/* Impuestos en Claro — colores principales */
:root{
  --navy:#112b51;
  --blue:#254cce;
  --paper:#fff;
  --soft:#f2f5fb;
  --line:#d9e1eb;
  --muted:#55647b;
  --orange:#ffbf69}

*{
  box-sizing:border-box}
html{
  scroll-behavior:smooth;
  scroll-padding-top:25px}
body{
  margin:0;
  background:var(--paper);
  color:var(--navy);
  font:16px/1.65 Arial,Helvetica,sans-serif}
a{
  color:inherit}
button,input{
  font:inherit}
button,summary{
  cursor:pointer}
h1,h2,h3,p{
  margin-top:0}
[hidden]{
  display:none!important}
:focus-visible{
  outline:3px solid #ba5900;
  outline-offset:5px}
.wrap{
  width:min(1240px,90%);
  margin-inline:auto}
.header{
  padding:25px 0;
  display:flex;
  align-items:center;
  justify-content:space-between;
  gap:30px;
  border-bottom:1px solid var(--line)}
.brand{
  display:flex;
  align-items:center;
  gap:10px;
  text-decoration:none;
  font-size:18px;
  line-height:1.12;
  letter-spacing:-.4px}
.brand strong{
  font-weight:800}
.mark{
  display:flex;
  align-items:center;
  justify-content:center;
  background:var(--blue);
  color:#fff;
  width:43px;
  height:43px;
  border-radius:10px;
  font-size:35px;
  font-weight:800}
.country{
  font-size:12px;
  letter-spacing:1px}
nav{
  display:flex;
  gap:26px;
  font-size:14px}
nav a{
  text-decoration:none}
nav a:hover{
  text-decoration:underline;
  text-underline-offset:5px}
#menu{
  display:none}
.hero{
  display:grid;
  grid-template-columns:1.2fr 1fr;
  gap:85px;
  align-items:center;
  padding:70px 0}
.eyebrow{
  font-size:12px;
  letter-spacing:2px;
  font-weight:700;
  margin-bottom:22px}
h1{
  font-size:clamp(45px,5.5vw,76px);
  line-height:1.03;
  letter-spacing:-3.5px;
  margin-bottom:25px}
h1 em{
  color:var(--blue);
  font-style:normal}
h2{
  font-size:clamp(31px,3.5vw,46px);
  line-height:1.15;
  letter-spacing:-1.7px;
  margin-bottom:25px}
h3{
  font-size:24px;
  line-height:1.2;
  letter-spacing:-.5px}
.lead{
  font-size:18px;
  color:var(--muted);
  max-width:450px}
.actions{
  display:flex;
  align-items:center;
  gap:24px;
  margin:30px 0}
.button{
  display:inline-flex;
  align-items:center;
  justify-content:center;
  background:var(--blue);
  color:#fff;
  border:1px solid var(--blue);
  border-radius:6px;
  padding:14px 21px;
  text-decoration:none;
  font-weight:700;
  line-height:1.4}
.button:hover{
  background:#173aaa}
.plain{
  text-underline-offset:5px;
  font-weight:700}
.small{
  font-size:14px;
  color:var(--muted)}
.hero-copy .small{
  max-width:430px}
.hero-ledger{
  background:var(--soft);
  border:1px solid var(--line);
  border-radius:12px;
  padding:30px;
  box-shadow:12px 12px 0 #e3eaff}
.ledger-head{
  display:flex;
  justify-content:space-between;
  gap:20px;
  font-size:12px;
  letter-spacing:1px;
  border-bottom:1px solid var(--line);
  padding-bottom:18px;
  margin-bottom:22px}
.ledger-caption{
  font-size:21px;
  font-weight:700;
  line-height:1.3}
.ledger-row,.ledger-total{
  display:flex;
  justify-content:space-between;
  gap:20px;
  padding:16px 0}
.ledger-row{
  border-bottom:1px solid var(--line)}
.ledger-total{
  background:var(--navy);
  color:white;
  padding:20px;
  border-radius:6px;
  margin-top:18px}
.ledger-total strong{
  font-size:30px;
  line-height:1.2}
.hero-ledger>p:not(.ledger-caption){
  font-size:14px;
  color:var(--muted);
  margin:20px 0}
.hero-ledger>a{
  font-size:14px;
  font-weight:700;
  text-underline-offset:4px}
.source-mini{
  display:block;
  margin-top:14px;
  font-weight:400!important;
  font-size:12px!important}
.topic-strip{
  background:var(--navy);
  color:white;
  display:flex;
  gap:65px;
  justify-content:center;
  flex-wrap:wrap;
  padding:20px 5%;
  font-size:14px}
.section{
  padding:85px 0}
.section-heading{
  display:flex;
  align-items:end;
  justify-content:space-between;
  gap:45px;
  margin-bottom:35px}
.section-heading h2{
  margin:0}
.section-heading>p{
  max-width:330px;
  color:var(--muted);
  margin:0}
.map-controls{
  display:flex;
  justify-content:space-between;
  align-items:end;
  gap:20px;
  margin-bottom:15px}
.filters{
  display:flex;
  gap:9px;
  flex-wrap:wrap}
.filters button{
  border:1px solid var(--line);
  padding:10px 16px;
  border-radius:25px;
  font-size:14px;
  background:white;
  color:var(--navy)}
.filters button.active{
  background:var(--navy);
  color:white;
  border-color:var(--navy)}
.search-label{
  font-size:14px;
  display:block;
  min-width:240px}
.search-label input{
  display:block;
  margin-top:6px}
.topic-grid{
  display:grid;
  grid-template-columns:repeat(4,1fr);
  gap:18px}
