I. Introduction
The concept of legitime, or compulsory heirship, is a fundamental pillar of Philippine succession law, rooted in the Civil Code. It represents a portion of the testator’s estate reserved by law for certain compulsory heirs, which cannot be disposed of by will due to the testator’s right of ownership being limited by the state’s interest in protecting the family. This memo outlines the legal framework of legitime, its computation, and the practical remedies available to compulsory heirs.
II. Legal Basis and Purpose
The legitime is established under Articles 886 to 901 of the Civil Code. Its primary purpose is to protect the immediate family from disinheritance and ensure their economic support after the decedent’s death. It balances the freedom of testamentary disposition with the obligation to provide for one’s closest relatives, recognizing the family as a basic social institution.
III. Compulsory Heirs and Their Respective Shares
Compulsory heirs are classified into two groups with distinct shares:
With one legitimate child: The spouse shares the half legitime equally with the child.
With two or more legitimate children: The spouse receives a share equal to that of each child from the legitime.
With legitimate parents/ascendants but no legitimate children/descendants: The spouse receives one-half of the estate as their share, with the parents/ascendants receiving the other half as their legitime.
With illegitimate children: The rules differ, with the spouse entitled to a portion of the free disposable portion as well.
IV. Order of Succession and Exclusion
The right to the legitime follows a strict order. Legitimate children exclude all other compulsory heirs from the legitime, except the surviving spouse who concurs with them. Only in the absence of legitimate children or descendants do legitimate parents or ascendants become primary compulsory heirs. Illegitimate children are entitled to a legitime, but it is smaller than that of legitimate children and is taken from the free portion of the estate.
V. Computation of the Legitime
Determining the legitime requires computing the hereditary estate. This is not merely the property owned at death, but the net estate arrived at by a specific formula:
VI. Collation and Its Effect
Collation (Articles 1061-1065) is the process of imputing to the hereditary estate the value of donations inter vivos made to compulsory heirs during the decedent’s lifetime. Its purpose is to achieve equality among compulsory heirs by presuming such gifts were advances of inheritance. Donations are not returned physically, but their value is added to the estate to compute the legitime. The donee-compulsory heir will receive less from the estate proper to account for the advance.
VII. Reduction of Inofficious Donations or Testamentary Provisions
If the testator’s dispositions, whether by donation inter vivos or by will, impinge upon or exceed the free disposable portion, thereby infringing the legitime, they shall be reduced accordingly (Article 906). The reduction follows a specific order: testamentary dispositions are reduced first, followed by donations inter vivos, beginning with the most recent (Article 911). This action protects the inviolability of the legitime.
VIII. Disinheritance: The Only Legal Defeat of Legitime
A compulsory heir may be deprived of their legitime only through valid disinheritance for causes expressly specified in the Civil Code (Articles 915-920). The causes are exclusive and strictly construed. The disinheritance must be effected through a will, stating the legal cause with particularity. Mere preterition (omission) of a compulsory heir in the will does not constitute disinheritance and results in the annulment of the institution of heirs to the extent of impairing the omitted heir’s legitime (Article 854).
IX. Practical Remedies
A compulsory heir whose legitime has been impaired must first seek an amicable settlement with the executor/administrator and other heirs, presenting a computation of the estate inclusive of collationable donations. If this fails, the heir must file a complaint for partition and settlement of estate with the proper Regional Trial Court, wherein they shall pray for: (1) the collection and inventory of all assets; (2) the inclusion of all donations inter vivos in the computation of the hereditary estate; (3) the determination of the net estate and the lawful legitime; and (4) the reduction of inofficious donations or testamentary provisions to satisfy the legitime. The action to demand the completion or recovery of the legitime prescribes in ten years from the time the right of action accrues, typically from the decedent’s death or the discovery of the impairment (Article 1144). Given the complexity of estate valuation and collation, it is imperative to engage legal counsel to prepare the necessary judicial inventory, compute the legitime accurately, and litigate the action for reduction if settlement proves impossible.
