee
shall respect the usufructuary right to the thing
bequeathed until it is legally extinguished. (Art. 946 of
NCC);
7. The thing belonged to the testator at the time of Without effect; if alienation is partial, it is valid with
the execution of the will but later alienated in respect to the part not alienated. For alienated, it must be
whole or in part to a third person. reacquired under the right to repurchase to make the
legacy or devise effective. (Art. 957 of NCC)
Effect on Certain Legacies
Legacy of credit (with interest, if any) –
• Credit against a third person or remission of debt - effective only at the time of the death of
the testator;
• It is lapsed when the testator files an action against the debtor after the execution of the
will;
• The release of debt may be a specific or generic;
• Legacy to the creditor shall not be applied to credit, unless it expressly provides; if so, the
creditor has the right to collect the excess, if any, over the legacy or devise.
• Testator ordered payment for debts which in fact not a debt, it is considered as not written;
• Testator ordered payment in excess of debts, it is considered as not yet due, subject to rules
on natural obligation.
Effect on Certain Legacies
 Legacy for education –

• It should be give until the legatee is of legal age or until he finishes his studies;
 Legacy for support –
• During the lifetime of the legatee, unless limited by the testator;
 Legacy for periodic pension –
• The court may be petitioned by the legatee to give his pension upon the death of the testator; this
is non – refundable even the legatee died before the expiration of the period.
• For subsequent installments, it must be based on the period provided in the will;
Alternative legacies or devises –
• The choice is presumed belonging to the heirs, if not designated, the executor or administrator;
However, if the heir, legatee, or devisee who may have given the choice, dies before making it, this
right shall pass to the respective heirs.
• Once made, the choice is irrevocable;
Insufficiency of Estate
In order of priority:

1. Remuneratory legacies or devises;
2. Legacies or devises declared by the testator;
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 others pro rata.
Acceptance: The legatee or devisee shall not accept part of the legacy or devise and repudiate
the other, if the latter is onerous.
If he dies before acceptance, his several heirs may accept or repudiate;
Two legacies which are onerous, he cannot accept one and repudiate the other one;
Two legacies, both gratuitous and onerous, he may accept or renounce both, or accept one and
repudiate another;
Two legacies which are onerous, he cannot accept one and repudiate the other one;
No acceptance, or become ineffective, property shall be merged into the mass of the estate,
except in cases of substitution and of the right of accretion.
Predecease: A legatee who dies before the testator acquires nothing, hence, the legatee’s heirs
cannot claim the legacy upon the testator’s death even if it will remains unchanged despite the
testator’s knowledge of the death of the legatee.
Inoperative Legacies and Devises
1. The things is transformed and it does not retain its form or denomination
(ground for revocation);
2. Voluntary alienation of the property without recovering the same (ground for
revocation);
3. Loss or destruction of the property, whether actual lost or judicial lost
(ground for revocation);
4. Predecease, repudiation of a legatee;
5. Legacy or devise in favor of the offender spouse in legal separation and
annulment of marriage;
Void Legacies and Devises
1. The property is outside the commerce of men;

2. The testator erroneously believes that he owns the thing unless the testator
subsequently acquires the thing;
3. Legacy of a debt that the testator believed he owes;
4. Legacy of an indeterminate real property if there is no such kind in the estate.
Legal or Intestate
Succession
Intestate Succession, Takes Place
1. If a person dies without a will, or with a void will, or one which subsequently lost its validity;
2. When the will does not institute an heir to, or dispose of all the property belonging to the
testator. In such case, legal succession shall take place only with respect to the property of
which the testator has not disposed of;
3. If the suspensive condition attached to the institution of heir does not happen or is not
fulfilled, or if the heir dies before the testator, or repudiates the inheritance, there being no
substitution, and no right of accretion taken place;
4. When the heir instituted is incapable of succeeding, except in cases provided in the NCC;
5. Upon the happening of the resolutory condition imposed in the will;
6. Upon the expiration of a resolutory term stated in the will; and
7. In case of preterition. (Art. 960 of NCC)
Rules under Intestate Succession
1. Rules of preference between lines/ Exclusion theory –

◦ Persons in the direct descending line EXCLUDE those in the direct ascending and collateral lines;
◦ Persons in the direct ascending lines EXCLUDE those in the collateral line.
2. Rule of proximity –
◦ The relative NEAREST in degree EXCLUDES the more distant ones, except the right of representation takes
place.
3. Rule of equal division/ concurrence theory –

• Relative in the SAME degree shall inherit equal shares.
• Exceptions:
• Between legitimate and illegitimate;
• Rule of preference applies;
• Between paternal and maternal grandparents;
• Between relatives of the full and half blood
• Right of representation applies.
4. Curtain bar rule –

• Separation between the legitimate family and the illegitimate family. Latter cannot inherit by intestate
succession from legitimate family and vice versa.
• This is not applicable to an issue who shall administer the estate;
5. Rules on adopted child –

• The adopted cannot inherit from the relatives of the adopter;
• Rules on representation does not apply except if the adopted is a blood relative.
6. Double share of collateral relatives of full blood –

• When the full and half-blood brother or sisters, nephews or nieces, survive, the full-blood shall take a
portion in the inheritance DOUBLE the half –blood.
Repudiation by all the same degree –

