@import url('https://fonts.googleapis.com/css2?family=Playfair+Display:wght@400;500;600;700&family=Outfit:wght@400;500;600;700&display=swap');

:root {
  
  
  
  --color-bg-primary: #0f172a;
  --color-bg-secondary: #1e293b;
  --color-bg-tertiary: #334155;
  --color-bg-card: rgba(30, 41, 59, 0.6);
  --color-bg-hover: rgba(51, 65, 85, 0.4);
  
  
  --color-text-primary: #ffffff;
  --color-text-secondary: #cbd5e1;
  --color-text-muted: #94a3af;
  --color-text-light: #f1f5f9;
  
  
  --color-primary: #f97316;
  --color-primary-hover: #ea580c;
  --color-primary-light: #fed7aa;
  --color-secondary: #06b6d4;
  --color-secondary-hover: #0891b2;
  --color-accent-gold: #fbbf24;
  --color-accent-green: #10b981;
  
  
  --color-success: #10b981;
  --color-warning: #f59e0b;
  --color-error: #ef4444;
  --color-info: #06b6d4;
  
  
  --font-heading: 'Playfair Display', serif;
  --font-primary: 'Outfit', sans-serif;
  
  
  --text-xs: 0.75rem;
  --text-sm: 0.875rem;
  --text-base: 1rem;
  --text-lg: 1.125rem;
  --text-xl: 1.25rem;
  --text-2xl: 1.5rem;
  --text-3xl: 1.875rem;
  --text-4xl: 2.25rem;
  --text-5xl: 3rem;
  
  
  --leading-tight: 1.2;
  --leading-normal: 1.5;
  --leading-relaxed: 1.75;
  --leading-loose: 2;
  
  
  --tracking-tight: -0.025em;
  --tracking-normal: 0em;
  --tracking-wide: 0.025em;
  --tracking-wider: 0.05em;
  
  
  --space-xs: 0.5rem;
  --space-sm: 1rem;
  --space-md: 1.5rem;
  --space-lg: 2rem;
  --space-xl: 3rem;
  --space-2xl: 4rem;
  --space-3xl: 6rem;
  --space-4xl: 8rem;
  
  
  --radius-xs: 2px;
  --radius-sm: 4px;
  --radius-md: 8px;
  --radius-lg: 12px;
  --radius-xl: 16px;
  --radius-2xl: 20px;
  --radius-full: 9999px;
  
  
  --shadow-xs: 0 1px 2px rgba(0, 0, 0, 0.05);
  --shadow-sm: 0 1px 3px rgba(0, 0, 0, 0.1);
  --shadow-md: 0 4px 6px rgba(0, 0, 0, 0.15);
  --shadow-lg: 0 10px 15px rgba(0, 0, 0, 0.2);
  --shadow-xl: 0 20px 25px rgba(0, 0, 0, 0.25);
  --shadow-2xl: 0 25px 50px rgba(0, 0, 0, 0.3);
  --shadow-inner: inset 0 2px 4px rgba(0, 0, 0, 0.05);
  
  
  --transition-fast: 150ms cubic-bezier(0.4, 0, 0.2, 1);
  --transition-base: 250ms cubic-bezier(0.4, 0, 0.2, 1);
  --transition-slow: 350ms cubic-bezier(0.4, 0, 0.2, 1);
  
  
  --z-dropdown: 1000;
  --z-sticky: 1020;
  --z-fixed: 1030;
  --z-modal-backdrop: 1040;
  --z-modal: 1050;
  --z-popover: 1060;
  --z-tooltip: 1070;
}

*,
*::before,
*::after {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
  -webkit-font-smoothing: antialiased;
  -moz-osx-font-smoothing: grayscale;
}

body {
  background: var(--color-bg-primary);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
  font-size: var(--text-base);
  line-height: var(--leading-normal);
  font-weight: 400;
  overflow-x: hidden;
}

h1, h2, h3, h4, h5, h6 {
  font-family: var(--font-heading);
  font-weight: 700;
  line-height: var(--leading-tight);
  letter-spacing: var(--tracking-tight);
  color: var(--color-text-primary);
}

h1 {
  font-size: var(--text-5xl);
  margin-bottom: var(--space-md);
}

h2 {
  font-size: var(--text-4xl);
  margin-bottom: var(--space-md);
}

h3 {
  font-size: var(--text-3xl);
  margin-bottom: var(--space-sm);
}

h4 {
  font-size: var(--text-2xl);
  margin-bottom: var(--space-sm);
}

h5 {
  font-size: var(--text-xl);
  margin-bottom: var(--space-xs);
}

h6 {
  font-size: var(--text-lg);
  margin-bottom: var(--space-xs);
}

p {
  margin-bottom: var(--space-md);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
}

a {
  color: var(--color-primary);
  text-decoration: none;
  transition: color var(--transition-base);
}

a:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

.container {
  max-width: 1440px;
  width: 100%;
  margin: 0 auto;
  padding: 0 var(--space-lg);
}

@media (max-width: 768px) {
  .container {
    padding: 0 var(--space-md);
  }
}

@media (max-width: 480px) {
  .container {
    padding: 0 var(--space-sm);
  }
}

.sr-only {
  position: absolute;
  width: 1px;
  height: 1px;
  padding: 0;
  margin: -1px;
  overflow: hidden;
  clip: rect(0, 0, 0, 0);
  white-space: nowrap;
  border-width: 0;
}

.visually-hidden {
  position: absolute;
  width: 1px;
  height: 1px;
  padding: 0;
  margin: -1px;
  overflow: hidden;
  clip: rect(0, 0, 0, 0);
  white-space: nowrap;
  border-width: 0;
}

.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  padding: var(--space-sm) var(--space-lg);
  font-family: var(--font-primary);
  font-size: var(--text-base);
  font-weight: 600;
  border: none;
  border-radius: var(--radius-lg);
  cursor: pointer;
  transition: all var(--transition-base);
  text-decoration: none;
  gap: var(--space-xs);
  position: relative;
  overflow: hidden;
}

.btn::before {
  content: '';
  position: absolute;
  top: 0;
  left: -100%;
  width: 100%;
  height: 100%;
  background: rgba(255, 255, 255, 0.1);
  transition: left var(--transition-base);
  z-index: -1;
}

.btn:hover::before {
  left: 100%;
}

.btn-primary {
  background: var(--color-primary);
  color: #ffffff;
  box-shadow: var(--shadow-md);
}

.btn-primary:hover {
  background: var(--color-primary-hover);
  box-shadow: var(--shadow-lg);
  transform: translateY(-2px);
}

.btn-primary:active {
  transform: translateY(0);
}

.btn-secondary {
  background: var(--color-bg-tertiary);
  color: var(--color-text-primary);
  border: 2px solid var(--color-primary);
}

.btn-secondary:hover {
  background: var(--color-primary);
  color: #ffffff;
}

.btn-ghost {
  background: transparent;
  color: var(--color-primary);
  border: 2px solid var(--color-primary);
}

.btn-ghost:hover {
  background: rgba(249, 115, 22, 0.1);
  border-color: var(--color-primary-hover);
}

.btn-sm {
  padding: var(--space-xs) var(--space-md);
  font-size: var(--text-sm);
}

.btn-lg {
  padding: var(--space-md) var(--space-xl);
  font-size: var(--text-lg);
}

.btn-block {
  width: 100%;
}

.btn:disabled {
  opacity: 0.5;
  cursor: not-allowed;
  transform: none !important;
}

.card {
  background: var(--color-bg-card);
  border: 1px solid rgba(203, 213, 225, 0.1);
  border-radius: var(--radius-lg);
  padding: var(--space-lg);
  transition: all var(--transition-base);
  backdrop-filter: blur(10px);
}

.card:hover {
  border-color: rgba(249, 115, 22, 0.3);
  box-shadow: var(--shadow-lg);
  transform: translateY(-4px);
}

.card-header {
  display: flex;
  align-items: center;
  gap: var(--space-md);
  margin-bottom: var(--space-md);
  padding-bottom: var(--space-md);
  border-bottom: 1px solid rgba(203, 213, 225, 0.1);
}

.card-body {
  flex: 1;
}

.card-footer {
  padding-top: var(--space-md);
  border-top: 1px solid rgba(203, 213, 225, 0.1);
  display: flex;
  gap: var(--space-sm);
}

.badge {
  display: inline-block;
  padding: var(--space-xs) var(--space-sm);
  font-size: var(--text-xs);
  font-weight: 600;
  border-radius: var(--radius-full);
  background: rgba(249, 115, 22, 0.2);
  color: var(--color-primary-light);
  text-transform: uppercase;
  letter-spacing: var(--tracking-wider);
}

.badge-success {
  background: rgba(16, 185, 129, 0.2);
  color: var(--color-success);
}

.badge-warning {
  background: rgba(245, 158, 11, 0.2);
  color: var(--color-warning);
}

.badge-error {
  background: rgba(239, 68, 68, 0.2);
  color: var(--color-error);
}

.badge-info {
  background: rgba(6, 182, 212, 0.2);
  color: var(--color-info);
}

.form-group {
  margin-bottom: var(--space-lg);
}

label {
  display: block;
  margin-bottom: var(--space-xs);
  font-weight: 500;
  color: var(--color-text-primary);
  font-size: var(--text-sm);
}

input,
textarea,
select {
  width: 100%;
  padding: var(--space-sm) var(--space-md);
  background: var(--color-bg-secondary);
  border: 1px solid rgba(203, 213, 225, 0.2);
  border-radius: var(--radius-md);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
  font-size: var(--text-base);
  transition: all var(--transition-base);
}

input::placeholder,
textarea::placeholder {
  color: var(--color-text-muted);
}

input:focus,
textarea:focus,
select:focus {
  outline: none;
  border-color: var(--color-primary);
  box-shadow: 0 0 0 3px rgba(249, 115, 22, 0.1);
  background: var(--color-bg-tertiary);
}

textarea {
  resize: vertical;
  min-height: 120px;
}

ul, ol {
  margin-left: var(--space-lg);
  margin-bottom: var(--space-md);
}

li {
  margin-bottom: var(--space-sm);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
}

.grid {
  display: grid;
  gap: var(--space-lg);
}

.grid-2 {
  grid-template-columns: repeat(2, 1fr);
}

.grid-3 {
  grid-template-columns: repeat(3, 1fr);
}

.grid-4 {
  grid-template-columns: repeat(4, 1fr);
}

@media (max-width: 1024px) {
  .grid-4 {
    grid-template-columns: repeat(2, 1fr);
  }
  
  .grid-3 {
    grid-template-columns: repeat(2, 1fr);
  }
}

@media (max-width: 768px) {
  .grid-4,
  .grid-3,
  .grid-2 {
    grid-template-columns: 1fr;
  }
}

.flex {
  display: flex;
}

.flex-col {
  flex-direction: column;
}

.flex-center {
  display: flex;
  align-items: center;
  justify-content: center;
}

.flex-between {
  display: flex;
  align-items: center;
  justify-content: space-between;
}

.gap-xs { gap: var(--space-xs); }
.gap-sm { gap: var(--space-sm); }
.gap-md { gap: var(--space-md); }
.gap-lg { gap: var(--space-lg); }
.gap-xl { gap: var(--space-xl); }

.mt-xs { margin-top: var(--space-xs); }
.mt-sm { margin-top: var(--space-sm); }
.mt-md { margin-top: var(--space-md); }
.mt-lg { margin-top: var(--space-lg); }
.mt-xl { margin-top: var(--space-xl); }

.mb-xs { margin-bottom: var(--space-xs); }
.mb-sm { margin-bottom: var(--space-sm); }
.mb-md { margin-bottom: var(--space-md); }
.mb-lg { margin-bottom: var(--space-lg); }
.mb-xl { margin-bottom: var(--space-xl); }

.p-xs { padding: var(--space-xs); }
.p-sm { padding: var(--space-sm); }
.p-md { padding: var(--space-md); }
.p-lg { padding: var(--space-lg); }
.p-xl { padding: var(--space-xl); }

.text-xs { font-size: var(--text-xs); }
.text-sm { font-size: var(--text-sm); }
.text-base { font-size: var(--text-base); }
.text-lg { font-size: var(--text-lg); }
.text-xl { font-size: var(--text-xl); }
.text-2xl { font-size: var(--text-2xl); }

.text-primary { color: var(--color-text-primary); }
.text-secondary { color: var(--color-text-secondary); }
.text-muted { color: var(--color-text-muted); }
.text-accent { color: var(--color-primary); }

.font-normal { font-weight: 400; }
.font-medium { font-weight: 500; }
.font-semibold { font-weight: 600; }
.font-bold { font-weight: 700; }

.text-center { text-align: center; }
.text-left { text-align: left; }
.text-right { text-align: right; }

.text-uppercase { text-transform: uppercase; }
.text-lowercase { text-transform: lowercase; }
.text-capitalize { text-transform: capitalize; }

.italic { font-style: italic; }
.underline { text-decoration: underline; }
.line-through { text-decoration: line-through; }

.leading-tight { line-height: var(--leading-tight); }
.leading-normal { line-height: var(--leading-normal); }
.leading-relaxed { line-height: var(--leading-relaxed); }

.tracking-tight { letter-spacing: var(--tracking-tight); }
.tracking-wide { letter-spacing: var(--tracking-wide); }

.bg-primary { background: var(--color-bg-primary); }
.bg-secondary { background: var(--color-bg-secondary); }
.bg-tertiary { background: var(--color-bg-tertiary); }
.bg-card { background: var(--color-bg-card); }

.border {
  border: 1px solid rgba(203, 213, 225, 0.2);
}

.border-top {
  border-top: 1px solid rgba(203, 213, 225, 0.2);
}

.border-bottom {
  border-bottom: 1px solid rgba(203, 213, 225, 0.2);
}

.border-primary {
  border-color: var(--color-primary);
}

.rounded-sm { border-radius: var(--radius-sm); }
.rounded-md { border-radius: var(--radius-md); }
.rounded-lg { border-radius: var(--radius-lg); }
.rounded-xl { border-radius: var(--radius-xl); }
.rounded-full { border-radius: var(--radius-full); }

.shadow-sm { box-shadow: var(--shadow-sm); }
.shadow-md { box-shadow: var(--shadow-md); }
.shadow-lg { box-shadow: var(--shadow-lg); }
.shadow-xl { box-shadow: var(--shadow-xl); }

.hidden { display: none !important; }
.block { display: block; }
.inline { display: inline; }
.inline-block { display: inline-block; }

@media (max-width: 768px) {
  .hidden-mobile {
    display: none !important;
  }
}

@media (min-width: 769px) {
  .hidden-desktop {
    display: none !important;
  }
}

::-webkit-scrollbar {
  width: 8px;
  height: 8px;
}

::-webkit-scrollbar-track {
  background: var(--color-bg-secondary);
}

::-webkit-scrollbar-thumb {
  background: var(--color-primary);
  border-radius: var(--radius-full);
}

::-webkit-scrollbar-thumb:hover {
  background: var(--color-primary-hover);
}

@keyframes fadeIn {
  from {
    opacity: 0;
  }
  to {
    opacity: 1;
  }
}

@keyframes slideInUp {
  from {
    opacity: 0;
    transform: translateY(20px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

@keyframes slideInDown {
  from {
    opacity: 0;
    transform: translateY(-20px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

@keyframes slideInLeft {
  from {
    opacity: 0;
    transform: translateX(-20px);
  }
  to {
    opacity: 1;
    transform: translateX(0);
  }
}

@keyframes slideInRight {
  from {
    opacity: 0;
    transform: translateX(20px);
  }
  to {
    opacity: 1;
    transform: translateX(0);
  }
}

@keyframes pulse {
  0%, 100% {
    opacity: 1;
  }
  50% {
    opacity: 0.5;
  }
}

@keyframes shimmer {
  0% {
    background-position: -1000px 0;
  }
  100% {
    background-position: 1000px 0;
  }
}

.animate-fadeIn {
  animation: fadeIn var(--transition-base);
}

.animate-slideInUp {
  animation: slideInUp var(--transition-base);
}

.animate-slideInDown {
  animation: slideInDown var(--transition-base);
}

.animate-slideInLeft {
  animation: slideInLeft var(--transition-base);
}

.animate-slideInRight {
  animation: slideInRight var(--transition-base);
}

.animate-pulse {
  animation: pulse 2s cubic-bezier(0.4, 0, 0.6, 1) infinite;
}

section {
  padding: var(--space-3xl) 0;
}

@media (max-width: 768px) {
  section {
    padding: var(--space-2xl) 0;
  }
}

section.section-sm {
  padding: var(--space-xl) 0;
}

section.section-lg {
  padding: var(--space-4xl) 0;
}

.hero {
  padding: var(--space-4xl) 0;
  position: relative;
  overflow: hidden;
}

.hero::before {
  content: '';
  position: absolute;
  top: 0;
  left: 0;
  right: 0;
  bottom: 0;
  background: radial-gradient(circle at 20% 50%, rgba(249, 115, 22, 0.1) 0%, transparent 50%);
  pointer-events: none;
}

.hero-content {
  position: relative;
  z-index: 1;
}

.feature-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));
  gap: var(--space-lg);
  margin-top: var(--space-xl);
}

.feature-item {
  text-align: center;
  padding: var(--space-lg);
  border-radius: var(--radius-lg);
  transition: all var(--transition-base);
}

.feature-item:hover {
  background: rgba(249, 115, 22, 0.05);
  transform: translateY(-8px);
}

.feature-icon {
  font-size: var(--text-4xl);
  margin-bottom: var(--space-md);
  color: var(--color-primary);
}

.feature-title {
  font-size: var(--text-xl);
  margin-bottom: var(--space-sm);
  color: var(--color-text-primary);
}

.feature-description {
  font-size: var(--text-sm);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
}

table {
  width: 100%;
  border-collapse: collapse;
  margin-bottom: var(--space-lg);
}

thead {
  background: var(--color-bg-secondary);
  border-bottom: 2px solid var(--color-primary);
}

th {
  padding: var(--space-md);
  text-align: left;
  font-weight: 600;
  color: var(--color-text-primary);
  text-transform: uppercase;
  font-size: var(--text-xs);
  letter-spacing: var(--tracking-wide);
}

td {
  padding: var(--space-md);
  border-bottom: 1px solid rgba(203, 213, 225, 0.1);
  color: var(--color-text-secondary);
}

tbody tr:hover {
  background: var(--color-bg-card);
}

.alert {
  padding: var(--space-md) var(--space-lg);
  border-radius: var(--radius-lg);
  border-left: 4px solid;
  display: flex;
  align-items: flex-start;
  gap: var(--space-md);
  margin-bottom: var(--space-lg);
}

