SUBJECT: The Concept of ‘Legitime’ and Reserved Shares for Heirs

I. Introduction

This memorandum provides an exhaustive analysis of the concept of legitime and the system of reserved shares for compulsory heirs under the Philippine Civil Code. The legitime is a fundamental principle of the law on succession, imposing a mandatory restriction on the freedom of a person, the testator, to dispose of their estate by will. It ensures that a predetermined portion of the estate, the legitimate estate, is reserved by operation of law for the closest relatives, the compulsory heirs or forced heirs. This memo will delineate the legal foundation, the specific shares, the classes of compulsory heirs, the computation of the estate, and the remedies available for the protection of the legitime.

II. Legal Foundation and Governing Provisions

The Philippine law on legitime is statutory, primarily codified in the Civil Code of the Philippines (Republic Act No. 386). The provisions are mandatory and constitute an expression of public policy, emphasizing the protection of the family. The core legal foundation is found in Title IV, “Testate and Intestate Succession,” specifically in Chapter 3, “Legal or Intestate Succession,” and Chapter 4, “Provisions Common to Testate and Intestate Successions.” Key articles include, but are not limited to, Articles 886 to 902 (defining compulsory heirs and their shares), Articles 903 to 906 (on the free portion), and Articles 907 to 910 (on the computation of the estate). The rules on legitime are considered jus cogens; they cannot be waived or renounced in advance, and any testamentary provision that impairs or preterits (omits) a compulsory heir is void to the extent of the impairment.

III. Classes of Compulsory Heirs and Their Respective Shares

The Civil Code designates specific relatives as compulsory heirs, entitled to their legitime irrespective of the testator’s wishes. They are classified into two primary groups with distinct shares.

Primary Compulsory Heirs: These are the direct descendants (descendants) and direct ascendants (ascendants) of the decedent.

Descendants: Legitimate children or, in their absence, legitimate descendants. Their collective legitime is one-half (1/2) of the hereditary estate of the decedent. If there is only one legitimate child, they are entitled to the full one-half share.

Ascendants: Legitimate parents or, in their absence, legitimate ascendants. Their collective legitime is one-half (1/2) of the hereditary estate, but only if there are no legitimate descendants.

Secondary Compulsory Heir: The surviving spouse (widow or widower).

The share of the surviving spouse varies depending on the concurrence with other compulsory heirs.

If concurring with legitimate descendants: The spouse’s legitime is equal to the share of one legitimate child. This share is taken from the same one-half legitimate estate* reserved for the descendants.
If concurring with legitimate ascendants (and no descendants): The spouse’s legitime* is one-half (1/2) of the estate, sharing equally with the ascendants. Thus, the ascendants get one-fourth (1/4) and the spouse gets one-fourth (1/4) of the entire estate.
* If there are no legitimate descendants or ascendants: The surviving spouse is entitled to the entire estate as a compulsory heir.

Illegitimate children are also compulsory heirs but are not classified under the primary group. Their collective legitime is, in all cases, one-half (1/2) of the share of a legitimate child. This share is taken from the free portion of the estate, not from the legitimate estate reserved for legitimate children or ascendants.

IV. The Free Portion

The free portion or free disposal is that part of the net estate which remains after the legitime has been satisfied. The testator may dispose of the free portion freely by will to any person, whether an heir or a stranger. It may also be disposed of via donation inter vivos, subject to the rules on collation. The size of the free portion is a residual calculation: it is the total net estate minus the sum total of all legitime shares. If the testator makes no disposition of the free portion, it will be distributed according to the rules of legal or intestate succession among the heirs, including the compulsory heirs who may receive an additional share.

V. Computation of the Hereditary Estate (Liquidated Estate)

The proper determination of the hereditary estate or liquidated estate is critical for calculating the legitime. This is not merely the property owned at death. The computation follows a specific legal formula:

Gross Estate: All property, rights, and credits owned by the decedent at the time of death, including donations inter vivos that are subject to collation.

Less: All legitimate debts and charges of the estate (e.g., funeral expenses, taxes, valid obligations).