• The nearest relative degree shall inherit in their own right and cannot represent the person or person
repudiating the inheritance. The rule of preference between lines shall apply.
Right of representation –
• A right created by fiction of law, by virtue of which the representative is raised to the place and degree
of the person represented, and acquires the rights which the latter would have if he were living or if he
could have inherited.
• The representative is called by law to the succession; he succeeds from the decedent; he must be
capable of succeeding.
• The right of succession takes place in the descending line, but never in the ascending; In the collateral
line, it takes place only in favor of the children of brother or sisters, whether they be of the full or half
blood.
Right of representation –
• Only legitimate children can represent a legitimate child of the decedent;
• Both legitimate and illegitimate children can represent an illegitimate child of the decedent;
• In collateral line, representation takes place only in favor of the children of brother or sisters (nephews
and nieces), whether of the full or half blood, and only if they concur with one or more uncles or aunts;
• Heirs who repudiate their share may not be represented. The nearest descendant/s shall inherit in his or
her own right.
• The division of the estate shall be made “per stirpes”, in such manner that the representative shall not
inherit more than what the person they represent would inherit, if he were living or could inherit.
Order of Intestate Succession
1. Legitimate children or descendants;

2. Legitimate parents or ascendants;
3. Illegitimate children or descendants;
4. Surviving spouse;
5. Brothers and sisters, nephews, and nieces;
6. Other collateral relatives within the 5th degree;
7. The State.
Table of Intestacy for Legitimate
Children
With Whom Concur and Share Extent

Legitimate children (LC) None/ Alone They (LC) get the whole estate
divided equally among them;
Legitimate children (LC) With illegitimate children (IC) LC and IC get the whole estate; IC
will get ½ of the share of each LC.
Legitimate children (LC) With surviving spouse (SS) and IC They get the whole estate; SS will
equal share with LC; IC will get ½
share of each LC;
Legitimate children (LC) With SS They get the whole estate; they
will get equal share.
Table of Intestacy for Illegitimate
Children
Illegitimate Children (IC) None/ Alone IC get the whole share; estate
divided equally among them;
Illegitimate Children (IC) LC They get the whole estate; IC will
get share ½ of the LC;
Illegitimate Children (IC) With SS and LC They get the whole estate; IC will
get ½ share of the LC; SS will get
equal to share of LC;
Illegitimate Children (IC) With SS They get the whole estate; ½ for
IC; ½ for the SS;
Illegitimate Children (IC) With legitimate parents (LP) and They get the whole estate; ½ for
SS legitimate parents; ¼ for SS; ¼ for
IC;
Table of Intestacy for Surviving Spouse

Surviving Spouse (SS) None/ Alone The whole estate;
Surviving Spouse (SS) With LC Equal share;
Surviving Spouse (SS) With IC and LC IC gets ½ share of LC; SS equal to
share of LC;
Surviving Spouse (SS) With IC ½ for SS; ½ for IC
Surviving Spouse (SS) With IC and LP ½ LP; ¼ IC; ¼ SS
Surviving Spouse (SS) With LP or illegitimate parents ½ for LP or IP; ½ for SS
(IP)
Surviving Spouse (SS) With legitimate brothers (LB) and ½ for SS; ½ for the rest;
sisters (LS), nephews and nieces
Surviving Spouse (SS) With illegitimate brothers (IB) and ½ for SS; ½ for the rest.
sisters (IS), nephews and nieces
Table of Intestacy for Parents and Ascendants

Legitimate parents (LP) Alone Whole estate; equal share;
Illegitimate parents (IP) Alone Whole estate; equal share;
Other legitimate ascendants Alone Whole estate; equal share; Rule
of division by lines applies.
Legitimate parents (LP) With IC ½ for LP; ½ for IC;
Legitimate parents (LP) With SS ½ for LP; ½ for SS;
Legitimate parents (LP) With SS and IC ½ for LP; ¼ for SS; ¼ for IC;
Table of Intestacy for Collateral
Relatives

Brothers and sisters of full blood Alone Whole estate; equal shares;
Brother and sisters With nephews and nieces who Per capita – brother or sister;
are children of a brother or sister Per stirpes – nephews and nieces;
of full blood they will get the one share of
their parents – brother or sister of
full blood;
Brother and sisters of full blood Brother and sisters of half blood Half blood will get ½ share of full
blood brothers or sisters;
Brother and sisters of half – blood Brother and sisters of half – blood Whole estate; equal shares;
– father’s side – father’s side
Nephews and nieces Alone Whole estate; per capita or per
stripes;
Table of Intestacy for Collateral
Relatives

Nephews and nieces With uncles and aunts and other Nephews and nieces get the
collateral relatives (other than or whole estate. They exclude the
where there is no brother and uncles and aunts and other
sister) collateral relatives.
Brothers and sisters With uncles and aunts and other Brother and sisters get the whole
collateral relatives (other than or estate. They exclude the uncles
where there is no nephew and and aunts and other collateral
niece) relatives.
Other collateral relatives Alone Entire net estate – without
distinction of lines or preference
among them by reason of
relationship by whole blood.
Mixed Succession
Also known as partial intestacy, means the decedent left a will but the will does
not cover all the disposable portion of the estate.
In this succession, the testamentary disposition shall be given effect first. The
balance of the free portion (after deducting the testamentary disposition) shall
be given to the intestate heir.
The intestate heir who should have received the free portion under intestacy
shall bear any reduction due to the testamentary disposition.
Common Provisions
Right of accretion in testamentary succession, requisites:

• Two or more persons called to the same inheritance, or to the same portion thereof, pro
indiviso; and
• That one of the persons thus called die before the testator, or renounce the inheritance, or be
incapacitated to receive it.
Right of accretion in intestate succession:
• Several relatives of the same degree, and one or some of them are unwilling (repudiates) or
incapacitated to succeed, his portion shall accrue to the other of the same degree. The rule is
consistent with preference of lines.
• Exception: In case of predecease or incapacity or unworthiness, the right of representation
prevails over the right of accretion. In repudiation, the applicable right is the right of
accretion.
Common Provisions
Right of accretion, other provisions:
• The right of accretion is subordinate to the right of representation; In testamentary

succession, the right of accretion is also subordinate to the right of substitution if the same is
provided by the testator.
• The right of accretion does not apply to a vacant portion of the legitime. Among the
compulsory heirs the right of accretion shall take place only when the free portion is left to
two or more of them, or to any one of them and to a stranger.
Common Provisions
Property Relations
BETWEEN HUSBAND AND WIFE
Governing Rules
1. Marriage settlement;
2. Family Code;
3. Local Customs.
Kinds of Property Regime
1. Absolute Community of Property

