diagrams legitimes printable

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This is an example of Art. 887

T- testator

Fand M- are his parents

A - is T’s legitimate child

B – T’s illegitimate child

S – T’s surviving spouse

W - the wife of A

Rules:

1. A, B, and S are entitled to their legitimes even if all of them are present.

2. F and M are entitled to their legitimes in default of A.

3. If only F, M, S and B are present, they are all entitled to their legitimes.

4. If only F and A are present, A is entitled to his legitime but not F, who is only secondary compulsory heir. Relate this to Article 962 of the NCC. The principle of nearer excludes the farther.

5. W who is A’s wife is not compulsory heir of T but is a compulsory heir of A.

F M

T S

A W B

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Gross Estate

- Debts and Charges

___________________________

Net Estate

+ Collationable Donation (if any)

___________________________

Net Distributable Estate

This is the formula on how to compute the Net Distributable Estate of the testator.

Ex.

Gross Estate = P 1, 000, 000.00

Donation inter vivos = P 800,000.00

Debts/Charges/ Liabilities = P 200, 000.00

Apply the formula:

Net Estate = P 1,000, 000.00 – P 200,000.00

= P 800,000.00

Net Distributable Estate = Net estate + Collationable Donation

= P 800,000.00 + P 800,000.00

= P 1, 600, 00.00

Art. 888 application

Legitime of the legitimate children and decendants

F

A B

F = father

A and B = legitimate children

A and B (legitime) = ½ of the net hereditary estate

Ex.

Net Hereditary Estate = P 1, 000, 000.00

A and B (legitime) = ½ (P1, 000, 000.00)

= P 500, 000.00

A and B’s legitime = P500, 000.00/ 2

A’s legitime = P250, 000.00

B’s legitime = P 250, 000.00

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½ of P1 M = P 500K

½ of 1M = P 500K

A and B legitime

Free Disposable Portion

Application of Article 889.

Legitime of the legitimate parents and ascendants

M F

C

M = mother (legitimate parent)

F = father (legitimate parent)

C = child (testator)

C’s Estate = P 1,000, 000.00

Survived by his father and mother only, F and M

Surviving parents are entitled to ½ of the hereditary estate of C

F and M’s legitime = ½ of P 1,000,000.00

= P 500, 000.00

F and M’s legitime = P 500k/2

F’s legitime = P250, 000.00

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½ of P 1 M = P 500K

½ of 1 M = P 500K

F and M’s legitime

FDP

M’s legitme = P250, 000.00

Application of Article 890.

GM GF GG PP

M T F

GM and GF = maternal grandparents

GG and PP = paternal grandparents

F = father

M = mother

T = testator

Estate = P 1 M

Rules:

If all survive except T, the grand parents get nothing, they are excluded. Legitime of M and F = ½ of the estate which is P500, 000.00, so each M and F are entitled to P250, 000.00. The other ½ of P 1 M which is P 500, 000.00 shall belong to the FDP.

If M predeceased T , F gets the entire P500, 000.00 as legitime. The remaining P500,000.00 is the FDP. Gm and GF cannot represent because there is no representation in the ascending line and also the relative nearest in degree excludes more distant ones.

If and M predeceased T, and the others are still alive, the maternal line shall get ½ of the legitime and ½ to the paternal line.

To illustrate this:

Cs estate = P1M

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Surivived by the following:

GM and GF - maternal grandparents

GG and PP – paternal grandparents

GM, GF, GG and PP’s legitime = ½ of the P1M

= P 500, 000.00

FDP = ½ of 1 M

= P500,000.00

GM and GF = P250,000.00/2

GG and PP = P250, 000.00/2

GM= P125, 000.00

GF = P125,000.00

GG= P125, 000.00

PP = P125, 000.00

If the only survivors are ascendants of different degrees, as when only GM and the mother of PP survived.

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½ 0f P1M = P500K

FDP

P 125 K for GF

P 125 K for GM

P 125 K for PP

P 125 K for GG

To illustrate:

GGMP

GM GF GG PP

M T F

As to GM and GGMP who can inherit from T which is the case of the grand parent and the great grand parent

The legitime shall pertain entirely to the ones nearest in degree of either line, that is GM the grandmother eing nearer on degree than the great grand mother GGMP, gets the entire legitime.

Article 891. Reserva Troncal.

Requisites first:

Chua v. CFI.-- 1. The property was acquired by a person from an ascendant of from abrother or sister by gratuitous title.2. Said person died without legitimate issue.3. The property is inherited by another ascendant by gratuitous title: like donation, remission or succession either through testamentary succession or by operation of law.4. There are relatives w/in the third degree belonging to the line from w/c saidproperty came.

