:root{--navy:#1d1840;--lila:#9a99ff;--ink:#626176;--paper:#fbfbfd;--line:#e1e0ed;--wash:#f0effa;--white:#fff;--radius:24px;--max:1160px}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:30px}body{margin:0;color:var(--navy);background:var(--paper);font-family:Inter,"Helvetica Neue",Arial,sans-serif;line-height:1.55}button,input,select{font:inherit}button,a,summary{-webkit-tap-highlight-color:transparent}button,summary{cursor:pointer}a{color:inherit;text-decoration:none}a:hover{text-decoration:underline;text-underline-offset:4px}button{color:inherit}img{display:block;max-width:100%}h1,h2,h3,p{margin-top:0}button:focus-visible,a:focus-visible,summary:focus-visible,input:focus-visible,select:focus-visible{outline:3px solid #6660d3;outline-offset:4px}button:disabled{cursor:default}button[hidden],[hidden]{display:none!important}.wrap{width:min(var(--max),calc(100% - 64px));margin-inline:auto}.sr-only,.skip:not(:focus){position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.skip:focus{position:fixed;top:12px;left:12px;z-index:100;background:white;padding:12px}
.preview{min-height:31px;display:flex;align-items:center;justify-content:center;gap:9px;padding:5px 16px;color:white;background:var(--navy);font-size:11px;letter-spacing:.04em}.preview-dot{width:6px;height:6px;border-radius:50%;background:var(--lila)}.site-header{height:108px;display:flex;align-items:center;justify-content:space-between;gap:32px;padding:0 max(calc((100% - var(--max))/2),32px);background:var(--lila);color:white}.brand{width:250px;height:64px;overflow:hidden;display:flex;align-items:center}.brand img{width:100%;max-width:none;transform:scale(2.05);transform-origin:left center;height:50px;object-fit:contain;object-position:left center}:where(.site-header) nav{display:flex;gap:32px;align-items:center;font-weight:700;font-size:15px}:where(.site-header) nav a:hover{color:var(--navy)}.menu-toggle{display:none;border:0;background:none;padding:12px}.menu-toggle span{display:block;width:26px;height:2px;background:var(--navy);margin:6px 0}
.intro{position:relative;overflow:hidden;padding:32px 0 84px;background:#fff}.hero-mark{position:absolute;right:-130px;top:-195px;width:660px;opacity:.15;pointer-events:none;transform:rotate(13deg)}.intro-content{position:relative}.breadcrumb{display:flex;gap:12px;color:var(--ink);font-size:12px;margin-bottom:43px}.eyebrow{color:#6862b9;font-size:11px;line-height:1.3;font-weight:800;letter-spacing:.16em;margin-bottom:18px}h1{font-size:clamp(48px,5.5vw,76px);line-height:1.015;letter-spacing:-.055em;max-width:900px;margin:0 0 24px;font-weight:900}h1 em{color:#7772df;font-style:normal}.lead{max-width:710px;font-size:18px;line-height:1.65;color:var(--ink);margin-bottom:0}.lead strong{color:var(--navy);font-weight:700}.tool{position:relative;margin-top:-38px;scroll-margin-top:30px}.search-box{position:relative;z-index:2;background:white;border:1px solid var(--line);border-radius:var(--radius);padding:28px 30px 20px;box-shadow:0 14px 48px #1d184008}.search-heading{display:flex;align-items:center;justify-content:space-between;gap:14px;margin-bottom:22px}.search-heading h2{font-size:23px;line-height:1.2;letter-spacing:-.03em;margin:0}.small-tag{border:1px solid #dcdaf5;border-radius:6px;padding:4px 9px;color:#5b559a;font-size:10px;letter-spacing:.06em;font-weight:800}.search-grid{display:grid;grid-template-columns:1.35fr 1fr 164px;gap:18px;align-items:end}.field{min-width:0}.field label{display:block;font-size:12px;font-weight:750;margin-bottom:8px}.input-shell{display:flex;align-items:center;background:var(--paper);border:1px solid #d9d7e6;border-radius:10px;height:55px;position:relative}.input-shell:focus-within{outline:2px solid var(--lila);outline-offset:1px}.input-shell svg{width:20px;height:20px;fill:none;stroke:var(--navy);stroke-width:1.6;margin-left:14px;flex-shrink:0}.input-shell input{min-width:0;width:100%;height:100%;padding:0 8px 0 10px;background:none;border:0;outline:none!important;color:var(--navy);font-weight:600}.input-shell