2. Conjugal Partnership of Gains
3. Complete Separation of Property
4. Mixed Property Regime
Governing Property Regime
• Marriage under the Family Code (On or after August 3, 1988)

• Marriage settlement;
• Separation of property judicially decreed in an appropriate proceeding during marriage;
• In the absence of the above, “Absolute Community of Property”.
◦ The above rules shall not apply:

◦ Both spouses are aliens;
◦ As to the extrinsic validity of contracts executed outside the Philippines affecting property
situated outside the country.
◦ As to the extrinsic validity of contracts executed in the Philippines affecting property
situated outside the country whose laws require different formalities for its extrinsic
validity.
Valid Marriage Settlement
1. It must entered into before the celebration of marriage, subject to the provisions of
Art. 66,67,128,135 and 136 of the Family Code;
2. It must be in writing (Statute of Frauds);
3. It must be signed by the parties;
4. It must be registered in the Civil Registry and Registry of Property (to have effect to
third person);
5. It must fix terms and conditions of their property relations.
Additional Signatories (for future spouses):
1. Parents – for 18 to 21 years old;
2. Guardian, appointed by court – for those suffering civil interdiction or is disabled.
Marriage Does Not Take Place?
The provisions of marriage settlement is void EXCEPT:
• Those stipulations that do not depend on the celebration of marriage;

• When the marriage settlement is void;
The acknowledgement of an illegitimate child is valid even the marriage

settlement is void.
Donation Proper Nuptias
Requirements:
• It must be made before the celebration of marriage;

• It must be made in consideration of marriage;
• In favor of one or both future spouses;
• Must comply with the formalities of donation.
Donation of future properties shall be governed by law on testamentary

succession.
Limitations if Other than ACP
• The future spouses cannot donate to each other in the marriage

settlement more than 1/5 of their present property.
• Any excess shall be void.
• Mortgaged property can be donated by reason of marriage. In case

of foreclosure, the donee is not liable to the deficiency but entitled
to the excess.
Grounds for Revocation of Donation
Proper Nuptias
1. Marriage is not celebrated or judicially declared void ab initio except

donation made in the marriage settlement under Art. 81.
2. Marriage takes place without the consent of the parents or guardians;
3. Marriage is annulled, and the donee acted in bad faith;
4. Upon legal separation, the donee being he guilty spouse;
5. Subject to resolutory condition, and the condition is complied with;
6. Donee committed an act of ingratitude.
Donation During the Marriage
General rule: The donation is VOID; the provision also applies to common law
spouses;
Except:
• Moderate gifts on occasion of family celebrations;
• Donation mortis causa.
Sale and lease is also prohibited unless the property regime is complete
separation of property.
System of Absolute Community of Property
(The default system)
• Commences at the precise moment the marriage is celebrated; a stipulation to
the contrary is not allowed;
• It cannot be neither changed nor waived the rights during the marriage except
when there is a judicial separation;
• The rule on co – ownership can be applied suppletory;
• The interest of either spouse in the community property cannot be conveyed

during the marriage (intervivos) but may be conveyed by will (testate
succession).
System of Absolute Community of Property
(The default system)
COMMUNITY PROPERTY:
◦ All properties owned by the spouses all the time of the marriage or acquired
thereafter; though, the property is registered in the name of one of spouses
only;
EXCLUSIVE PROPERTY:
• Property, including fruits and income thereof, acquired during the marriage by
gratuitous title, except when the donor, testator or grantor expressly provides
otherwise;
• Property acquired before the marriage by either spouse who has legitimate
descendants by a former marriage; and
• Property for personal and exclusive use except jewelry.
Administration of Community Properties
Joint administration including disposition and encumbrances subject to the

ff: rules
• Disagreement, the husband’s decision shall prevail; subject to recourse the
court by wife (5 years);
• One spouse is unable or incapacitated, the other spouse may assume the
sole power;
• Any donation must have a written consent of the other spouse, otherwise,
VOID.
• Disposition or encumbrance must have a written authority of the
incapacitated spouse, or with court’s authority, otherwise, VOID. It also
applies to conjugal partnership of gains (CPG).
Administration of Community Properties
Continuing Offer Rule

• A void transfer cannot be ratified as a rule, however, in this case, the
transaction is considered as continuing offer on the part of the consenting
spouse and the third person; the contract may be perfected by the
acceptance of the other spouse or upon authorization by the court;
• It also applies to property subject to mortgage under Art. 94 (Art. 21 if

CPG), if the loan redounded to the benefit of the family.
Charges Upon the ACP
1. Support except for illegitimate children which is subject under Code of

Support;
2. Debts and obligations, with consent of the spouse/s, for the benefit of the
community property;
3. Debts and obligations, without the consent of one the spouses, but
redounded to the benefit of the family;
4. Taxes, liens, charges and expenses upon the community property, or separate
property but used by the family;
5. Expenses for self-improvement of either spouse;
6. Ante – nuptial debts provided it benefits the family;

