COLLATION

1061. Every compulsory heir, who succeeds with other compulsory heirs must bring into the mass of the estate any
property or right which he may have received from the decedent, during the lifetime of the latter, by way of donation,
or any other gratuitous title, in order that it may be computed in the determination of the legitime of each heir, and
in the account of the partition.

In general, collation may be defined as the act of returning or restoring to the common mass of the hereditary estate,
either actually or fictitiously, any property which a person may have received from the decedent during the latters
lifetime, but which is understood for legal purposes as an advance from the inheritance.

The basis of collation is the consideration that what a compulsory heir receives from the decedent by gratuitous title
during the lifetime of the latter is in the nature of an advance on his inheritance.

Hence, in order to equalize the legal portion to which compulsory heirs are entitled and which such heirs shall
ultimately or eventually receive, it is necessary that such advance must be returned or brought back, fictitiously, to
the hereditary estate.

When Collation Shall Not Take Place: (1062)

first, when the donor should have so expressly provided;
second, when the done should have repudiated his inheritance.

RULES ON COLLATION

1063. Property left by will is not deemed subject to collation, if the testator has not otherwise provided, but the legitime shall
in any remain unimpaired.

In other words, such property left by will is not subject to collation in the sense that it cannot be imputed against
the legitime of the compulsory heirs; it can only be imputed against the disposable portion. What is, therefore,
contemplated in Art.1063 are devises or legacies.
Such dispositions are, as a general rule, imputable only against the disposable portion, not against the legal portion.
However, if the devise or legacy is in favor of a compulsory heir, and the testator has provided that the devise or
legacy shall be imputed against the legitime of such heir, the general rule, shall no longer apply. Nevertheless,
whether it is the general rule or the exception that is followed, the legitime of compulsory heirs must never be
impaired.

1064. Collation of Representation.

When a grandchild, who survives with uncles, aunts, or first cousins, inherits by right of representation, he is obliged to
bring to collation not only what may have been directly donated to him by the decedent, but also what may have been
donated to his father or mother.

1065. Donations to Children of Compulsory Heirs.

Parents are not obliged to collate any property which their ascendants may have donated to their children.

In such case, the beneficiaries are not the parents, but the children. Hence, with respect to the inheritance coming
from an ascendant, the parents are compulsory heirs, while the children of such parents are mere strangers.
Therefore, such donation shall be imputed against the disposable portion as in the case of donations inter vivos to
strangers.

1066. Donations to Spouse of Child. The spouse of the child or compulsory heir is a mere stranger to the succession.
Consequently, if the donation is given by the parents to such spouse, it shall not be collated;
 But if it is given to the spouse jointly, the presumption is that one-half of the donation belongs to the child or
compulsory heir, while the other half belongs to the spouse or stranger. Hence, the former shall be obliged to collate
his one-half undivided share. It shall, therefore, be imputed against his legitime.
On the other hand, the other undivided half which belongs to the spouse shall be imputed against the disposable
portion.

1071. The same things donated are not to be brought to collation and partition, but only their value at the time of
the donation, even though their just value may not then have been assessed.

Their subsequent increase or deterioration and even their total loss or destruction, be it accidental or culpable, shall be for
the benefit or account and risk of the donee

What Must Be Collated

To bring back to the mass of the hereditary estate the same thing donated by the decedent during his lifetime would be
impracticable or even impossible at times. Hence, the rule is that only the value of the thing donated shall be brought to
collation. This value must be the value of the thing at the time of the donation, even though its just value may not then have
been assessed.

The determination of this value is, of course, difficult especially if many years shall have elapsed since the time when the
donation was effected and the property is movable property.

In the case of real property, the value may be stated in the public instrument itself which conveys the property.
If the value is not stated therein or if is not agreed upon by the interested parties, recourse may be made to those
appearing in tax assessments or cadastral surveys.

In the case of personal property, in the absence of assessments or agreements between the parties, recourse may
be made to expert appraisal.

1072. In the collation of a donation made by both parents, one-half shall be brought to the inheritance of the father,
and the other half, to that of the mother. That given by one alone shall be brought to collation in his or her
inheritance.

Rule for Donations Made by Both Parents. The rule stated in the above article is logical. Since, ordinarily, the parents act in concert
whenever an advance is given to a favorite child or to a child in need, the donation generally forms a part of the conjugal property.
Hence, when the value of the thing donated is brought to collation, one-half of the amount is brought to the inheritance of the father,
and the other half to that of the mother.

However, that given by one alone shall be brought to collation in his or her inheritance only.

1073 & 1074. Rules for Equalization of Shares of Heirs. The rule stated in Art. 1073 is directed or aimed at equalizing the shares
of all the heirs.

In 1073

Hence, after the determination of the legitime and the free portion, or, in case of intestate succession after determining the
shares of each of the legal heirs, the donees legitime or legal share as the case maybe, shall be reduced by an amount equal to
that already received by him.

His co-heirs shall, in turn, receive an equivalent, as much as possible, in property of the same nature, class and quality. This
equivalent is, of course, taken from the estate.
In 1074

The situation contemplated in the first paragraph of Art. 1074, on the other hand, refers to a case in which the property donated is an
immovable and it is impracticable to give the co-heirs an equivalent in property of the same nature, class and quality.

In such case, the rule is to give the co-heirs its equivalent in cash or securities at the rate of quotation.
 If this is also impracticable or impossible by reason of lack of cash or marketable securities in the estate the only recourse
would be to sell at public auction as much of the other property as may be necessary.

1075. The fruits and interest of the property subject to collation shall not pertain to the estate except from the day on which
the succession is opened.

For the purpose of ascertaining their amount, the fruits and interest of the property of the estate of the same kind and quality
as that subject to collation shall be made the standard of assessment.

Rules Regarding Fruits and Interest

The rules stated in the above article are in conformity with some fundamental rules of succession. As a matter of fact, they necessary
follow from such rules.

When the property donated to one of the compulsory heirs, title is vested in such donee once the donation is perfected. It is but natural
that the fruits and interest of the property donated shall also vest in the donee from that time.

However, once the rights to the succession are opened by the death of the decedent-donor, the obligation to collate the value of the
thing or property donated also arises.

All of the heirs called to the succession acquire some right with respect to what is collated.

In other words, what is supposed to be collated, by legal fiction, becomes a part of the mass of the hereditary estate. The
heirs all become co-owners of such estate from the very moment of the death of the decedent. Hence, it follows that the
fruits and interest from that moment shall pertain to the hereditary estate.

1076. The co-heirs are bound to reimburse to the donee the necessary expenses which he has incurred for the preservation of
the property donated to him, though they may not have augmented its value.

The donee who collates in kind an immovable which has been given to him must be reimbursed by his co-heirs for the
improvements which have increased the value of the property, and which exist at the time the partition if effected.

As to works made on the estate for the mere pleasure of the donee, no reimbursement is due him for them; he has, however,
the right to remove them, if he can do so without injuring the estate.

Collation in Kind.

The provisions of Article 1076 could be applied only to the case of a donation that becomes revoked as inofficious in its totality
under the rules of Article 912; it is only then that the very same thing donated must be returned. But that is not collation.
Art. 1076 in its present form should be placed with the other articles treating of the reduction of donations in the chapter on legitime.

1077. Should any question arise among the co-heirs upon the obligation to bring to collation or as to the things which are
subject to collation, the distribution of the estate shall not be interrupted for this reason, provided adequate security is given.

END