Below is an in-depth discussion of inheritance of land and the conjugal property rules under Philippine law. This article draws primarily from the Family Code of the Philippines (Executive Order No. 209, as amended), the Civil Code of the Philippines (Republic Act No. 386, as amended), and the 1987 Philippine Constitution, among other relevant statutes and jurisprudence. This discussion is intended for general informational purposes and should not be construed as legal advice. For specific cases, consult a qualified Philippine attorney.

1. Constitutional Context on Land Ownership

Restriction on Foreign Ownership.
Under Section 7, Article XII of the 1987 Philippine Constitution, only Filipino citizens (and entities at least 60% owned by Filipinos) may acquire or hold title to private lands. Foreigners generally cannot own land in the Philippines, except in specific circumstances (e.g., acquisition by hereditary succession if the foreign heir is a legal or natural heir of the decedent who was a Filipino). Even then, there are restrictions—foreigners cannot hold more land than allowed by Philippine law.
Implications for Succession and Marriage.
When land is inherited by the heirs, Philippine citizenship of the heir is crucial for fully exercising rights of ownership over real property in the Philippines. Marital status or conjugal property considerations do not override the constitutional limitation that restricts foreigners from owning Philippine land in their own name (unless inherited by intestate succession as an heir of a Filipino).

2. Overview of Philippine Property Regimes for Married Couples

The property regime governing a married couple in the Philippines affects what is considered “conjugal” (or community) property and what is deemed exclusive property. The primary regimes under Philippine law are:

Absolute Community of Property (ACP).
This is the default property regime for marriages celebrated starting August 3, 1988 (the date the Family Code took effect), unless the spouses executed a valid prenuptial agreement choosing a different regime. Under ACP:
- Virtually all property owned by the spouses at the time of the marriage and acquired during the marriage becomes part of the “community” property.
- Exceptions include property acquired by either spouse before the marriage through gratuitous title (i.e., donation or inheritance), property for personal and exclusive use, or property expressly excluded by law.
Conjugal Partnership of Gains (CPG).
This was the default regime under the Civil Code before the effectivity of the Family Code in 1988. Marriages that took place before August 3, 1988, without a prenuptial agreement, are governed by CPG. Under CPG:
- Property acquired before marriage remains the exclusive property of each spouse.
- Only the “fruits,” income, and property acquired for value during the marriage (the gains) are considered conjugal.
Complete Separation of Property or Other Regimes.
Through a valid marriage settlement (prenuptial agreement), spouses can opt for complete separation of property or any other regime not contrary to law.

The distinction between the property regimes is important when determining how land is owned during marriage and, later, how it may be inherited.

3. General Rules on Conjugal (or Community) and Exclusive Property

Regardless of whether a marriage is governed by the Absolute Community of Property or the Conjugal Partnership of Gains, Philippine law uniformly states:

Property Acquired by Gratuitous Title (inheritance or donation) Remains Exclusive to the spouse who acquired it, unless the donor or testator specifically states otherwise.
Property for Personal Use (clothes, personal effects) generally remains exclusive property.
Fruits and Income of Exclusive Property under ACP form part of the absolute community. Under the older CPG regime, only the income (the fruits) is part of the conjugal partnership, but the underlying asset or capital remains exclusive.

Thus, if a spouse inherits land from a parent, that land belongs exclusively to that spouse, not to the conjugal or community property, unless explicitly stated by the donor or testator, or unless the spouses agreed otherwise in a marriage settlement.

4. Testamentary (With a Will) vs. Intestate (Without a Will) Succession

4.1 Testamentary Succession

Making a Will.
A person may dispose of his or her property by will (testament) in accordance with the formal requirements set out in the Civil Code. The testator may assign heirs, designate particular assets, and incorporate conditions or limitations, subject to mandatory “legitime” rules.
Legitime of Compulsory Heirs.
Under Philippine law, certain heirs—like legitimate children, the surviving spouse, illegitimate children, and in some cases ascendants—are entitled to a portion of the estate called the “legitime,” which the testator cannot freely dispose of. This forced portion limits the freedom to bequeath property to others.
Effect on Land.
If the land is bequeathed to a compulsory heir, that heir must receive at least the minimum share guaranteed by law. Excess (known as the “free portion”) can be distributed according to the testator’s wishes, so long as the total distribution respects the legitimes of the compulsory heirs.

4.2 Intestate Succession

When a Filipino citizen dies without a will, or with a void will, the estate is distributed according to the rules on intestate succession in the Civil Code. The general order of preference is:

Legitimate Children (or their descendants by right of representation)
Surviving Spouse
Illegitimate Children
Surviving Legitimate Parents or Ascendants
Collateral Relatives (siblings, nephews/nieces, etc.)

The specific share of the surviving spouse depends on the presence (or absence) of other heirs. For example, when the decedent leaves legitimate children, the spouse’s intestate share usually equals that of one legitimate child (though details vary depending on the number of children).

5. Inherited Land vs. Conjugal/Community Property

5.1 Exclusive Nature of Inherited Land

Inherited land is normally not part of the absolute community or conjugal partnership. The default rule is that property acquired by either spouse during marriage via gratuitous title (e.g., inheritance or donation) remains exclusive property. It is only in a custom or specific stipulation (e.g., if the will states the land should become conjugal/community property) that an exception could apply.

5.2 Contributions and Reimbursement

Even if the land is exclusive property, improvements on that land paid from conjugal or community funds may give rise to reimbursement claims by the conjugal or community estate against the exclusive property, or vice versa. The Family Code provides legal mechanisms to ensure fairness if either exclusive or conjugal property is used to improve or maintain the other.