7. Self – improvement expenses of spouse’s legitimate children;
8. Expenses for litigation between spouses unless found groundless;
9. Lost in any game of chance shall be charge to exclusive properties, but
winnings shall be part of the community property.
 If the community property is insufficient, the spouses shall be solidary liable

with their separate properties.
However, if the separate properties of the guilty spouse is not enough, the community
property shall advance;
The advances shall be deducted from the share of the guilty spouse in the community
property upon liquidation;
Charges to be advanced include:

• Ante – nuptial debts of either spouse that did not redound to the benefit of the family;
• The support of the illegitimate children of either spouse;
• Liabilities incurred by either spouse by reason of a crime or a quasi-delict.
Ground for Dissolution of ACP
1. Death of either spouse;

2. Legal separation (separation in fact is not a ground);
3. Annulment or declaration of nullity of marriage;
4. Judicial separation of property.
Abandonment (three months or more) is not a ground; the aggrieved party may file the ff:
1. Petition for receivership;
2. Judicial separation;
3. Petition for authority to be the sole administrator.
 The one who abandoned is not entitled to support.

Liquidation of ACP
1. Inventory of properties and debts;

2. Debts shall be paid first out of absolute community; if insufficient, spouses are solidary liable
with their separate properties;
3. The remaining exclusive properties shall be delivered to each spouses; the remaining
community properties shall be divided equally to spouses, unless otherwise agreed or waived;
4. The legitime of the child/children shall be delivered upon partition in accordance with Art. 51;
5. For conjugal dwelling and the lot where the dwelling is situated, it depends on the agreement
of the spouses; however under the rule, it must given to spouse where the children choose to
remain. For a child with age of seven years, it must be in custody of the mother, unless
otherwise ordered by the court which decision is based on the best interest of the child;
Liquidation of ACP
(death)
1. If no judicial settlement proceeding is instituted, the surviving spouse shall liquidate the
community property either judicially or extra judicially within one year from the death of the
deceased spouse;
2. If the period is lapsed, any disposition or encumbrance involving the community property is
void.
3. If the surviving spouse contract a marriage without doing the foregoing rules, a mandatory
regime of complete of separation of property shall govern the property relations of the
subsequent marriage.
Conjugal Partnership of Gains (CGP)
NATURE:
• The husband and wife place in a common fund the proceeds, products,
fruits and income from their separate properties and those acquired by
either or both spouses through their efforts or by chance, and upon
dissolution of the marriage or of the partnership, the net gains or benefits
obtained by either or both spouses shall be divided equally between them,
unless otherwise agreed in the marriage settlements.
• All property acquired during the marriage, whether the acquisitions appears
to have been made, contracted or registered in the name of one or both
spouses, is presumed to be conjugal unless the contrary is void.
• Commences at the precise moment the marriage is celebrated; a stipulation to

the contrary is not allowed;
• It cannot be neither changed nor waived the rights during the marriage except
when there is a judicial separation;
• The rule on contract of partnership applied suppletory;
• The interest of either spouse in the conjugal property cannot be conveyed during
the marriage (intervivos) but may be conveyed by will (testate succession).
EXCLUSIVE PROPERTY:
1. Property that is brought to the marriage as his/ her own;
2. Property acquired during the marriage by gratuitous title;
3. Property acquired by right of redemption, barter or exchange with property
belonging to either spouses; and
4. Property purchased with exclusive money of either spouse.
Administration of Exclusive Property
•The spouses retain the ownership, possession and administration and enjoyment of their
exclusive property; he or she may also transfer the administration of the property by means of a
public instruments, which shall be recorded in the registry of property of the place where the
property is located;
•Either spouse may mortgage, encumber, alienate or otherwise dispose of his or her exclusive
property; the alienation of the property who administer them terminates the administration and
the proceeds of the alienation shall be turned over to the owner-spouse;
•The charges in the onerous donation shall be charged to the exclusive properties of the done-
spouse, whenever they have been advanced by the conjugal partnership of gains;
•Retirement benefits, pensions, annuities, gratuities, usufruct, and other similar benefits shall be
governed by the rules on gratuitous or onerous acquisitions as may be proper in each case.
CONJUGAL PROPERTY:
1. Those acquired by onerous title during the marriage at the expense of the
common fund, whether the acquisition be for the partnership, or for only
one of the spouses;
2. Those obtained from the labor, industry, work or profession of either or both
of the spouses;
3. The fruits, natural, industrial, or civil, due or received during the marriage
from the common property, as well as the net fruits from the exclusive
property of each spouse.
CONJUGAL PROPERTY:
4. The share of either spouse in the hidden treasure which the law awards to
the finder or owner of the property where the treasure is found;
5. Those acquired through occupation such as fishing or hunting;
6. Livestock existing upon the dissolution of the partnership in excess of the
number of each kind brough to the marriage by either spouse; and
7. Those which are acquired by chance, such as winnings from gambling or
betting. However, losses therefrom shall be borne exclusively by the loser-
spouse.
Property Purchased on Installment
• Partly from exclusive funds of the spouse and partly from the
conjugal funds;
• Rules:
• Ownership vested before the marriage, buyer-spouse;
• Ownership vested during the marriage, conjugal;
• Subject to reimbursements upon liquidation of the partnerships;
Improvement of Exclusive Property
(out of conjugal funds)
1. Accessory follows the principal. Cost of the improvement < cost of the value
of the property = owner – spouse, subject to reimbursement;
2. Reverse Accession. Cost of the improvement > value of the property =
conjugal subject to reimbursement;
3. When ownership transferred. Upon reimbursement, which shall be made at
the time of the liquidation of the conjugal partnership.
Debt. Principal remain to the spouse-debtor, the interest belongs to the conjugal
property.
Charges upon the Conjugal Partnership
• Charges are similar to ACP except –

