lOMoARcPSD|28099295 426530341-Succession-Handouts Taxation Law (San Beda University) Studocu is not sponsored or endorsed by any college or university Downloaded by Jeremy Rola (chenjirotoshi@gmail.com) lOMoARcPSD|28099295 SUCCESSION Prof. Rhett Emmanuel C. Serfino Summary of Legitime of Compulsory Heirs Surviving Relatives Legitimate children alone Legitimate Children & Descendants ½ (divided by the # of children) Surviving Spouse One legitimate child and surviving spouse ½ ¼ Legitimate children and surviving spouse ½ (divided by the # of children) Same as the share of each legitimate child Legitimate children and illegitimate children ½ (divided by the # of children) One legitimate child, surviving spouse, and illegitimate children ½ Two or more legitimate children, surviving spouse, and illegitimate children ½ (divided by the # of children) Legitimate parents alone Legitimate parents and illegitimate children Legitimate parents and surviving spouse Legitimate parents, surviving spouse and illegitimate children Illegitimate Children Legitimate Parents & Ascendants Illegitimate Ascendants ½ the share of each legitimate * child ½ the share of each ¼ legitimate child* Same as the ½ the share of each share of each legitimate legitimate child child* ½ ¼ ¼ ½ ½ 1 ¼ /8 ½ ½ (divided by the # of children) Illegitimate children alone 1 Illegitimate children and surviving spouse Surviving spouse alone Illegitimate parents alone Illegitimate parents and surviving spouse 1 /3 /3 (divided by the # of children) ½ or 1/3 if in articulo mortis ½ ¼ ¼ * Note that the legitime of illegitimate children can only be taken from the free portion, and that in no case can the total legitime of such illegitimate children exceed the free portion, and that the legitime of the surviving spouse must first be fully satisfied. Downloaded by Jeremy Rola (chenjirotoshi@gmail.com) lOMoARcPSD|28099295 SUCCESSION Prof. Rhett Emmanuel C. Serfino SUMMARY OF SHARES OF LEGAL HEIRS Legitimate children & legitimate descendants alone Intestate Heir Share as Legitime Legitimate children ½ TOTAL ½ One legitimate child and surviving spouse Intestate Heir Share as Legitime Legitimate child ½ Surviving spouse ¼ TOTAL ¾ Legitimate children & surviving spouse Intestate Heir Share as Legitime Legitimate children ½ Share as Free Portion ½ ½ Total Intestate Share 1 1 Share as Free Portion Total Intestate Share ½ ½ 1 ¼ ¼ Share as Free Portion Total Intestate Share Remaining portion of estate Whole estate divided equally after distributing legitimes between total number of children plus the surviving spouse Surviving spouse Same as the share of each legitimate child Free portion to be divided equally between total no. of children plus the surviving spouse TOTAL Varies w/ no. of children Varies w/ no. of children Legitimate children & illegitimate children Intestate Heir Share as Legitime Legitimate children ½ Illegitimate children ½ the share of each legitimate child 1 Share as Free Portion Total Intestate Share Remaining portion of estate, Whole estate divided using the ration of 2 for each if any, after distributing legitimate child legitimes Remaining portion to be 1 for each illegitimate child divided by the ration of 2 for provided that legitimes will not be impaired each legitimate child, 1 for each illegitimate child TOTAL Varies w/ no. of children Varies w/ no. of children * Note that the legitime of illegitimate children can only be taken from the free portion, and that in no case can the total legitime of such illegitimate children exceed the free portion. One legitimate child, surviving spouse, & illegitimate children Intestate Heir Share as Legitime Share as Free Portion Legitimate child ½ After distributing the legitimes, there will be no free portion Total Intestate Share ½ Surviving spouse ¼ No free portion to distribute ¼ Illegitimate children ¼ portion to be divided equally among the illegitimate children (see Note below) No free portion to distribute ¼ TOTAL 1 0 1 * The legitime of illegitimate children can only be taken from the free portion, and in no case can the total legitime of such illegitimate children exceed the free portion, and that the legitime of the surviving spouse must first be fully satisfied. Downloaded by Jeremy Rola (chenjirotoshi@gmail.com) lOMoARcPSD|28099295 Legitimate children, illegitimate children & surviving spouse Intestate Heir Share as Legitime Share as Free Portion Total Intestate Share Remaining portion of estate, Whole estate divided by the Legitimate children ½ if any after distributing ratio of 2 for each legitimate child legitimes, to be divided at the ratio of 2 for each legitimate child 1 for each illegitimate child, 1 for each illegitimate child provided legitimes are not impaired Illegitimate children ½ the share of each legitimate child Surviving spouse Same share as that of each legitimate child Same share as that of each legitimate child, provided legitimes are not impaired Same share as that of each