Purpose:

The purpose of reserva troncal is to return the property to where itoriginated and from where it strayed due to the accident of marriage. "Accident" here meansunforeseen development.

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M and F are the parents of C. M died leaving a will, giving a parcel of land to C. C died one month later without any descendant and without any will. The father of F then inherited the land. This land is subject to what is known as reserve troncal or also known as reserve lenial. This means that F owns it until he dies, at his death it should NOT go to anybody whom he desires, but is reserved by the law in favor of the relatives of M. In favor of the line which the property came. F has only the usufructuary rights over the land he cannot dispose it nor pass to his heirs. of 46

C

Third degree relatives Trans

mission is

by operation

of law (legal succession;

or legitime in testa

mentary

succession

(Called the origin) M

F is called the reservoir or reservista; exercised the usufructuary right

Transmission through

gratuitous title:

succession, donation or remission

Called the propositus; it is from him the degree is counted

F after his death shall return the property to the relatives of M within the 3rd degree of consangunity

Let’s have the figures applying the reserve troncal, wherein the transmission from the propositus to the reservista is not though intestate succession but testate succession.

M (origin) F (reservista) FB (brother)

C

(propositus)

A parcel land worth P1M is transmitted to C from M through succession. Upon death of C, C makes a will named F as his general heir.

So F’s legitime is = ½ of P1M

= P500,000.00

FDP is also P500, 000.00 which will go to F as a voluntary heir

So the subject of reserve troncal is only the P500,000.00 legitime of F which should be given back to the third degree relatives of the blood line of M. The other P500,000.00 which he inherited as a voluntary heir shall go to his brother FB as the legal heir of F.

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Transmission through gratuitous title: donation, succession, remission

Transmission is through a will

Parcel of land worth

1M

F’s legitime =P 500K

F as voluntary heir = P500K

Return the legitime P500K to the 3rd

degree relativesThird degree

relatives

Question: as to whom the 3rd degree relatives covered by reserve troncal? Who are those within the 3rd degree relatives by blood counted from the prositus in maternal line in the problem above?

Art. 892. One legitimate child and surviving spouse – legitimate child (1/2); surviving spouse (1/4)

If there are 2 or more legitimate children, the spouse is entitled to the portion equal to the legitimates.

In both cases the legitime of the spouse can be taken in the free disposable portion.

Lets apply the formula.

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C (propositus)

M (deceased mother)

GM GF

GGM1 GGP1 GGM2 GGP2

Other brothers and sisters of M

Other brothers and sisters of the propositus

Nephews and nieces of the propositus

T’s estate =1M

Surviving relatives are:

B = legitimate child

W = surviving spouse

T W (surviving spouse) ¼ of the Estate

B (legitimate child) ½ of the estate

B’s legitime = ½ of P1M

= ½ (P 1,000,000.00)

= P 500, 000.00

W’s legitime =1/4 of 1M

= ¼ (P1, 000, 000.00)

= P250, 000.00

FDP = P 250, 000.00

Lets have the pie presentation

Lets have an example of the second paragraph:

T died testate leaving an estate worth P 1M.

T’s estate = 1M

Survived by the following:

A =legitimate child

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B’s legitime= P500K

½ of 1M

¼ of 1M

¼ of 1M

W’s legitime= P250,00

FDP

B= legitimate child

C = legitimate child

D = legitimate child


To illustrate:

T W surviving spouse (equal share with her legitimate children)

A B C D

(legitimate children of T and W)

In this case, we have to apply par. 2 which stated that the legitime of the surviving spouse shall be equal to the legitime of the legitimate children. Since there are 4 legitimate children in our example, A, B, C, and D shall be entitled to ½ of the estate as their legitime:

A, B, C, and D’s legitime = ½ of P1M

= P 500,000.00/4

A = P500,000/4

= P125,000

B = P 500, 000.00/4

= P125, 000.00

C = P500,000/4

= P125,000.00

D = P500,000.00/4

= P125, 000.00

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A=P125K

C=P125K

D=P125K

B=P125K

A, B, C, and D’s legitime =1/2 0f 1M

=P500K

FDP= ½ 0f 1M

=P500K

FDP- that’s where we get the legitme of the surviving

spouse W

W’s legitime should be P125,000.00 too equal to the legitime of his/her legitimate children which shall be deducted from FDP which is the P500, 000.00 – P125, 000.00.

The remaining FDP = P500, 000.00 – P 125,000.00

= P325, 000.00

So lets have the pie so we have a thorough imagination of how the shares look like:

Art. 893 example

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Legitime of A, B, C and D = ½ of P1M

= P500K

A = P125K

W = P125K

D = P125K

C = P125

B = P125K

FDP = P375K

W’s legitime which is eual to her children’s legitime P125,000 deducted from the FDP.