• All taxes and expenses for mere preservation made during the marriage
upon the separate property of either spouse though not used by the
family;
• Payment of personal debts contracted by either spouse before the

marriage, that of fines and indemnities imposed upon them, as well as the
support of illegitimate children of either spouse, may be enforced against
the partnership assets after the enumerated responsibilities have been
covered, if the spouse who is bound should have no exclusive property or if
it should be insufficient.
Administration of Conjugal Properties
Joint administration including disposition and encumbrances subject to the

ff: rules
• Disagreement, the husband’s decision shall prevail; subject to recourse the
court by wife (5 years);
• One spouse is unable or incapacitated, the other spouse may assume the
sole power;
• Any donation must have a written consent of the other spouse, otherwise,
VOID.
• Disposition or encumbrance must have a written authority of the
incapacitated spouse, or with court’s authority, otherwise, VOID. It also
applies to Absolute Community of Property (ACP).
Administration of Conjugal Properties
Continuing Offer Rule

• A void transfer cannot be ratified as a rule, however, in this case, the
transaction is considered as continuing offer on the part of the consenting
spouse and the third person; the contract may be perfected by the
acceptance of the other spouse or upon authorization by the court;
• It also applies to property subject to mortgage under, if the loan

redounded to the benefit of the family.
Ground for Dissolution of CGP
1. Death of either spouse;

2. Legal separation (separation in fact is not a ground);
3. Annulment or declaration of nullity of marriage;
4. Judicial separation of property.
Abandonment (three months or more) is not a ground; the aggrieved party may file the ff:
1. Petition for receivership;
2. Judicial separation;
3. Petition for authority to be the sole administrator.
 The one who abandoned is not entitled to support.

Dissolution of CGP
Separation of facts shall not affect the CGP except:

• The spouse who leaves the conjugal home and refuse to live therein, without just cause, shall
not have the right to be supported;
• When the consent of one spouse to any transaction of the other is required by law, judicial
authorization shall be obtained in a summary proceeding;
• In the absence of sufficient conjugal partnership property, the separate property of both
spouses shall be solidary liable for the support of the family.
• The spouse present shall, upon petition in a summary proceeding, be given judicial
authority to administer or encumber any specific separate property of the other spouse
and use the fruits or proceeds thereof to satisfy the latter’s share.
Liquidation of CGP
1. Inventory of properties and debts;

◦ Advances by the conjugal partnership (added to the conjugal assets);
◦ Reimbursements of the spouses (deducted from the conjugal assets);
2. Conjugal debts shall be paid first out of conjugal assets; if insufficient,

spouses are solidary liable with their separate properties;
3. The remaining exclusive properties shall be delivered to each spouses; the
remaining conjugal properties shall be divided equally to spouses, unless
otherwise agreed or waived;
o Indemnification of the spouses for whatever source provided used for the benefit of the
family, shall be paid out of conjugal funds
Liquidation of CGP
4. The legitime of the child/children shall be delivered upon partition in

accordance with Art. 51;
5. For conjugal dwelling and the lot where the dwelling is situated, it depends
on the agreement of the spouses; however under the rule, it must given to
spouse where the children choose to remain. For a child with age of seven
years, it must be in custody of the mother, unless otherwise ordered by the
court which decision is based on the best interest of the child;
Liquidation of CGP
(death)
1. If no judicial settlement proceeding is instituted, the surviving spouse shall liquidate the
conjugal property either judicially or extra judicially within one year from the death of the
deceased spouse;
2. If the period is lapsed, any disposition or encumbrance involving the conjugal property is
void.
3. If the surviving spouse contract a marriage without doing the foregoing rules, a mandatory
regime of complete of separation of property shall govern the property relations of the
subsequent marriage.
Regime of Separation of Property
• When: (1) marriage settlement; (2) judicial declaration of separation;
• Kinds of Judicial Declaration of Separation: (1) voluntary; (2) for cause;
• Effect of separation in fact:

• No right to be supported;
• Judicial authorization;
• Solidary liability.
• Grounds for separation through for cause:

• Civil interdiction;
• Judicially declared as absentee;
• Loss of parental authority decreed by court;
• Abandonment;
• Abuse of power of administration;
• Separated in fact for one year and reconciliation is highly improbable.
• The spouses may jointly filed a verified petition with the court for the voluntary
dissolution of the ACP or CGP, and for the separation of property; list of creditors will
be included in the petition;
• Effect of Decree of Separation:

• ACP or CPG is liquidated;
• Right of creditors be respected;
• Shouldering of family expenses proportionally based on income;
• Solidary liability;
• After liquidation, separation of property applies;
• Judgement must be recorded in the civil registry and registry of property.
Revival of Former Property Regime
• Instances:
• Civil interdiction terminates;
• Absentee reappears;
• Not again abuse the power of administration;
• Parental authority is judicially restored;
• Separated in fact reconcile;
• Return to conjugal home;
• Agree to revive the property regime.
◦ No voluntary separation of property may thereafter be granted.

Property Relations between Common-Law
Spouses
• The Law on co-ownership applies for properties acquired by spouses through
their work or industry under the ff cases:
• Without impediment
• Void marriage but without impediment (i.e. psychological incapacity; no
valid marriage license)
• Presumption of joint efforts.

• Disposition with consent.
Property Relations between Common-Law Spouses
• Forfeiture of share. The share of the spouse acted in bad faith shall be
forfeited under the ff: rules:
1. In favor of their common children;

2. The respective surviving descendants;
3. Innocent spouse. (Art. 147)
• The forfeiture shall take place upon termination of the cohabitation.

