Compulsory Succession: Determination of the Legitime
In Philippine civil law, under the Civil Code of the Philippines, the concept of legitime arises in the context of compulsory succession, which guarantees certain heirs a fixed portion of the estate of the decedent. Below is a comprehensive discussion of its nature, determination, and nuances.
1. Definition of Legitime
Legitime is defined under Article 886 of the Civil Code as:
"The part of the testator's property which he cannot dispose of because the law has reserved it for certain heirs, called compulsory heirs."
It is a statutory portion of the inheritance that is mandatorily allotted to the compulsory heirs, and the decedent cannot deprive them of this share without a valid legal cause.
2. Compulsory Heirs
Under Article 887, the compulsory heirs are:
- Legitimate Children and Descendants – They succeed in their own right or by representation.
- Legitimate Parents and Ascendants – They inherit in default of legitimate descendants.
- Illegitimate Children – Entitled to one-half of the share of legitimate children.
- The Surviving Spouse – Entitled to a share depending on the regime of the property relationship and coexisting heirs.
- In Certain Cases, the State – Only when there are no other compulsory heirs.
3. Basis for Determining Legitime
The legitime is computed based on the net estate, which is:
The gross estate minus debts, charges, and obligations, as well as funeral expenses, taxes, and administrative expenses.
Formula:
Net Estate = Gross Estate - Liabilities
4. Shares of Compulsory Heirs
The allocation of legitime depends on the composition of the compulsory heirs:
a. Legitimate Children and/or Descendants
- If there is one legitimate child, the legitime is 1/2 of the net estate.
- If there are two or more legitimate children, they collectively share 1/2 of the net estate equally.
b. Legitimate Parents and/or Ascendants
- In the absence of legitimate children or descendants, the legitimate parents or ascendants are entitled to 1/2 of the net estate.
c. Illegitimate Children
- Entitled to 1/2 of the share of a legitimate child.
- They share this portion collectively if there are multiple illegitimate children.
d. Surviving Spouse
The legitime of the surviving spouse varies based on the presence of other heirs:
- With legitimate children/descendants: Equal to the share of one legitimate child.
- With legitimate parents/ascendants: 1/4 of the net estate.
- With illegitimate children only: 1/2 of the net estate if the surviving spouse is the sole heir; otherwise, the share is equal to the share of one illegitimate child.
e. In Default of Legitimate and Illegitimate Heirs
- The surviving spouse may inherit the entire estate as the only compulsory heir.
5. Rules for Partition
- The free portion of the estate is the balance after deducting the legitime from the net estate. The testator may freely dispose of this portion through a will.
- Disinheritance of a compulsory heir requires compliance with strict grounds and procedural requirements under Articles 915 to 922.
- In cases of preterition (omission of a compulsory heir), the institution of heirs and legacies/devices are annulled, and the estate is distributed as though in intestacy.
6. Special Cases in the Determination of Legitime
a. Advances on Legitime
- Donations inter vivos or advances given during the decedent's lifetime are charged against the legitime under Article 908.
- Excess donations may be reduced to preserve the legitime.
b. Collation
- Legitimate children and descendants must bring into the estate advances received to compute the legitime properly.
c. Reduction of Testamentary Dispositions
- If the testator’s dispositions impair the legitime, the provisions in the will are reduced proportionally under Articles 906 and 907.
7. Application of the Law
Courts are meticulous in upholding the legitime of compulsory heirs. Any disposition in violation of the legitime is void or reducible to align with statutory requirements. Legal and tax advisors, executors, and administrators must ensure compliance to avoid litigation or disputes.
Summary Table of Legitime Shares
| Compulsory Heir | Share in Net Estate |
|---|---|
| Legitimate Children | 1/2 collectively (equal sharing) |
| Legitimate Parents | 1/2 collectively |
| Illegitimate Children | 1/2 of a legitimate child's share |
| Surviving Spouse | Varies as described above |
The determination of legitime requires a clear understanding of the Civil Code provisions, proper valuation of the estate, and careful consideration of legal nuances to protect the interests of the compulsory heirs while respecting the decedent's testamentary wishes.