input::placeholder{font-weight:400;font-size:14px;color:#77748a}.input-shell button{flex-shrink:0;border:0;background:none;font-size:24px;color:#78728e;padding:8px 13px}.field select{width:100%;height:55px;border:1px solid #d9d7e6;border-radius:10px;padding:0 12px;background:var(--paper);color:var(--navy);font-size:14px}.button{display:inline-flex;align-items:center;justify-content:center;gap:24px;min-height:55px;padding:14px 24px;font-size:14px;font-weight:750;border-radius:40px;border:1px solid transparent;transition:background .2s,transform .2s}.button:hover{text-decoration:none;transform:translateY(-1px)}.primary{background:var(--navy);color:white}.primary:hover{background:#393163}.municipality-field{position:relative}#suggestions{position:absolute;top:calc(100% + 8px);left:0;right:0;margin:0;padding:6px;list-style:none;border:1px solid var(--line);border-radius:12px;background:white;box-shadow:0 15px 36px #1d184020;z-index:10;max-height:300px;overflow:auto}#suggestions [role=option]{padding:10px 12px;border-radius:7px;font-size:14px;cursor:pointer}#suggestions [aria-selected=true],#suggestions [role=option]:hover{background:var(--wash)}#suggestions small{display:block;color:var(--ink);font-size:11px}#suggestions .no-options{font-size:12px;color:var(--ink);padding:10px}.examples{display:flex;gap:8px;align-items:center;flex-wrap:wrap;margin:17px 0;color:var(--ink);font-size:12px}.examples>span{margin-right:5px}.examples button{background:white;border:1px solid #e4e2ef;border-radius:99px;padding:5px 11px;font-size:11px}.examples button:hover{background:var(--wash);border-color:#b2aced}.coverage{font-size:11px;color:var(--ink);padding-top:15px;border-top:1px solid #eeedf4;margin-bottom:0;display:flex;gap:8px}.coverage span{font-size:14px;color:#7972b9}.form-error{font-size:13px;color:#9b3b27;margin:10px 0 0}
.results{margin-top:37px}.results:empty{display:none}.result-head{display:flex;justify-content:space-between;gap:24px;align-items:flex-start;margin-bottom:22px}.result-head h2{font-size:34px;letter-spacing:-.035em;line-height:1.1;margin:7px 0}.result-head p{margin:0;font-size:12px;color:var(--ink)}.result-eyebrow{font-size:10px;letter-spacing:.13em;text-transform:uppercase;font-weight:800;color:#77728d}.result-tools{display:flex;flex-direction:column;gap:10px;align-items:flex-end;padding-top:6px}.status{display:inline-flex;align-items:center;gap:7px;max-width:100%;font-size:11px;font-weight:700;line-height:1.4;border-radius:30px;padding:6px 11px;background:#e9f1ed;color:#305744}.status::before{content:"";width:5px;height:5px;border-radius:50%;background:currentColor;flex-shrink:0}.status.info{background:#eceafa;color:#5c538f}.status.review{background:#fff0db;color:#875617}.print-button{background:none;border:0;padding:0;color:var(--ink);font-size:11px;text-decoration:underline;text-underline-offset:3px}.source-note{font-size:12px;color:var(--ink);margin:-7px 0 18px}.tax-grid{display:grid;grid-template-columns:1fr 1fr;gap:22px}.tax-card{padding:29px 30px 0;background:white;border:1px solid var(--line);border-radius:22px;overflow:hidden;position:relative;display:flex;flex-direction:column}.tax-card.featured{color:white;background:var(--navy);border-color:var(--navy)}.tax-card.featured::before{content:"";position:absolute;top:-80px;right:-90px;width:260px;height:260px;background:url('assets/isotipo-lila.webp') center/contain no-repeat;opacity:.1;pointer-events:none}.tax-heading{display:flex;justify-content:space-between;align-items:start;gap:15px;position:relative}.tax-heading h3{margin:0 0 3px;font-size:22px;letter-spacing:-.03em}.tax-heading p{margin:0;font-size:11px;color:var(--ink);max-width:220px}.featured .tax-heading p{color:#c6c1dd}.tax-icon{width:38px;height:38px;border:1px solid var(--line);border-radius:11px;padding:8px;flex-shrink:0}.tax-icon svg{width:100%;height:100%;fill:none;stroke:currentColor;stroke-width:1.6}.featured .tax-icon{border-color:#ffffff35;color:#c3beff}.rate{font-size:82px;font-weight:850;line-height:1.1;letter-spacing:-.065em;margin:23px 0 3px;position:relative}.rate span{font-size:42px;letter-spacing:-.06em;margin-left:4px;color:#7772c9}.featured .rate span{color:var(--lila)}.rate.pending-rate{font-size:34px;line-height:1.15;letter-spacing:-.04em;margin:30px 0 10px}.rate-caption{font-size:13px;margin:0 0 24px;color:var(--ink)}.featured .rate-caption{color:#d0cbe5}.tax-facts{display:grid;grid-template-columns:1fr 1.2fr;gap:18px;border-top:1px solid var(--line);padding:18px 0;margin:0}.tax-facts dt{font-size:10px;letter-spacing:.05em;text-transform:uppercase;color:var(--ink);margin:0 0 6px}.tax-facts dd{font-size:13px;font-weight:650;margin:0;line-height:1.45}.featured .tax-facts{border-color:#ffffff25}.featured .tax-facts dt{color:#beb8d5}.tax-note{font-size:12px;line-height:1.65;color:var(--ink);margin-bottom:20px}.featured .tax-note{color:#d0cbe5}.tax-card details{margin-top:auto;border-top:1px solid var(--line);padding:15px 0}.tax-card details+details{margin-top:0}.featured details{border-color:#ffffff25}.tax-card summary{font-size:12px;font-weight:750;display:flex;justify-content:space-between;gap:12px;list-style:none}.tax-card summary::after{content:"+";font-size:18px;line-height:1}.tax-card details[open]>summary::after{content:"−"}.tax-card summary::-webkit-details-marker{display:none}.tax-card details ul{font-size:12px;line-height:1.65;padding-left:16px;margin:13px 0 3px}.tax-card details li{margin:7px 0}.tax-card .source-links{padding:0;list-style:none}.source-links a{text-decoration:underline;text-underline-offset:3px;overflow-wrap:anywhere}.tax-card .source-meta{font-size:10px;opacity:.75;margin:12px 0 0}.result-footnote{font-size:11px;line-height:1.6;color:var(--ink);margin:17px 0 0;max-width:980px}.notice{background:#fff7eb;border:1px solid #efdfc5;padding:18px 20px;border-radius:14px;margin-bottom:20px;font-size:13px;line-height:1.6}.notice strong{display:block;margin-bottom:5px}.notice p{margin-bottom:0}.empty-state{padding:36px;border:1px solid var(--line);border-radius:20px;background:white}.empty-state h2{font-size:27px;line-height:1.2;margin-bottom:12px}.empty-state p{max-width:700px;color:var(--ink);font-size:14px}.empty-state .examples{margin-bottom:0}.pending-message{padding:18px 22px;border:1px dashed #bab5d2;border-radius:15px;color:var(--ink);font-size:14px;background:var(--wash)}
.understand{padding-top:85px;padding-bottom:40px}.section-top h2,.faq>h2{font-size:35px;line-height:1.15;letter-spacing:-.04em;margin-bottom:30px}.section-top .eyebrow{margin-bottom:12px}.explain-grid{display:grid;grid-template-columns:1fr 1fr;gap:55px;border-top:1px solid var(--line);padding-top:25px}.step{font-size:11px;font-weight:800;color:#7970b6;letter-spacing:.1em}.explain-grid h3{font-size:22px;letter-spacing:-.025em;line-height:1.2;margin:14px 0}.explain-grid p{font-size:14px;color:var(--ink);line-height:1.8;margin-bottom:0;max-width:490px}.read-more{font-size:12px;color:var(--ink);padding-top:27px;margin-bottom:0}.read-more a{color:var(--navy);font-weight:700}.faq{padding-top:35px;padding-bottom:70px;display:grid;grid-template-columns:.8fr 1.2fr;column-gap:55px}.faq>h2{grid-row:1/4;font-size:30px}.faq details{border-bottom:1px solid var(--line);padding:17px 0}.faq summary{font-size:14px;font-weight:700}.faq details p{font-size:13px;color:var(--ink);margin:16px 0 0;line-height:1.8}.support-band{background:var(--navy);color:white;overflow:hidden}.support-inner{position:relative;display:flex;align-items:center;justify-content:space-between;gap:40px;padding-block:52px}.support-inner>div,.support-inner>a{position:relative;z-index:1}.support-inner .eyebrow{color:var(--lila);font-size:10px}.support-inner h2{font-size:35px;line-height:1.1;letter-spacing:-.04em;margin-bottom:18px}.support-inner p:last-child{max-width:540px;color:#c5bfdc;font-size:13px;margin-bottom:0}.light{background:var(--lila);color:var(--navy);flex-shrink:0}.support-inner>img{position:absolute;width:370px;right:-170px;top:-50px;filter:brightness(0) invert(1);opacity:.48;transform:rotate(12deg)}footer{min-height:140px;display:flex;align-items:center;gap:30px;font-size:11px;color:var(--ink)}footer>a{width:170px;height:44px;overflow:hidden;display:flex;align-items:center;flex-shrink:0}footer img{width:100%;height:35px;object-fit:contain;object-position:left center;transform:scale(2.05);transform-origin:left center}footer p{margin:0}footer div{margin-left:auto;display:flex;gap:22px}