.alert-success {
  background: rgba(16, 185, 129, 0.1);
  border-color: var(--color-success);
  color: var(--color-success);
}

.alert-warning {
  background: rgba(245, 158, 11, 0.1);
  border-color: var(--color-warning);
  color: var(--color-warning);
}

.alert-error {
  background: rgba(239, 68, 68, 0.1);
  border-color: var(--color-error);
  color: var(--color-error);
}

.alert-info {
  background: rgba(6, 182, 212, 0.1);
  border-color: var(--color-info);
  color: var(--color-info);
}

.alert-icon {
  font-size: var(--text-xl);
  flex-shrink: 0;
}

.alert-content {
  flex: 1;
}

.alert-title {
  font-weight: 600;
  margin-bottom: var(--space-xs);
}

.alert-message {
  font-size: var(--text-sm);
}

.breadcrumb {
  display: flex;
  align-items: center;
  gap: var(--space-sm);
  margin-bottom: var(--space-lg);
  font-size: var(--text-sm);
}

.breadcrumb-item {
  color: var(--color-text-secondary);
}

.breadcrumb-item.active {
  color: var(--color-text-primary);
  font-weight: 600;
}

.breadcrumb-separator {
  color: var(--color-text-muted);
}

.pagination {
  display: flex;
  align-items: center;
  gap: var(--space-xs);
  justify-content: center;
  margin-top: var(--space-xl);
}

.pagination-item {
  min-width: 40px;
  height: 40px;
  display: flex;
  align-items: center;
  justify-content: center;
  border-radius: var(--radius-md);
  border: 1px solid rgba(203, 213, 225, 0.2);
  color: var(--color-text-primary);
  cursor: pointer;
  transition: all var(--transition-base);
  text-decoration: none;
}

.pagination-item:hover:not(.active) {
  border-color: var(--color-primary);
  color: var(--color-primary);
}

.pagination-item.active {
  background: var(--color-primary);
  border-color: var(--color-primary);
  color: #ffffff;
}

.pagination-item.disabled {
  opacity: 0.5;
  cursor: not-allowed;
}

.tooltip {
  position: relative;
  display: inline-block;
}

.tooltip-text {
  visibility: hidden;
  background: var(--color-bg-tertiary);
  color: var(--color-text-primary);
  text-align: center;
  padding: var(--space-xs) var(--space-sm);
  border-radius: var(--radius-md);
  position: absolute;
  z-index: var(--z-tooltip);
  bottom: 125%;
  left: 50%;
  margin-left: -50px;
  width: 100px;
  opacity: 0;
  transition: opacity var(--transition-base);
  font-size: var(--text-xs);
  white-space: nowrap;
  box-shadow: var(--shadow-lg);
}

.tooltip:hover .tooltip-text {
  visibility: visible;
  opacity: 1;
}

.tabs {
  display: flex;
  border-bottom: 2px solid var(--color-bg-tertiary);
  margin-bottom: var(--space-lg);
  gap: 0;
}

.tab-button {
  padding: var(--space-md) var(--space-lg);
  background: transparent;
  border: none;
  color: var(--color-text-secondary);
  font-family: var(--font-primary);
  font-weight: 500;
  cursor: pointer;
  transition: all var(--transition-base);
  border-bottom: 2px solid transparent;
  margin-bottom: -2px;
  font-size: var(--text-base);
}

.tab-button:hover {
  color: var(--color-text-primary);
}

.tab-button.active {
  color: var(--color-primary);
  border-bottom-color: var(--color-primary);
}

.tab-content {
  display: none;
}

.tab-content.active {
  display: block;
  animation: fadeIn var(--transition-base);
}

@media (max-width: 768px) {
  h1 {
    font-size: var(--text-4xl);
  }
  
  h2 {
    font-size: var(--text-3xl);
  }
  
  h3 {
    font-size: var(--text-2xl);
  }
  
  h4 {
    font-size: var(--text-xl);
  }
}

@media (max-width: 480px) {
  h1 {
    font-size: var(--text-3xl);
  }
  
  h2 {
    font-size: var(--text-2xl);
  }
  
  h3 {
    font-size: var(--text-xl);
  }
  
  .hero {
    padding: var(--space-2xl) 0;
  }
  
  .feature-grid {
    grid-template-columns: 1fr;
  }
  
  section {
    padding: var(--space-xl) 0;
  }
}

@media (prefers-reduced-motion: reduce) {
  *,
  *::before,
  *::after {
    animation-duration: 0.01ms !important;
    animation-iteration-count: 1 !important;
    transition-duration: 0.01ms !important;
    scroll-behavior: auto !important;
  }
}

@media (prefers-color-scheme: dark) {
  html {
    color-scheme: dark;
  }
}

@media print {
  body {
    background: #ffffff;
    color: #000000;
  }
  
  .no-print,
  .btn,
  nav {
    display: none !important;
  }
}
.header-fiscal-vault {
  background: var(--color-bg-primary);
  border-bottom: 1px solid var(--color-bg-tertiary);
  position: static;
  width: 100%;
  z-index: var(--z-sticky);
  padding: 1rem 0;
}

.header-fiscal-vault-container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 3vw, 2rem);
  display: flex;
  flex-direction: row;
  align-items: center;
  justify-content: space-between;
  gap: 1.5rem;
}

.header-fiscal-vault-brand {
  display: flex;
  flex-direction: row;
  align-items: center;
  text-decoration: none;
  gap: 0.75rem;
  flex-shrink: 0;
  transition: opacity var(--transition-base);
}

.header-fiscal-vault-brand:hover {
  opacity: 0.85;
}

.header-fiscal-vault-logo-img {
  width: 40px;
  height: 40px;
  border-radius: var(--radius-md);
  object-fit: cover;
  margin-right: 0.5rem;
  flex-shrink: 0;
}

.header-fiscal-vault-logo-text {
  font-family: var(--font-heading);
  font-size: clamp(1.125rem, 2vw + 0.5rem, 1.5rem);
  font-weight: 700;
  color: var(--color-primary);
  letter-spacing: var(--tracking-wide);
}

.header-fiscal-vault-desktop-nav {
  display: none;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  align-items: center;
  margin: 0 auto;
  flex: 1;
  justify-content: center;
}

.header-fiscal-vault-nav-link {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  font-weight: 500;
  color: var(--color-text-secondary);
  text-decoration: none;
  transition: color var(--transition-base);
  letter-spacing: var(--tracking-normal);
}

.header-fiscal-vault-nav-link:hover {
  color: var(--color-primary);
  text-decoration: underline;
}

.header-fiscal-vault-cta-button {
  display: none;
  padding: 0.75rem 1.75rem;
  background: var(--color-primary);
  color: var(--color-bg-primary);
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  font-weight: 600;
  text-decoration: none;
  border-radius: var(--radius-md);
  transition: all var(--transition-base);
  border: none;
  cursor: pointer;
  white-space: nowrap;
}

.header-fiscal-vault-cta-button:hover {
  background: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: 0 4px 12px rgba(249, 115, 22, 0.3);
}

.header-fiscal-vault-mobile-toggle {
  display: flex;
  flex-direction: column;
  background: transparent;
  border: none;
  cursor: pointer;
  gap: 0.4rem;
  padding: 0.5rem;
  flex-shrink: 0;
  transition: opacity var(--transition-base);
}

.header-fiscal-vault-mobile-toggle:hover {
  opacity: 0.7;
}

.header-fiscal-vault-hamburger {
  width: 24px;
  height: 2px;
  background: var(--color-primary);
  border-radius: var(--radius-full);
  transition: all var(--transition-base);
}

.header-fiscal-vault-mobile-toggle.active .header-fiscal-vault-hamburger:nth-child(1) {
  transform: rotate(45deg) translate(10px, 10px);
}

.header-fiscal-vault-mobile-toggle.active .header-fiscal-vault-hamburger:nth-child(2) {
  opacity: 0;
}

.header-fiscal-vault-mobile-toggle.active .header-fiscal-vault-hamburger:nth-child(3) {
  transform: rotate(-45deg) translate(7px, -7px);
}

.header-fiscal-vault-mobile-menu {
  position: fixed;
  top: 0;
  right: 0;
  width: 100%;
  height: 100vh;
  background: var(--color-bg-primary);
  display: flex;
  flex-direction: column;
  opacity: 0;
  visibility: hidden;
  transform: translateX(100%);
  transition: all var(--transition-base);
  z-index: var(--z-modal);
  overflow-y: auto;
}

.header-fiscal-vault-mobile-menu.active {
  opacity: 1;
  visibility: visible;
  transform: translateX(0);
}

.header-fiscal-vault-mobile-header {
  display: flex;
  justify-content: flex-end;
  align-items: center;
  padding: 1.5rem;
  border-bottom: 1px solid var(--color-bg-tertiary);
  flex-shrink: 0;
}

.header-fiscal-vault-mobile-close {
  background: transparent;
  border: none;
  color: var(--color-primary);
  font-size: 1.5rem;
  cursor: pointer;
  padding: 0.5rem;
  display: flex;
  align-items: center;
  justify-content: center;
  transition: color var(--transition-base);
}

.header-fiscal-vault-mobile-close:hover {
  color: var(--color-primary-hover);
}

.header-fiscal-vault-mobile-links {
  display: flex;
  flex-direction: column;
  gap: 0;
  padding: 1rem 0;
  flex: 1;
}

.header-fiscal-vault-mobile-link {
  padding: 1rem 1.5rem;
  color: var(--color-text-secondary);
  text-decoration: none;
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  font-weight: 500;
  border-bottom: 1px solid var(--color-bg-tertiary);
  transition: all var(--transition-base);
}

.header-fiscal-vault-mobile-link:hover {
  background: var(--color-bg-secondary);
  color: var(--color-primary);
  padding-left: 2rem;
}

.header-fiscal-vault-mobile-cta {
  margin: 1.5rem 1rem 1rem 1rem;
  padding: 1rem;
  background: var(--color-primary);
  color: var(--color-bg-primary);
  text-decoration: none;
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  font-weight: 600;
  border-radius: var(--radius-md);
  text-align: center;
  border: none;
  cursor: pointer;
  transition: all var(--transition-base);
  display: block;
}

.header-fiscal-vault-mobile-cta:hover {
  background: var(--color-primary-hover);
  transform: translateY(-2px);
}

@media (min-width: 768px) {
  .header-fiscal-vault-desktop-nav {
    display: flex;
  }

  .header-fiscal-vault-cta-button {
    display: block;
  }

  .header-fiscal-vault-mobile-toggle {
    display: none;
  }

  .header-fiscal-vault-mobile-menu {
    display: none;
  }
}

@media (min-width: 1024px) {
  .header-fiscal-vault-logo-text {
    font-size: 1.5rem;
  }

  .header-fiscal-vault-nav-link {
    font-size: 1rem;
  }

  .header-fiscal-vault-cta-button {
    font-size: 1rem;
    padding: 0.75rem 2rem;
  }
}

    .iva-hub {
  width: 100%;
}

.hero-section-index {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
  position: relative;
}

.hero-section-index::before {
  content: '';
  position: absolute;
  top: 0;
  left: 0;
  right: 0;
  bottom: 0;
  background: radial-gradient(circle at 80% 20%, rgba(249, 115, 22, 0.08) 0%, transparent 50%);
  pointer-events: none;
}

.hero-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
  position: relative;
  z-index: 1;
}

.hero-text-block-index {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  max-width: 800px;
  margin: 0 auto;
  text-align: center;
}

.hero-title-index {
  font-size: clamp(1.75rem, 5vw + 1rem, 3.5rem);
  color: var(--color-text-primary);
  font-weight: 700;
  line-height: var(--leading-tight);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-subtitle-index {
  font-size: clamp(1rem, 2vw + 0.5rem, 1.375rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin-bottom: 0;
}

.hero-buttons-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1rem, 2vw, 1.5rem);
  justify-content: center;
}

.hero-buttons-index .btn {
  font-size: clamp(0.875rem, 1vw, 1rem);
  padding: clamp(0.75rem, 1vw, 1rem) clamp(1.5rem, 3vw, 2.5rem);
}

.hero-stats-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
  margin-top: clamp(1rem, 2vw, 1.5rem);
}

.stat-card-index {
  display: flex;
  flex-direction: column;
  align-items: center;
  gap: var(--space-xs);
  padding: var(--space-md) var(--space-lg);
  background: rgba(30, 41, 59, 0.6);
  border: 1px solid rgba(249, 115, 22, 0.2);
  border-radius: var(--radius-lg);
  min-width: 120px;
  text-align: center;
}

.stat-number-index {
  font-size: clamp(1.5rem, 3vw, 2.25rem);
  font-weight: 700;
  color: var(--color-primary);
  font-family: var(--font-heading);
}

.stat-label-index {
  font-size: clamp(0.75rem, 1vw, 0.875rem);
  color: var(--color-text-secondary);
  text-transform: uppercase;
  letter-spacing: var(--tracking-wide);
  font-weight: 600;
}

@media (max-width: 768px) {
  .hero-stats-index {
    gap: 1rem;
  }

  .stat-card-index {
    min-width: 100px;
    padding: var(--space-md);
  }
}

.about-section-index {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.about-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3.5rem);
}

.about-header-index {
  text-align: center;
}

.about-title-index {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.about-intro-index {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  max-width: 700px;
  margin: 0 auto;
}

.about-split-index {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 3.5rem);
  align-items: center;
}

.about-text-block-index {
  flex: 1 1 45%;
  min-width: 250px;
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
}

.about-subheading-index {
  font-size: clamp(1.25rem, 3vw + 0.5rem, 2rem);
  color: var(--color-text-primary);
  font-weight: 700;
  margin-bottom: 0;
}

.about-description-index {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.about-image-block-index {
  flex: 1 1 45%;
  min-width: 250px;
}

.about-image-index {
  width: 100%;
  height: auto;
  max-height: 450px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-lg);
}

@media (max-width: 768px) {
  .about-split-index {
    flex-direction: column;
  }

  .about-text-block-index {
    flex: 1 1 100%;
  }

  .about-image-block-index {
    flex: 1 1 100%;
  }

  .about-image-index {
    max-height: 350px;
  }
}

.how-section-index {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.how-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2.5rem, 5vw, 4rem);
}

.how-header-index {
  text-align: center;
}

.how-title-index {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.how-intro-index {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  max-width: 600px;
  margin: 0 auto;
}

.steps-container-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.step-item-index {
  flex: 1 1 280px;
  max-width: 380px;
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2rem);
  padding: clamp(1.5rem, 3vw, 2rem);
  background: rgba(30, 41, 59, 0.6);
  border: 1px solid rgba(249, 115, 22, 0.2);
  border-radius: var(--radius-lg);
  transition: all var(--transition-base);
}

.step-item-index:hover {
  border-color: rgba(249, 115, 22, 0.4);
  box-shadow: var(--shadow-md);
  transform: translateY(-4px);
}

.step-number-index {
  font-size: clamp(2rem, 4vw, 3rem);
  font-weight: 800;
  color: var(--color-primary);
  font-family: var(--font-heading);
  flex-shrink: 0;
  min-width: 60px;
  text-align: center;
}

.step-content-index {
  display: flex;
  flex-direction: column;
  gap: var(--space-sm);
  flex: 1;
}

.step-title-index {
  font-size: clamp(1rem, 2vw + 0.5rem, 1.375rem);
  color: var(--color-text-primary);
  font-weight: 700;
  margin-bottom: 0;
}

.step-text-index {
  font-size: clamp(0.75rem, 1vw + 0.4rem, 0.95rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin-bottom: 0;
}

@media (max-width: 768px) {
  .step-item-index {
    flex: 1 1 100%;
  }

  .step-number-index {
    min-width: 50px;
  }
}

.features-section-index {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.features-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2.5rem, 5vw, 4rem);
}

.features-header-index {
  text-align: center;
}

.features-title-index {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.features-intro-index {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  max-width: 600px;
  margin: 0 auto;
}

.features-cards-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.feature-card-index {
  flex: 1 1 280px;
  max-width: 380px;
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
  padding: clamp(1.5rem, 3vw, 2rem);
  background: rgba(15, 23, 42, 0.8);
  border: 1px solid rgba(249, 115, 22, 0.2);
  border-radius: var(--radius-lg);
  transition: all var(--transition-base);
  text-align: center;
}

.feature-card-index:hover {
  border-color: rgba(249, 115, 22, 0.4);
  box-shadow: var(--shadow-lg);
  transform: translateY(-6px);
  background: rgba(30, 41, 59, 0.8);
}

.feature-icon-index {
  font-size: clamp(2rem, 4vw, 3rem);
  color: var(--color-primary);
  display: flex;
  justify-content: center;
  align-items: center;
  height: 60px;
}

.feature-card-title-index {
  font-size: clamp(1rem, 2vw + 0.5rem, 1.25rem);
  color: var(--color-text-primary);
  font-weight: 700;
  margin-bottom: 0;
}

.feature-card-text-index {
  font-size: clamp(0.75rem, 1vw + 0.4rem, 0.95rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin-bottom: 0;
}

@media (max-width: 768px) {
  .feature-card-index {
    flex: 1 1 100%;
  }
}

.statistics-section-index {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.statistics-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2.5rem, 5vw, 4rem);
}

.stats-header-index {
  text-align: center;
}

.stats-title-index {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.stats-intro-index {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  max-width: 600px;
  margin: 0 auto;
}

.stats-grid-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
  margin-bottom: clamp(2rem, 3vw, 2.5rem);
}

.stat-box-index {
  flex: 1 1 200px;
  max-width: 280px;
  padding: clamp(1.5rem, 3vw, 2rem);
  background: linear-gradient(135deg, rgba(249, 115, 22, 0.1) 0%, rgba(249, 115, 22, 0.05) 100%);
  border: 2px solid var(--color-primary);
  border-radius: var(--radius-lg);
  text-align: center;
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
  transition: all var(--transition-base);
}

.stat-box-index:hover {
  box-shadow: var(--shadow-lg);
  transform: translateY(-4px);
  background: linear-gradient(135deg, rgba(249, 115, 22, 0.15) 0%, rgba(249, 115, 22, 0.08) 100%);
}

.stat-box-number-index {
  font-size: clamp(2rem, 4vw, 3rem);
  font-weight: 800;
  color: var(--color-primary);
  font-family: var(--font-heading);
  line-height: 1;
}