Plus: The value of all donations inter vivos subject to collation (both donations remuneratoria and donations made to compulsory heirs are generally collationable unless expressly exempted). This “adding back” of donations prevents the testator from circumventing the legitime by giving away property before death.

The resulting sum is the hereditary estate or liquidated estate upon which the legitime is based.

VI. Collation and Its Role in Protecting the Legitime

Collation is the process of adding to the hereditary estate the value of certain donations inter vivos made by the decedent to the heirs, for the purpose of achieving equality in the division of the estate and ensuring the legitime is not impaired. Its primary purpose is to prevent disguised advancements of inheritance. The obligation to collate rests upon compulsory heirs who received donations from the decedent. The property donated is not physically returned; instead, its value is imputed to the share of the donee-heir. If the donation exceeds the heir’s share, they are generally not required to return the excess unless it was given in fraud of legitime. Donations to strangers are not collationable but are considered advances on the free portion and may be reduced if the free portion is insufficient.

VII. Comparative Table: Legitime Shares Under Different Scenarios

The following table illustrates the distribution of the net hereditary estate under various familial situations. The shares are expressed as fractions of the total liquidated estate.

Scenario of Surviving Heirs	Legitime for Legitimate Children/Descendants	Legitime for Legitimate Parents/Ascendants	Legitime for Surviving Spouse	Legitime for Illegitimate Children	Free Portion
One Legitimate Child & Spouse	1/2 (shared: child gets 1/4, spouse gets 1/4)	0	Share equal to a child (1/4 from the 1/2 legitime)	0	1/2
Two Legitimate Children & Spouse	1/2 (shared: each child gets 1/6, spouse gets 1/6)	0	Share equal to a child (1/6 from the 1/2 legitime)	0	1/2
Legitimate Parents & Spouse (No Descendants)	0	1/4 (from the 1/2 legitime)	1/4 (from the 1/2 legitime)	0	1/2
One Legitimate Child & One Illegitimate Child	1/2 (the legitimate child gets the full 1/2)	0	0	1/4 (1/2 of legitimate child’s share, taken from free portion)	1/4
Surviving Spouse Only (No Descendants/Ascendants)	0	0	Entire Estate as legitime	0	0
Legitimate Parents Only (No Spouse/Descendants)	0	1/2	0	0	1/2

VIII. Reduction of Inofficious Donations and Testamentary Dispositions

A donation inter vivos or a testamentary disposition that infringes upon the legitime is termed inofficious. Compulsory heirs whose legitime has been impaired have the right to demand the reduction (or complément de légitime) of such donations or testamentary provisions to the extent necessary to complete their lawful share. The action for reduction is personal and prescribes in ten years from the time the right of action accrues (e.g., from the death of the testator). Reduction follows an order: first, dispositions of the free portion are reduced; then, donations inter vivos are reduced in inverse order of their dates, with the most recent donation reduced first.

IX. Remedies for the Protection of Legitime: Preterition and Disinheritance

Preterition is the omission of a compulsory heir in the will, either by not naming them or by not instituting them as an heir without expressly disinheriting them. The preterition of a compulsory heir in the direct line (descendants or ascendants) generally annuls the institution of heirs in the will, but devises and legacies remain valid to the extent they do not impair the legitime. The omitted heir shall inherit their legitime, and the remainder of the estate passes by intestate succession.
Disinheritance is a testamentary act depriving a compulsory heir of their legitime for causes expressly specified and proved in the Civil Code (e.g., conviction of certain crimes, maltreatment of the testator). It must be done expressly and for a valid cause stated in the will. Disinheritance is strictly construed. If the disinheritance is declared void, the heir shall receive their full legitime as if no disinheritance occurred.

X. Conclusion

The legitime is a cornerstone of Philippine succession law, balancing the testator’s limited freedom of testamentary disposition with the state’s interest in protecting the immediate family. It creates an indefeasible, vested right of compulsory heirs to a predetermined portion of the net hereditary estate. The system, involving precise shares, the concept of collation, and remedies like reduction and actions concerning preterition, is designed to ensure this protection. Any estate planning or analysis of a decedent’s estate must begin with the accurate computation of the legitime, as it dictates the structure of all subsequent distributions. Understanding these rules is paramount for legal compliance and the equitable settlement of estates.