@media(min-width:1600px){.site-header{height:120px}}
@media(max-width:950px){:where(.site-header) nav{gap:19px;font-size:13px}.brand{width:210px}.search-grid{grid-template-columns:1.2fr 1fr}.search-submit{grid-column:1/-1;min-height:48px}.hero-mark{right:-290px}.tax-card{padding:24px 24px 0}.faq{grid-template-columns:1fr}.faq>h2{grid-row:auto;margin-bottom:10px}.support-inner{gap:25px}.support-inner h2{font-size:30px}.support-inner .button{max-width:240px;font-size:12px}footer{flex-wrap:wrap;padding-block:25px;gap:14px}footer div{width:100%;margin-left:0}}
@media(max-width:680px){.wrap{width:calc(100% - 36px)}.preview{font-size:9px;min-height:28px;letter-spacing:0;gap:6px}.site-header{height:82px;padding:0 18px;position:relative}.brand{width:200px;height:52px}.brand img{height:40px}.menu-toggle{display:block}:where(.site-header) nav{display:none;position:absolute;left:0;right:0;top:82px;background:var(--lila);padding:18px 24px;z-index:20;flex-direction:column;align-items:flex-start;gap:15px;font-size:15px;border-top:1px solid #ffffff44}:where(.site-header) nav.is-open{display:flex}.intro{padding-top:23px;padding-bottom:65px}.breadcrumb{font-size:10px;margin-bottom:29px;gap:8px}.eyebrow{font-size:9px;letter-spacing:.1em;margin-bottom:16px}h1{font-size:clamp(40px,10.4vw,65px);line-height:1.03;letter-spacing:-.055em;margin-bottom:20px}.hero-mark{width:410px;right:-235px;top:-50px;opacity:.13}.lead{font-size:14px;line-height:1.75;max-width:95%}.tool{margin-top:-30px}.search-box{padding:23px 19px 18px;border-radius:20px}.search-heading{margin-bottom:22px}.search-heading h2{font-size:20px;max-width:210px}.small-tag{font-size:8px;white-space:nowrap;padding:4px 7px}.search-grid{grid-template-columns:1fr;gap:16px}.search-submit{grid-column:auto;margin-top:3px}.field label{font-size:11px}.examples{font-size:11px;gap:6px;margin:15px 0}.examples button{font-size:10px;padding:6px 9px}.coverage{font-size:10px;line-height:1.7}.results{margin-top:30px}.result-head{gap:12px;margin-bottom:19px;flex-wrap:wrap}.result-head h2{font-size:31px}.result-head p{font-size:11px}.result-tools{align-items:flex-start;flex-direction:row;align-items:center;width:100%;gap:15px;padding-top:0}.status{font-size:10px}.tax-grid{grid-template-columns:1fr;gap:17px}.tax-card{padding:25px 24px 0;border-radius:20px}.rate{font-size:78px;margin-top:22px}.tax-heading h3{font-size:22px}.tax-facts{grid-template-columns:1fr 1.25fr}.tax-card details{padding:16px 0}.result-footnote{font-size:10px}.notice{font-size:12px;padding:16px}.empty-state{padding:24px}.empty-state h2{font-size:24px}.understand{padding-top:58px;padding-bottom:20px}.section-top h2{font-size:29px}.explain-grid{grid-template-columns:1fr;gap:27px;padding-top:23px}.explain-grid h3{font-size:22px;margin:9px 0}.explain-grid p{font-size:13px}.read-more{font-size:11px;line-height:1.9}.read-more a{display:block}.faq{padding-top:35px;padding-bottom:45px}.faq>h2{font-size:27px}.faq summary{font-size:13px}.support-inner{flex-direction:column;align-items:flex-start;padding-block:37px;gap:24px}.support-inner h2{font-size:31px}.support-inner p:last-child{font-size:12px}.support-inner .button{max-width:none;width:100%;min-height:51px;font-size:13px}.support-inner>img{right:-220px;top:30px}footer{font-size:10px;gap:8px;min-height:150px}footer>a{width:170px}footer p{width:100%}footer div{gap:18px;margin-top:7px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}
