Cryptocurrencies of minors in Spain
Each person has individual IRPF regardless of age. Parents file on behalf of minors as legal representatives.
Minor's own money: Gains belong to the minor → declared in minor's IRPF by parents.
Parents gave crypto to minor (donation): Subject to Succession and Donation Tax (ISD). Varies by region (Madrid: 99% bonus for children). Minor receives crypto at market value on donation date as acquisition cost.
Joint family filing: Usually fiscally unfavorable.
kointax manages minor's crypto accounts for parental IRPF filing.