Legitimate parents and surviving spouse – legitimate parents (1/2); surviving spouse (1/4)

Testator T leaves an estate worth 1M



M = legitimate mother

F = legitimate father

To illustrate:

M F

T W (surviving spouse)

So le’s make use of the formula:

M and F’s legitime = ½ of 1M

= ½ (P1,000,000.00)

= P500,000.00

M’s legitime = P500,000.00/2

= P250, 000.00

F’s legitime = P500,000.00/2

= P 250, 000.00

W’s legitime = ¼ of P 1,000,000.00

= ¼ ( P1,000,000.00)

= P 250, 000.00

FDP = P250, 000.00

Lets have the pie presentation:

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½ of 1M

¼ of 1M

F and M’s legitime= ½ of

1M

= P 500k

F’ s legitme = P250K

M’ s legitme = P250K

W’ s legitme = P250K

W’s legitime = ¼ of 1M

= P250K

FDP = P 250K

Art. 894. Surviving spouse (1/3) and the illegitimate children (1/3)

Ex.

T’s estate = P1M


X = recognized natural child (illegitimate)

Y = acknowledge illegitimate child


Note: Broken line is a symbole for illegitimacy for purposes of succession

T W (surviving spouse) W’s legitime 1/3 of 1M

X Y

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Recognized illegitimate children of T = 1/3 of 1M

So let’s apply the formula:

X and Y’s legitime = 1/3 of P 1M

= 1/3 (P 1,000, 000.00)

= P 333,333.33 repeating decimal

X’s legitime = P 333, 333.33/2

= P 166, 666.66 repeating decimal

Y’s legitime = P333,333.33 /2


W’s legitime = 1/3 of P1, 000,000.00

= 1/3 (P1,000,000.00)

= P333, 333.33 repeating decimal

FDP = 1/3 of P1,000,000.00


Let’s present this in pie form:

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Legitime of X and Y = 1/3 of 1M

= P 333, 333.33

X = P166K

Y = P166K

W’s legitime = 1/3 of !M

= P333,333.33

W = P333, 333.33

FDP = P 333, 333.33

Art. 895 as amended by the Family Code, deleting the distinction between natural acknowledge child and spurious child which are considered all illegitimate as long as they are acknowledge during the lifetime of the testator.

Legitimate children and illegitimate children – legitimate children (1/2); illegitimate children (1/2 of the share of each legitimate child)

Lets go to the example:

T’s estate =1M


A= legitimate child of T

B = legitimate child of T

C = legitimate child of T

D = legitimate child of T

Q = illegitimate child of T

R = spurious child of T (acknowledge)

S = natural child (acknowledge)

U = illegitimate child

V = illegitimate child

X = illegitimate child

Y= illegitimate child

Z= illegitimate child

In short T leaves 4 legitimate children A, B, C, and D

T also leaves 10 illegitimate children O, P, Q, R, S, U, V, X, Y and Z

So let’s make use of the formula:

A, B, C and D’s legitime = ½ of 1M

= ½ (P1,000,000.00)

= P 500,000.00/4

A’s legitime = P125, 000.00

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B’s legitime = P125, 000.00

C’s legitime = P125, 000.00

D’s legitime = P125, 000.00

Let’s determine now the share of the illegitmates which is ½ of the share of the legitimate:

O, P, Q, R, S, U,V, X, Y and Z’s legitime = ½ of P 125,000.00

= P62, 500.00

Supposed to be:

O’s legitime = P 62, 500.00

P’s legitime = P62, 500.00

Q’s legitime = P 62, 500.00

R’s legitime = P 62, 500.00

S’s legitime = P62, 500.00

U’s legitime = P 62, 500.00

V’s legitime =P 62, 500.00

X’s legitime = P62, 500.00

Y’s legitime = P62, 500.00

Z’s legitime = P 62, 500.00

Total = P 625, 000.00

FDP is only = ½ of 1M

= P500, 000.00

So in this case the deficiency shall be shouldered by the illegitimates.