@media print{.preview,.site-header,.intro,.search-box,.understand,.faq,.support-band,footer,.print-button{display:none!important}.wrap{width:100%}.tool{margin:0}.results{margin:0}.tax-grid{gap:15px}.tax-card,.tax-card.featured{color:#1d1840;background:white;border:1px solid #bbb;break-inside:avoid;padding:16px}.tax-card.featured *{color:#1d1840!important}.tax-card.featured::before{display:none}.tax-card details{display:block}.tax-card details>*{display:block!important}.tax-card details:not([open])>:not(summary){display:block!important}.tax-card summary::after{display:none}.rate{font-size:50px}.result-head h2{font-size:26px}.result-footnote{font-size:10px}.source-links a::after{content:" (" attr(href) ")";font-size:8px}.source-links{overflow-wrap:anywhere}body{background:white}.status{color:#1d1840!important;background:#eee!important}}

/* Encuadre del activo oficial, sin recortar ninguna letra. */
.brand,footer>a{position:relative;display:block}.brand img,footer img{position:absolute;width:136%;height:auto;max-width:none;left:-16%;top:50%;transform:translateY(-50%);object-fit:fill}

/* Revisión visual v2: lila corporativo y una barra de búsqueda integrada. */
h1{max-width:1060px;font-size:clamp(43px,4.65vw,66px);line-height:1.06}
.intro{padding-bottom:80px}.breadcrumb{margin-bottom:36px}
.search-box{background:#f0effa;border:1px solid #e7e5f4;box-shadow:none;padding:28px 30px 21px;border-radius:22px}
.search-heading{margin-bottom:23px}.search-heading h2{font-size:24px;margin:0 0 6px}.search-heading p{font-size:13px;color:var(--ink);margin:0}.small-tag{background:none;border:0;color:#6c658d;font-size:9px;letter-spacing:.1em;padding:0}
.search-grid{grid-template-columns:1.35fr 1fr 205px;gap:0;background:white;border:1px solid #dedbea;border-radius:15px;padding:10px;align-items:center}
.search-grid>.field{padding:4px 15px}.search-grid>.field:first-child{border-right:1px solid var(--line)}
.field label{font-size:10px;letter-spacing:.035em;color:#716b86;margin-bottom:3px}
.input-shell{height:33px;border:0;border-radius:6px;background:white}.input-shell svg{width:18px;height:18px;margin-left:0}.input-shell input{padding-left:8px;font-size:16px}.input-shell button{font-size:20px;padding:3px 9px}
.field select{height:33px;padding:0 4px 0 0;border:0;border-radius:6px;background:white;font-size:13px}
.search-submit{min-height:53px;padding:12px 19px;gap:18px;border-radius:11px;font-size:13px}
.examples{margin:17px 0}.examples button{border-color:#dcd8ef;padding:6px 12px}.coverage{border-color:#ddd9ed;padding-top:14px}
.tax-card.featured{background:var(--lila);border-color:var(--lila);color:var(--navy)}
.tax-card.featured::before{background-image:url('assets/isotipo-azul.webp');opacity:.07}
.featured .tax-heading p,.featured .rate-caption,.featured .tax-note,.featured .tax-facts dt{color:#39345d}
.featured .rate span{color:var(--navy)}.featured .tax-icon{color:var(--navy);border-color:#1d18402b}.featured .tax-facts,.featured details{border-color:#1d18402b}
@media(max-width:950px) and (min-width:681px){.search-grid{grid-template-columns:1.1fr 1fr}.search-submit{grid-column:1/-1;margin:9px 5px 4px}.search-grid>.field{padding:3px 12px}.small-tag{max-width:100px;text-align:right}}
@media(max-width:680px){h1{font-size:clamp(38px,10vw,59px);line-height:1.06;letter-spacing:-.05em}.intro{padding-bottom:62px}.breadcrumb{margin-bottom:29px}.search-box{padding:23px 18px 17px}.search-heading{margin-bottom:20px;align-items:flex-start}.search-heading h2{font-size:20px;max-width:none;margin-bottom:7px}.search-heading p{font-size:11px;line-height:1.6;max-width:230px}.small-tag{display:none}.search-grid{grid-template-columns:1fr;padding:8px 13px 13px;gap:0;border-radius:13px}.search-grid>.field{padding:11px 0}.search-grid>.field:first-child{border-right:0;border-bottom:1px solid var(--line)}.field label{font-size:10px;margin-bottom:4px}.input-shell{height:36px}.input-shell input{font-size:15px}.field select{height:36px;font-size:13px}.search-submit{grid-column:auto;margin:7px 0 0;min-height:49px;font-size:13px}.coverage{font-size:10px}.examples{font-size:10px;gap:5px}.examples button{padding:6px 9px}}
