LEGITIMES
COMPUTED
ILLUSTRATED
STEP 1
Determine the HEREDITARY Estate
at the time of DEATH
Creditor STEP 1:
1M
Determine the value of the Estate at the
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
STEP 2
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
STEP 3
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
STEP 4
Determine STRICT LEGITIME and
FREE PORTION
17M THEORETICAL
Creditor
Hereditary Estate
STEP 4 :
Divide to 2 the THEORETICAL
Hereditary Estate:
8.5M STRICT Legitime
Mistress
8.5 FREE PORTION
STEP 5
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
STEP 6
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
SUMMARY
Decedent died survived by
Step 1: Hereditary Estate ---------- 500 Million
three (3) children A,B, and
C, and spouse, W. Step 2: NHE -------------- less D/T = 2M
Decedent left a 500M 498M
worth of estate and 0 debts
2 Million due to the Step 3: THE --------------- add Don: = 45M
government as taxes. 543M
Before death, decedent Step 4 SL ------------------ 1/2 271.5M
gave C, 45M. Find the
disposable free portion FP ------------------ 271.5M
that decedent can still Step 5 Total Legitime------ A 90.5M Less 0 = 90.5
dispose before death AND
the LEGITIME that each B 90.5M Less 0 = 90.5
heir will receive at the C 90.5 Less 45 = 45.5
time of decedent’s death
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. Step 1: Hereditary Estate ---------- 1 Million
Decedent left a 1Million worth of
estate and 10 Thousand Pesos debts Step 2: NHE -------------- less D/T = 60k
to Y and 50 Thousand pesos due to 940,000.00
the government as taxes. Before
Step 3: THE --------------- add Don: = 500k
death, decedent gave his friend, X,
500 Thousand Pesos. Find the 1,440,000.00
disposable free portion that
decedent can still dispose before Step 4 SL ------------------ 1/2 720,000.00
death AND the LEGITIME that FP ------------------ 720,000.00
each heir will receive at the time of
decedent’s death 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 DFP = (-20,000.00)
(500,000.00 donation is 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------ A 5. Identifying the heirs, their shares and
75,000.00
imputation
B 75,000.00
C 75,000.00
Solution: Require X to return 30,000.00
W 75,000.00
(300,000.00 donation is inofficious)
Step 6 DFP---------------------- 0 – 300,000.00
DFP = (-300,000.00)