So the correct computation shall be:

The remaining FDP which is P500, 000.00 / 10 in order to get the respective shares of the 10 illegitimate children:

O’s legitime = P 500, 000.00/10 - P 50, 000.00

P’s legitime = P 500, 000.00/10 - P 50, 000.00

Q’s legitime = P 500, 000.00/10 P 50, 000.00

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R’s legitime = P 500, 000.00/10 P 50, 000.00

S’s legitime = P 500, 000.00/10 P 50, 000.00

U’s legitime = P 500, 000.00/10 P 50, 000.00

V’s legitime = P 500, 000.00/10 P 50, 000.00

X’s legitime = P 500,000.00/10 P 50, 000.00

Y’s legitime = P 500,000.00/10 P 50, 000.00

Z’s legitime = P 500,000.00/10 P 50, 000.00

Total = P 500,000.00

So let’s have the pie presentation:

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Legitime of the illegitimates which is supposed to be ½ of P125K which is P62, 500.00 reduced to FDP/10 = P500K/10= P50,000.00 due to defiency in the FDP to ver the full legitime of illegitimate children

Z’s legitime = P50K

Y’s legitime = P50K

X’s legitime = P50K

V’s legitime = P50KU’s legitime =

P50KS’s legitime =

P50K

R’s legitime = P50K

Q’s legitime = P50K

P’s legitime = P50K

O’s legitime = P50K

Legitime of A, B, C and D

= ½ of P 1M -> P500K

A’s legitime = P125 K

D’s legitime = P125 K

C’s legitime = P125 K

B’s legitime = P125 K

Let’s have another scenario when: the legitimate children, the surviving spouse, and the illegitimate children concur

T died, survived by the following:

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A= legitimate child

B= legitimate child

C= legitimate child

D= legitimate child

W= the surviving spouse

V= illegitimate child

X= illegitimate child

Y=illegitimate child

Z=acknowledge natural child

Estate= P1,000,000.00

The sharing should be in accordance with article 898, so let’s traverse a little, let’s jump to article 898 for purposes of comparison:

With reference to article 898 we come up with this sharing:

½ of P1M= legitime of the legitimate children (A, B, C, and D)

W’s legitime shall be equal to 1 share of the legitimate child

½ of the legitime of the legitimate child for illegitimate children (V,X, Y, and Z)

Legitime of A, B, C and D= P500,000.00/4

A’s legitime = P125,000.00

B’s legitime = P125,000.00

C’s legitme = P125,000.00

D’s legitime =P125,000.00

W’s share should also be P125,000.00 to be deducted from the FDP which is P500,000.00

The remaining FDP is equals to P375,000.00

Then we will determine the shares of the 4 illegitmate children after satisfying the legitime of the legitmate children and the surviving spouse.

V, X, Y and Z’s legitime = (½ of the legitime of the legitimate children) or ½ of the legitme of 1 legitmate child

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= (P500,000.00/2)

= P250,000.00/4

V’s legitime=P62,500.00

X’s legitime =P62,500.00

Y’s legitime = P62,500.00

Z’s legitime =P62, 500.00

Remaining FDP =P375,000.00 – P250,000.00

FDP= P125,000.00

So let’s have the illustration:

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Art. 896.

Legitimate parents and illegitimate children - legitimate parents (1/2); illegitimate children (1/4)

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A= P125K A= P125K A= P125K

A= P125K

A= P125K

FDP= P125K

W’s legitime (surviving spouse)

= P125K

D= P125K

C= P125K

B= P125KLegitime of legitimate children A, B, C, and D

½ of P1M

Legitime of the illegitimate

children V,X,Y an Z

So here we go let’s have an example using the formula:

T’s estate = P1M


X = acknowledge natural child

Y = illegitimated (acknowledge)

Z = recognized illegitimate

M = mother of T

F = father of T

To illustrate:

M F

T

X Y Z

M and F’s legitime = ½ of P1, 000,000.00

= ½ ( P1,000, 000.00)

= P500, 000.00/ 2

M’s legitime = P 250, 000.00

F’s legitime = P250, 000.00

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M and F’s legitime = ½ of 1 M

X, Y and Z’s legitime ( illegitimate children) = ¼ of 1M

X, Y and Z’s legitime = ¼ of P 1, 000, 000.00

= ¼ (P1,000,000.00)

= P 250,000.00/3

X’s legitime = P 83, 333.33 repeating decimal

Y’s legitime = P 83, 333.33 repeating decimal

Z’s legitime = P 83, 333.33 repeating decimal

Let’s present this one in pie form:

Art. 897. Surviving spouse concurring with legitimate children. The share of surviving spouse shall be equal to the share of 1 legitimate child.