@media print{.tax-card.featured{background:white;border-color:#bbb}}

/* Revisión v3: selección territorial en dos pasos y fichas blancas. */
.search-grid{grid-template-columns:1fr 1.35fr 205px}.field-step{display:inline-flex;align-items:center;justify-content:center;width:20px;height:20px;border-radius:50%;background:#eeeafa;color:var(--navy);font-size:9px;font-weight:800;margin-right:5px;letter-spacing:0}.field label{color:#5e5877;margin-bottom:3px}.field select{font-size:14px;font-weight:600;height:36px;color:var(--navy)}.field select:disabled{color:#8b8699;font-weight:400;cursor:not-allowed}.search-heading p{line-height:1.65}
.tax-card{background:white;color:var(--navy);padding-top:30px;isolation:isolate}.tax-card::before{content:"";position:absolute;top:-48px;right:-49px;width:232px;height:232px;background:center/contain no-repeat;pointer-events:none;z-index:-1}.tax-ibi::before{background-image:url('assets/isotipo-lila.webp');opacity:.19}.tax-icio::before{background-image:url('assets/isotipo-azul.webp');opacity:.055}
.tax-heading h3{font-size:24px;display:inline-block;position:relative}.tax-heading h3::after{content:"";display:block;height:3px;width:25px;margin-top:7px;margin-bottom:7px;background:var(--lila);border-radius:2px}.tax-icio .tax-heading h3::after{background:var(--navy)}.tax-heading p{font-size:12px;max-width:270px;line-height:1.55}.tax-icon{background:#ffffff80;border-color:#dedbea;color:var(--navy)}
.rate{text-align:center;margin:25px 0 2px;font-size:88px;letter-spacing:-.065em;line-height:1.1;font-weight:850;color:var(--navy)}.rate span{color:var(--navy);font-size:43px}.rate-caption{text-align:center;min-height:21px;margin-bottom:27px;font-size:13px}.rate.pending-rate{margin:31px 0 11px;font-size:32px;line-height:1.2;min-height:69px;display:flex;align-items:center;justify-content:center}
.tax-facts{padding:22px 0 20px;grid-template-columns:1fr 1.2fr;gap:20px}.tax-facts dt{font-size:11px;letter-spacing:.055em;margin-bottom:8px;color:#6c6682}.tax-facts dd{font-size:18px;font-weight:750;line-height:1.35;letter-spacing:-.02em}.tax-note{font-size:13px;line-height:1.75;margin-bottom:23px}.tax-card summary{font-size:13px}.tax-card details{padding:17px 0}.tax-card details ul{font-size:13px}.tax-card .source-meta{font-size:11px}
.result-head h2{font-size:36px}.source-note{line-height:1.7}
@media(max-width:950px) and (min-width:681px){.search-grid{grid-template-columns:1fr 1.2fr}.tax-facts{gap:14px}.tax-facts dd{font-size:17px}.tax-heading p{font-size:11px}}
@media(max-width:680px){.search-grid{grid-template-columns:1fr}.search-grid>.field{padding:10px 0}.field label{font-size:10px}.field select{font-size:13px;height:38px}.field-step{width:18px;height:18px;font-size:9px}.tax-card{padding-top:26px}.tax-heading h3{font-size:23px}.tax-heading p{font-size:12px;max-width:235px}.tax-card::before{width:210px;height:210px;right:-55px;top:-46px}.rate{font-size:84px;margin-top:26px}.rate-caption{font-size:12px;margin-bottom:23px}.tax-facts{padding:20px 0;gap:16px}.tax-facts dt{font-size:11px}.tax-facts dd{font-size:18px}.tax-note{font-size:12px}.tax-card summary{font-size:12px}.result-head h2{font-size:31px}.source-note{font-size:11px}.rate.pending-rate{font-size:30px}}
@media print{.tax-card::before{display:none}.rate{font-size:50px}.tax-facts dd{font-size:14px}.tax-card details{padding:10px 0}}

/* Igualar el punto de arranque del porcentaje entre ambas fichas. */
.tax-heading{min-height:94px}
@media(max-width:680px){.tax-heading{min-height:88px}}

/* Revisión v4: cabeceras de impuesto agrupadas en una banda de color. */
.tax-heading{margin:-30px -30px 0;padding:23px 30px 20px;min-height:125px;align-items:center;gap:20px;border-bottom:1px solid #eeecf5;background:#eeecff;border-radius:21px 21px 0 0}
.tax-icio .tax-heading{background:var(--navy);color:white;border-color:var(--navy)}