Common-Law Spouses with Impediments
• Only the properties acquired by both of the parties through their actual joint
contribution of money, property, or industry shall be owned by them in
common in proportion to their respective contributions.
• Presumption of equality, in the absence of the above;
• If one of the parties is validly married to another, his or her share shall accrue
to the ACP or CGP;
• If the said party is not validly married (bad faith), Art. 147 applies.
Estate tax
(TRAIN LAW)
C H R I S T O P H E R D E G U Z M A N , C PA , C AT
Theories on Imposing Estate Tax
1. Benefits – Received Theory –
• Government services as to the distribution of the estate of the decedent;
2. Privilege or State Partnership Theory –

• The State is a silent partner as to the accumulation of property;
• Inheritance is a privilege; it acquired by another thru the protection of the State;
3. Ability to Pay Theory –

◦ The heirs and the beneficiaries must pay the tax;
4. Redistribution of Wealth Theory –

◦ The tax reduces the property received by the successor.
Rate of Estate Tax (sec. 84)
•The tax rate is 6% of the net estate in excess of P
5,000,000;
•Whether resident or non – resident decedent;
Gross Estate Inclusions (sec. 85)
The value of the all property, real or personal, tangible
or intangible, at the time of death of the decedent;
◦ Wherever situated except for;
◦ Non – resident, non – citizen decedent (meaning,
nonresident alien) – within the Philippines only; for
intangible, it is subject to reciprocity agreement.
Intangible Assets Situated in the Philippines
(Sec. 104)
◦ Franchise which must be exercised in the Philippines;
◦ Shares, obligations, or bonds issued by any corporation or sociedad
anima organized or constituted in the Philippines in accordance with its
law;
◦ Shares, obligations, or bonds by any foreign corporation 85% of the
business of which is located in the Philippines;
◦ Shares, obligations, or bonds have acquired a business situs in the
Philippines;
◦ Shares or rights in any partnership, business, or industry established in
the Philippines.
Reciprocity Agreement as to Intangible Assets
 The gross estate of the non resident alien decedent
If without reciprocity, include those intangible

assets;
If with reciprocity, shall NOT include those
intangible assets.
Reciprocity Agreement When –
1. If the decedent at the time of his death was a citizen and resident of
foreign country which at the time of his death did not impose an estate
tax of any character, in respect of intangible personal property of
citizens of the Philippines not residing in that foreign country, or
2. If the laws of the foreign country of which the decedent was a citizen
and resident at the time of his death allows a similar exemption from
transfer or death taxes of every character or description in respect of
intangible personal property owned by citizens of the Philippines not
residing in that foreign country. (Sec. 104 of the Tax Code)
Gross Estate Inclusion(sec. 85)
Decedent’s interest
◦ All interest at the time of decedent’s death;
Transfer in contemplation of death
◦ The possession or enjoyment of the transferred
property will take effect at or after death by the
decedent;
◦ Includes retention or reservation of certain rights;
◦ Except transfer for full and adequate consideration.
Revocable transfer
◦ Subject to change through the exercise of power by
the decedent to alter, amend, revoke, or terminate,
or where any such power is relinquished in
contemplation of the decedent’s death;
◦ REGARDLESS EXERCISE OR NOT;
◦ Except transfer for full and adequate consideration
General power of appointment
◦ It is the right to designate the person/ s who will
succeed to the property by the decedent.
◦ Authorizes the “donee” of the power to appoint any
person he pleases.
◦ Can be exercised thru: (1) will; or (2) deeds.
◦ Except for transfer for full and adequate
consideration.
Proceeds of life insurance
◦ When the beneficiary is the estate, the decedent’s
executor, or administrator, whether revocable or not;
◦ When the beneficiary is other than those mentioned,
provided the designation is irrevocable;
Transfer for insufficient consideration
◦ Insufficient when fair market value of the property at
the time of sale or transfer is greater than the
consideration.
◦ Part of the gross estate is the excess of the fair
market value at the time of death over the
consideration;
Capital of the surviving spouse
◦ Excluded as part of the gross estate of the decedent.
CLAIMS AGAINST INSOLVENT PERSONS
◦ Also as allowable deduction from the gross estate.
ALLOWABLE DEDUCTIONS (Sec. 86)
A. FOR CITIZEN OR RESIDENT
1. Standard deduction – P 5,000,000
2. Claims against the estate
◦ Debt instrument is notarized;
◦ Executor or administrator to submit statement showing the
disposition of the proceeds of the loan, if it is contracted within 3
years before the death of the decedent.
◦ Claims against the estate
◦ Arise out of contract, tort or operation of law;
◦ Personal obligation; contracted in good faith;
◦ Adequate and full consideration;
◦ Valid in law and enforceable in court;
◦ Not condoned; Not prescribed.
3. Claims against insolvent person
◦ Part of the gross estate;
4. Unpaid mortgage
◦ Property undiminished of mortgage shall be part of the gross
estate
5. Unpaid taxes EXCEPT (1) Income taxes after death; (2)
Property taxes not accrued before death; (3) estate tax.
Requisites for claim against, unpaid mortgage or
indebtedness:
Founded upon promise or agreement;
Contracted bona fide
For adequate and full consideration.
6. LOSSES
◦ Incurred during the settlement of the estate; and not later than the
last day of payment of estate tax;
◦ Arises from fire, storm, shipwreck, or other casualties, or from
robbery, theft, or embezzlement;
◦ Not compensated by insurance;
◦ Not claimed as deduction from income tax.
ALLOWABLE DEDUCTIONS (sec. 86)
7. Vanishing deduction (previously taxed), requisites
◦ Property must be situated In the Philippines;
◦ Part of the gross estate of the prior decedent;
◦ Decedent died within five (5) years prior to his death;
◦ Received as gift, bequest, devise, or inheritance, or acquired in
exchange for property so received;
◦ Donors tax or estate tax has been paid;
◦ Not part of the deduction of the prior decedent;
7. Vanishing deduction, deductible rate
◦ Amount equal to the following if the prior decedent died within 1 year
prior to the death of the decedent;
◦ 100%, within 1 year;
◦ 80%, more than 1 year but not more than 2 years;
◦ 60%, more than 2 years but not more than 3 years;
ALLOWABLE DEDUCTIONS (sec. 86)
7. Formula
Value to take (lower amount) P xxx
Less: Assumed mortgage xxx
Initial basis P xxx
Less: proportionate deduction xxx
Final basis P xxx
X Vanishing deduction rate xxx
Vanishing deduction P xxx
7. Formula for proportionate deduction
initial basis/ gross estate x allowable deductions
Allowable deductions include: (1) claims against insolvent; (2) claims