.stat-box-label-index {
  font-size: clamp(0.75rem, 1vw + 0.4rem, 0.95rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  font-weight: 500;
}

.stats-text-block-index {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 2vw, 2rem);
  max-width: 800px;
  margin: 0 auto;
}

.stats-description-index {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin-bottom: 0;
}

@media (max-width: 768px) {
  .stat-box-index {
    flex: 1 1 100%;
  }
}

.posts-section-index {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.posts-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2.5rem, 5vw, 4rem);
}

.posts-header-index {
  text-align: center;
}

.posts-title-index {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.posts-intro-index {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  max-width: 600px;
  margin: 0 auto;
}

.posts-cards-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.post-card-index {
  flex: 1 1 300px;
  max-width: 400px;
  display: flex;
  flex-direction: column;
  overflow: hidden;
  background: var(--color-bg-card);
  border: 1px solid rgba(203, 213, 225, 0.1);
  border-radius: var(--radius-lg);
  transition: all var(--transition-base);
}

.post-card-index:hover {
  border-color: rgba(249, 115, 22, 0.3);
  box-shadow: var(--shadow-lg);
  transform: translateY(-6px);
}

.post-image-wrapper-index {
  width: 100%;
  overflow: hidden;
  height: 200px;
}

.post-image-index {
  width: 100%;
  height: 100%;
  object-fit: cover;
  transition: transform var(--transition-base);
}

.post-card-index:hover .post-image-index {
  transform: scale(1.05);
}

.post-body-index {
  padding: clamp(1.5rem, 3vw, 2rem);
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
  flex: 1;
}

.post-title-index {
  font-size: clamp(1rem, 2vw + 0.5rem, 1.375rem);
  color: var(--color-text-primary);
  font-weight: 700;
  margin-bottom: 0;
  line-height: var(--leading-tight);
}

.post-excerpt-index {
  font-size: clamp(0.75rem, 1vw + 0.4rem, 0.95rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin-bottom: 0;
  flex: 1;
}

.post-link-index {
  display: inline-block;
  font-size: clamp(0.75rem, 1vw + 0.4rem, 0.95rem);
  color: var(--color-primary);
  font-weight: 600;
  text-decoration: none;
  transition: all var(--transition-base);
  margin-top: auto;
}

.post-link-index:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

.posts-footer-index {
  display: flex;
  justify-content: center;
  margin-top: clamp(1rem, 2vw, 1.5rem);
}

@media (max-width: 768px) {
  .post-card-index {
    flex: 1 1 100%;
  }
}

.faq-section-index {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.faq-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2.5rem, 5vw, 4rem);
}

.faq-header-index {
  text-align: center;
}

.faq-title-index {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.faq-intro-index {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  max-width: 600px;
  margin: 0 auto;
}

.faq-grid-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.faq-item-index {
  flex: 1 1 300px;
  max-width: 450px;
  padding: clamp(1.5rem, 3vw, 2rem);
  background: rgba(30, 41, 59, 0.6);
  border: 1px solid rgba(203, 213, 225, 0.1);
  border-radius: var(--radius-lg);
  transition: all var(--transition-base);
}

.faq-item-index:hover {
  border-color: rgba(249, 115, 22, 0.3);
  box-shadow: var(--shadow-md);
  background: rgba(30, 41, 59, 0.8);
}

.faq-question-index {
  font-size: clamp(0.95rem, 2vw + 0.4rem, 1.25rem);
  color: var(--color-text-primary);
  font-weight: 700;
  margin-bottom: clamp(0.75rem, 1vw, 1rem);
  line-height: var(--leading-tight);
}

.faq-answer-index {
  font-size: clamp(0.75rem, 1vw + 0.4rem, 0.95rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin-bottom: 0;
}

@media (max-width: 768px) {
  .faq-item-index {
    flex: 1 1 100%;
  }
}

.cta-section-index {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.cta-content-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(2rem, 4vw, 3.5rem);
  align-items: center;
  justify-content: center;
}

.cta-box-index {
  flex: 1 1 300px;
  max-width: 500px;
  padding: clamp(2rem, 4vw, 3rem);
  background: linear-gradient(135deg, var(--color-primary) 0%, rgba(249, 115, 22, 0.8) 100%);
  border-radius: var(--radius-xl);
  text-align: center;
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
  box-shadow: var(--shadow-xl);
  transition: all var(--transition-base);
}

.cta-box-index:hover {
  transform: translateY(-6px);
  box-shadow: var(--shadow-2xl);
}

.cta-title-index {
  font-size: clamp(1.25rem, 3vw + 0.5rem, 2rem);
  color: #ffffff;
  font-weight: 700;
  margin-bottom: 0;
  line-height: var(--leading-tight);
}

.cta-description-index {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: rgba(255, 255, 255, 0.95);
  line-height: var(--leading-relaxed);
  margin-bottom: 0;
}

.cta-box-index .btn {
  align-self: center;
  background: #ffffff;
  color: var(--color-primary);
  font-weight: 700;
}

.cta-box-index .btn:hover {
  background: rgba(255, 255, 255, 0.9);
}

.cta-benefits-index {
  flex: 1 1 300px;
  max-width: 400px;
  padding: clamp(2rem, 4vw, 2.5rem);
  background: rgba(30, 41, 59, 0.6);
  border: 1px solid rgba(249, 115, 22, 0.2);
  border-radius: var(--radius-lg);
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 2vw, 2rem);
}

.cta-benefits-title-index {
  font-size: clamp(1.1rem, 2vw + 0.5rem, 1.5rem);
  color: var(--color-text-primary);
  font-weight: 700;
  margin-bottom: 0;
}

.cta-benefits-list-index {
  display: flex;
  flex-direction: column;
  gap: clamp(0.75rem, 1.5vw, 1.25rem);
  margin: 0;
  padding: 0;
  list-style: none;
}

.cta-benefit-item-index {
  display: flex;
  align-items: center;
  gap: var(--space-md);
  font-size: clamp(0.75rem, 1vw + 0.4rem, 0.95rem);
  color: var(--color-text-secondary);
}

.cta-benefit-item-index i {
  color: var(--color-primary);
  font-size: clamp(1rem, 2vw, 1.25rem);
  flex-shrink: 0;
}

@media (max-width: 768px) {
  .cta-content-index {
    flex-direction: column;
  }

  .cta-box-index {
    flex: 1 1 100%;
  }

  .cta-benefits-index {
    flex: 1 1 100%;
  }
}

.cookie-banner {
  position: fixed;
  bottom: 0;
  left: 0;
  right: 0;
  background: var(--color-bg-secondary);
  padding: clamp(1rem, 2vw, 1.5rem);
  border-top: 1px solid rgba(249, 115, 22, 0.2);
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  justify-content: center;
  gap: clamp(1rem, 2vw, 1.5rem);
  z-index: 9999;
  box-shadow: var(--shadow-xl);
}

.cookie-banner.hidden {
  display: none !important;
}

.cookie-banner-text {
  color: var(--color-text-secondary);
  margin: 0;
  font-size: clamp(0.75rem, 1vw + 0.4rem, 0.95rem);
  line-height: var(--leading-relaxed);
  flex: 1 1 auto;
  min-width: 200px;
}

.cookie-banner-buttons {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(0.75rem, 1vw, 1rem);
  justify-content: center;
}

.cookie-btn-accept,
.cookie-btn-decline {
  padding: clamp(0.5rem, 1vw, 0.75rem) clamp(1rem, 2vw, 1.5rem);
  border: none;
  border-radius: var(--radius-md);
  cursor: pointer;
  font-size: clamp(0.75rem, 1vw + 0.3rem, 0.9rem);
  font-weight: 600;
  font-family: var(--font-primary);
  transition: all var(--transition-base);
}

.cookie-btn-accept {
  background: var(--color-primary);
  color: #ffffff;
}

.cookie-btn-accept:hover {
  background: var(--color-primary-hover);
}

.cookie-btn-decline {
  background: transparent;
  color: var(--color-text-secondary);
  border: 1px solid rgba(203, 213, 225, 0.3);
}

.cookie-btn-decline:hover {
  border-color: var(--color-primary);
  color: var(--color-primary);
}

@media (max-width: 480px) {
  .cookie-banner {
    flex-direction: column;
  }

  .cookie-banner-text {
    min-width: 100%;
    text-align: center;
  }

  .cookie-banner-buttons {
    min-width: 100%;
  }

  .cookie-btn-accept,
  .cookie-btn-decline {
    flex: 1 1 auto;
    min-width: 120px;
  }
}

@media (max-width: 480px) {
  .container {
    padding: 0 var(--space-md);
  }

  section {
    padding: clamp(2rem, 5vw, 3rem) 0;
  }
}

    .footer {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0 clamp(2rem, 5vw, 3rem);
  color: var(--color-text-secondary);
  overflow: hidden;
  border-top: 1px solid var(--color-bg-tertiary);
}

.footer .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block;
}

.footer-content {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 5vw, 3rem);
}

.footer-about {
  display: block;
  max-width: 320px;
}

.footer-about h3 {
  color: var(--color-text-primary);
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.5rem);
  font-weight: 700;
  margin-bottom: clamp(0.75rem, 2vw, 1rem);
  letter-spacing: var(--tracking-tight);
}

.footer-about p {
  color: var(--color-text-secondary);
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  line-height: var(--leading-relaxed);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.footer-nav,
.footer-contact,
.footer-legal {
  display: block;
}

.footer-nav h3,
.footer-contact h3,
.footer-legal h3 {
  color: var(--color-text-primary);
  font-family: var(--font-heading);
  font-size: clamp(1.125rem, 2.5vw, 1.25rem);
  font-weight: 700;
  margin-bottom: clamp(0.75rem, 2vw, 1.25rem);
  letter-spacing: var(--tracking-tight);
}

.footer-nav-list,
.footer-legal-list {
  list-style: none;
  margin: 0;
  padding: 0;
  display: flex;
  flex-direction: column;
  gap: clamp(0.5rem, 1vw, 0.75rem);
}

.footer-nav-list li,
.footer-legal-list li {
  display: block;
}

.footer-nav-list a,
.footer-legal-list a {
  color: var(--color-text-secondary);
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  text-decoration: none;
  transition: color var(--transition-fast);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.footer-nav-list a:hover,
.footer-legal-list a:hover {
  color: var(--color-primary);
}

.footer-contact {
  display: block;
}

.footer-contact p {
  color: var(--color-text-secondary);
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  line-height: var(--leading-relaxed);
  margin-bottom: clamp(0.5rem, 1vw, 0.75rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.footer-contact p:last-child {
  margin-bottom: 0;
}

.footer-copyright {
  display: block;
  padding-top: clamp(1.5rem, 3vw, 2rem);
  border-top: 1px solid var(--color-bg-tertiary);
  text-align: center;
}

.footer-copyright p {
  color: var(--color-text-muted);
  font-family: var(--font-primary);
  font-size: clamp(0.75rem, 0.9vw, 0.875rem);
  line-height: var(--leading-normal);
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

@media (min-width: 768px) {
  .footer-content {
    display: flex;
    flex-direction: row;
    flex-wrap: wrap;
    gap: clamp(2rem, 6vw, 4rem);
    align-items: flex-start;
  }

  .footer-about {
    flex: 0 1 280px;
  }

  .footer-nav {
    flex: 0 1 auto;
  }

  .footer-contact {
    flex: 0 1 auto;
  }

  .footer-legal {
    flex: 0 1 auto;
  }

  .footer-copyright {
    flex: 1 1 100%;
    text-align: center;
  }
}

@media (min-width: 1024px) {
  .footer-content {
    justify-content: space-between;
  }

  .footer-about {
    flex: 0 1 260px;
  }

  .footer-nav {
    flex: 0 1 140px;
  }

  .footer-contact {
    flex: 0 1 200px;
  }

  .footer-legal {
    flex: 0 1 150px;
  }
}
    

.main-tipos-iva-espana {
  width: 100%;
}

.hero-section-tipos-iva-espana {
  background: linear-gradient(135deg, #0f172a 0%, #1a2540 100%);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.breadcrumbs-tipos-iva-espana {
  display: flex;
  align-items: center;
  gap: clamp(0.5rem, 2vw, 1rem);
  margin-bottom: clamp(1.5rem, 3vw, 2.5rem);
  font-size: clamp(0.75rem, 1vw, 0.875rem);
}

.breadcrumbs-tipos-iva-espana a {
  color: #cbd5e1;
  text-decoration: none;
  transition: color 250ms ease;
}

.breadcrumbs-tipos-iva-espana a:hover {
  color: #f97316;
  text-decoration: underline;
}

.breadcrumbs-tipos-iva-espana span {
  color: #64748b;
}

.hero-content-tipos-iva-espana {
  max-width: 700px;
  margin-bottom: clamp(2rem, 4vw, 3rem);
}

.hero-meta-tipos-iva-espana {
  display: flex;
  align-items: center;
  gap: clamp(0.75rem, 2vw, 1rem);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-size: clamp(0.75rem, 1vw, 0.875rem);
  text-transform: uppercase;
  letter-spacing: 0.05em;
}

.meta-item-tipos-iva-espana {
  color: #f97316;
  font-weight: 600;
}

.meta-separator-tipos-iva-espana {
  color: #64748b;
}

.hero-title-tipos-iva-espana {
  color: #ffffff;
  font-size: clamp(2rem, 6vw + 1rem, 3.5rem);
  font-weight: 700;
  line-height: 1.2;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-family: 'Playfair Display', serif;
  letter-spacing: -0.02em;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-subtitle-tipos-iva-espana {
  color: #cbd5e1;
  font-size: clamp(1rem, 1.5vw, 1.25rem);
  line-height: 1.6;
  font-weight: 400;
}

.hero-image-container-tipos-iva-espana {
  width: 100%;
  margin-top: clamp(2rem, 4vw, 3rem);
  border-radius: var(--radius-xl);
  overflow: hidden;
}

.hero-image-tipos-iva-espana {
  width: 100%;
  height: auto;
  max-height: 500px;
  object-fit: cover;
  display: block;
}

.intro-section-tipos-iva-espana {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.intro-content-tipos-iva-espana {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-tipos-iva-espana {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-image-tipos-iva-espana {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-tipos-iva-espana {
  color: #0f172a;
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-family: 'Playfair Display', serif;
}

.intro-paragraph-tipos-iva-espana {
  color: #475569;
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  line-height: 1.7;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.intro-img-tipos-iva-espana {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  display: block;
}

@media (max-width: 768px) {
  .intro-content-tipos-iva-espana {
    flex-direction: column;
  }

  .intro-text-tipos-iva-espana,
  .intro-image-tipos-iva-espana {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.standard-section-tipos-iva-espana {
  background: #0f172a;
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.standard-content-tipos-iva-espana {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.standard-text-tipos-iva-espana {
  flex: 1 1 50%;
  max-width: 50%;
}

.standard-image-tipos-iva-espana {
  flex: 1 1 50%;
  max-width: 50%;
}

.standard-title-tipos-iva-espana {
  color: #ffffff;
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-family: 'Playfair Display', serif;
}

.standard-paragraph-tipos-iva-espana {
  color: #cbd5e1;
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  line-height: 1.7;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.standard-highlight-tipos-iva-espana {
  background: rgba(249, 115, 22, 0.15);
  border-left: 4px solid #f97316;
  padding: clamp(1rem, 2vw, 1.5rem);
  border-radius: var(--radius-md);
  margin-top: clamp(1.5rem, 3vw, 2rem);
}

.highlight-text-tipos-iva-espana {
  color: #fcd34d;
  font-size: clamp(0.9rem, 1.1vw, 1.05rem);
  line-height: 1.6;
}

.standard-img-tipos-iva-espana {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  display: block;
}

@media (max-width: 768px) {
  .standard-content-tipos-iva-espana {
    flex-direction: column;
  }

  .standard-text-tipos-iva-espana,
  .standard-image-tipos-iva-espana {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.reduced-section-tipos-iva-espana {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.reduced-content-tipos-iva-espana {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.reduced-image-tipos-iva-espana {
  flex: 1 1 50%;
  max-width: 50%;
}

.reduced-text-tipos-iva-espana {
  flex: 1 1 50%;
  max-width: 50%;
}

.reduced-title-tipos-iva-espana {
  color: #0f172a;
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-family: 'Playfair Display', serif;
}

.reduced-paragraph-tipos-iva-espana {
  color: #475569;
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  line-height: 1.7;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.reduced-list-tipos-iva-espana {
  margin-top: clamp(1.5rem, 3vw, 2rem);
  padding: clamp(1rem, 2vw, 1.5rem);
  background: #f8fafc;
  border-radius: var(--radius-md);
}

.reduced-list-title-tipos-iva-espana {
  color: #0f172a;
  font-weight: 600;
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
  font-size: clamp(0.95rem, 1.1vw, 1.05rem);
}

.reduced-ul-tipos-iva-espana {
  margin: 0;
  padding-left: clamp(1.5rem, 2vw, 2rem);
  list-style-type: disc;
}

.reduced-li-tipos-iva-espana {
  color: #475569;
  font-size: clamp(0.9rem, 1vw, 1rem);
  line-height: 1.6;
  margin-bottom: clamp(0.5rem, 1vw, 0.75rem);
}

.reduced-img-tipos-iva-espana {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  display: block;
}

@media (max-width: 768px) {
  .reduced-content-tipos-iva-espana {
    flex-direction: column;
  }

  .reduced-image-tipos-iva-espana,
  .reduced-text-tipos-iva-espana {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.superreduced-section-tipos-iva-espana {
  background: #0f172a;
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.superreduced-content-tipos-iva-espana {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.superreduced-text-tipos-iva-espana {
  flex: 1 1 50%;
  max-width: 50%;
}

.superreduced-image-tipos-iva-espana {
  flex: 1 1 50%;
  max-width: 50%;
}

.superreduced-title-tipos-iva-espana {
  color: #ffffff;
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-family: 'Playfair Display', serif;
}

.superreduced-paragraph-tipos-iva-espana {
  color: #cbd5e1;
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  line-height: 1.7;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.superreduced-highlight-tipos-iva-espana {
  background: rgba(16, 185, 129, 0.15);
  border-left: 4px solid #10b981;
  padding: clamp(1rem, 2vw, 1.5rem);
  border-radius: var(--radius-md);
  margin-top: clamp(1.5rem, 3vw, 2rem);
}

.highlight-title-tipos-iva-espana {
  color: #a7f3d0;
  font-weight: 600;
  font-size: clamp(0.95rem, 1.1vw, 1.05rem);
  margin-bottom: clamp(0.5rem, 1vw, 0.75rem);
}