.tax-heading h3{font-size:25px;margin:0 0 6px}.tax-heading h3::after{display:none}.tax-heading p{font-size:12px;line-height:1.55;color:#514a76;max-width:330px;margin:0}.tax-icio .tax-heading p{color:#e0dcef}.tax-icon{border-color:#bcb5e4;background:#ffffff50}.tax-icio .tax-icon{border-color:#ffffff42;color:#d2ccff;background:#ffffff0a}
.tax-card::before{top:102px;right:-74px;opacity:.09;z-index:-1}.tax-icio::before{background-image:url('assets/isotipo-lila.webp');opacity:.34}
.rate{margin-top:26px}.tax-card .tax-heading>div:first-child{position:relative;z-index:1}
@media(max-width:950px) and (min-width:681px){.tax-heading{margin:-30px -24px 0;padding-inline:24px;min-height:125px}}
@media(max-width:680px){.tax-heading{margin:-26px -24px 0;padding:20px 24px;min-height:122px;border-radius:19px 19px 0 0;gap:13px}.tax-heading h3{font-size:24px}.tax-heading p{font-size:12px}.tax-card::before{top:102px;right:-72px}}
@media print{.tax-heading,.tax-icio .tax-heading{background:#efedf6!important;color:var(--navy)!important;padding:15px;margin:-16px -16px 0;min-height:95px}.tax-icio .tax-heading p{color:var(--navy)}.tax-icon{display:none}}

/* Jerarquía fiscal: el máximo no equivale a un porcentaje general. */
.rate .rate-qualifier{display:block;font-size:14px;line-height:1.2;font-weight:700;letter-spacing:.02em;margin-bottom:4px}
.tax-note strong{font-weight:700}

@media(max-width:480px){.tax-facts{grid-template-columns:1fr;gap:18px}}

/* Simuladores orientativos con reglas explícitas y entrada local, sin persistencia. */
.simulators{margin-top:48px}.sim-section-head{margin-bottom:25px}.sim-section-head h2{font-size:32px;letter-spacing:-.035em;margin:10px 0}.sim-section-head>p:last-child{font-size:14px;color:#69637d}.sim-grid{display:grid;grid-template-columns:1fr 1fr;gap:24px;align-items:start}.simulator{padding:30px;background:white;border:1px solid var(--line);border-radius:22px;border-top:4px solid var(--lila)}.sim-icio{border-top-color:var(--navy)}.sim-kicker{font-size:10px;font-weight:800;letter-spacing:.13em;color:#746ca3}.simulator h3{font-size:24px;letter-spacing:-.035em;margin:11px 0 8px}.sim-intro{font-size:14px;line-height:1.6;color:#69637d}.calc-mode{font-size:12px;line-height:1.65;padding:14px;background:#f6f5fb;border-radius:10px;margin:20px 0}.calc-mode.automatic{background:#efedff;color:var(--navy)}.calc-field{margin-top:18px}.calc-field label{display:block;font-size:13px;font-weight:700;line-height:1.5;margin-bottom:7px}.calc-input input,.calc-field select{width:100%;min-width:0;box-sizing:border-box;background:#fff;border:1px solid #c8c3da;border-radius:10px;padding:13px 14px;font:inherit;font-weight:600;line-height:1.3;color:var(--navy);font-size:18px}.calc-field select{font-size:13px}.calc-input input::placeholder{color:#918aab;font-weight:400}.calc-help{font-size:11px;line-height:1.7;color:#716a83;margin:8px 0 16px}.calc-check{display:flex;align-items:flex-start;gap:10px;font-size:12px;line-height:1.6;margin:20px 0}.calc-check input{accent-color:var(--navy);width:18px;height:18px;flex-shrink:0;margin-top:1px}.calc-submit{width:100%;justify-content:space-between;background:var(--navy);color:white;margin:0;cursor:pointer;border:0}.sim-ibi .calc-submit{background:var(--lila);color:var(--navy)}.calc-error{font-size:12px;color:#9d2639;line-height:1.6;margin-top:13px}.calc-output{padding:21px;background:#f0eefc;border-radius:13px;margin-top:20px}.sim-icio .calc-output{background:#f3f3f8}.output-label{font-size:10px;font-weight:800;text-transform:uppercase;letter-spacing:.08em;margin:0 0 10px}.output-amount{font-size:38px;font-weight:800;line-height:1.2;letter-spacing:-.04em;margin:0 0 13px;overflow-wrap:anywhere}.output-amount span{display:block;font-size:13px;letter-spacing:0;font-weight:500;margin-top:7px}.output-total{font-size:14px;line-height:1.7}.output-breakdown{margin:16px 0}.output-breakdown div{display:flex;justify-content:space-between;gap:14px;font-size:12px;padding:9px 0;border-top:1px solid #dcd8e9}.output-breakdown