If there is both statutory succession and testamentary succession and legacy, the tax and debt shall be borne: according to Article 1163 of the Civil Code, there is both statutory succession and testamentary succession and legacy;
The legal successor shall pay off the taxes and debts payable by the decedent according to law; The portion exceeding the actual value of the statutory inheritance shall be paid off by the testamentary successor and legatee in proportion to the amount of the acquired estate.