.superreduced-img-tipos-iva-espana {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  display: block;
}

@media (max-width: 768px) {
  .superreduced-content-tipos-iva-espana {
    flex-direction: column;
  }

  .superreduced-text-tipos-iva-espana,
  .superreduced-image-tipos-iva-espana {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.comparison-section-tipos-iva-espana {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.comparison-header-tipos-iva-espana {
  text-align: center;
  margin-bottom: clamp(2rem, 4vw, 3rem);
}

.comparison-title-tipos-iva-espana {
  color: #0f172a;
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-family: 'Playfair Display', serif;
}

.comparison-subtitle-tipos-iva-espana {
  color: #64748b;
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  line-height: 1.6;
}

.comparison-table-wrapper-tipos-iva-espana {
  overflow-x: auto;
  border-radius: var(--radius-lg);
  box-shadow: 0 4px 6px rgba(0, 0, 0, 0.1);
}

.comparison-table-tipos-iva-espana {
  width: 100%;
  border-collapse: collapse;
}

.table-head-tipos-iva-espana {
  background: #1e293b;
}

.table-header-tipos-iva-espana {
  color: #ffffff;
  padding: clamp(1rem, 2vw, 1.5rem);
  text-align: left;
  font-weight: 600;
  font-size: clamp(0.9rem, 1.1vw, 1rem);
  letter-spacing: 0.05em;
  text-transform: uppercase;
}

.table-row-tipos-iva-espana {
  border-bottom: 1px solid #e2e8f0;
  transition: background-color 250ms ease;
}

.table-row-tipos-iva-espana:hover {
  background-color: #f8fafc;
}

.table-cell-tipos-iva-espana {
  color: #475569;
  padding: clamp(1rem, 2vw, 1.5rem);
  font-size: clamp(0.9rem, 1vw, 1rem);
  line-height: 1.6;
}

.tips-section-tipos-iva-espana {
  background: #0f172a;
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.tips-content-tipos-iva-espana {
  width: 100%;
}

.tips-title-tipos-iva-espana {
  color: #ffffff;
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  margin-bottom: clamp(2rem, 4vw, 3rem);
  text-align: center;
  font-family: 'Playfair Display', serif;
}

.tips-cards-tipos-iva-espana {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.tips-card-tipos-iva-espana {
  flex: 1 1 clamp(250px, 22vw, 300px);
  max-width: 320px;
  background: rgba(30, 41, 59, 0.7);
  border: 1px solid rgba(203, 213, 225, 0.2);
  border-radius: var(--radius-lg);
  padding: clamp(1.5rem, 3vw, 2rem);
  text-align: center;
  transition: all 250ms ease;
  backdrop-filter: blur(10px);
}

.tips-card-tipos-iva-espana:hover {
  border-color: rgba(249, 115, 22, 0.5);
  transform: translateY(-8px);
  background: rgba(30, 41, 59, 0.9);
}

.card-icon-tipos-iva-espana {
  font-size: clamp(2.5rem, 5vw, 3.5rem);
  color: #f97316;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.card-title-tipos-iva-espana {
  color: #ffffff;
  font-size: clamp(1.1rem, 1.5vw, 1.3rem);
  font-weight: 600;
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
  font-family: 'Playfair Display', serif;
}

.card-text-tipos-iva-espana {
  color: #cbd5e1;
  font-size: clamp(0.9rem, 1vw, 1rem);
  line-height: 1.6;
}

.quote-section-tipos-iva-espana {
  background: linear-gradient(135deg, #1e293b 0%, #334155 100%);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.featured-quote-tipos-iva-espana {
  max-width: 700px;
  margin: 0 auto;
  padding: clamp(2rem, 4vw, 3rem);
  border-left: 4px solid #f97316;
  background: rgba(249, 115, 22, 0.1);
  border-radius: var(--radius-lg);
  text-align: center;
}

.quote-text-tipos-iva-espana {
  color: #ffffff;
  font-size: clamp(1.1rem, 2vw, 1.5rem);
  font-style: italic;
  line-height: 1.8;
  margin-bottom: clamp(1.5rem, 2vw, 2rem);
  font-weight: 500;
}

.quote-author-tipos-iva-espana {
  color: #cbd5e1;
  font-size: clamp(0.9rem, 1.1vw, 1rem);
  display: block;
}

.conclusion-section-tipos-iva-espana {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.conclusion-content-tipos-iva-espana {
  max-width: 800px;
  margin: 0 auto;
}

.conclusion-title-tipos-iva-espana {
  color: #0f172a;
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
  text-align: center;
  font-family: 'Playfair Display', serif;
}

.conclusion-text-tipos-iva-espana {
  color: #475569;
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  line-height: 1.8;
  margin-bottom: clamp(1.5rem, 2vw, 2rem);
}

.conclusion-cta-tipos-iva-espana {
  text-align: center;
  margin-top: clamp(2rem, 4vw, 3rem);
  padding-top: clamp(2rem, 3vw, 2.5rem);
  border-top: 1px solid #e2e8f0;
}

.btn-primary-tipos-iva-espana {
  display: inline-block;
  background: #f97316;
  color: #ffffff;
  padding: clamp(0.75rem, 1.5vw, 1rem) clamp(1.5rem, 3vw, 2.5rem);
  border-radius: var(--radius-lg);
  font-weight: 600;
  text-decoration: none;
  font-size: clamp(0.95rem, 1.1vw, 1.05rem);
  transition: all 250ms ease;
}

.btn-primary-tipos-iva-espana:hover {
  background: #ea580c;
  transform: translateY(-3px);
  box-shadow: 0 10px 20px rgba(249, 115, 22, 0.3);
}

.disclaimer-section-tipos-iva-espana {
  background: #0f172a;
  padding: clamp(2.5rem, 6vw, 4rem) 0;
  overflow: hidden;
}

.disclaimer-content-tipos-iva-espana {
  max-width: 800px;
  margin: 0 auto;
  background: rgba(30, 41, 59, 0.8);
  border-left: 4px solid #06b6d4;
  padding: clamp(1.5rem, 3vw, 2rem);
  border-radius: var(--radius-md);
}

.disclaimer-title-tipos-iva-espana {
  color: #06b6d4;
  font-size: clamp(1.1rem, 1.5vw, 1.3rem);
  font-weight: 600;
  margin-bottom: clamp(1rem, 1.5vw, 1.25rem);
  text-transform: uppercase;
  letter-spacing: 0.05em;
}

.disclaimer-text-tipos-iva-espana {
  color: #cbd5e1;
  font-size: clamp(0.9rem, 1vw, 1rem);
  line-height: 1.7;
}

.related-section-tipos-iva-espana {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.related-content-tipos-iva-espana {
  width: 100%;
}

.related-title-tipos-iva-espana {
  color: #0f172a;
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  margin-bottom: clamp(2rem, 4vw, 3rem);
  text-align: center;
  font-family: 'Playfair Display', serif;
}

.related-cards-tipos-iva-espana {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.related-card-tipos-iva-espana {
  flex: 1 1 clamp(280px, 30vw, 380px);
  background: #ffffff;
  border: 1px solid #e2e8f0;
  border-radius: var(--radius-lg);
  overflow: hidden;
  transition: all 250ms ease;
  text-decoration: none;
  display: flex;
  flex-direction: column;
  box-shadow: 0 2px 8px rgba(0, 0, 0, 0.08);
}

.related-card-tipos-iva-espana:hover {
  border-color: #f97316;
  transform: translateY(-8px);
  box-shadow: 0 12px 24px rgba(249, 115, 22, 0.15);
}

.related-card-image-tipos-iva-espana {
  width: 100%;
  height: 200px;
  object-fit: cover;
  display: block;
}

.related-card-content-tipos-iva-espana {
  padding: clamp(1.25rem, 2vw, 1.75rem);
  display: flex;
  flex-direction: column;
  flex: 1;
}

.related-card-title-tipos-iva-espana {
  color: #0f172a;
  font-size: clamp(1rem, 1.3vw, 1.2rem);
  font-weight: 600;
  margin-bottom: clamp(0.5rem, 1vw, 0.75rem);
  line-height: 1.4;
  font-family: 'Playfair Display', serif;
}

.related-card-description-tipos-iva-espana {
  color: #64748b;
  font-size: clamp(0.85rem, 0.95vw, 0.95rem);
  line-height: 1.6;
  flex: 1;
}

@media (max-width: 768px) {
  .hero-section-tipos-iva-espana {
    padding: clamp(2rem, 6vw, 3rem) 0;
  }

  .breadcrumbs-tipos-iva-espana {
    flex-wrap: wrap;
    font-size: 0.75rem;
  }

  .intro-section-tipos-iva-espana,
  .standard-section-tipos-iva-espana,
  .reduced-section-tipos-iva-espana,
  .superreduced-section-tipos-iva-espana,
  .comparison-section-tipos-iva-espana,
  .tips-section-tipos-iva-espana,
  .quote-section-tipos-iva-espana,
  .conclusion-section-tipos-iva-espana,
  .disclaimer-section-tipos-iva-espana,
  .related-section-tipos-iva-espana {
    padding: clamp(2rem, 6vw, 3rem) 0;
  }

  .related-cards-tipos-iva-espana {
    flex-direction: column;
  }

  .related-card-tipos-iva-espana {
    flex: 1 1 100%;
  }
}

@media (max-width: 480px) {
  .hero-title-tipos-iva-espana {
    font-size: clamp(1.5rem, 5vw, 2.25rem);
  }

  .breadcrumbs-tipos-iva-espana {
    font-size: 0.7rem;
    gap: 0.5rem;
  }

  .tips-cards-tipos-iva-espana {
    flex-direction: column;
  }

  .tips-card-tipos-iva-espana {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .comparison-table-wrapper-tipos-iva-espana {
    font-size: 0.85rem;
  }

  .table-header-tipos-iva-espana,
  .table-cell-tipos-iva-espana {
    padding: 0.75rem;
  }
}

.main-declaracion-iva-trimestral {
  width: 100%;
  overflow-x: hidden;
}

.hero-section-declaracion-iva-trimestral {
  background: #0f172a;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
  position: relative;
}

.hero-section-declaracion-iva-trimestral::before {
  content: '';
  position: absolute;
  top: 0;
  left: 0;
  right: 0;
  bottom: 0;
  background: radial-gradient(circle at 20% 50%, rgba(249, 115, 22, 0.08) 0%, transparent 50%);
  pointer-events: none;
}

.hero-content-declaracion-iva-trimestral {
  position: relative;
  z-index: 1;
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.hero-text-wrapper-declaracion-iva-trimestral {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-image-wrapper-declaracion-iva-trimestral {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-image-declaracion-iva-trimestral {
  width: 100%;
  height: auto;
  border-radius: 16px;
  display: block;
  box-shadow: 0 20px 25px rgba(0, 0, 0, 0.3);
}

.breadcrumbs-declaracion-iva-trimestral {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
  font-size: clamp(0.75rem, 1vw + 0.5rem, 0.95rem);
}

.breadcrumbs-declaracion-iva-trimestral a {
  color: #f97316;
  text-decoration: none;
  transition: color 250ms cubic-bezier(0.4, 0, 0.2, 1);
}

.breadcrumbs-declaracion-iva-trimestral a:hover {
  color: #fed7aa;
  text-decoration: underline;
}

.breadcrumb-separator-declaracion-iva-trimestral {
  color: #64748b;
}

.breadcrumb-current-declaracion-iva-trimestral {
  color: #cbd5e1;
}

.hero-title-declaracion-iva-trimestral {
  font-size: clamp(1.75rem, 5vw + 1rem, 3.5rem);
  color: #ffffff;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.2;
  font-weight: 700;
}

.hero-subtitle-declaracion-iva-trimestral {
  font-size: clamp(1rem, 1.5vw + 0.5rem, 1.25rem);
  color: #cbd5e1;
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
  line-height: 1.6;
  font-weight: 400;
}

.hero-meta-declaracion-iva-trimestral {
  display: flex;
  flex-direction: row;
  gap: clamp(1rem, 2vw, 1.5rem);
  flex-wrap: wrap;
}

.meta-item-declaracion-iva-trimestral {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  color: #94a3af;
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
}

.meta-item-declaracion-iva-trimestral i {
  color: #f97316;
}

@media (max-width: 768px) {
  .hero-content-declaracion-iva-trimestral {
    flex-direction: column;
  }

  .hero-text-wrapper-declaracion-iva-trimestral,
  .hero-image-wrapper-declaracion-iva-trimestral {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .hero-title-declaracion-iva-trimestral {
    margin-bottom: 1rem;
  }
}

.intro-section-declaracion-iva-trimestral {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.intro-content-declaracion-iva-trimestral {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-declaracion-iva-trimestral {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-image-declaracion-iva-trimestral {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-image-img-declaracion-iva-trimestral {
  width: 100%;
  height: auto;
  border-radius: 16px;
  display: block;
  box-shadow: 0 10px 15px rgba(0, 0, 0, 0.1);
}

.intro-title-declaracion-iva-trimestral {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: #1e293b;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.2;
  font-weight: 700;
}

.intro-paragraph-declaracion-iva-trimestral {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: #374151;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.75;
}

@media (max-width: 768px) {
  .intro-content-declaracion-iva-trimestral {
    flex-direction: column;
  }

  .intro-text-declaracion-iva-trimestral,
  .intro-image-declaracion-iva-trimestral {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.process-section-declaracion-iva-trimestral {
  background: #0f172a;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.process-header-declaracion-iva-trimestral {
  text-align: center;
  margin-bottom: clamp(2rem, 4vw, 3rem);
}

.process-title-declaracion-iva-trimestral {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: #ffffff;
  margin-bottom: clamp(0.5rem, 1vw, 1rem);
  line-height: 1.2;
  font-weight: 700;
}

.process-subtitle-declaracion-iva-trimestral {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: #cbd5e1;
  line-height: 1.6;
}

.process-steps-wrapper-declaracion-iva-trimestral {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 3vw, 2.5rem);
}

.process-step-declaracion-iva-trimestral {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2rem);
  align-items: flex-start;
}

.step-number-declaracion-iva-trimestral {
  font-size: clamp(2rem, 4vw, 3rem);
  font-weight: 800;
  color: #f97316;
  min-width: 80px;
  text-align: center;
  font-family: 'Playfair Display', serif;
  flex-shrink: 0;
}

.step-content-declaracion-iva-trimestral {
  flex: 1;
}

.step-title-declaracion-iva-trimestral {
  font-size: clamp(1.125rem, 2vw + 0.5rem, 1.5rem);
  color: #ffffff;
  margin-bottom: clamp(0.5rem, 1vw, 0.75rem);
  line-height: 1.2;
  font-weight: 700;
}

.step-text-declaracion-iva-trimestral {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  color: #cbd5e1;
  line-height: 1.75;
}

@media (max-width: 768px) {
  .process-step-declaracion-iva-trimestral {
    flex-direction: column;
    gap: 1rem;
  }

  .step-number-declaracion-iva-trimestral {
    text-align: left;
    min-width: 60px;
  }
}

.organization-section-declaracion-iva-trimestral {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.organization-wrapper-declaracion-iva-trimestral {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.organization-text-declaracion-iva-trimestral {
  flex: 1 1 50%;
  max-width: 50%;
}

.organization-image-declaracion-iva-trimestral {
  flex: 1 1 50%;
  max-width: 50%;
}

.organization-title-declaracion-iva-trimestral {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: #1e293b;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.2;
  font-weight: 700;
}

.organization-paragraph-declaracion-iva-trimestral {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: #374151;
  margin-bottom: clamp(1.5rem, 2vw, 2rem);
  line-height: 1.75;
}

.organization-checklist-declaracion-iva-trimestral {
  display: flex;
  flex-direction: column;
  gap: clamp(0.75rem, 1vw, 1rem);
}

.checklist-item-declaracion-iva-trimestral {
  display: flex;
  flex-direction: row;
  gap: 1rem;
  align-items: flex-start;
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  color: #374151;
  line-height: 1.6;
}

.checklist-item-declaracion-iva-trimestral i {
  color: #10b981;
  font-size: 1.25rem;
  flex-shrink: 0;
  margin-top: 0.125rem;
}

.organization-image-img-declaracion-iva-trimestral {
  width: 100%;
  height: auto;
  border-radius: 16px;
  display: block;
  box-shadow: 0 10px 15px rgba(0, 0, 0, 0.1);
}

@media (max-width: 768px) {
  .organization-wrapper-declaracion-iva-trimestral {
    flex-direction: column;
  }

  .organization-text-declaracion-iva-trimestral,
  .organization-image-declaracion-iva-trimestral {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.details-section-declaracion-iva-trimestral {
  background: #0f172a;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.details-wrapper-declaracion-iva-trimestral {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.details-image-declaracion-iva-trimestral {
  flex: 1 1 50%;
  max-width: 50%;
}

.details-text-declaracion-iva-trimestral {
  flex: 1 1 50%;
  max-width: 50%;
}

.details-image-img-declaracion-iva-trimestral {
  width: 100%;
  height: auto;
  border-radius: 16px;
  display: block;
  box-shadow: 0 20px 25px rgba(0, 0, 0, 0.3);
}

.details-title-declaracion-iva-trimestral {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: #ffffff;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.2;
  font-weight: 700;
}

.details-paragraph-declaracion-iva-trimestral {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: #cbd5e1;
  margin-bottom: clamp(1.5rem, 2vw, 2rem);
  line-height: 1.75;
}

.details-highlight-declaracion-iva-trimestral {
  background: rgba(30, 41, 59, 0.8);
  border-left: 4px solid #f97316;
  padding: clamp(1.5rem, 2vw, 2rem);
  border-radius: 8px;
  margin-top: clamp(1.5rem, 2vw, 2rem);
}

.highlight-title-declaracion-iva-trimestral {
  font-size: clamp(1rem, 1.5vw + 0.5rem, 1.25rem);
  color: #fed7aa;
  margin-bottom: 1rem;
  font-weight: 700;
}

.highlight-list-declaracion-iva-trimestral {
  list-style: none;
  margin: 0;
  padding: 0;
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
}

.highlight-item-declaracion-iva-trimestral {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  color: #cbd5e1;
  line-height: 1.6;
}

.highlight-item-declaracion-iva-trimestral strong {
  color: #fed7aa;
  font-weight: 600;
}

@media (max-width: 768px) {
  .details-wrapper-declaracion-iva-trimestral {
    flex-direction: column-reverse;
  }