6. Effect of Death on Conjugal or Community Property

6.1 Dissolution of the Property Regime

Upon the death of one spouse, the conjugal or community property regime is dissolved. Steps occur in this order:

Liquidation of the Conjugal / Community Property.
Before distributing the estate of the deceased, the couple’s property regime must be liquidated. This involves:
- Identifying and setting aside the exclusive properties of each spouse.
- Determining the conjugal/community properties.
- Determining any reimbursements owed between exclusive and community property.
- Splitting the net conjugal/community estate into two equal shares—one share for the surviving spouse, and the other share forming part of the estate of the deceased.
Distribution of the Estate.
After liquidation, the deceased spouse’s net share in the conjugal/community property is combined with the deceased spouse’s exclusive properties. This combined estate is then partitioned among the heirs via testate (with a will) or intestate (without a will) succession.

6.2 Surviving Spouse’s Share

The surviving spouse’s share is not just the inheritance portion recognized under inheritance law but also includes his or her half of the conjugal or community property. Common misunderstandings sometimes cause confusion as to whether the surviving spouse “inherits everything.” In reality:

The surviving spouse automatically owns half of the couple’s conjugal or community property by virtue of co-ownership or community ownership (the “spouse’s share”).
The other half of that conjugal/community property, plus the deceased’s exclusive properties, forms the estate subject to inheritance rules.
The spouse then inherits a share of the deceased’s estate according to the will or intestate succession rules, together with other heirs (e.g., children).

7. Special Considerations

Marriages Celebrated Under the Old Civil Code vs. Family Code.
If the marriage was celebrated before August 3, 1988, and there was no prenuptial agreement, the Conjugal Partnership of Gains applies. For marriages celebrated on or after August 3, 1988, with no prenuptial agreement, Absolute Community of Property applies.
Donations by Reason of Marriage (Donation Propter Nuptias).
Gifts given to the spouses in consideration of their marriage are often treated differently, but in general, the controlling principle remains that gifts or donations during the marriage to one spouse may remain exclusive if specified as such.
Foreign Divorce and its Effect on Property.
The Philippines does not generally recognize divorce except for certain cases, particularly if one spouse is a foreigner and obtains a foreign divorce recognized in that spouse’s jurisdiction (Art. 26, Family Code). If recognized by Philippine courts, it can dissolve the marital property regime. However, because the Philippines does not have absolute divorce for Filipino citizens (aside from those instances), the property regime often ends only upon death, a declaration of nullity or annulment of marriage, or legal separation (with court declaration).
Illegitimate Children.
Illegitimate children are also considered compulsory heirs, though they receive a lesser share than legitimate children. Any land or other property inherited by an illegitimate child is exclusive to that child unless encumbered or declared otherwise by law.
Estate Taxes.
Upon the death of a property owner, an estate tax must be settled before the estate is distributed to the heirs. The Tax Code (National Internal Revenue Code, as amended) provides guidelines and timelines for filing the estate tax return and settling liabilities. Estate tax compliance is crucial to transfer the title of land from the deceased to the heirs.
Land Titles and Transfer.
Once the heir is ascertained (through extrajudicial settlement for small, uncontested estates or judicial proceedings for contested or larger estates), the land title in the deceased’s name should be transferred. This process involves:
- Paying estate taxes and securing a Certificate Authorizing Registration (CAR) from the Bureau of Internal Revenue (BIR).
- Submitting documents to the Registry of Deeds to effect the transfer.

8. Practical Guidance and Reminders

Keep Accurate Records.
Spouses should maintain documentation of which properties were acquired before marriage, inherited, or donated, to distinguish exclusive from community/conjugal property.
Execute a Will or Marriage Settlement When Appropriate.
To avoid confusion or potential disputes, individuals with significant assets (especially land) often draft a will. Spouses who wish to adopt a different regime (e.g., separation of property) must do so through a valid prenuptial agreement before marriage.
Seek Timely Legal Advice.
Complexities often arise (e.g., multiple marriages, illegitimate children, foreign divorce, incomplete land titles) that require professional legal help. Early consultation with an attorney helps ensure proper planning and compliance.
Comply with Estate Settlement Procedures.
The estate must be settled (either extrajudicially or judicially) to legally transfer land to heirs. Delays in settling the estate can result in penalties, surcharges, or difficulty when heirs decide to sell or develop inherited land later.

9. Summary of Key Points

The 1987 Philippine Constitution strictly limits land ownership to Filipino citizens or Filipino-owned corporations, subject to particular exceptions (e.g., inheritance by a foreigner who is a legal heir, but even then, with limitations).
Inheritance of land by one spouse does not automatically become conjugal or community property; generally, inheritance remains the exclusive property of the inheriting spouse.
Upon the death of a spouse, the conjugal/community estate is first liquidated (half belongs to the surviving spouse, the other half to the decedent). The deceased’s half, plus any exclusive assets, is then distributed to heirs following testate (with a will) or intestate succession rules.
A surviving spouse does not inherit the entire property automatically but receives his/her share of conjugal/community assets plus a portion of the deceased’s estate.
Compulsory heirs (children, spouse, etc.) have legitime entitlements that limit the freedom of a testator in disposing of property in a will.
Estate taxes and formal transfer procedures must be completed for an heir to secure the land title in his or her name.

Disclaimer

This article provides general legal information based on Philippine law as of this writing. Laws may be amended or interpreted differently over time. For specific questions or disputes, individuals should consult a qualified Philippine lawyer to obtain professional advice tailored to their situation.