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M and F’s legitime = ½ of P1M= P500K

F = P250K

M = P250K

X = P83, 333.33

Y= P83, 333.33

Z= P83, 333.33

X, Y and Z’s legitime+ ¼ of P1M =PP250K/3 = P83,888.33

FDP = P 250K

So let us go to example:

T’s estate = 1M


A= legitimate child

B = legitimate child

C = legitimate child

D = legitimate child

E = legitimate child

F = legitimate child


So lets illustrate applying the rules on legitime:

T W ( surviving spouse) equal share with one legitimate child

A B C D E F

So let’s distribute estate using the formula:

A’B, C, D, E, and F’s legitime = ½ of P1, 000,000.00

= ½ ( P1,000,000.00)

= P500, 000.00 / 6

A’s legitime = P 83, 333. 33 repeating decimal

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They are all entitled to ½ of P1M as their legitime

B’s legitime = P 83, 333. 33 repeating decimal

C’s legitime = P 83, 333. 33 repeating decimal

D’s legitime = P 83, 333. 33 repeating decimal

E’s legitime = P 83, 333. 33 repeating decimal

F’s legitime = P 83, 333. 33 repeating decimal

W’s legitime then should also P 83, 333.33 equal to 1 share of the legitimate child

FDP = P416, 666. 66 repeating decimal

Lets makes a pie diagram for this:

Art. 898. Legitimate children, illegitimate children, and surviving spouse – legitimate children (1/2); illegitimate children (1/2 of the share of each legitimate child); surviving spouse (equal to share of one child; the share of the illegitimate children shall be reduced if necessary)

Let’s have an example:

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A, B, C, D, E and F’s legitime ½ of P1M = P500K

A = P83K

W = P83KF = P83K

E = P83K

D = P83K

C = P83K

B = P83K

W’s legitime which is equal to 1 share to her legitimate

child

FDP = P 416,666.66

T’s estate = 1M


A= legitimate child

B= legitimate child

C= legitimate child

W= surviving spouse

Q =illegitimate (acknowledge)

R= illegitimate acknowledge child

S = illegitimate child (recognized)

U = natural acknowledge child

V = recognized illegitimate

Let’s illustrate:

T W (surviving spouse) equal to 1 legitmate child

Q R S U V A B C

So let’s apply the formula:

A, B, and C’s legitime = ½ of P1,000,000.00

= P500, 000.00/3

A’s legitime = P 166, 666. 66 repeating decimal

B’s legitime = P 166, 666. 66 repeating decimal

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½ of the share of one

legitimate child

½ of 1 M

C’s legitime = P 166, 666. 66 repeating decimal

W’s legitime = P 166, 666.66 repeating decimal

So the remaining FDP = P 333, 333.33 repeating decimal

Suppose to be the illegitimate is entitled to the share of ½ of the legitimate child, that is supposedly P 83, 333.33 each however, there are 5 of those illegitimates in order for them to be given ½ of the share of the legitimate each, the total amount needed is P 416, 666. 66 which exceeded the FDP left which is P 333, 333.33. So the legitimates shall suffer the deficiency, their shares shall be reduced. Since the FDP left is P 333, 333.33 this should be divided by 5 illegitimates.

Q, R, S, U, V’s legitime (illegitimate) = P333, 333.33/5

= P 66, 666. 66

Q’s legitime = P 66, 666.66 repeating decimal

R’s legitime = P 66, 666.66 repeating decimal

S’s legitime = P 66, 666.66 repeating decimal

U’s legitime = P 66, 666.66 repeating decimal

V’s legitime = P 66, 666.66 repeating decimal

Let’s have the pie:

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A, B, and C’s

legitime = ½ of

1M

W ‘s legitime = 1 share of the

legitimate child

A= P166K

W= P166K

C = P166K

B = P166K

Q = P 66K

R = P 66K

S = P 66K

U = P 66K

V = P 66K

Art. 899. Legitimate parents, illegitimate children, and surviving spouse – legitimate parents (1/2); illegitimate children (1/4); surviving spouse (1/8)

Ex.

T’s estate = 1M


M = T’s mother

F = T’s father


O = illegitimate child (acknowledge)

P = illegitimate child acknowledge

Q = natural child acknowledge

Let’s illustrate:

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Entitled to ½ of the 1M

M F

T W surviving spouse (1/8 of 1M)

O P Q

Lets apply the formula:

M and F ‘s legitime = ½ of P 1, 000, 000.00

= P 500, 000.00/2

M’s legitime = P 250, 000.00

F’s legitime = P 250, 000.00

W’s legitime = 1/8 of P1, 000, 000.00

= P 125, 000.00

O, P, and Q’s legitime = ¼ of P 1, 000, 000.00

= P 250, 000.00/3

O’s legitime = P 83, 333.33 repeating decimal

P’s legitime = P 83, 333. 33 repeating decimal

Q’s legitime = P 83, 333. 33 repeating decimal

FDP = P 125, 000.00

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Entitled to ¼ of 1M share of the illegitimate children

Let’s present the pie:

Art. 900 application.

Surviving spouse alone – (1/2); if in articulo mortis and not cohabiting for more than five years (1/3)

Ex.