  .details-image-declaracion-iva-trimestral,
  .details-text-declaracion-iva-trimestral {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.errors-section-declaracion-iva-trimestral {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.errors-header-declaracion-iva-trimestral {
  text-align: center;
  margin-bottom: clamp(2rem, 4vw, 3rem);
}

.errors-title-declaracion-iva-trimestral {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: #1e293b;
  margin-bottom: clamp(0.5rem, 1vw, 1rem);
  line-height: 1.2;
  font-weight: 700;
}

.errors-subtitle-declaracion-iva-trimestral {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: #64748b;
  line-height: 1.6;
}

.errors-cards-wrapper-declaracion-iva-trimestral {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.error-card-declaracion-iva-trimestral {
  flex: 1 1 280px;
  max-width: 350px;
  background: #f8fafc;
  border: 1px solid #e2e8f0;
  border-radius: 12px;
  padding: clamp(1.5rem, 2vw, 2rem);
  text-align: center;
  transition: all 250ms cubic-bezier(0.4, 0, 0.2, 1);
  display: flex;
  flex-direction: column;
  gap: 1rem;
}

.error-card-declaracion-iva-trimestral:hover {
  border-color: #f97316;
  box-shadow: 0 10px 15px rgba(0, 0, 0, 0.1);
  transform: translateY(-4px);
}

.error-icon-declaracion-iva-trimestral {
  font-size: 2.5rem;
  color: #ef4444;
}

.error-card-title-declaracion-iva-trimestral {
  font-size: clamp(1rem, 1.5vw + 0.5rem, 1.25rem);
  color: #1e293b;
  font-weight: 700;
  line-height: 1.3;
}

.error-card-text-declaracion-iva-trimestral {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  color: #475569;
  line-height: 1.6;
  margin: 0;
}

@media (max-width: 768px) {
  .error-card-declaracion-iva-trimestral {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.conclusion-section-declaracion-iva-trimestral {
  background: #0f172a;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.conclusion-content-declaracion-iva-trimestral {
  max-width: 800px;
  margin: 0 auto;
  text-align: center;
}

.conclusion-title-declaracion-iva-trimestral {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: #ffffff;
  margin-bottom: clamp(1.5rem, 2vw, 2rem);
  line-height: 1.2;
  font-weight: 700;
}

.conclusion-text-declaracion-iva-trimestral {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: #cbd5e1;
  margin-bottom: clamp(1.5rem, 2vw, 2rem);
  line-height: 1.75;
}

.conclusion-quote-declaracion-iva-trimestral {
  margin-top: clamp(2rem, 3vw, 3rem);
}

.quote-text-declaracion-iva-trimestral {
  background: rgba(30, 41, 59, 0.6);
  border-left: 4px solid #f97316;
  padding: clamp(1.5rem, 2vw, 2rem);
  border-radius: 8px;
  margin: 0;
  font-style: italic;
}

.quote-text-declaracion-iva-trimestral p {
  font-size: clamp(1rem, 1.5vw + 0.5rem, 1.25rem);
  color: #ffffff;
  margin: 0 0 1rem 0;
  line-height: 1.7;
}

.quote-author-declaracion-iva-trimestral {
  display: block;
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  color: #fed7aa;
  font-style: italic;
  margin-top: 0.5rem;
}

.disclaimer-section-declaracion-iva-trimestral {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.disclaimer-content-declaracion-iva-trimestral {
  background: #f8fafc;
  border: 2px solid #e2e8f0;
  border-left: 4px solid #0891b2;
  border-radius: 12px;
  padding: clamp(1.5rem, 2vw, 2.5rem);
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 2vw, 2rem);
  align-items: flex-start;
}

.disclaimer-icon-declaracion-iva-trimestral {
  font-size: 1.75rem;
  color: #0891b2;
  flex-shrink: 0;
  margin-top: 0.25rem;
}

.disclaimer-text-declaracion-iva-trimestral {
  flex: 1;
}

.disclaimer-title-declaracion-iva-trimestral {
  font-size: clamp(1.125rem, 1.5vw + 0.5rem, 1.375rem);
  color: #1e293b;
  margin-bottom: 0.75rem;
  font-weight: 700;
}

.disclaimer-paragraph-declaracion-iva-trimestral {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  color: #475569;
  margin-bottom: 0.75rem;
  line-height: 1.6;
}

.disclaimer-paragraph-declaracion-iva-trimestral:last-child {
  margin-bottom: 0;
}

@media (max-width: 768px) {
  .disclaimer-content-declaracion-iva-trimestral {
    flex-direction: column;
    gap: 1rem;
  }
}

.related-section-declaracion-iva-trimestral {
  background: #0f172a;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.related-header-declaracion-iva-trimestral {
  text-align: center;
  margin-bottom: clamp(2rem, 4vw, 3rem);
}

.related-title-declaracion-iva-trimestral {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: #ffffff;
  margin-bottom: clamp(0.5rem, 1vw, 1rem);
  line-height: 1.2;
  font-weight: 700;
}

.related-subtitle-declaracion-iva-trimestral {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: #cbd5e1;
  line-height: 1.6;
}

.related-cards-wrapper-declaracion-iva-trimestral {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.related-card-declaracion-iva-trimestral {
  flex: 1 1 300px;
  max-width: 380px;
  background: rgba(30, 41, 59, 0.6);
  border: 1px solid rgba(203, 213, 225, 0.1);
  border-radius: 12px;
  overflow: hidden;
  transition: all 250ms cubic-bezier(0.4, 0, 0.2, 1);
  text-decoration: none;
  display: flex;
  flex-direction: column;
  height: 100%;
}

.related-card-declaracion-iva-trimestral:hover {
  border-color: rgba(249, 115, 22, 0.3);
  box-shadow: 0 10px 15px rgba(0, 0, 0, 0.2);
  transform: translateY(-4px);
}

.related-card-image-declaracion-iva-trimestral {
  width: 100%;
  height: 200px;
  overflow: hidden;
}

.related-card-image-declaracion-iva-trimestral img {
  width: 100%;
  height: 100%;
  object-fit: cover;
  display: block;
}

.related-card-content-declaracion-iva-trimestral {
  padding: clamp(1.25rem, 2vw, 1.5rem);
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
  flex: 1;
}

.related-card-title-declaracion-iva-trimestral {
  font-size: clamp(0.95rem, 1.25vw + 0.5rem, 1.125rem);
  color: #ffffff;
  font-weight: 700;
  line-height: 1.4;
  margin: 0;
}

.related-card-text-declaracion-iva-trimestral {
  font-size: clamp(0.8rem, 1vw + 0.4rem, 0.95rem);
  color: #cbd5e1;
  line-height: 1.5;
  margin: 0;
}

@media (max-width: 768px) {
  .related-card-declaracion-iva-trimestral {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.container {
  max-width: 1440px;
  width: 100%;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
}

@media (max-width: 768px) {
  .container {
    padding: 0 clamp(1rem, 3vw, 1.5rem);
  }
}

@media (max-width: 480px) {
  .container {
    padding: 0 1rem;
  }
}

h1, h2, h3, h4, h5, h6 {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

p {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

img {
  max-width: 100%;
  height: auto;
  display: block;
}

ul, ol {
  margin: 0;
  padding: 0;
  list-style: none;
}

a {
  transition: all 250ms cubic-bezier(0.4, 0, 0.2, 1);
}

@media (prefers-reduced-motion: reduce) {
  *,
  *::before,
  *::after {
    animation-duration: 0.01ms !important;
    animation-iteration-count: 1 !important;
    transition-duration: 0.01ms !important;
    scroll-behavior: auto !important;
  }
}

.main-registros-iva-obligatorios {
  width: 100%;
  overflow-x: hidden;
}

.hero-section-registros-iva-obligatorios {
  background: #0f172a;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.hero-content-registros-iva-obligatorios {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2rem);
  margin-bottom: clamp(2rem, 4vw, 3rem);
}

.hero-title-registros-iva-obligatorios {
  font-size: clamp(2rem, 5vw + 0.5rem, 3.5rem);
  font-weight: 700;
  color: #ffffff;
  line-height: 1.2;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-subtitle-registros-iva-obligatorios {
  font-size: clamp(1rem, 2vw + 0.5rem, 1.375rem);
  color: #cbd5e1;
  line-height: 1.6;
  max-width: 85%;
}

.hero-meta-registros-iva-obligatorios {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  margin-top: 1rem;
}

.meta-item-registros-iva-obligatorios {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  font-size: clamp(0.875rem, 1vw + 0.25rem, 1rem);
  color: #94a3af;
}

.meta-item-registros-iva-obligatorios i {
  color: #f97316;
  font-size: 1.125rem;
}

.hero-image-registros-iva-obligatorios {
  margin-top: clamp(2rem, 4vw, 3rem);
  border-radius: 12px;
  overflow: hidden;
  box-shadow: 0 20px 25px rgba(0, 0, 0, 0.3);
}

.hero-img-registros-iva-obligatorios {
  width: 100%;
  height: auto;
  display: block;
  object-fit: cover;
}

.breadcrumbs-registros-iva-obligatorios {
  display: flex;
  align-items: center;
  gap: 0.75rem;
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
  font-size: clamp(0.75rem, 1vw + 0.25rem, 0.95rem);
  flex-wrap: wrap;
}

.breadcrumbs-registros-iva-obligatorios a {
  color: #f97316;
  text-decoration: none;
  transition: color 0.3s ease;
}

.breadcrumbs-registros-iva-obligatorios a:hover {
  color: #ea580c;
  text-decoration: underline;
}

.breadcrumbs-registros-iva-obligatorios span {
  color: #64748b;
}

.intro-section-registros-iva-obligatorios {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.intro-wrapper-registros-iva-obligatorios {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-registros-iva-obligatorios {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-image-registros-iva-obligatorios {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-registros-iva-obligatorios {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: #1e293b;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.2;
}

.intro-paragraph-registros-iva-obligatorios {
  font-size: clamp(0.95rem, 1.5vw + 0.25rem, 1.125rem);
  color: #475569;
  line-height: 1.7;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.intro-image-registros-iva-obligatorios img {
  width: 100%;
  height: auto;
  border-radius: 12px;
  display: block;
  object-fit: cover;
  box-shadow: 0 10px 25px rgba(0, 0, 0, 0.1);
}

.books-section-registros-iva-obligatorios {
  background: #f8fafc;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.books-header-registros-iva-obligatorios {
  text-align: center;
  margin-bottom: clamp(2rem, 4vw, 3.5rem);
}

.books-title-registros-iva-obligatorios {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: #0f172a;
  margin-bottom: 1rem;
}

.books-subtitle-registros-iva-obligatorios {
  font-size: clamp(0.95rem, 1.5vw + 0.25rem, 1.125rem);
  color: #64748b;
  line-height: 1.6;
}

.books-grid-registros-iva-obligatorios {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.book-card-registros-iva-obligatorios {
  flex: 1 1 clamp(250px, 22vw, 320px);
  background: #ffffff;
  border: 1px solid #e2e8f0;
  border-radius: 12px;
  padding: clamp(1.5rem, 3vw, 2rem);
  text-align: center;
  transition: all 0.3s ease;
  box-shadow: 0 4px 6px rgba(0, 0, 0, 0.05);
}

.book-card-registros-iva-obligatorios:hover {
  transform: translateY(-6px);
  box-shadow: 0 12px 20px rgba(0, 0, 0, 0.1);
  border-color: #f97316;
}

.book-icon-registros-iva-obligatorios {
  font-size: clamp(2.25rem, 5vw, 3rem);
  color: #f97316;
  margin-bottom: 1rem;
}

.book-name-registros-iva-obligatorios {
  font-size: clamp(1.125rem, 2vw + 0.25rem, 1.375rem);
  font-weight: 600;
  color: #1e293b;
  margin-bottom: 0.75rem;
  line-height: 1.3;
}

.book-description-registros-iva-obligatorios {
  font-size: clamp(0.875rem, 1.5vw + 0.125rem, 1rem);
  color: #64748b;
  line-height: 1.6;
}

.retention-section-registros-iva-obligatorios {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.retention-wrapper-registros-iva-obligatorios {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.retention-image-registros-iva-obligatorios {
  flex: 1 1 50%;
  max-width: 50%;
}

.retention-text-registros-iva-obligatorios {
  flex: 1 1 50%;
  max-width: 50%;
}

.retention-title-registros-iva-obligatorios {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: #0f172a;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.2;
}

.retention-paragraph-registros-iva-obligatorios {
  font-size: clamp(0.95rem, 1.5vw + 0.25rem, 1.125rem);
  color: #475569;
  line-height: 1.7;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.retention-image-registros-iva-obligatorios img {
  width: 100%;
  height: auto;
  border-radius: 12px;
  display: block;
  object-fit: cover;
  box-shadow: 0 10px 25px rgba(0, 0, 0, 0.1);
}

.retention-highlight-registros-iva-obligatorios {
  background: #fef3c7;
  border-left: 4px solid #f97316;
  padding: clamp(1rem, 2vw, 1.5rem);
  border-radius: 8px;
  margin-top: clamp(1rem, 2vw, 1.5rem);
}

.highlight-text-registros-iva-obligatorios {
  font-size: clamp(0.9rem, 1.5vw + 0.125rem, 1.05rem);
  color: #7c2d12;
  line-height: 1.6;
  margin: 0;
}

.organization-section-registros-iva-obligatorios {
  background: #f8fafc;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.organization-header-registros-iva-obligatorios {
  text-align: center;
  margin-bottom: clamp(2.5rem, 4vw, 3.5rem);
}

.organization-title-registros-iva-obligatorios {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: #0f172a;
  margin-bottom: 1rem;
}

.organization-subtitle-registros-iva-obligatorios {
  font-size: clamp(0.95rem, 1.5vw + 0.25rem, 1.125rem);
  color: #64748b;
}

.organization-steps-registros-iva-obligatorios {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2rem);
}

.step-item-registros-iva-obligatorios {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  align-items: flex-start;
}

.step-number-registros-iva-obligatorios {
  font-size: clamp(2rem, 4vw, 3.5rem);
  font-weight: 800;
  color: #f97316;
  min-width: clamp(80px, 12vw, 120px);
  line-height: 1;
}

.step-content-registros-iva-obligatorios {
  flex: 1;
  padding-top: 0.5rem;
}

.step-title-registros-iva-obligatorios {
  font-size: clamp(1.25rem, 2.5vw + 0.25rem, 1.625rem);
  font-weight: 600;
  color: #1e293b;
  margin-bottom: 0.75rem;
  line-height: 1.3;
}

.step-text-registros-iva-obligatorios {
  font-size: clamp(0.9rem, 1.5vw + 0.125rem, 1.05rem);
  color: #64748b;
  line-height: 1.7;
  margin: 0;
}

.digital-section-registros-iva-obligatorios {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.digital-wrapper-registros-iva-obligatorios {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.digital-text-registros-iva-obligatorios {
  flex: 1 1 50%;
  max-width: 50%;
}

.digital-image-registros-iva-obligatorios {
  flex: 1 1 50%;
  max-width: 50%;
}

.digital-title-registros-iva-obligatorios {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: #0f172a;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.2;
}

.digital-paragraph-registros-iva-obligatorios {
  font-size: clamp(0.95rem, 1.5vw + 0.25rem, 1.125rem);
  color: #475569;
  line-height: 1.7;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.digital-image-registros-iva-obligatorios img {
  width: 100%;
  height: auto;
  border-radius: 12px;
  display: block;
  object-fit: cover;
  box-shadow: 0 10px 25px rgba(0, 0, 0, 0.1);
}

.inspection-section-registros-iva-obligatorios {
  background: #f8fafc;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.inspection-header-registros-iva-obligatorios {
  text-align: center;
  margin-bottom: clamp(2.5rem, 4vw, 3.5rem);
}

.inspection-title-registros-iva-obligatorios {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: #0f172a;
  margin-bottom: 1rem;
}

.inspection-subtitle-registros-iva-obligatorios {
  font-size: clamp(0.95rem, 1.5vw + 0.25rem, 1.125rem);
  color: #64748b;
}

.inspection-checklist-registros-iva-obligatorios {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2rem);
}

.checklist-item-registros-iva-obligatorios {
  display: flex;
  flex-direction: row;
  gap: clamp(1rem, 2vw, 1.5rem);
  align-items: flex-start;
  background: #ffffff;
  padding: clamp(1.25rem, 2vw, 1.75rem);
  border-radius: 10px;
  border-left: 4px solid #f97316;
  box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
}

.checklist-item-registros-iva-obligatorios i {
  color: #10b981;
  font-size: clamp(1.25rem, 2vw, 1.5rem);
  min-width: clamp(24px, 3vw, 32px);
  margin-top: 0.25rem;
}

.checklist-content-registros-iva-obligatorios {
  flex: 1;
}

.checklist-title-registros-iva-obligatorios {
  font-size: clamp(1.05rem, 2vw + 0.25rem, 1.375rem);
  font-weight: 600;
  color: #1e293b;
  margin-bottom: 0.5rem;
  line-height: 1.3;
}

.checklist-text-registros-iva-obligatorios {
  font-size: clamp(0.9rem, 1.5vw + 0.125rem, 1.05rem);
  color: #64748b;
  line-height: 1.6;
  margin: 0;
}

.summary-section-registros-iva-obligatorios {
  background: #0f172a;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.summary-content-registros-iva-obligatorios {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.summary-title-registros-iva-obligatorios {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: #ffffff;
  text-align: center;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.2;
}

.summary-boxes-registros-iva-obligatorios {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.summary-box-registros-iva-obligatorios {
  flex: 1 1 clamp(240px, 22vw, 300px);
  background: rgba(30, 41, 59, 0.6);
  border: 1px solid rgba(203, 213, 225, 0.1);
  border-radius: 10px;
  padding: clamp(1.5rem, 2vw, 2rem);
  backdrop-filter: blur(10px);
}

.summary-box-title-registros-iva-obligatorios {
  font-size: clamp(1.1rem, 2vw + 0.25rem, 1.375rem);
  font-weight: 600;
  color: #f97316;
  margin-bottom: 0.75rem;
  line-height: 1.3;
}

.summary-box-text-registros-iva-obligatorios {
  font-size: clamp(0.9rem, 1.5vw + 0.125rem, 1.05rem);
  color: #cbd5e1;
  line-height: 1.6;
  margin: 0;
}

.disclaimer-section-registros-iva-obligatorios {
  background: #f8fafc;
  padding: clamp(2.5rem, 6vw, 4rem) 0;
  overflow: hidden;
}

