Right of Accretion in Testate and Intestate Succession

The right of accretion (jus accrescendi) is a principle in civil law under the provisions of the Civil Code of the Philippines that governs situations where a part of an inheritance is left without a designated heir or legatee, resulting in its automatic accrual to other heirs or legatees under specified conditions. This right ensures the orderly transfer of properties in both testate (with a will) and intestate (without a will) successions.

I. LEGAL BASIS

The right of accretion is primarily governed by Articles 1015 to 1021 of the Civil Code of the Philippines.

II. DEFINITION OF ACCRETION

Accretion is the process by which an unallocated portion of an inheritance is transferred to co-heirs or co-legatees. It applies when:

A co-heir or co-legatee predeceases the testator.
A co-heir or co-legatee is incapacitated or renounces their share.
No substitute or alternative heir or legatee is named in the will.

III. CONDITIONS FOR ACCRETION

The right of accretion is contingent on the following:

A. In Testate Succession

Same Partition: The property must have been left to multiple heirs or legatees collectively, without specifying distinct portions. This is termed a "joint disposition" (pro indiviso).
- Example: "I leave my estate to A, B, and C," without specific portions, would qualify.
Lack of Substitution: The will does not provide for substitutes or an alternative plan if an heir or legatee cannot inherit.
Renunciation or Incapacity: If one of the co-legatees or co-heirs:
- Predeceases the testator,
- Is declared incapacitated,
- Renounces the inheritance.
Solidarity Among Co-Heirs: There must be solidarity among the heirs for accretion to take place. If the testator has clearly divided the portions among the heirs, accretion does not apply.

B. In Intestate Succession

No Substitution: Accretion takes place if the law does not provide for substitution in the event of predecease, incapacity, or renunciation.
Joint Interest in a Property: Co-heirs must have a joint interest in a property, and one of them fails to inherit due to any of the aforementioned reasons.

C. Absence of Contrary Intention

If the testator specifies that the share of a particular heir or legatee should lapse and revert to other beneficiaries, accretion is allowed.
Conversely, if the testator explicitly prohibits accretion, it will not apply.

IV. EFFECTS OF ACCRETION

Increase in Share: The shares of the remaining co-heirs or co-legatees increase proportionately to their original shares.
- For example, if A, B, and C are entitled to equal shares and C renounces, A and B will inherit 50% each.
No Additional Tax Implication: Accretion does not constitute a separate transmission. The estate remains a single succession process, with the remaining heirs simply adjusting their shares.

V. EXAMPLES OF ACCRETION

A. Testate Succession

Scenario: A will states, “I leave all my properties to X and Y,” without specifying portions. If Y renounces the inheritance, X acquires Y’s share by accretion.

B. Intestate Succession

Scenario: Three siblings, A, B, and C, are legal heirs to their parent’s estate. If B is declared incapacitated, A and C inherit B’s share proportionately.

VI. EXCEPTIONS TO ACCRETION

Substitution or Representation Exists: When there is a substitute heir named in the will, or legal representation occurs in intestate succession.
- Example: If the will states, “If A cannot inherit, B shall take his place,” no accretion applies.
Specific Allocations: When the testator specifies distinct and separate shares for heirs or legatees.
- Example: “I leave 50% to A and 50% to B.” If B renounces, B’s share does not accrue to A and instead goes to other heirs.
Prohibited by Testator: When the will explicitly states that accretion should not occur.

VII. SPECIAL RULES ON ACCRETION

Renunciation by All Co-Heirs or Co-Legatees:
- If all heirs renounce or are incapacitated, the estate is subject to intestate succession.
Compulsory Heirs: The right of accretion does not prejudice the rights of compulsory heirs under Article 887 of the Civil Code.

VIII. SUMMARY

The right of accretion ensures the efficient distribution of an estate, preventing gaps or unintended beneficiaries. It operates under both testate and intestate succession, subject to conditions such as joint interest, absence of substitution, and lack of contrary intent by the testator. However, it is overridden by representation, substitution, or specific prohibitions.