T’s estate = 1M

Surviving heir:

W= T’s wife

T W ( surviving spouse) ½ of 1M

W’s legitime =1/2 of 1M

= ½ (P 1,000,000.00)

= P 500, 000.00

FDP = P 500, 000.00

If died within 3months from marriage share of the spouse is reduced to 1/3 of the 1M

W’s legitime = 1/3 of 1M

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M and F’s legitime = ½ of

1M

O, P, and Q’s legitime = ¼ of

the 1M

O = P 83K

O = P 83K

O = P 83K

FDP = P 125K

Legitime of the surviving spouse 1/8

or 1M = P 125K

F’s legitime = P250K

M’s legitime = P250K

= P 333, 333. 33 repeating decimal

If cohabiting within 5 years, died within 3 months after marriage: go back to the general rule: surviving spouse is agan entitled to ½ of the 1M.

Pie: general Rule:

Pie : exemption:

Art 901. If only the illegitimate survived and no compulsory heir the illegitimate children is entitled to ½ of the estate.

Ex.

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½ of 1M legitime of W = P500K

FDP = P500k

1/3 legitime of the spouse if in articulo mortis = P 333, 333.33

FDP = P 666 K

T ‘s estate =P1M

Survived only by illegitimate children: X and Y

T

X Y

X and Y’s legitime = ½ of 1M

= ½ ( P1,000,000.00)

= P 500,000.00/2

X’s legitime = P 250, 000.00

Y’s legitime = P 250, 000.00

Art. 902. Right of illegitimate children vis a vis Art 990.on right of representation.

T (legitimate)

O (illegitimate)

P (illegitimate)

T’s estate = 1M

X (stranger) legacy = P500, 000.00

O predeceased T

Question: Can P represent his illegitimate father O?

Answer: Yes

Question: How much if any can P get?

Answer: P can inherit the P500, 000.00 O’s share in T’s estate by right of representation.

X can get her legacy worth = P500, 000.00 from the FDP

Question: can the illegitimate descendants of legitimate children inherit by right of representation?

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Answer: No, because of the barrier between the legitimate family.

Ex.

T (legitimate)

B

C y

B predecease T

Question: can C represent B?

Answer: yes because legitimate ascendants always can represent legitimate ascendants.

Question : can Y represent B?

Answer : No because of the barrier between the legitimate family.

But what if we B who predeceases is an illegitimate?

T

B

B predeceased T

C y

Question:

Can C represent B?

Answer: Yes because Under art. 902

Question: can Y represent B?

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Answer : Yes Under art. 902.

Art. 903. -- Illeg. parents (1/4) and SS (1/4) ½ FDP

Ex:

Illegitimate testator’ s estate T = P 1M

Survived by:

M and F = parents of T


Distribute T’s estate:

Mand F’s legitime = ¼ of 1M

= ¼ ( P1,000,000.00)

= P250,000.00/2

M’s legitime = P125,000.00

F’s legitime = P125,000.00

W’s legitime = ¼ of 1M

= ¼ (P1,000,000.00)

= P 250,000.00

FDP = ½ of 1M

= ½ (P1,000,000.00)

= P500,000.00

Art 906. Art. 906. Any compulsory heir to whom the testator has left by any title less than the legitime belonging to him may demand that the same be fully satisfied. (815) A. This article says left by “any title.” It means left by “gratuitous title.” This is because donations

inter vivos are considered advances on the legitime. B. This article should be read with Articles 855, 909, and 910

C. Exceptions: 1. Donations inter vivos where the donor stipulates that it shall not form part of the legitime.

(Article 1062) 2. Testamentary dispositions, unless it is provided that it shall form part of the legitime.

(Article 1063)

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Let’s have one example using Art. 855.

T

A B C

T only instituted A and C in the will

T’s estate = 1M

B = has donation intervivos = P200, 000.00

A = ¾ C = 1/4

X legacy = P 100,000.00

Net hereditary estate = Net estate + donation intervivos

= P 1,000,000.00 + P 200,000.00

= P 1, 200, 000.00

A, B, and C’s legitime = ½ of P1 200 000.00

= ½ (P1, 200, 000.00)

= P 600, 000.00

FDP= P600,000.00 – legacy X P100,000.00

= P500,000.00

Legitime Voluntary heir

A P300,000.00 (1x) ¾ (P500K) = P375K

B (P300,000.00 – P 200,000.00 {donation intervivos} = P100,000.00)

C P300, 000.00 (1x) ¼ (P500K) = P125K

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Legacy X = P100k (1/3x)

How do we get the P100,000.00 remaining legitime for B? B gets less than his legitime, he is still entitled to P100,000.00. let’s go back to our algebra long time ago.

