How To Transfer Property Title From Deceased Registered Owner in the Philippines

Guide To Transfer Property Title From Deceased Registered Owner in the Philippines

When a family member or someone dear to you has left this life, it’s normal to feel grief-stricken and mourn their death. But after some time, you should come to terms with it and move forward. In addition, you must handle all the paperwork, especially if the deceased is leaving you a real estate property in the Philippines.

To help you out, read on as we share the requirements and process on how to transfer a property title from a deceased registered owner in the Philippines.

How To Transfer Property Title From Deceased Registered Owner in the Philippines

Inheritance Law

But before we dive into the process of transferring a property title from a deceased, here are the following ways to inherit real estate in the Philippines as per the Civil and Family Code:

• Testate succession – ensures the distribution of the deceased assets is based on a valid will.
• Intestate succession – refers to the process of distributing the deceased assets to surviving heirs if there's no legal will.
• Forced heirship – guarantee the specified heirs, like spouses, children, and parents, get the estate’s compulsory portion despite the will’s condition.
• Donations and gifts – the estate’s distribution can be affected by gifts and donations
• Probate proceedings – refer to the legal process of transferring the property's title based on the law of intestate succession or will.
• Extra-Judicial Settlement of Estate (EJS) – legal heirs must secure a notarized EJS to transfer property title if the deceased did not leave a will

Inheritance Tax

If you’re inheriting a real estate property, you will also inherit the required taxes. This means you must be responsible and pay the estate tax by visiting the Bureau of Internal Revenue (BIR). It refers to the total amount of the deceased owner’s estate tax, payable within one (1) year from the date of demise. You must settle the payment on time to avoid penalties. Additional taxes and fees also apply if the heir sells the property.

Requirements & Process
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Here are the requirements and process to transfer a property title from the deceased registered owner:

1. Prepare all the required documentary requirements, including:

• Photocopy of the Death Certificate
• Official receipt or proof of payment
• Estate Tax Identification Number (TIN)
• Court order, if judicially settled
• Deed of Extra-Judicial Settlement of the Estate (EJS), if applicable
• Affidavit of Self-Adjudication and Sworn Declaration, indicating all the details of estate properties

1. Visit the Philippine Statistics Authority (PSA) or local civil registry to secure a certified copy of the deceased Death Certificate.
2. Obtain a probated will or a Declaration of Heirs from the court.
3. Fill out the BIR form 1904 to register the title. Ensure the deceased and heirs have their own Tax Identification Number (TIN). Also, don’t forget to attach the photocopy of the Certified True Copy of the death certificate.
4. Submit the required documents to file an estate tax return.
5. Ask the BIR to calculate the total value of the deceased estate tax from the time of death and pay it.
6. Obtain a Certificate of Tax Clearance issued by BIR, confirming the full payment for real estate tax return.
7. However, Extra-Judicial Settlement of Estate can be applied if the heirs disagree about the property's distribution.
8. Once you've prepared all the documents and proof of payments, the next step is to submit the requirements to the BIR Revenue District Office (RDO). This process takes within five (business days) to secure the Certificate Authorizing Registration (CAR).
9. After obtaining the CAR, you can now transfer and register the property title. As per the Land Registration Authority (LRA), you can transfer the property title of the deceased in the Philippines by securing the following requirements:

• Deed of Sale (for properties sold to a third party)
• Deed of Extra-Judicial Settlement of Estate
• Owner’s Duplicate Copy of Title
• Certificate Authorizing Registration (CAR) issued by BIR
• Realty tax clearance
• Transfer tax clearance
• Affidavit of Publication of Settlement