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    Transferring a tax declaration to a child’s name



    Dear PAO,

    My deceased mother owned a parcel of land, which does not have a certificate of title. This lot, however, is covered by a tax declaration in her name. I want to transfer the said tax declaration from my mother’s name to my name only. My siblings already have their own lots, anyway. May I exclude my siblings from getting a share from the said lot?

    Ma. Amanda

    Dear Ma. Amanda,

    You and your siblings became the co-owners of your mother’s parcel of land at the time of her death. As such, you may not just exclude them from their rightful share.

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    Indeed, the Supreme Court, speaking through Associate Justice Alfredo Benjamin S. Caguioa, in the case of Treyes vs. Larlar (G.R. No. 232579, September 08, 2020), stated the following:

    “That the private respondents do not really seek in their Complaint the establishment of their rights as intestate heirs but, rather, the enforcement of their rights already granted by law as intestate heirs finds basis in Article 777 of the Civil Code, which states that the rights of succession are transmitted from the moment of the death of the decedent.

    “The operation of Article 777 occurs at the very moment of the decedent’s death – the transmission by succession occurs at the precise moment of death and, therefore, the heir is legally deemed to have acquired ownership of his/her share in the inheritance at that very moment, ‘and not at the time of declaration of heirs, or partition, or distribution.’

    “Hence, the Court has held that the ‘[t]itle or rights to a deceased person’s property are immediately passed to his or her heirs upon death. The heirs’ rights become vested without need for them to be declared ‘heirs.’xxx

    “In fact, in partition cases, even before the property is judicially partitioned, the heirs are already deemed co-owners of the property. Thus, in partition cases, the heirs are deemed real parties in interest without a prior separate judicial determination of their heirship. Similarly, in the summary settlement of estates, the heirs may undertake the extrajudicial settlement of the estate of the decedent amongst themselves through the execution of a public instrument even without a prior declaration in a separate judicial proceeding that they are the heirs of the decedent. If there is only one legal heir, the document usually executed is an affidavit of self-adjudication even without a prior judicial declaration of heirship.”

    Relative thereto, Article 887 of the New Civil Code states that children, both legitimate and illegitimate, are compulsory heirs of a deceased person.

    Simply put, you and your siblings all own the lot left by your mother. You may not just appropriate it solely for yourself without the knowledge and consent of your co-owners. Doing so would violate their right as co-owners, which may result in nullification of whatever action you wish to do, with the consequent obligation to pay for the damages that they may incur as a result of your action.

    We hope that we were able to answer your queries. This advice was based solely on the facts you have narrated and our appreciation of the same. Our opinion may vary when other facts are changed or elaborated.

    Thank you for your continued trust and support.


    Editor’s note: Dear PAO is a daily column of the Public Attorney’s Office. Questions for Chief Acosta may be sent to [email protected]



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