.topic{
  border:1px solid var(--line);
  border-radius:9px;
  padding:24px}
.topic-label{
  font-size:12px;
  letter-spacing:1px;
  color:var(--muted)}
.topic h3{
  font-size:27px;
  margin:20px 0 15px}
.topic>p{
  font-size:16px;
  color:var(--muted)}
.topic details{
  border-top:1px solid var(--line);
  padding-top:15px}
.topic summary{
  font-size:14px;
  font-weight:700}
.topic details p{
  font-size:14px;
  margin:15px 0}
.topic details a{
  font-size:14px;
  color:var(--blue);
  overflow-wrap:anywhere}
.empty{
  padding:25px;
  background:var(--soft)}
.calculator-section{
  padding:70px 0;
  background:var(--soft);
  border-block:1px solid var(--line)}
.calculator-layout{
  display:grid;
  grid-template-columns:1fr 1.1fr;
  gap:90px}
.calculator-layout>div>p{
  max-width:380px}
.formula{
  border-top:1px solid var(--line);
  padding-top:18px;
  margin-top:25px}
.formula summary{
  font-weight:700}
.formula p{
  font-size:14px;
  margin-top:18px}
.calculator{
  background:white;
  padding:30px;
  border:1px solid var(--line);
  border-radius:10px}
fieldset{
  border:0;
  padding:0;
  margin:0 0 23px}
legend{
  font-weight:700;
  margin-bottom:14px}
fieldset label{
  display:flex;
  align-items:center;
  gap:9px;
  margin:9px 0}
input[type=radio],input[type=checkbox]{
  width:19px;
  height:19px;
  accent-color:var(--blue);
  flex-shrink:0}
input[type=search],input[type=number]{
  border:1px solid #aab9ce;
  border-radius:5px;
  width:100%;
  padding:12px;
  background:#fff;
  color:var(--navy);
  min-width:0}
.input-pair{
  display:grid;
  grid-template-columns:1.7fr 1fr;
  gap:15px;
  margin-bottom:20px}
.input-pair label{
  font-size:14px}
.input-pair input{
  display:block;
  margin-top:8px}
.calc-result{
  margin:25px 0 15px}
.calc-result>div{
  display:flex;
  justify-content:space-between;
  gap:20px;
  border-bottom:1px solid var(--line);
  padding:13px 0}
.calc-result>div:last-child{
  border-bottom:0;
  background:var(--navy);
  color:white;
  padding:16px;
  border-radius:5px;
  font-size:20px}
.calculator .small{
  margin:0}
#calc-error{
  color:#a42c29;
  margin-top:18px}
.route{
  list-style:none;
  margin:40px 0 55px;
  padding:0;
  display:grid;
  grid-template-columns:repeat(4,1fr);
  gap:30px}
.route li{
  border-top:3px solid var(--blue);
  padding-top:20px}
.route span{
  font-size:14px;
  font-weight:700;
  color:var(--blue)}
.route h3{
  font-size:21px;
  margin:17px 0 12px}
.route p{
  color:var(--muted);
  margin:0}
.documents{
  border:1px solid var(--line);
  border-radius:10px;
  padding:35px;
  display:grid;
  grid-template-columns:1fr 1fr;
  gap:60px;
  background:var(--soft)}
.documents h3{
  font-size:29px}
.secondary{
  background:#fff;
  border-color:var(--navy);
  color:var(--navy)}
.secondary:hover{
  background:#e7edfa}
.checklist label{
  display:flex;
  align-items:start;
  gap:12px;
  border-bottom:1px solid var(--line);
  padding:12px 0}
.checklist input{
  margin-top:4px}
.checklist .small{
  margin:18px 0 0}
.glossary-section{
  padding:70px 0;
  background:var(--navy);
  color:white}
.glossary{
  display:grid;
  grid-template-columns:repeat(3,1fr);
  gap:35px;
  margin-top:40px}
.glossary article{
  border-top:1px solid #59708f;
  padding-top:23px}
.glossary h3{
  font-size:23px}
.glossary p{
  color:#dae3f2;
  margin:0}
.faq-section{
  display:grid;
  grid-template-columns:1fr 1.2fr;
  gap:75px}
.faq details{
  border-bottom:1px solid var(--line);
  padding:21px 0}
.faq details:first-child{
  padding-top:0}
.faq summary{
  font-size:18px;
  font-weight:700}
.faq p{
  color:var(--muted);
  margin:16px 0 0}
.official{
  background:var(--blue);
  color:white;
  padding:40px;
  display:flex;
  justify-content:space-between;
  align-items:center;
  gap:45px;
  border-radius:10px;
  margin-bottom:60px}
.official h2{
  margin:0}
.official>div:last-child{
  max-width:360px}
.official p:not(.eyebrow){
  font-size:14px;
  margin:18px 0 0}
.light{
  background:white;
  color:var(--blue);
  border-color:white}
.light:hover{
  background:#eaf0ff}
.footer{
  border-top:1px solid var(--line);
  display:flex;
  justify-content:space-between;
  align-items:center;
  gap:30px;
  padding:30px 0}
.footer p,.footer>a:last-child{
  font-size:14px}
.footer p{
  margin:0;
  color:var(--muted)}
.skip{
  position:fixed;
  top:-100px;
  background:white;
  padding:10px;
  z-index:100}
.skip:focus{
  top:10px}
.legal{
  max-width:850px;
  padding:60px 0}
.legal h1{
  font-size:42px;
  letter-spacing:-1px}
.legal h2{
  font-size:24px;
  letter-spacing:0;
  margin-top:30px}