Ratio and proportion:

Let x be the value of each contribution to satisfy B’s share as compulsory heir

x + x + 1/3x = P100,000

3/3x+3/3x+1/3x =P100,000.00

X = P42, 857.14

X = P42, 857.14

A’s proportionate contribution = 1 x P42, 857.14

= P 42, 857.14

C’s proportionate contribution = 1 x P 42, 857.14

= P42, 857.14

X legacy’s contribution = 1/3 x P42, 857.14

= P 14, 285.71

The legitime and the corresponding legacy has the following reduction:

legitime voluntary heir Total inheritance

A P300, 000.00 – P 42,857.73 = P257, 142. 27 P375,000.00 P632, 142.27

B P100,000.00 P0.00 P100,000.00

C P300,000.00 – P 42, 857,73 = P257, 142.27 P125,000.00 P382, 142.27

X legacy P100,000.00 – P14, 285.91 = P85, 714. 09

Art 908.

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Art. 908. To determine the legitime, the value of the property left at the death of thetestator shall be considered, deducting all debts and charges, which shall not include thoseimposed in the will.To the net value of the hereditary estate, shall be added the value of all donations bythe testator that are subject to collation, at the time he made them. How to compute the net estate:1. Inventory all gross assets.2. Deduct unpaid debts from the gross assets since the debts of the decedent are to be

paid by his estate.Gross assets - Debts = Available assets.3. Add donations inter vivos made by the decedent to anyone. The value of the donatedproperty is to be ascertained at the time the donation was made. Any change in the value is forthe account of the donee-owner.

Net Estate = Gross estate – debt’s/charges/ liabilities

Net Estate + Donations = Net Hereditary Estate.|The basis for computing the legitimeGross Assets P2,500,000Outstanding debts 500,000Available assets 2,000,000Donation to eldest son + 300,000!991 stock to brother + 500,000Donation to daughter + 200,000Net Estate P3,000,000

Net Estate = P2,500,000.00 – P500,000.00

= P2,000,000.00

Net Hereditary Estate = Net Estate + collationable donations

= P2,000,000.00 + [ P300,000.00+P500,000.00+P200,000.00]

= P 2,000,000.00 +P 1,000,000.00

= P 3,000,000.00

If there are 3 children - legitime = ½ of P3,000,000.00 = 1,500,000/3

500,000 each.

Spouse - legitime = 500,000.

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FDP = P1,000,000.00

Art. 910. Donations which an illegitimate child* may have received during thelifetime of his father or mother, shall be charged to his legitime.Should they exceed the portion that can be freely disposed of, they shall be reducedin the manner prescribed by this Code.Articles 909 and 910 are taken together.A. 1. Donation to child, whether legitimate or illegitimateDonation to parents or ascendants (Art. 1062.)General rule: Charged to the legitimeException: If the testator provides otherwise. (Art. 1062.)2. Donation to spouse

General rule: Not allowed.Exception: Gifts of moderate value; treat the same as a donation to a compulsoryheir.3. Donation to a stranger -- charged to the free portion.B. Collation (Art. 1061.)1. Three sensesa. Computation.-- Art. 908, par. 2b. Imputation.-- Articles 909 and 910.c. Reduction/ return.-- Articles 911 to 913.

T

A B C D E

T instituted A, B, C, D and E as heir.

T’s estate = P100,000.00

A donation = P15,000.00

M stranger donation = P30,000.00

E donation illegitimate child = P60,000.00

Debts = P35,000.00

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Net estate = Gross estate – debts

= P100,000.00 – P35,000.00

= P65,000.00

Net hereditary estate = Net estate + collationable donations intervivos

= P65,000.00 + [ P15,000.00+P60,000.00]

= P65,000.00 + 75,000.00

= P140,000.00

A,B, C, D’s legitime = 1/2 of P170,000.00

= ½ (P170,000.00)

= P70,000.00/4

Legitime Donation’s advance to legitime

A’s legitime = P 17, 500.00 - P15,000.00 P2,500.00

B’s legitime = P 17, 500.00 0 P17,500.00

C’s legitime = P 17, 500.00 0 P17,500.00

D’s legitime = P 17, 500.00 0 P17,500.00

E’s legitime = P 8, 750.00 - P60,000.00 (- P51, 250.00)

FDP = P70,000.00

Remaining FDP = P70,000.00 – P8, 750.00 = P61, 250.00

M’s donation intervivos = P30,000.00

All deductibles to the FDP = M’s donation +E’s donations

= P81, 250.00

FDP – deductible donations = P61, 250.00 – P81, 250.00

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= -P20,000.00 (both shall be reduced proportionately by 20,000

M’s donation= P30, 000.00/ P90,000.00 = P30,000.00÷P30,000.00 = 1

P90,000.00 ÷P30,000.00 3

E’s donation = P60,000.00/P90,000.00 =P60,000.00 ÷ P30,000.00 = 2

P90,000.00 ÷ P30,000.00 3

So, consequently we will no longer solve the value for x because we already have the corresponding fractions of the proportionate donations of M an E.