against the estate; (3) unpaid mortgage or indebtedness; (4) unpaid
taxes; (5) losses; (6) transfer for public use.
8. Transfer for public use
◦ For government or political subdivisions’ use
9. Family home
◦ Equal to Current fair market value of decedent family home;
◦ If more than P 10,000,000, then the excess shall be subject to
estate tax.
10. Ra 4917, amount received by heirs from the employer for the
death of the decedent; provided it shall be part of the gross
estate.
11.Share of the surviving spouse
B. For non resident decedent
1. Standard deduction – P 500,000
2. Proportionate deduction of claims against the estate, claims
against insolvent person, unpaid mortgage or indebtedness,
unpaid taxes and losses
3. Vanishing deduction
4. Transfer for public use
5. Share of the surviving spouse
Tax Credit (Sec. 86)
• Tax credit – estate tax imposed by foreign authority
◦ Limitation
◦ Allowed tax credit
◦ Foreign net estate/ world net estate x Philippine estate tax
◦ The tax due shall be the lower amount between actual tax
credit and the allowed tax credit
Exemptions (Sec. 87)
The following shall not be taxed:
◦ The merger or usufruct in the owner of the naked title;
◦ The transmission or delivery of the inheritance or legacy by
the fiduciary heir or legatee to the commissary;
◦ The transmission from the first heir, legatee, or donee in
favor of another beneficiary, in accordance with the desire
of the predecessor;
Exemptions (Sec. 87)
The following shall not be taxed:
◦ All bequests, devises, legacies, or transfers to social welfare,
cultural, and charitable institutions: provided:
◦ That not more than thirty percent (30%) of the said bequest.
Devises, legacies, or transfers shall be used for
administration purposes.
Exclusion under Special Laws
1. Proceeds of life insurance and benefits received by members of the GSIS (RA 728);
2. Accruals and benefits received by members from SSS by reason of death (RA 1792);
3. Life insurance proceeds on life insurance policy taken out by the decedent for
himself, upon his own life, where the beneficiary is a third person and is irrevocably
designated;
4. Life insurance proceeds on insurance policy (group insurance) taken out by his
employer on the employees life, whoever the beneficiary maybe , whether the
designation as beneficiary is revocable or irrevocable.
5. Amount received from the Philippines and the United States governments for war
damages (RA227);
Exclusion under Special Laws
6. Payments from the Philippines of US government to the legal heirs of deceased

of World War II Veterans and deceased civilian for supplies/ services furnished
to the US and Philippine Army (RA136);
7. Amount received from United States Veterans Administration;
8. Transfer by way of bona fide sales;
9. Properties held in trust by the decedent;
10. Acquisition and/ or transfer expressly declared as not taxable;
11. Personal Equity and Retirement Account (PERA) assets of the decedent –
contributor (Sec. 14, RA9505 – Personal Equity and Retirement Act of 2008).
Determination of the value (Sec. 88)
Usufruct
◦ Probable life of the beneficiary based on the latest basic mortality
table, to be approved by the secretary of finance, upon
recommendation of the insurance commissioner.
Properties (Real)
◦ Fair market value at the time of death; the higher between the zonal
value or assessed value.
Properties (Personal)
◦ Fair market value at the time of death.
Determination of the value (RR 12-2018)
Shares of stock:
◦ Listed – arithmetic mean between the lowest and highest
quotation at a date nearest the date of death;
◦ Unlisted common shares – book value of the share;
◦ Unlisted preference shares – par value of the share;
Estate tax returns (Sec. 90)
Requirements
◦ When the gross estate, regardless of the value, consists of registered or
registrable property, motor vehicle, shares of stock or other similar property, a
clearance from the BIR is required to transfer the ownership.
◦ In lieu of this, the executor or administrator, or any of the legal heirs, shall file a
return under oath in duplicate, setting forth:
◦ The value of the gross estate;
◦ Allowable deductions;
◦ Other information necessary to establish the correct taxes.
Estate Tax Returns (Sec. 90)
Requirements
◦ When the gross estate exceeds P 5,000,000, the return shall be
supported with a statement duly certified to by a certified public
accountant containing the following:
◦ Itemized assets of the decedent;
◦ Itemized deductions;
◦ Tax due whether paid or still outstanding.
Time for filing
◦ Within 1 year from the decedent’s death;
◦ A certified copy of the schedule of partition and the order of the
court approving the same shall be furnished the commissioner within
thirty (30) days after the promulgation of such order.
Extension of time
◦ In meritorious cases, a reasonable extension not exceeding thirty
(30) days
Place of filing
◦ Authorized agent bank, Revenue district officer, collection officer, or
duly authorized Treasurer of the city or municipality in which the
decedent was domiciled at the time of his death;
◦ If there be no legal residence in the Philippines, with the office of the
commissioner;
Payment of Tax (Sec. 91)
Time of payment
◦ Pay as you file system
Extension of time
◦ Applicable it there would be undue hardship upon the estate or any of the
heirs;
◦ Judicial settlement – 5 years;
◦ Extra judicial settlement – 2 years;
◦ Statute of limitations as provided in sec. 203 is suspended;
Extension of time
◦ No extension When there is negligence, intentional disregard of rules
and regulations, or fraud on the part of the taxpayer;
◦ When the extension is granted, a bond must be furnished by the
executor, administrator, or beneficiary;
Payment by installment
◦ Within 2 years from the statutory date for its payment without civil
liability and interest.
Liability for payment
◦ The estate tax shall be paid by the executor or administrator before
delivery to any beneficiary of the distributive share of the estate.
◦ The beneficiary to the extent of his distributive share shall be
subsidiary liable.
◦ If there are no executor or administrator, then any person in actual
or constructive possession of any property of the decedent.
Discharge of Executor or Administrator (Sec. 92
)
• After payment of the estate tax due;

