COMPUTED
Determine the HEREDITARY Estate
at the time of DEATH
Creditor STEP 1:
Determine the value of the Estate at the
1M
time of DEATH (Hereditary Estate)
PROPERTY at the time of DEATH
Mistress
12M Donation between Spouses Void under FAMILY CODE
2M
2M 14M Hereditary Estate
Donation Void under Art. 739 NCC
16M Hereditary Estate
2M
Determine the NET HEREDITARY
ESTATE (NHE)
Creditor 16M Hereditary Estate
1M
STEP 2 :
Deduct DEBTS/TAXES from
HEREDITARY ESTATE
Mistress
16M Hereditary Estate
Debts
15M NET Hereditary Estate
2M
Determine the THEORETICAL
HEREDITARY ESTATE (THE)
Creditor 15M NET Hereditary Estate
STEP 3 :
Add: ALL Donations given during
lifetime to the NET Hereditary Estate
(NHE)
Mistress
15M Hereditary Estate
Donation
17M THEORETICAL Hereditary Estate
2M
Determine STRICT LEGITIME and
FREE PORTION
Creditor 17M THEORETICAL Hereditary Estate
STEP 4 :
Divide to 2 the THEORETICAL
Hereditary Estate:
8.5M STRICT Legitime
Mistress
8.5 FREE PORTION
Determine TOTAL LEGITIME
Creditor 8.5M Strict Legitime 8.5 Free Portion
ART. 887 (2)
STEP 4
(1) IDENTIFY Heirs
(2) IDENTIFY LEGITIME
Mistress (3) IMPUTE
ART. 887 (3)
Leg. Child 8.5M
6.5M
Spouse 4.25M
4.25M
ART. 887 (1)
TOTAL LEGITIME = 10.75M
2M
Determine DISPOSABLE FREE PORTION
STEP 6
Deduct TOTAL LEGITIME from NET HEREDITARY ESTATE
NHE TOTAL LEGITIME
15M LESS 10.75M
4.25M DISPOSABLE FREE PORTION
Decedent died survived by three (3)
Step 1: Hereditary Estate ---------- 500 Million
children A,B, and C, and spouse, W.
Decedent left a 500M worth of estate Step 2: NHE -------------- less D/T = 2M
and 0 debts 2 Million due to the 498M
government as taxes. Before death,
decedent gave C, 45M. Find the Step 3: THE --------------- add Don: = 45M
disposable free portion that decedent 543M
can still dispose before death AND the Step 4 SL ------------------ 1/2 271.5M
LEGITIME that each heir will receive at
FP ------------------ 271.5M
the time of decedent’s death
Step 5 Total Legitime------ A 90.5M Less 0 = 90.5
B 90.5M Less 0 = 90.5
C 90.5 Less 45 = 45.5
W 90.5 Less 0 = 90.5
317M
Step 6 DFP---------------------- 498M – 317M = 181M
DFP = 181M
Decedent died survived by three (3) children A,B, and
C, and spouse, W. Decedent left a 1Million worth of Step 1: Hereditary Estate ---------- 1 Million
estate and 10 Thousand Pesos debts to Y and 50
Thousand pesos due to the government as taxes. Step 2: NHE -------------- less D/T = 60k
Before death, decedent gave his friend, X, 500 940,000.00
Thousand Pesos. Find the disposable free portion
Step 3: THE --------------- add Don: = 500k
that decedent can still dispose before death AND
the LEGITIME that each heir will receive at the time 1,440,000.00
of decedent’s death
Step 4 SL ------------------ 1/2 720,000.00
FP ------------------ 720,000.00
Step 5
Total Legitime------ A 240,000.00 (720,000.00/3)
B 240,000.00 (720,000.00/3)
C 240,000.00 (720,000.00/3)
W 240,000.00
960,000.00
Step 6 DFP---------------------- 940,000.00 – 960,000.00
Solution: Require X to return 20,000.00 (500,000.00 donation is DFP = (-20,000.00)
inofficious)
Step 1: Hereditary Estate ---------- 1 Million 1. Identifying parts of Hereditary estate:
- To include ALL recovered properties e.g. donation inter vivos to
mistress or wife; simulated sale; sale in fraud of creditors
Step 2: NHE -------------- less D/T = 2.5M 2. Insufficiency of hereditary estate:
0 Net Hereditary Estate must be computed as 0
Step 3: THE --------------- add Don: =450k 3. Identifying donation:
450,000.00 -vs. support
- From whom and extent
Step 4 SL ------------------ 1/2 225,000.00 4. Mathematical error
FP ------------------ 225,000.00
Step 5 Total Legitime------ 75,000.00
A 5. Identifying the heirs, their shares and imputation
B 75,000.00
C 75,000.00
Solution: Require X to return 30,000.00 (300,000.00 donation is
W 75,000.00 inofficious)
Step 6 DFP---------------------- 0 – 300,000.00
DFP = (-300,000.00)