.disclaimer-content-registros-iva-obligatorios {
  background: #ffffff;
  border: 1px solid #e2e8f0;
  border-left: 4px solid #06b6d4;
  border-radius: 8px;
  padding: clamp(1.5rem, 3vw, 2.5rem);
  max-width: 900px;
  margin: 0 auto;
}

.disclaimer-title-registros-iva-obligatorios {
  font-size: clamp(1.25rem, 2.5vw + 0.25rem, 1.625rem);
  font-weight: 600;
  color: #0f172a;
  margin-bottom: 1rem;
  line-height: 1.3;
}

.disclaimer-text-registros-iva-obligatorios {
  font-size: clamp(0.9rem, 1.5vw + 0.125rem, 1.05rem);
  color: #475569;
  line-height: 1.7;
  margin: 0;
}

.related-section-registros-iva-obligatorios {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.related-header-registros-iva-obligatorios {
  text-align: center;
  margin-bottom: clamp(2.5rem, 4vw, 3.5rem);
}

.related-title-registros-iva-obligatorios {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: #0f172a;
  margin-bottom: 1rem;
}

.related-subtitle-registros-iva-obligatorios {
  font-size: clamp(0.95rem, 1.5vw + 0.25rem, 1.125rem);
  color: #64748b;
}

.related-cards-registros-iva-obligatorios {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.related-card-registros-iva-obligatorios {
  flex: 1 1 clamp(280px, 30vw, 380px);
  background: #ffffff;
  border: 1px solid #e2e8f0;
  border-radius: 10px;
  overflow: hidden;
  transition: all 0.3s ease;
  box-shadow: 0 4px 6px rgba(0, 0, 0, 0.05);
  display: flex;
  flex-direction: column;
}

.related-card-registros-iva-obligatorios:hover {
  transform: translateY(-8px);
  box-shadow: 0 12px 24px rgba(0, 0, 0, 0.12);
  border-color: #f97316;
}

.related-card-image-registros-iva-obligatorios {
  width: 100%;
  height: 220px;
  overflow: hidden;
  background: #f1f5f9;
}

.related-card-image-registros-iva-obligatorios img {
  width: 100%;
  height: 100%;
  object-fit: cover;
  display: block;
  transition: transform 0.3s ease;
}

.related-card-registros-iva-obligatorios:hover .related-card-image-registros-iva-obligatorios img {
  transform: scale(1.05);
}

.related-card-content-registros-iva-obligatorios {
  padding: clamp(1.25rem, 2vw, 1.75rem);
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
  flex: 1;
}

.related-card-title-registros-iva-obligatorios {
  font-size: clamp(1.05rem, 2vw + 0.25rem, 1.375rem);
  font-weight: 600;
  color: #1e293b;
  line-height: 1.3;
}

.related-card-text-registros-iva-obligatorios {
  font-size: clamp(0.875rem, 1.5vw + 0.125rem, 1rem);
  color: #64748b;
  line-height: 1.6;
  flex: 1;
}

.related-card-link-registros-iva-obligatorios {
  display: inline-block;
  margin-top: 0.5rem;
  color: #f97316;
  text-decoration: none;
  font-weight: 500;
  font-size: clamp(0.875rem, 1.5vw + 0.125rem, 1rem);
  transition: color 0.3s ease;
}

.related-card-link-registros-iva-obligatorios:hover {
  color: #ea580c;
  text-decoration: underline;
}

.container {
  max-width: 1440px;
  width: 100%;
  margin: 0 auto;
  padding: 0 clamp(1rem, 3vw, 2rem);
  display: block;
}

@media (max-width: 768px) {
  .intro-wrapper-registros-iva-obligatorios,
  .retention-wrapper-registros-iva-obligatorios,
  .digital-wrapper-registros-iva-obligatorios {
    flex-direction: column;
  }

  .intro-text-registros-iva-obligatorios,
  .intro-image-registros-iva-obligatorios,
  .retention-text-registros-iva-obligatorios,
  .retention-image-registros-iva-obligatorios,
  .digital-text-registros-iva-obligatorios,
  .digital-image-registros-iva-obligatorios {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .hero-subtitle-registros-iva-obligatorios {
    max-width: 100%;
  }

  .step-item-registros-iva-obligatorios {
    flex-direction: column;
    gap: 1rem;
  }

  .step-number-registros-iva-obligatorios {
    min-width: auto;
  }
}

@media (max-width: 480px) {
  .hero-section-registros-iva-obligatorios {
    padding: clamp(2rem, 5vw, 3rem) 0;
  }

  .books-grid-registros-iva-obligatorios {
    flex-direction: column;
  }

  .book-card-registros-iva-obligatorios {
    flex: 1 1 100%;
  }

  .summary-boxes-registros-iva-obligatorios {
    flex-direction: column;
  }

  .summary-box-registros-iva-obligatorios {
    flex: 1 1 100%;
  }

  .related-cards-registros-iva-obligatorios {
    flex-direction: column;
  }

  .related-card-registros-iva-obligatorios {
    flex: 1 1 100%;
  }
}

.main-iva-soportado-repercutido {
  width: 100%;
  background: var(--color-bg-primary);
  color: var(--color-text-primary);
}

.hero-section-iva-soportado-repercutido {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
  position: relative;
}

.hero-section-iva-soportado-repercutido::before {
  content: '';
  position: absolute;
  top: 0;
  left: 0;
  right: 0;
  bottom: 0;
  background: radial-gradient(circle at 20% 50%, rgba(249, 115, 22, 0.08) 0%, transparent 50%);
  pointer-events: none;
}

.hero-content-iva-soportado-repercutido {
  position: relative;
  z-index: 1;
}

.breadcrumbs-iva-soportado-repercutido {
  display: flex;
  align-items: center;
  gap: 0.75rem;
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
  font-size: clamp(0.875rem, 1vw, 1rem);
  flex-wrap: wrap;
}

.breadcrumbs-iva-soportado-repercutido a {
  color: var(--color-primary);
  text-decoration: none;
  transition: color var(--transition-base);
}

.breadcrumbs-iva-soportado-repercutido a:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

.breadcrumbs-iva-soportado-repercutido span {
  color: var(--color-text-secondary);
}

.hero-meta-iva-soportado-repercutido {
  display: flex;
  align-items: center;
  gap: 1rem;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  flex-wrap: wrap;
}

.meta-item-iva-soportado-repercutido {
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
}

.meta-divider-iva-soportado-repercutido {
  color: var(--color-text-muted);
}

.hero-title-iva-soportado-repercutido {
  font-size: clamp(2rem, 6vw, 3.5rem);
  font-family: var(--font-heading);
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: var(--leading-tight);
  font-weight: 700;
  letter-spacing: var(--tracking-tight);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-subtitle-iva-soportado-repercutido {
  font-size: clamp(1rem, 1.5vw, 1.25rem);
  color: var(--color-text-secondary);
  margin-bottom: clamp(2rem, 4vw, 3rem);
  line-height: var(--leading-relaxed);
  max-width: 800px;
}

.hero-image-iva-soportado-repercutido {
  margin-top: clamp(2rem, 4vw, 3rem);
  border-radius: var(--radius-xl);
  overflow: hidden;
  box-shadow: var(--shadow-lg);
}

.hero-img-iva-soportado-repercutido {
  width: 100%;
  height: auto;
  display: block;
  max-height: 500px;
  object-fit: cover;
}

.intro-section-iva-soportado-repercutido {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.intro-content-iva-soportado-repercutido {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-iva-soportado-repercutido {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-image-iva-soportado-repercutido {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-iva-soportado-repercutido {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-family: var(--font-heading);
  font-weight: 700;
  line-height: var(--leading-tight);
  letter-spacing: var(--tracking-tight);
}

.intro-paragraph-iva-soportado-repercutido {
  color: var(--color-text-secondary);
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  line-height: var(--leading-relaxed);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.intro-img-iva-soportado-repercutido {
  width: 100%;
  height: auto;
  display: block;
  border-radius: var(--radius-lg);
  object-fit: cover;
  min-height: 300px;
  max-height: 450px;
}

@media (max-width: 768px) {
  .intro-content-iva-soportado-repercutido {
    flex-direction: column;
  }

  .intro-text-iva-soportado-repercutido,
  .intro-image-iva-soportado-repercutido {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.definition-section-iva-soportado-repercutido {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.definition-content-iva-soportado-repercutido {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.definition-text-iva-soportado-repercutido {
  flex: 1 1 50%;
  max-width: 50%;
}

.definition-image-iva-soportado-repercutido {
  flex: 1 1 50%;
  max-width: 50%;
}

.definition-title-iva-soportado-repercutido {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-family: var(--font-heading);
  font-weight: 700;
  line-height: var(--leading-tight);
  letter-spacing: var(--tracking-tight);
}

.definition-paragraph-iva-soportado-repercutido {
  color: var(--color-text-secondary);
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  line-height: var(--leading-relaxed);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.highlight-box-iva-soportado-repercutido {
  background: rgba(249, 115, 22, 0.1);
  border-left: 4px solid var(--color-primary);
  padding: clamp(1rem, 2vw, 1.5rem);
  border-radius: var(--radius-lg);
  margin-top: clamp(1rem, 2vw, 1.5rem);
}

.highlight-title-iva-soportado-repercutido {
  color: var(--color-text-primary);
  font-size: clamp(1rem, 1.5vw, 1.25rem);
  margin-bottom: 0.5rem;
  font-weight: 600;
}

.highlight-text-iva-soportado-repercutido {
  color: var(--color-text-secondary);
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  line-height: var(--leading-relaxed);
}

.definition-img-iva-soportado-repercutido {
  width: 100%;
  height: auto;
  display: block;
  border-radius: var(--radius-lg);
  object-fit: cover;
  min-height: 300px;
  max-height: 450px;
  box-shadow: var(--shadow-md);
}

@media (max-width: 768px) {
  .definition-content-iva-soportado-repercutido {
    flex-direction: column;
  }

  .definition-text-iva-soportado-repercutido,
  .definition-image-iva-soportado-repercutido {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.repercutido-section-iva-soportado-repercutido {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.repercutido-content-iva-soportado-repercutido {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.repercutido-image-iva-soportado-repercutido {
  flex: 1 1 50%;
  max-width: 50%;
}

.repercutido-text-iva-soportado-repercutido {
  flex: 1 1 50%;
  max-width: 50%;
}

.repercutido-title-iva-soportado-repercutido {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-family: var(--font-heading);
  font-weight: 700;
  line-height: var(--leading-tight);
  letter-spacing: var(--tracking-tight);
}

.repercutido-paragraph-iva-soportado-repercutido {
  color: var(--color-text-secondary);
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  line-height: var(--leading-relaxed);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.repercutido-img-iva-soportado-repercutido {
  width: 100%;
  height: auto;
  display: block;
  border-radius: var(--radius-lg);
  object-fit: cover;
  min-height: 300px;
  max-height: 450px;
  box-shadow: var(--shadow-md);
}

@media (max-width: 768px) {
  .repercutido-content-iva-soportado-repercutido {
    flex-direction: column-reverse;
  }

  .repercutido-image-iva-soportado-repercutido,
  .repercutido-text-iva-soportado-repercutido {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.comparison-section-iva-soportado-repercutido {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.comparison-content-iva-soportado-repercutido {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.comparison-title-iva-soportado-repercutido {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: var(--color-text-primary);
  text-align: center;
  font-family: var(--font-heading);
  font-weight: 700;
  line-height: var(--leading-tight);
  letter-spacing: var(--tracking-tight);
}

.table-wrapper-iva-soportado-repercutido {
  overflow-x: auto;
  border-radius: var(--radius-lg);
  border: 1px solid rgba(203, 213, 225, 0.2);
}

.comparison-data-iva-soportado-repercutido {
  width: 100%;
  border-collapse: collapse;
  background: var(--color-bg-secondary);
}

.comparison-data-iva-soportado-repercutido thead {
  background: var(--color-bg-tertiary);
  border-bottom: 2px solid var(--color-primary);
}

.table-header-iva-soportado-repercutido {
  padding: clamp(0.75rem, 1.5vw, 1.25rem);
  text-align: left;
  font-weight: 600;
  color: var(--color-text-primary);
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  text-transform: uppercase;
  letter-spacing: var(--tracking-wide);
}

.table-cell-iva-soportado-repercutido {
  padding: clamp(0.75rem, 1.5vw, 1.25rem);
  border-bottom: 1px solid rgba(203, 213, 225, 0.1);
  color: var(--color-text-secondary);
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  line-height: var(--leading-relaxed);
}

.comparison-data-iva-soportado-repercutido tbody tr:hover {
  background: rgba(249, 115, 22, 0.05);
}

.comparison-paragraph-iva-soportado-repercutido {
  color: var(--color-text-secondary);
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  line-height: var(--leading-relaxed);
  text-align: center;
  max-width: 800px;
  margin: 0 auto;
}

.declaration-section-iva-soportado-repercutido {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.declaration-content-iva-soportado-repercutido {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: flex-start;
}

.declaration-text-iva-soportado-repercutido {
  flex: 1 1 50%;
  max-width: 50%;
}

.declaration-image-iva-soportado-repercutido {
  flex: 1 1 50%;
  max-width: 50%;
}

.declaration-title-iva-soportado-repercutido {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
  font-family: var(--font-heading);
  font-weight: 700;
  line-height: var(--leading-tight);
  letter-spacing: var(--tracking-tight);
}

.steps-container-iva-soportado-repercutido {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2rem);
  margin-top: clamp(1.5rem, 3vw, 2rem);
}

.step-item-iva-soportado-repercutido {
  display: flex;
  gap: clamp(1rem, 2vw, 1.5rem);
  align-items: flex-start;
}

.step-number-iva-soportado-repercutido {
  font-size: clamp(2rem, 4vw, 3rem);
  font-weight: 800;
  color: var(--color-primary);
  min-width: 60px;
  font-family: var(--font-heading);
  flex-shrink: 0;
}

.step-body-iva-soportado-repercutido {
  flex: 1;
}

.step-title-iva-soportado-repercutido {
  color: var(--color-text-primary);
  font-size: clamp(1.05rem, 1.5vw, 1.25rem);
  margin-bottom: 0.5rem;
  font-weight: 600;
}

.step-text-iva-soportado-repercutido {
  color: var(--color-text-secondary);
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  line-height: var(--leading-relaxed);
}

.declaration-img-iva-soportado-repercutido {
  width: 100%;
  height: auto;
  display: block;
  border-radius: var(--radius-lg);
  object-fit: cover;
  min-height: 300px;
  max-height: 450px;
  box-shadow: var(--shadow-md);
}

@media (max-width: 768px) {
  .declaration-content-iva-soportado-repercutido {
    flex-direction: column;
  }

  .declaration-text-iva-soportado-repercutido,
  .declaration-image-iva-soportado-repercutido {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.example-section-iva-soportado-repercutido {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.example-content-iva-soportado-repercutido {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2rem);
}

.example-title-iva-soportado-repercutido {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: var(--color-text-primary);
  font-family: var(--font-heading);
  font-weight: 700;
  line-height: var(--leading-tight);
  letter-spacing: var(--tracking-tight);
}

.example-intro-iva-soportado-repercutido {
  color: var(--color-text-secondary);
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  line-height: var(--leading-relaxed);
}

.example-scenario-iva-soportado-repercutido {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 3rem);
  flex-wrap: wrap;
  justify-content: center;
}

.scenario-item-iva-soportado-repercutido {
  flex: 1 1 calc(50% - clamp(1rem, 2vw, 1.5rem));
  min-width: 250px;
  background: rgba(249, 115, 22, 0.05);
  padding: clamp(1.5rem, 2vw, 2rem);
  border-radius: var(--radius-lg);
  border-left: 4px solid var(--color-primary);
}

.scenario-label-iva-soportado-repercutido {
  color: var(--color-text-primary);
  font-size: clamp(1rem, 1.3vw, 1.15rem);
  font-weight: 600;
  margin-bottom: 1rem;
}

.scenario-list-iva-soportado-repercutido {
  margin-left: 1.5rem;
  margin-bottom: 1rem;
}

.scenario-list-item-iva-soportado-repercutido {
  color: var(--color-text-secondary);
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  line-height: var(--leading-relaxed);
  margin-bottom: 0.5rem;
}

.scenario-total-iva-soportado-repercutido {
  color: var(--color-primary);
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  font-weight: 600;
  margin-top: 1rem;
  padding-top: 1rem;
  border-top: 1px solid rgba(203, 213, 225, 0.1);
}

.scenario-calculation-iva-soportado-repercutido {
  flex: 1 1 100%;
  background: linear-gradient(135deg, rgba(249, 115, 22, 0.15), rgba(6, 182, 212, 0.1));
  padding: clamp(1.5rem, 2vw, 2rem);
  border-radius: var(--radius-lg);
  border: 2px solid var(--color-primary);
}

.calculation-title-iva-soportado-repercutido {
  color: var(--color-text-primary);
  font-size: clamp(1.05rem, 1.5vw, 1.25rem);
  font-weight: 600;
  margin-bottom: 0.75rem;
}

.calculation-text-iva-soportado-repercutido {
  color: var(--color-text-secondary);
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  line-height: var(--leading-relaxed);
}

.example-conclusion-iva-soportado-repercutido {
  color: var(--color-text-secondary);
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  line-height: var(--leading-relaxed);
  margin-top: clamp(1rem, 2vw, 1.5rem);
}

@media (max-width: 768px) {
  .scenario-item-iva-soportado-repercutido {
    flex: 1 1 100%;
  }

  .example-scenario-iva-soportado-repercutido {
    flex-direction: column;
  }
}

.conclusion-section-iva-soportado-repercutido {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.conclusion-content-iva-soportado-repercutido {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.conclusion-title-iva-soportado-repercutido {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: var(--color-text-primary);
  text-align: center;
  font-family: var(--font-heading);
  font-weight: 700;
  line-height: var(--leading-tight);
  letter-spacing: var(--tracking-tight);
}

.conclusion-points-iva-soportado-repercutido {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2rem);
}

.point-item-iva-soportado-repercutido {
  display: flex;
  gap: clamp(1rem, 2vw, 1.5rem);
  align-items: flex-start;
  padding: clamp(1rem, 2vw, 1.5rem);
  background: rgba(249, 115, 22, 0.05);
  border-radius: var(--radius-lg);
  border-left: 4px solid var(--color-primary);
}

.point-icon-iva-soportado-repercutido {
  font-size: clamp(1.5rem, 2vw, 1.75rem);
  color: var(--color-primary);
  flex-shrink: 0;
  font-weight: 700;
}