By application:

M’s donation shall be computed in this manner P30,000.00 – (1/3 of P20,000.00)

P30,000.00 – P6, 666.67 = P 23,333.33

E’s donation shall be computed as follows P60,000.00 – (2/3 of P20,000.00)

P60,000.00 – P40,000.00/3

P60,000.00 – P13, 333.33 = P46,666.67

Or it can be computed in another way around based on algebraic expression:

P30,000.00 as donation for M and P60,000.00 as donation for E. Basing the our reference to P60,000.00

So the donation for M is P30,000/60,000 =1/2

The donation of E is 60,000/60,000 =1 or 2/2

So the algebraic expression comes into play:

Let x be the variable representing the value of the amount for reduction of excess donation

So, ½ x +x = 20, 000

½ x +2/2x =20,000

3/2x = 20,000

3x=20,000 x 2

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3x= 40,000

X= 40,000/3

X = 13, 333.33

M’s donation shall be reduced to:

P30,000.00 – (1/2x)

P30,000.00 – (13,333.33/2)

P30,000.00 – P6,666.67 = P23,333.33

E’s donation shall be reduced to:

P60,000.00 - x

P60,000.00 – P13,333.33 = P46,666.67

So we arrived at the same answer. You can use either formula whichever you feel convenient.

Art. 911. After the legitime has been determined in accordance with the threepreceding articles, the reduction shall be made as follows:(1) Donations shall be respected as long as the legitime can be covered, reducing orannulling, if necessary, the devise or legacies made in the will;(2) The reduction of the devises or legacies shall be pro rata, without any distinctionwhatever.If the testator has directed that a certain devise or legacy be paid in preference toothers, it shall not suffer any reduction until the latter have been applied in full to thepayment of the legitime.(3) If the devise or legacy consists of a usufruct or life annuity, whose value may beconsidered greater than that of the disposable portion, the compulsory heirs may choosebetween complying with the testamentary provision and delivering to the devisee or legateethe part of the inheritance of which the testator could freely dispose.Balane: Order of reduction1. Legacies and devises. (Art. 907.)General rule: Pro-rata.Exception: Preferred ones as stated by the testator will be the last to be reduced amongthe devises and legacies if still needed.

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2. Reduce donations to strangers.Rule: Most recent donation to be reduced first (earlier donations are preferred.) See Art.773, NCC.Note: 1 and 2 will be reduced even up to 0 as long as needed.3. Reduce the share of illegitimate children.Art. 950. If the estate should not be sufficient to cover all the legacies ordevises, their payment shall be made in the following order:(1) Remuneratory legacies or devises;(2) Legacies or devises declared by the testator to be preferential;(3) Legacies for support;(4) Legacies for education;(5) Legacies or devises of a specific, determinate thing which forms part ofthe estate;(6) All others pro rata.

T died instituting B as legitimate child as his heir.

T

B

A =preferred legacy P300,000.00

Dlegacy= P150,000.00

Elegacy =P100,000.00

Adding all legacies:

C = P300,000.00

D = P150,000.00

E = P100,000.00

Total = P550,000.00

B’s legitime =P500,000.00

C gets the preferred legacy =P300,000.00

FDP is P200,000.00 to be given to D and E proportionately.

D = 150 000/200 000 or ¾ 3x/4 +1x/2 = 200 000

E =100 000/200 000 or ½

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200 000 = 3x = 3x

4 ÷ 4(less common denominator)

Supposed to be + 1x = 2X

D P150,000.00 x3 2 ÷ 4(less common denominator)

E P100,000.00 x2

200 000 = 3X+2X

3x+2x= 200,000

5x = 200,000/5

x= 40,0000

D = 3 (40,000) = P120,000.00

E = 2 (40,000) =P80,000.00

The legacy of D had been reduced to P30,000.00

The legacy of E had been reduced to P20,000.00

T dies without any compulsory heir.

T’s estate = P500,000.00

C- preferred legacy = P300,000.00

Dlegacy support = P150,000.00

E legacy for education = P100,000.00

Total of the legacies =P550,000.00

Legacies that should be reduced :

C= P300,000.00 preferred

D= P150,000.00 support

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E = P50,000.00 education

E’s legacy should be reduced because the others cannot be reduced because they ranked higher in the order of preference under Art. 950 of the Civil Code

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