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Transfer and Business Taxation


Accountancy, School of Business and Governance
Ateneo de Davao University
Shelumiel Ryan Brasileo-Abapo, CPA
I.

Testamentary Succession

Table for Legitime in Testamentary Succession


Relatives Surviving
Legitimate Children
(whether they survive
alone or with
concurring compulsory
heirs)
One (1) Legitimate Child
Surviving Spouse
Legitimate Children
Surviving Spouse
Legitimate Children
Illegitimate Children
One (1) Legitimate
Child,
Illegitimate Children
Surviving Spouse

Legitimate Children
Illegitimate Children
Surviving Spouse

Relatives Surviving
Legitimate Parents
(whether they survive
alone or with
concurring compulsory
heirs)
Legitimate Parents
Illegitimate Children
Legitimate Parents
Surviving Spouse
Legitimate Parents
Illegitimate Children

Relatives Surviving
Illegitimate Children alone
Illegitimate Children
Surviving Spouse
Surviving Spouse alone

Legitimate Children
and Descendants
1/2 of the estate
divided in equal
proportions

Surviving Spouse

1/2

1/4

1/2 in equal
proportions
1/2 in equal
proportions

Same portion as that of


one (1) legitimate child

1/2

1/4

1/2 share of a
legitimate child, for
each illegitimate child
1/2 share of a
legitimate child for each
illegitimate child

1/2 in equal
proportions

Same portion of that of


a legitimate child

Surviving Spouse

Illegitimate Children

1/4 in equal shares


1/4

Illegitimate Children

Nota Bene: The share of


the illegitimate child
may suffer reduction
pro rata because
spouse is given
preference
1/2 share of a
legitimate child for each
illegitimate child

Legitimate Parents and


Ascendants
1/2

1/2
1/2

1/8

1/4

Surviving Spouse
1/3
1/2

1/2

Illegitimate Children
1/2 all together, in equal shares
1/3 all together in equal shares

2
Surviving spouse alone where
marriage is in articulo mortis and
testator dies 3 months from
marriage
Surviving Spouse alone where
marriage is in articulo mortis but
they have been living together as
husband and wife for more than
5 years

Legitimate
Children and
Descendants

Relatives
Surviving
Illegitimate
Parents alone
Illegitimate
Parents
Legitimate and
Illegitimate
Children

1/3

1/2

Surviving Spouse

Illegitimate
Parents
1/2

If only one=1/2
If more than
one=1/2 in equal
portions

Illegitimate
Parents
Surviving Spouse

II.

Illegitimate
Children

If alone=1/2

None

If concurring with
legitimate
children=1/2 of
share of legitimate
child
1/4

1/4

Intestate Succession

Rules of Exclusion and Concurrence


Intestate Heir
Legitimate Children and
Legitimate Descendants
Illegitimate Children
and descendants

Excludes
Ascendants, collateral
and the State
Illegitimate Parents,
collaterals, and the
State
Collaterals and the
State
Collaterals and the
State
Collaterals other than
the siblings, nephews
and nieces

Excluded by
No one

Siblings,
nephews/nieces

All other collaterals and


the State

Other collaterals within


5th degree

Collateral more remote


in degree and the State

State

No one

Legitimate Children
Illegitimate Children
Legitimate Parents
Illegitimate Parents
Legitimate Children
Illegitimate Children
Legitimate Parents
Illegitimate Parents
Surviving Spouse
Everyone

Legitimate Parents and


Legitimate Ascendants
Illegitimate Parents
Surviving Spouse

No one

Legitimate Children
Legitimate Children and
Illegitimate Children
No one

Concurs With
Surviving Spouse
Illegitimate Children
Surviving Spouse
Legitimate Children
Legitimate Parents
Illegitimate Children
Surviving Spouse
Surviving Spouse
Legitimate Children
Illegitimate Children
Legitimate Parents
Illegitimate Parents
Surviving Spouse

Collaterals in the same


degree

No one

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Intestate Distribution Table
Relatives Surviving
Legitimate Children alone
One (1) Legitimate Child
Surviving Spouse
Legitimate Children
Surviving Spouse

Legitimate Children
Illegitimate Children

One (1) Legitimate Child


Illegitimate Children
Surviving Spouse
Legitimate Children
Illegitimate Children
Surviving Spouse
Legitimate Children
Parents
Legitimate Children
Brothers and Sisters
Illegitimate Children Alone
Illegitimate Children
Legal Parents

Illegitimate Children
Surviving Spouse
Illegitimate Children
Legal Parents
Surviving Spouse
Legitimate Parents
Surviving Spouse
Illegitimate Parents
Surviving Spouse
Surviving Spouse alone
Illegitimate Parents alone
Parents
Brothers and Sisters
Surviving Spouse
Brothers and Sisters, Nephews and Nieces
Adopted Child
Legitimate Children
Beyond 5th degree

Intestate Share
1 for each child
NB: Entire estate shared equally
1/2 each
1 for each child
1 for the Surviving Spouse
NB: Whole estate is divided equally between total
number of children plus the surviving spouse
1 for each Legitimate Child
1/2 or 0.5 for each Illegitimate Child
NB: 2:1 ratio for legitimate children against
illegitimate children

1 for each legitimate child


1/2 or 0.5 for each illegitimate child
1 for the Surviving Spouse
100% to Legitimate Children
100% to Legitimate Children
Entire estate
1/2
1/2
NB: 1/2 shall be divided by the LCs, 1/2 to
Legal/Legitimate Parents
1/2
1/2
1/4
1/2
1/4
1/2
1/2
1/2
1/2
Entire Estate
Entire Estate
100% to Parents
1/2
1/2
1 each child
NB: adopted child is by fiction of law a legitimate
child
Entire estate to the State

Note: In death of an adopted child without descendants, Parents by blood and relatives by blood may
claim.