.point-text-iva-soportado-repercutido {
  flex: 1;
}

.point-title-iva-soportado-repercutido {
  color: var(--color-text-primary);
  font-size: clamp(1.05rem, 1.5vw, 1.25rem);
  margin-bottom: 0.5rem;
  font-weight: 600;
}

.point-description-iva-soportado-repercutido {
  color: var(--color-text-secondary);
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  line-height: var(--leading-relaxed);
}

.conclusion-final-iva-soportado-repercutido {
  color: var(--color-text-secondary);
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  line-height: var(--leading-relaxed);
  text-align: center;
  max-width: 800px;
  margin: 0 auto;
}

.disclaimer-section-iva-soportado-repercutido {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.disclaimer-content-iva-soportado-repercutido {
  display: flex;
  justify-content: center;
}

.disclaimer-box-iva-soportado-repercutido {
  background: var(--color-bg-secondary);
  border-left: 4px solid var(--color-info);
  padding: clamp(1.5rem, 2vw, 2rem);
  border-radius: var(--radius-lg);
  max-width: 800px;
}

.disclaimer-title-iva-soportado-repercutido {
  color: var(--color-text-primary);
  font-size: clamp(1.1rem, 1.5vw, 1.3rem);
  font-weight: 600;
  margin-bottom: 1rem;
}

.disclaimer-text-iva-soportado-repercutido {
  color: var(--color-text-secondary);
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  line-height: var(--leading-relaxed);
}

.related-section-iva-soportado-repercutido {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.related-content-iva-soportado-repercutido {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.related-title-iva-soportado-repercutido {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: var(--color-text-primary);
  text-align: center;
  font-family: var(--font-heading);
  font-weight: 700;
  line-height: var(--leading-tight);
  letter-spacing: var(--tracking-tight);
}

.related-cards-iva-soportado-repercutido {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.related-card-iva-soportado-repercutido {
  flex: 1 1 calc(33.333% - clamp(1rem, 2vw, 1.667rem));
  min-width: 280px;
  max-width: 380px;
  background: var(--color-bg-card);
  border: 1px solid rgba(203, 213, 225, 0.1);
  border-radius: var(--radius-lg);
  overflow: hidden;
  transition: all var(--transition-base);
  display: flex;
  flex-direction: column;
}

.related-card-iva-soportado-repercutido:hover {
  border-color: rgba(249, 115, 22, 0.3);
  box-shadow: var(--shadow-lg);
  transform: translateY(-6px);
}

.related-image-iva-soportado-repercutido {
  width: 100%;
  height: 200px;
  overflow: hidden;
}

.related-card-img-iva-soportado-repercutido {
  width: 100%;
  height: 100%;
  object-fit: cover;
  display: block;
  transition: transform var(--transition-base);
}

.related-card-iva-soportado-repercutido:hover .related-card-img-iva-soportado-repercutido {
  transform: scale(1.05);
}

.related-card-body-iva-soportado-repercutido {
  padding: clamp(1rem, 2vw, 1.5rem);
  display: flex;
  flex-direction: column;
  gap: 1rem;
  flex: 1;
}

.related-card-title-iva-soportado-repercutido {
  color: var(--color-text-primary);
  font-size: clamp(1rem, 1.2vw, 1.15rem);
  font-weight: 600;
  line-height: var(--leading-tight);
  flex: 1;
}

.related-card-description-iva-soportado-repercutido {
  color: var(--color-text-secondary);
  font-size: clamp(0.85rem, 0.95vw, 1rem);
  line-height: var(--leading-relaxed);
}

.related-card-link-iva-soportado-repercutido {
  color: var(--color-primary);
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  font-weight: 600;
  text-decoration: none;
  transition: color var(--transition-base);
  align-self: flex-start;
  margin-top: auto;
}

.related-card-link-iva-soportado-repercutido:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

@media (max-width: 1024px) {
  .related-card-iva-soportado-repercutido {
    flex: 1 1 calc(50% - clamp(0.75rem, 1.5vw, 1.25rem));
  }
}

@media (max-width: 768px) {
  .related-card-iva-soportado-repercutido {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

@media (max-width: 480px) {
  .hero-section-iva-soportado-repercutido {
    padding: clamp(2rem, 5vw, 3rem) 0;
  }

  .hero-title-iva-soportado-repercutido {
    font-size: clamp(1.5rem, 5vw, 2.5rem);
  }

  .hero-subtitle-iva-soportado-repercutido {
    font-size: clamp(0.95rem, 1.3vw, 1.1rem);
  }

  .step-number-iva-soportado-repercutido {
    font-size: clamp(1.5rem, 3vw, 2rem);
    min-width: 50px;
  }

  .scenario-item-iva-soportado-repercutido {
    flex: 1 1 100%;
  }

  .point-item-iva-soportado-repercutido {
    padding: clamp(0.75rem, 1.5vw, 1rem);
  }
}

h1, h2, h3, h4, h5, h6 {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

p, li, span, cite, td, th {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

* {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

html, body {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

h1, h2, h3, h4, h5, h6, p {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block !important;
}

.fiscal-expertise-about {
  background: var(--color-bg-primary);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
}

.hero-section-about {
  background: linear-gradient(135deg, var(--color-bg-primary) 0%, var(--color-bg-secondary) 100%);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.hero-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
  align-items: center;
  text-align: center;
}

.hero-title-about {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 6vw, 3.5rem);
  font-weight: 800;
  color: var(--color-primary);
  line-height: var(--leading-tight);
  letter-spacing: var(--tracking-tight);
}

.hero-subtitle-about {
  font-size: clamp(1rem, 2vw, 1.25rem);
  color: var(--color-text-secondary);
  max-width: 700px;
  line-height: var(--leading-relaxed);
  font-weight: 300;
}

.hero-stats-about {
  display: flex;
  flex-wrap: wrap;
  justify-content: center;
  gap: clamp(2rem, 4vw, 3rem);
  margin-top: 2rem;
}

.stat-item-about {
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
  align-items: center;
}

.stat-number-about {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 5vw, 3.5rem);
  font-weight: 800;
  color: var(--color-primary);
  line-height: 1;
}

.stat-label-about {
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-muted);
  font-weight: 500;
  text-transform: uppercase;
  letter-spacing: 0.05em;
}

.hero-visual-about {
  width: 100%;
  max-width: 900px;
  height: auto;
  margin-top: 2rem;
  border-radius: var(--radius-xl);
  display: block;
  box-shadow: var(--shadow-xl);
}

.story-section-about {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.story-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.story-header-about {
  text-align: center;
  margin-bottom: 1rem;
}

.section-tag-about {
  display: inline-block;
  padding: 0.4rem 1rem;
  background: rgba(249, 115, 22, 0.15);
  color: var(--color-primary);
  border-radius: var(--radius-full);
  font-size: clamp(0.75rem, 1vw, 0.875rem);
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.05em;
  margin-bottom: 1rem;
}

.story-title-about {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 800;
  color: var(--color-text-primary);
  line-height: var(--leading-tight);
  margin-bottom: 1rem;
}

.story-text-about {
  font-size: clamp(0.875rem, 1vw, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  max-width: 800px;
  margin: 0 auto;
}

.story-text-about p {
  margin-bottom: 1.5rem;
  color: var(--color-text-secondary);
}

.story-text-about p:last-child {
  margin-bottom: 0;
}

.story-image-about {
  width: 100%;
  max-width: 700px;
  height: auto;
  margin: 2rem auto 0;
  border-radius: var(--radius-xl);
  display: block;
  box-shadow: var(--shadow-lg);
}

.approach-section-about {
  background: linear-gradient(135deg, var(--color-bg-secondary) 0%, var(--color-bg-primary) 100%);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.approach-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.approach-header-about {
  text-align: center;
  margin-bottom: 1rem;
}

.approach-title-about {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 800;
  color: var(--color-text-primary);
  line-height: var(--leading-tight);
  margin-bottom: 1rem;
}

.approach-subtitle-about {
  font-size: clamp(0.875rem, 1vw, 1.125rem);
  color: var(--color-text-secondary);
  max-width: 700px;
  margin: 0 auto;
  line-height: var(--leading-relaxed);
}

.process-steps-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 3vw, 2.5rem);
  margin-top: 2rem;
}

.process-step-about {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2rem);
  align-items: flex-start;
}

.step-number-about {
  font-family: var(--font-heading);
  font-size: clamp(2.5rem, 6vw, 4rem);
  font-weight: 800;
  color: var(--color-primary);
  line-height: 1;
  flex-shrink: 0;
  min-width: clamp(3rem, 8vw, 5rem);
}

.step-content-about {
  flex: 1;
  padding-top: 0.5rem;
}

.step-title-about {
  font-size: clamp(1rem, 2vw, 1.25rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 0.75rem;
  font-family: var(--font-heading);
}

.step-text-about {
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
}

.expertise-section-about {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.expertise-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.expertise-header-about {
  text-align: center;
  margin-bottom: 1rem;
}

.expertise-title-about {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 800;
  color: var(--color-text-primary);
  line-height: var(--leading-tight);
  margin-bottom: 1rem;
}

.expertise-subtitle-about {
  font-size: clamp(0.875rem, 1vw, 1.125rem);
  color: var(--color-text-secondary);
  max-width: 700px;
  margin: 0 auto;
  line-height: var(--leading-relaxed);
}

.expertise-cards-about {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
  margin-top: 2rem;
}

.expertise-card-about {
  flex: 1 1 clamp(280px, 100%, 380px);
  background: var(--color-bg-secondary);
  padding: clamp(1.5rem, 3vw, 2rem);
  border-radius: var(--radius-lg);
  border: 1px solid rgba(249, 115, 22, 0.2);
  transition: all var(--transition-base);
}

.expertise-card-about:hover {
  transform: translateY(-6px);
  border-color: var(--color-primary);
  box-shadow: var(--shadow-lg);
}

.card-icon-about {
  font-size: clamp(2rem, 4vw, 2.5rem);
  color: var(--color-primary);
  margin-bottom: 1rem;
}

.card-title-about {
  font-size: clamp(1rem, 2vw, 1.25rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 0.75rem;
  font-family: var(--font-heading);
}

.card-text-about {
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
}

.quote-section-about {
  background: linear-gradient(135deg, var(--color-bg-secondary) 0%, var(--color-bg-primary) 100%);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.quote-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.featured-quote-about {
  max-width: 700px;
  margin: 0 auto;
  padding: clamp(1.5rem, 3vw, 2.5rem);
  border-left: 4px solid var(--color-primary);
  background: rgba(249, 115, 22, 0.08);
  border-radius: var(--radius-md);
}

.quote-text-about {
  font-size: clamp(1rem, 2vw, 1.25rem);
  color: var(--color-text-primary);
  font-style: italic;
  line-height: var(--leading-relaxed);
  margin-bottom: 1.5rem;
  font-weight: 500;
}

.quote-author-about {
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-primary);
  font-weight: 600;
  display: block;
  text-align: right;
}

.disclaimer-section-about {
  background: var(--color-bg-primary);
  padding: clamp(2.5rem, 6vw, 4rem) 0;
  overflow: hidden;
  border-top: 1px solid rgba(249, 115, 22, 0.15);
}

.disclaimer-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
  max-width: 800px;
  margin: 0 auto;
}

.disclaimer-title-about {
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  font-weight: 700;
  color: var(--color-primary);
  display: flex;
  align-items: center;
  gap: 0.75rem;
}

.disclaimer-text-about {
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
}

@media (max-width: 768px) {
  .process-step-about {
    flex-direction: column;
    gap: 1rem;
  }

  .step-number-about {
    font-size: 2.5rem;
  }

  .step-content-about {
    padding-top: 0;
  }

  .hero-stats-about {
    gap: 1.5rem;
  }
}

@media (min-width: 769px) and (max-width: 1024px) {
  .expertise-card-about {
    flex: 1 1 45%;
  }
}

@media (min-width: 1025px) {
  .expertise-card-about {
    flex: 1 1 30%;
  }
}

.services-page {
  background-color: var(--color-bg-primary);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
  overflow: hidden;
}

.services-hero {
  background-color: var(--color-bg-primary);
  padding: 3rem var(--space-md);
  overflow: hidden;
}

.services-hero-container {
  max-width: 1200px;
  margin: 0 auto;
  display: flex;
  flex-direction: column;
  gap: var(--space-lg);
  align-items: center;
}

.services-hero-content {
  text-align: center;
  flex: 1;
}

.services-hero-title {
  font-family: var(--font-heading);
  font-size: clamp(var(--text-3xl), 6vw + 0.5rem, var(--text-5xl));
  color: var(--color-text-primary);
  line-height: var(--leading-tight);
  margin-bottom: var(--space-md);
  font-weight: 700;
}

.services-hero-subtitle {
  font-size: clamp(var(--text-sm), 2vw + 0.5rem, var(--text-lg));
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  max-width: 600px;
  margin: 0 auto;
}

.services-hero-image {
  width: 100%;
  max-width: 600px;
  border-radius: var(--radius-lg);
  overflow: hidden;
  box-shadow: var(--shadow-lg);
}

.services-hero-image img {
  width: 100%;
  height: auto;
  display: block;
}

.services-content {
  background-color: var(--color-bg-primary);
  padding: 3rem var(--space-md);
  overflow: hidden;
}

.services-container {
  max-width: 1200px;
  margin: 0 auto;
}

.services-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: var(--space-lg);
}

.service-card {
  background-color: var(--color-bg-card);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: var(--radius-lg);
  padding: var(--space-lg);
  transition: all var(--transition-base);
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
}

.service-card:hover {
  background-color: var(--color-bg-hover);
  border-color: var(--color-primary);
  transform: translateY(-4px);
  box-shadow: var(--shadow-md);
}

.service-card-icon {
  font-size: var(--text-4xl);
  color: var(--color-primary);
  width: 60px;
  height: 60px;
  display: flex;
  align-items: center;
  justify-content: center;
}

.service-card-title {
  font-family: var(--font-heading);
  font-size: clamp(var(--text-lg), 2vw + 0.5rem, var(--text-2xl));
  color: var(--color-text-primary);
  line-height: var(--leading-tight);
  margin: 0;
  font-weight: 700;
}

.service-card-description {
  font-size: clamp(var(--text-sm), 1vw + 0.5rem, var(--text-base));
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin: 0;
}

.services-cta {
  background-color: var(--color-bg-secondary);
  padding: 3rem var(--space-md);
  overflow: hidden;
}

.services-cta-container {
  max-width: 1200px;
  margin: 0 auto;
  display: flex;
  flex-direction: column;
  gap: var(--space-lg);
  align-items: center;
}

.services-cta-content {
  text-align: center;
  flex: 1;
}

.services-cta-title {
  font-family: var(--font-heading);
  font-size: clamp(var(--text-2xl), 5vw + 0.5rem, var(--text-4xl));
  color: var(--color-text-primary);
  line-height: var(--leading-tight);
  margin-bottom: var(--space-md);
  font-weight: 700;
}

.services-cta-text {
  font-size: clamp(var(--text-sm), 1vw + 0.5rem, var(--text-base));
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  max-width: 500px;
  margin: 0 auto var(--space-lg);
}

.services-cta-button {
  display: inline-block;
  background-color: var(--color-primary);
  color: var(--color-bg-primary);
  padding: var(--space-sm) var(--space-lg);
  border-radius: var(--radius-md);
  font-weight: 600;
  font-size: var(--text-base);
  text-decoration: none;
  transition: all var(--transition-base);
  border: 2px solid var(--color-primary);
  cursor: pointer;
}

.services-cta-button:hover {
  background-color: var(--color-primary-hover);
  border-color: var(--color-primary-hover);
  transform: translateY(-2px);
}

.services-cta-image {
  width: 100%;
  max-width: 500px;
  border-radius: var(--radius-lg);
  overflow: hidden;
  box-shadow: var(--shadow-lg);
}

.services-cta-image img {
  width: 100%;
  height: auto;
  display: block;
}

@media (min-width: 768px) {
  .services-hero {
    padding: 4rem var(--space-lg);
  }

  .services-hero-container {
    flex-direction: row;
    align-items: center;
    justify-content: space-between;
  }

  .services-hero-content {
    text-align: left;
    flex: 1;
  }

  .services-hero-subtitle {
    margin: 0;
  }

  .services-hero-image {
    flex: 1;
    max-width: 500px;
  }

  .services-grid {
    grid-template-columns: repeat(2, 1fr);
    gap: var(--space-xl);
  }

  .services-content {
    padding: 4rem var(--space-lg);
  }

  .services-cta {
    padding: 4rem var(--space-lg);
  }

  .services-cta-container {
    flex-direction: row;
    align-items: center;
    justify-content: space-between;
  }

  .services-cta-content {
    text-align: left;
    flex: 1;
  }

  .services-cta-text {
    margin: 0 0 var(--space-lg) 0;
  }

  .services-cta-image {
    flex: 1;
    max-width: 450px;
  }
}

@media (min-width: 1024px) {
  .services-hero {
    padding: 5rem var(--space-xl);
  }

  .services-grid {
    grid-template-columns: repeat(2, 1fr);
  }

  .services-content {
    padding: 5rem var(--space-xl);
  }

  .services-cta {
    padding: 5rem var(--space-xl);
  }

  .service-card {
    padding: var(--space-xl);
  }
}

@media (min-width: 1200px) {
  .services-grid {
    grid-template-columns: repeat(2, 1fr);
  }
}

.faq-page {
  background-color: var(--color-bg-primary);
}

.faq-hero {
  background: linear-gradient(135deg, var(--color-bg-primary) 0%, var(--color-bg-secondary) 100%);
  padding: var(--space-lg) var(--space-md);
  overflow: hidden;
}

.faq-hero__container {
  max-width: 900px;
  margin: 0 auto;
  text-align: center;
}

.faq-hero__title {
  font-family: var(--font-heading);
  font-size: clamp(1.875rem, 5vw + 0.5rem, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  line-height: var(--leading-tight);
  margin-bottom: var(--space-sm);
}

.faq-hero__subtitle {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 2vw + 0.25rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  max-width: 700px;
  margin: 0 auto;
}

@media (min-width: 768px) {
  .faq-hero {
    padding: var(--space-2xl) var(--space-lg);
  }
  
  .faq-hero__title {
    margin-bottom: var(--space-md);
  }
}

.faq-content {
  background-color: var(--color-bg-primary);
  padding: var(--space-lg) var(--space-md);
  overflow: hidden;
}

