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Legitime
Intestate share
1/2 1/2
1/4 1/8 1/2 (Art. 899, NCC; testator may freely dispose of the remaining 1/8 of the estate.)
1/4 1/2 1/2 1/4 (taken from the free portion) (Art. 893, NCC)
1/4 1/4 1/2 (divided by number of illegitimate children) Remainder is free portion (Art. 901, NCC)
1/2; remaining half is free portion (Arts. 889 and 890, NCC)
All
Illegitimate parents alone Surviving spouse alone Legitimate children (or their descendants) alone
1/2 1/2, 1/3, 1/2 (Art. 900, NCC) 1/2 (divided by the number of children) Remaining half is free portion (Art. 888, NCC)
1/2 1/2
Surviving spouse
Equal to the share of one child Remainder is free portion (Art. 892, NCC)
1/2 1/2 of each legitimate child (Art. 176, Family Code) Remainder is free portion (Art. 892, NCC)
Please read Article 176 of the Family Code: computing the legitimes of legitimate and illegitimate children; an illegitimate child gets one-half)
Surviving spouse
1/2 (remaining half is free portion; Art. 900, NCC) Not entitled to anything since they are not compulsory heirs; testator may choose to give them something out of the free portion
1/2
1/2 (divided by the number of brothers and sisters; nephews and nieces of deceased siblings divide among themselves the share that should have to their parents) Art. 1001, NCC