legitimate child, provided legitimes are not impaired TOTAL Varies depending on no. of illegitimate children Varies depending on no. of illegitimate children 1 Share as Legitime ½ ½ Share as Free Portion ½ ½ Total Intestate Share 1 1 Share as Free Portion Total Intestate Share ½ ½ 1 Legitimate parents alone Intestate Heir Legitimate parents TOTAL Legitimate parents & illegitimate children Intestate Heir Share as Legitime Legitimate parents ½ Illegitimate children ¼ TOTAL ¾ Legitimate parents & surviving spouse Intestate Heir Share as Legitime Legitimate parents ½ Surviving spouse ¼ TOTAL ¾ ¼ ¼ Share as Free Portion ¼ ¼ Legitimate parents, surviving spouse & illegitimate children Intestate Heir Share as Legitime Share as Free Portion Legitimate parents ½ 1 /8 ¼ 1 7 1 Total Intestate Share ½ ½ 1 Total Intestate Share ½ /8 ¼ /8 ¼ 1 Share as Legitime ½ ½ Share as Free Portion ½ ½ Total Intestate Share 1 1 Illegitimate children & surviving spouse Intestate Heir Share as Legitime 1 Illegitimate children /3 Share as Free Portion Total Intestate Share ½ Surviving spouse Illegitimate children TOTAL Illegitimate children alone Intestate Heir Illegitimate children alone TOTAL /6 1 /3 2/3 /6 1/3 ½ Share as Legitime Share as Free Portion TOTAL TOTAL 1 1 Surviving spouse Surviving spouse Intestate Heir Surviving spouse /8 1 1 ½ ( /3 if in articulo mortis) Total Intestate Share 1 1 ½ (2/3 if in articulo mortis) 1 ½ ( /3 if in articulo mortis) ½ ( /3 if in articulo mortis) 2 Downloaded by Jeremy Rola (chenjirotoshi@gmail.com) lOMoARcPSD|28099295 Illegitimate parents alone Intestate Heir Illegitimate parents TOTAL Share as Legitime ½ ½ Share as Free Portion ½ ½ Total Intestate Share 1 1 Illegitimate parents & surviving spouse Intestate Heir Share as Legitime Share as Free Portion Total Intestate Share Illegitimate parents ¼ ¼ ½ Surviving spouse ¼ ¼ ½ TOTAL ½ ½ 1 * Note that this situation is not covered by law. Caguioa says that under the principle of exclusion, the surviving spouse should be excluded by the illegitimate parents, hence the latter get ¾, the former ¼. However, most commentators are of the view that that they should share equally, citing Art. 997, saying that illegitimate parents should not have more rights than legitimate parents. Siblings, nephews & nieces alone Intestate Heir Share as Legitime Siblings, nephews, nieces TOTAL Surviving spouse, siblings, nephews & nieces Intestate Heir Share as Legitime Surviving spouse ½ Siblings, nephews, nieces TOTAL ½ Share as Free Portion 1 1 Total Intestate Share 1 1 Share as Free Portion Total Intestate Share ½ ½ 1 ½ ½ Downloaded by Jeremy Rola (chenjirotoshi@gmail.com) lOMoARcPSD|28099295 SUCCESSION Prof. Rhett Emmanuel C. Serfino ORDER OF SUCCESSION AND CONCURRENCE IN INTESTATE SUCCESSION Intestate Heir Legitimate children & Legitimate descendants Illegitimate children & Descendants Excludes Ascendants, collaterals & the State Illegitimate parents, collateral relatives & the State Legitimate parents & Collateral relatives & the legitimate descendants State Illegitimate parents Collateral relatives & the State Surviving spouse Collateral relatives other than siblings, nephews and nieces Siblings, nephews nieces Other collateral relatives within 5th degree The State Excluded By No one No one Legitimate children Legitimate children & illegitimate children No one All other collateral relatives & the State Legitimate children, illegitimate children, legitimate parents and illegitimate parents Collateral relatives remoter Legitimate children, illegitimate children, in degree & the State legitimate parents and illegitimate parents, & surviving spouse No one Everyone Concurs With Surviving spouse, illegitimate children Surviving spouse, legitimate children, and legitimate parents Illegitimate children & surviving spouse Surviving spouse Legitimate children, illegitimate children, legitimate parents and illegitimate parents Surviving spouse Collateral relatives in the same degree No one ORDER OF INTESTATE SUCCESSION OF A LEGITIMATE CHILD, AN ILLEGITIMATE CHILD AND AN ADOPTED CHILD 1 2 3 4 5 6 7 Legitimate Child Legitimate children and legitimate descendants of the former Legitimate parents and legitimate ascendants Illegitimate children and legitimate or illegitimate descendants of the former Surviving spouse Legitimate siblings, nephews, nieces Legitimate collateral relatives State Illegitimate Child Legitimate children and legitimate descendants Illegitimate children and legitimate or illegitimate descendants of the former Illegitimate parents Surviving spouse Illegitimate siblings, nephews, nieces State Downloaded by Jeremy Rola (chenjirotoshi@gmail.com) Adopted Child Legitimate children and legitimate descendants of the former Adoptive parents (see Sec. 16 and 18, R.A. 8552) Illegitimate children and legitimate or illegitimate descendants of the former Surviving spouse Biological siblings, nephews, nieces (Art. 992 also applies) Collateral relatives (Art. 992 also applies) State
