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Intestate
Surviving heir share
Legitime
Surviving spouse alone 1/2, 1/3, 1/2 (Art. 900, NCC) All
Legitimate children (or their 1/2 (divided by the number of children) All
descendants) alone
Remaining half is free portion (Art. 888,
NCC)
Surviving spouse
1/4 1/2
Two or more legitimate children (or 1/2 (divided by the number of children) Consider spouse as
their descendants) 1 legitimate child
and divide estate by
total number
Equal to the share of one child
Surviving spouse
Remainder is free portion (Art. 892,
NCC)