@media(max-width:1100px){
  .country{
  display:none}
.hero,.calculator-layout{
  gap:40px}
.topic-grid{
  grid-template-columns:repeat(2,1fr)}
.documents{
  gap:35px}
.topic-strip{
  gap:25px}
.map-controls{
  align-items:start;
  flex-direction:column}
.search-label{
  width:100%}
}

@media(max-width:760px){
  .header{
  flex-wrap:wrap;
  padding-block:18px}
#menu{
  display:block;
  border:1px solid var(--line);
  background:white;
  color:var(--navy);
  padding:8px 14px;
  border-radius:5px}
nav{
  width:100%;
  flex-direction:column;
  gap:0}
nav a{
  padding:11px 0}
body.js nav{
  display:none}
body.js nav.open{
  display:flex}
.hero{
  grid-template-columns:1fr;
  padding:40px 0 55px;
  gap:28px}
h1{
  font-size:clamp(42px,10vw,65px);
  letter-spacing:-2px}
.hero-ledger{
  padding:23px;
  box-shadow:7px 7px 0 #e3eaff}
.actions{
  flex-wrap:wrap}
.section{
  padding-block:55px}
.section-heading{
  display:block}
.section-heading>p{
  margin-top:22px;
  max-width:none}
.topic-grid{
  gap:14px}
.topic{
  padding:20px}
.calculator-layout,.documents,.faq-section{
  grid-template-columns:1fr;
  gap:30px}
.calculator-section,.glossary-section{
  padding-block:55px}
.route{
  grid-template-columns:repeat(2,1fr);
  gap:25px}
.documents{
  padding:25px}
.glossary{
  grid-template-columns:repeat(2,1fr);
  gap:25px}
.official{
  flex-direction:column;
  align-items:start;
  padding:30px}
.footer{
  flex-direction:column;
  align-items:start;
  gap:20px}
.topic-strip{
  justify-content:start;
  gap:10px 25px}
}

@media(max-width:430px){
  .topic-grid,.glossary,.route{
  grid-template-columns:1fr}
.input-pair{
  grid-template-columns:1fr}
.calculator{
  padding:23px}
.ledger-row{
  font-size:14px}
.calc-result strong{
  font-size:16px}
.filters button{
  padding:9px 12px}
.legal h1{
  font-size:34px}
}

@media(prefers-reduced-motion:reduce){
  html{
  scroll-behavior:auto}
}

@media print{
  body{
  font:12pt/1.5 Arial,sans-serif;
  color:#000}
.header,.hero,.topic-strip,#mapa,#calculadora,.glossary-section,.faq-section,.official,.footer,.skip,#ruta>.section-heading,.route{
  display:none!important}
.section{
  padding:0}
.wrap{
  width:100%}
.documents{
  display:block;
  border:0;
  background:white;
  padding:0}
.documents .button,.documents .eyebrow,.checklist .small{
  display:none}
.documents h3{
  font-size:22pt}
.checklist label{
  break-inside:avoid}
.checklist input{
  accent-color:#000}
}