• Subject to 3 – year period assessment under sec. 203;
• Certification from the commissioner is necessary before the
judge ordered the distribution of the property (sec. 94)
Duties of Certain Officers and Debtors (Sec. 95)
• Register of deeds shall not register the transfer unless a

certification from the commissioner that the estate tax due
has been paid; also, they have to inform revenue officers of
the non payment of tax discovered by them;
• Lawyer, notary public, or government who intervenes shall
furnish the BIR officers with copies of information which will
facilitate the collection of taxes.
Duties of Certain Officers and Debtors (Sec. 95)
• The debtor of the deceased shall not pay the latter’s heirs,
legatee, executor, or administrator or his creditor unless the
certification has been issued;
• However, he may pay the executor or judicial administrator

without certification if the credit is included in the inventory
of the estate of the deceased.
Restitution of the Tax Upon Satisfaction (Sec.
96)
• If after the payment of the estate tax, new obligation of the

decedent shall appear, and the person interested shall have
satisfied them by order of the court, they shall have the
right to the restitution of the proportional part of the tax
paid.
Transfer of shares, bonds or rights (Sec. 97)
• Can only be made after the certification has been issued by
the commissioner;
• The heirs, executor, or administrator are allowed to
withdraw from the decedent’s bank account subject to 6%
withholding tax;
• The withdrawn amount will be excluded from the gross
estate subject to estate tax.
End of Presentation
References:
• NIRC of the Philippines, as amended: Annotated, 5th edition, 2018;
• Transfer and Business Taxation, Tabag and Garcia, 2019;
• New Civil Code of The Philippines;
• Reviewer on Civil Law, Aquino, 2018;

Succession: New Civil Code of The Philippines

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SUCCESSION

NEW CIVIL CODE OF THE PHILIPPINES

◦ Decedent – pertains to the person whose property is transmitted through succession;

• Inheritance – includes all the properties, transmissible rights, and obligations of a

• Successors – a person called to the succession either by the provision of a will or by

 Art. 390 of NCC - Absence of seven years will be presumed death

 However, the succession is deemed to have opened AT THE TIME

 Presumption of death when the following person does not appear

 A person on board a vessel lost during a sea voyage, or an aero

2. Legal or intestate – results from, by the operation of

3. Mixed – partly by will or by operation of law. (Art. 780 of NCC)

• Donation of future properties shall be governed by the provisions

• In case of annulment or declaration of nullity of marriage, the

• No contractual succession because donation mortis causa must

1. Heirs – acquired property by universal title

2. Devisees or Legatees – acquired property by particular title

2. In case of invalid disinheritance – In case of invalid disinheritance –

– includes all the properties, transmissible rights, and obligations of a

• Only transmissible rights; Intransmissible are those

• Patrimonial rights are not extinguished by death;

• Obligation are by nature transmissible, but up to the

• The rights to succession are transmitted to the heirs from the

• Right of legal redemption as Co-owner

• Redemption in sale of hereditary rights

• One of the heirs sells his hereditary rights;

• Any contract upon future inheritance is VOID;

• Exceptions: Properties acquired after the making of the will shall

 An act or an instance of publishing again or anew;

Art. 797 – 803 of the NCC

◦ Requisites of a valid notarial will:

 Art. 811 – 819 of NCC –

 Art. 822 – 824 of NCC

 To be effective, it must be executed as in the case of a will (Art. 826 of NCC)

• Documents and papers as Codicil:

• No will shall be revoked except for the ff:

• The will shall be disallowed in any of the following cases:

• It is an act by virtue of which a testator designates in his will the

Requisites of Institution of heirs:

Art. 841 – 849 of NCC:

•Effect is not deemed instituted; the false cause shall be ignored;

• No compulsory heirs – the entire net estate;

• The omission of one, some, or all of the compulsory heirs in the

Compulsory heirs receive less than his legitime (remedy is the

The following shall not take effect:

Conditions are imposed to legitimes (Art. 872);

Casual or mixed – it must be fulfilled either before or after the testator’s

EXCEPTIONS: When the sole surviving

2. Surviving spouse (articulo mortis marriage) 1/3 of Net Estate

Legal or intestate succession to the estate of the adopted:

Surviving Heirs Legitime Sharing

One LC and SS ½ - LC; ¼ SS of net estate Even with legal separation

LC and Illegitimate children (IC) ½ - LC; IC - ½ of LC of net estate

Surviving Heirs Legitime Sharing

LC, IC and SS LC – ½; SS – one share of LC; IC – If the remaining portion is not

LP alone ½ of the net estate

IC Alone ½ of the net estate 2 or more, equally

Makes gratuitous Propositus dies,

Reservista dies: Title passes

The reservista is obliged to reserve the property for the reservatarios;

1. Death of all the reservatarios;

 A compulsory heir may be deprived of legitime for causes expressly provided

Subsequent reconciliation between the offender and the offended party