dd{font-weight:750;white-space:nowrap}.limit-applied{font-size:12px;font-weight:700;color:#336354}.manual-toggle{background:var(--navy);color:white;padding:12px 17px;border:0;border-radius:9px;font:inherit;font-size:13px;font-weight:600;cursor:pointer}.calc-assumptions,.manual-limits{margin-top:18px;border-top:1px solid var(--line);padding-top:15px}.calc-assumptions summary,.manual-limits summary{font-size:12px;cursor:pointer;font-weight:700}.calc-assumptions p,.manual-limits p{font-size:12px;line-height:1.7;margin-top:12px}.tool-disclaimer{margin-top:22px;border:1px solid #ded9ed;border-radius:13px;padding:20px 23px;background:#f1eff8;font-size:12px;line-height:1.75;color:#625b76}.tool-disclaimer strong{color:var(--navy)}.tool-disclaimer p{margin:7px 0 0}[hidden]{display:none!important}
@media(max-width:680px){.sim-grid{grid-template-columns:1fr;gap:20px}.simulator{padding:23px}.sim-section-head h2{font-size:27px}.simulator h3{font-size:23px}.output-amount{font-size:35px}.tool-disclaimer{padding:18px}.calc-submit{font-size:13px}}
@media print{.simulators{display:none}.tool-disclaimer{break-inside:avoid}}

/* Requisitos concretos visibles dentro de la ficha, sin confundirlos con la documentación. */
.requirement-notice{background:#fff8eb;border:1px solid #ead8b3;border-left:3px solid #c59b46;border-radius:11px;padding:17px 18px;margin:0 0 22px;color:#55462b}.requirement-title{display:flex;gap:8px;align-items:flex-start;font-size:13px;line-height:1.5}.requirement-title>span{font-size:16px;line-height:1.25;flex-shrink:0}.requirement-notice ul{padding-left:18px;margin:12px 0 0;font-size:13px;line-height:1.75}.requirement-notice li+li{margin-top:8px}.requirement-notice>p{font-size:11px;line-height:1.65;margin:13px 0 0;color:#7a6b51}.requirement-notice strong{font-weight:750}@media(max-width:680px){.requirement-notice{padding:15px}.requirement-title,.requirement-notice ul{font-size:12px}}@media print{.requirement-notice{break-inside:avoid}}

/* Calculadora compacta: una jerarquía, detalles bajo demanda. */
.compact-simulator{padding:25px}.compact-simulator h3{margin:10px 0 14px;font-size:23px}.calc-facts{font-size:12px;font-weight:650;color:var(--navy);background:#efedff;border-radius:9px;padding:10px 12px;margin:0 0 16px;line-height:1.5}.compact-simulator .calc-field{margin-top:14px}.compact-simulator .calc-submit{margin-top:18px}.calc-disclaimer{font-size:11px;line-height:1.5;color:#716a83;margin:12px 0 0}.compact-simulator .calc-assumptions{margin-top:12px;padding-top:12px}.compact-simulator .calc-output{padding:18px;margin-top:16px}.compact-simulator .output-breakdown{margin-bottom:0}.compact-simulator .output-amount{font-size:34px}.compact-simulator .manual-limits{margin-bottom:6px}@media(max-width:680px){.compact-simulator{padding:22px}.compact-simulator h3{font-size:22px}}

/* Encabezado IBI con el morado corporativo pleno. */
.tax-ibi .tax-heading{background:var(--lila);color:var(--navy);border-color:var(--lila)}.tax-ibi .tax-heading p{color:var(--navy)}.tax-ibi .tax-icon{border-color:#1d184040;background:#ffffff35;color:var(--navy)}

/* Requisitos compactos, desplegables por tarjeta. */
.tax-card details.requirement-notice{padding:15px 17px;margin:0 0 22px;border:1px solid #ead8b3;border-left:3px solid #c59b46}.tax-card .requirement-title{display:flex;align-items:center;gap:8px;padding:0;color:#55462b;font-size:13px}.tax-card .requirement-title strong{flex:1}.tax-card .requirement-title::after{content:"+";position:static;font-size:19px;line-height:1;margin-left:8px}.tax-card details.requirement-notice[open]>.requirement-title::after{content:"−"}.requirement-title::-webkit-details-marker{display:none}

.ordinance-access{border-top:1px solid var(--line);padding:18px 0;margin-top:auto;font-size:12px;font-weight:650}.ordinance-access span{color:var(--ink);font-weight:400}

.support-band {background:#9a99ff;color:#1d1840}
.support-band .eyebrow,.support-band .support-inner p,.support-band h2 {color:#1d1840}
.support-band .button.light {background:#1d1840;color:white}