.faq-content__container {
  max-width: 900px;
  margin: 0 auto;
}

.faq-accordion {
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
}

.faq-item {
  background-color: var(--color-bg-card);
  border: 1px solid var(--color-bg-tertiary);
  border-radius: var(--radius-lg);
  overflow: hidden;
  transition: all var(--transition-base);
}

.faq-item:hover {
  border-color: var(--color-primary);
  box-shadow: var(--shadow-md);
}

.faq-item__trigger {
  width: 100%;
  background: none;
  border: none;
  padding: var(--space-md);
  display: flex;
  justify-content: space-between;
  align-items: center;
  gap: var(--space-md);
  cursor: pointer;
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  font-weight: 600;
  color: var(--color-text-primary);
  text-align: left;
  transition: color var(--transition-fast);
}

.faq-item__trigger:hover {
  color: var(--color-primary);
}

.faq-item__trigger:focus-visible {
  outline: 2px solid var(--color-primary);
  outline-offset: 2px;
}

.faq-item__question {
  flex: 1;
  line-height: var(--leading-tight);
}

.faq-item__icon {
  width: 20px;
  height: 20px;
  flex-shrink: 0;
  color: var(--color-primary);
  transition: transform var(--transition-base);
}

.faq-item[aria-expanded="true"] .faq-item__icon {
  transform: rotate(180deg);
}

.faq-item__content {
  max-height: 0;
  overflow: hidden;
  transition: max-height var(--transition-base);
}

.faq-item[aria-expanded="true"] .faq-item__content {
  max-height: 500px;
}

.faq-item__content p {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw + 0.4rem, 1rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  padding: 0 var(--space-md) var(--space-md) var(--space-md);
}

@media (min-width: 768px) {
  .faq-content {
    padding: var(--space-2xl) var(--space-lg);
  }
  
  .faq-accordion {
    gap: var(--space-lg);
  }
  
  .faq-item {
    border-radius: var(--radius-xl);
  }
  
  .faq-item__trigger {
    padding: var(--space-lg);
  }
  
  .faq-item__content p {
    padding: 0 var(--space-lg) var(--space-lg) var(--space-lg);
  }
}

.faq-cta {
  background: linear-gradient(135deg, var(--color-bg-secondary) 0%, var(--color-bg-tertiary) 100%);
  padding: var(--space-xl) var(--space-md);
  overflow: hidden;
}

.faq-cta__container {
  max-width: 700px;
  margin: 0 auto;
  text-align: center;
}

.faq-cta__title {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2rem);
  font-weight: 700;
  color: var(--color-text-primary);
  line-height: var(--leading-tight);
  margin-bottom: var(--space-sm);
}

.faq-cta__description {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw + 0.4rem, 1rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin-bottom: var(--space-lg);
}

.faq-cta__button {
  display: inline-block;
  background-color: var(--color-primary);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw + 0.4rem, 1rem);
  font-weight: 600;
  padding: var(--space-md) var(--space-xl);
  border-radius: var(--radius-lg);
  text-decoration: none;
  transition: all var(--transition-base);
  border: 2px solid var(--color-primary);
  cursor: pointer;
}

.faq-cta__button:hover {
  background-color: var(--color-primary-hover);
  border-color: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-lg);
}

.faq-cta__button:focus-visible {
  outline: 2px solid var(--color-primary-light);
  outline-offset: 2px;
}

@media (min-width: 768px) {
  .faq-cta {
    padding: var(--space-3xl) var(--space-lg);
  }
  
  .faq-cta__title {
    margin-bottom: var(--space-md);
  }
  
  .faq-cta__description {
    margin-bottom: var(--space-xl);
  }
}

@media (max-width: 480px) {
  .faq-hero {
    padding: var(--space-md) var(--space-sm);
  }
  
  .faq-content {
    padding: var(--space-md) var(--space-sm);
  }
  
  .faq-cta {
    padding: var(--space-lg) var(--space-sm);
  }
  
  .faq-item__trigger {
    padding: var(--space-sm);
  }
  
  .faq-item__content p {
    padding: 0 var(--space-sm) var(--space-sm) var(--space-sm);
  }
}

* {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

.tax-compliance {
  background-color: var(--color-bg-primary);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
  min-height: 100vh;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 var(--space-sm);
}

.compliance-content {
  max-width: 800px;
  margin: 0 auto;
  padding: var(--space-2xl) 0;
}

.compliance-header {
  padding: var(--space-3xl) 0 var(--space-2xl) 0;
  border-bottom: 1px solid var(--color-bg-tertiary);
  margin-bottom: var(--space-2xl);
}

.compliance-header h1 {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  color: var(--color-text-light);
  margin-bottom: var(--space-md);
  line-height: var(--leading-tight);
  font-weight: 700;
}

.compliance-header p {
  font-size: clamp(0.85rem, 1vw + 0.4rem, 1rem);
  color: var(--color-text-muted);
  letter-spacing: var(--tracking-normal);
}

.compliance-section {
  margin-bottom: var(--space-3xl);
  padding-bottom: var(--space-2xl);
  border-bottom: 1px solid var(--color-bg-tertiary);
}

.compliance-section:last-child {
  border-bottom: none;
  margin-bottom: 0;
}

.compliance-section h2 {
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  color: var(--color-primary);
  margin-bottom: var(--space-lg);
  line-height: var(--leading-tight);
  font-weight: 700;
}

.compliance-section p {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin-bottom: var(--space-md);
}

.compliance-section ul {
  list-style: none;
  margin: var(--space-lg) 0;
}

.compliance-section li {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  padding-left: var(--space-lg);
  margin-bottom: var(--space-md);
  position: relative;
}

.compliance-section li:before {
  content: "";
  position: absolute;
  left: 0;
  color: var(--color-primary);
  font-weight: bold;
}

.contact-section {
  background-color: var(--color-bg-secondary);
  padding: var(--space-2xl);
  border-radius: var(--radius-lg);
  margin-top: var(--space-3xl);
  border-left: 4px solid var(--color-primary);
}

.contact-section h2 {
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  color: var(--color-primary);
  margin-bottom: var(--space-lg);
  line-height: var(--leading-tight);
  font-weight: 700;
}

.contact-section p {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin-bottom: var(--space-md);
}

.contact-section p strong {
  color: var(--color-text-light);
  font-weight: 600;
}

@media (min-width: 768px) {
  .container {
    padding: 0 var(--space-lg);
  }

  .compliance-content {
    padding: var(--space-3xl) 0;
  }

  .compliance-header {
    padding: var(--space-4xl) 0 var(--space-2xl) 0;
  }
}

@media (min-width: 1024px) {
  .container {
    padding: 0 var(--space-xl);
  }

  .compliance-content {
    padding: var(--space-4xl) 0;
  }

  .compliance-header {
    padding: var(--space-4xl) 0 var(--space-3xl) 0;
    margin-bottom: var(--space-3xl);
  }

  .compliance-section {
    margin-bottom: var(--space-4xl);
    padding-bottom: var(--space-3xl);
  }
}

.thank-you-page {
  width: 100%;
  min-height: 100vh;
  display: flex;
  align-items: center;
  justify-content: center;
  background-color: var(--color-bg-primary);
}

.thank-section {
  width: 100%;
  padding: var(--space-lg) var(--space-sm);
  overflow: hidden;
  display: flex;
  align-items: center;
  justify-content: center;
  min-height: 100vh;
}

.thank-section .container {
  width: 100%;
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 var(--space-sm);
}

.thank-section .content {
  width: 100%;
  max-width: 800px;
  margin: 0 auto;
}

.thank-wrapper {
  text-align: center;
  animation: fadeInUp 0.8s ease-out forwards;
}

.thank-icon {
  width: 80px;
  height: 80px;
  margin: 0 auto var(--space-lg);
  display: flex;
  align-items: center;
  justify-content: center;
  background-color: var(--color-bg-secondary);
  border-radius: var(--radius-full);
  color: var(--color-primary);
  animation: scaleIn 0.6s cubic-bezier(0.34, 1.56, 0.64, 1) forwards;
}

.thank-icon svg {
  width: 48px;
  height: 48px;
  stroke: var(--color-primary);
}

.thank-wrapper h1 {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 6vw, 3.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 var(--space-md) 0;
  letter-spacing: var(--tracking-tight);
  line-height: var(--leading-tight);
}

.thank-subtitle {
  font-family: var(--font-primary);
  font-size: clamp(1.125rem, 2vw, 1.5rem);
  color: var(--color-primary);
  margin: 0 0 var(--space-lg) 0;
  font-weight: 600;
  letter-spacing: var(--tracking-wide);
}

.thank-description {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  margin: 0 0 var(--space-lg) 0;
  line-height: var(--leading-relaxed);
}

.thank-next-steps {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  margin: 0 0 var(--space-2xl) 0;
  line-height: var(--leading-relaxed);
}

.btn-return {
  display: inline-block;
  padding: var(--space-sm) var(--space-lg);
  background-color: var(--color-primary);
  color: var(--color-text-primary);
  text-decoration: none;
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw, 1.1rem);
  font-weight: 600;
  border-radius: var(--radius-lg);
  transition: all var(--transition-base);
  border: 2px solid var(--color-primary);
  letter-spacing: var(--tracking-wide);
  box-shadow: var(--shadow-md);
  cursor: pointer;
  text-align: center;
}

.btn-return:hover {
  background-color: var(--color-primary-hover);
  border-color: var(--color-primary-hover);
  box-shadow: var(--shadow-lg);
  transform: translateY(-2px);
}

.btn-return:focus {
  outline: none;
  box-shadow: 0 0 0 3px rgba(249, 115, 22, 0.3);
}

.btn-return:active {
  transform: translateY(0);
  box-shadow: var(--shadow-md);
}

@keyframes fadeInUp {
  from {
    opacity: 0;
    transform: translateY(30px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

@keyframes scaleIn {
  from {
    opacity: 0;
    transform: scale(0.5);
  }
  to {
    opacity: 1;
    transform: scale(1);
  }
}

@media (min-width: 640px) {
  .thank-section {
    padding: var(--space-xl) var(--space-md);
  }

  .thank-icon {
    width: 100px;
    height: 100px;
    margin: 0 auto var(--space-2xl);
  }

  .thank-icon svg {
    width: 56px;
    height: 56px;
  }

  .thank-wrapper h1 {
    margin-bottom: var(--space-lg);
  }

  .thank-subtitle {
    margin-bottom: var(--space-xl);
  }

  .thank-description {
    margin-bottom: var(--space-lg);
  }

  .thank-next-steps {
    margin-bottom: var(--space-3xl);
  }

  .btn-return {
    padding: var(--space-md) var(--space-2xl);
  }
}

@media (min-width: 768px) {
  .thank-section {
    padding: var(--space-2xl) var(--space-lg);
    min-height: 100vh;
  }

  .thank-icon {
    width: 120px;
    height: 120px;
    margin: 0 auto var(--space-3xl);
  }

  .thank-icon svg {
    width: 64px;
    height: 64px;
  }

  .thank-wrapper h1 {
    margin-bottom: var(--space-xl);
  }

  .thank-subtitle {
    margin-bottom: var(--space-2xl);
  }

  .thank-description {
    margin-bottom: var(--space-xl);
  }

  .thank-next-steps {
    margin-bottom: var(--space-3xl);
  }
}

@media (min-width: 1024px) {
  .thank-section {
    padding: var(--space-3xl) var(--space-2xl);
  }

  .thank-icon {
    width: 140px;
    height: 140px;
    margin: 0 auto var(--space-3xl);
  }

  .thank-icon svg {
    width: 72px;
    height: 72px;
  }

  .btn-return {
    padding: var(--space-md) var(--space-3xl);
    font-size: var(--text-base);
  }
}

@media (prefers-reduced-motion: reduce) {
  .thank-wrapper,
  .thank-icon {
    animation: none;
  }

  .btn-return {
    transition: none;
  }
}

.error-page {
  background-color: var(--color-bg-primary);
  color: var(--color-text-primary);
  min-height: 100vh;
  display: flex;
  align-items: center;
  justify-content: center;
}

.error-section {
  width: 100%;
  padding: var(--space-lg) var(--space-sm);
  overflow: hidden;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 var(--space-sm);
}

.content {
  max-width: 800px;
  margin: 0 auto;
  text-align: center;
}

.error-visual {
  margin-bottom: var(--space-3xl);
  position: relative;
}

.error-code-wrapper {
  position: relative;
  display: inline-block;
}

.error-code {
  font-family: var(--font-heading);
  font-size: clamp(4rem, 15vw, 8rem);
  font-weight: 900;
  background: linear-gradient(135deg, var(--color-primary) 0%, var(--color-secondary) 100%);
  -webkit-background-clip: text;
  -webkit-text-fill-color: transparent;
  background-clip: text;
  display: block;
  line-height: 1;
  margin: 0;
  letter-spacing: var(--tracking-tight);
  animation: floatError 3s ease-in-out infinite;
}

@keyframes floatError {
  0%, 100% {
    transform: translateY(0px);
  }
  50% {
    transform: translateY(-20px);
  }
}

.error-decoration {
  position: absolute;
  top: 50%;
  left: 50%;
  transform: translate(-50%, -50%);
  width: clamp(200px, 50vw, 400px);
  height: clamp(200px, 50vw, 400px);
  border: 2px solid var(--color-primary);
  border-radius: 50%;
  opacity: 0.1;
  z-index: -1;
  animation: spinDecoration 20s linear infinite;
}

@keyframes spinDecoration {
  from {
    transform: translate(-50%, -50%) rotate(0deg);
  }
  to {
    transform: translate(-50%, -50%) rotate(360deg);
  }
}

.error-message {
  margin-top: var(--space-2xl);
}

.error-message h1 {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  color: var(--color-text-primary);
  margin: 0 0 var(--space-sm) 0;
  font-weight: 700;
  line-height: var(--leading-tight);
}

.error-subtitle {
  font-size: clamp(1rem, 2vw, 1.25rem);
  color: var(--color-primary);
  font-weight: 600;
  margin: 0 0 var(--space-lg) 0;
}

.error-description {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin: 0 0 var(--space-2xl) 0;
}

.error-suggestions {
  background-color: var(--color-bg-secondary);
  border-left: 4px solid var(--color-secondary);
  border-radius: var(--radius-md);
  padding: var(--space-lg);
  margin: 0 0 var(--space-2xl) 0;
  text-align: left;
}

.suggestions-title {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1.5vw, 1.1rem);
  color: var(--color-secondary);
  font-weight: 600;
  margin: 0 0 var(--space-md) 0;
}

.suggestions-list {
  list-style: none;
  padding: 0;
  margin: 0;
}

.suggestions-list li {
  font-family: var(--font-primary);
  font-size: clamp(0.85rem, 1vw + 0.4rem, 1rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin: 0 0 var(--space-sm) 0;
  padding-left: var(--space-lg);
  position: relative;
}

.suggestions-list li::before {
  content: "";
  position: absolute;
  left: 0;
  color: var(--color-secondary);
  font-weight: bold;
}

.suggestions-list li:last-child {
  margin-bottom: 0;
}

.btn {
  display: inline-block;
  padding: var(--space-sm) var(--space-lg);
  border-radius: var(--radius-lg);
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.05rem);
  font-weight: 600;
  text-decoration: none;
  transition: all var(--transition-base);
  cursor: pointer;
  border: none;
  letter-spacing: var(--tracking-wide);
  text-transform: uppercase;
}

.btn-primary {
  background-color: var(--color-primary);
  color: var(--color-text-primary);
  box-shadow: var(--shadow-lg);
}

.btn-primary:hover {
  background-color: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-xl);
}

.btn-primary:active {
  transform: translateY(0);
}

@media (min-width: 640px) {
  .error-section {
    padding: var(--space-2xl) var(--space-md);
  }
  
  .error-suggestions {
    text-align: center;
  }
  
  .suggestions-list {
    display: flex;
    flex-direction: column;
    gap: var(--space-md);
  }
}

@media (min-width: 768px) {
  .error-section {
    padding: var(--space-3xl) var(--space-lg);
  }
  
  .error-message h1 {
    margin-bottom: var(--space-md);
  }
  
  .error-description {
    margin-bottom: var(--space-2xl);
  }
}

@media (min-width: 1024px) {
  .container {
    padding: 0 var(--space-lg);
  }
  
  .error-section {
    padding: var(--space-4xl) var(--space-lg);
  }
  
  .error-suggestions {
    padding: var(--space-2xl);
  }
}

.contact-page-connect {
  background-color: var(--color-bg-primary);
  color: var(--color-text-primary);
}

.contact-connect-hero {
  background-color: var(--color-bg-secondary);
  padding: 2.5rem var(--space-md);
  overflow: hidden;
  border-bottom: 1px solid rgba(255, 255, 255, 0.1);
}

.contact-connect-hero-content {
  max-width: 1440px;
  margin: 0 auto;
  text-align: center;
}

.contact-connect-hero-title {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: var(--space-md);
  letter-spacing: var(--tracking-tight);
}

.contact-connect-hero-subtitle {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  max-width: 600px;
  margin: 0 auto;
}

@media (min-width: 768px) {
  .contact-connect-hero {
    padding: 4rem var(--space-md);
  }
}

@media (min-width: 1024px) {
  .contact-connect-hero {
    padding: 5rem var(--space-md);
  }
}

.contact-connect-main {
  background-color: var(--color-bg-primary);
  padding: 2.5rem var(--space-md);
  overflow: hidden;
}

.contact-connect-main-content {
  max-width: 1440px;
  margin: 0 auto;
}

.contact-connect-grid {
  display: flex;
  flex-wrap: wrap;
  gap: 3rem;
  align-items: flex-start;
}

.contact-connect-form-wrapper {
  flex: 1 1 100%;
  min-width: 0;
}

.contact-connect-info-wrapper {
  flex: 1 1 100%;
  min-width: 0;
}

@media (min-width: 768px) {
  .contact-connect-form-wrapper {
    flex: 1 1 calc(50% - 1.5rem);
  }

  .contact-connect-info-wrapper {
    flex: 1 1 calc(50% - 1.5rem);
  }
}

.contact-connect-form-header {
  margin-bottom: 2rem;
}

.contact-connect-form-title {
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: var(--space-sm);
  letter-spacing: var(--tracking-tight);
}

.contact-connect-form-description {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
}

.contact-connect-form {
  width: 100%;
  display: flex;
  flex-direction: column;
  gap: 1.5rem;
}

.contact-connect-form-row {
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
}

.contact-connect-label {
  font-family: var(--font-primary);
  font-size: var(--text-sm);
  font-weight: 600;
  color: var(--color-text-light);
  letter-spacing: var(--tracking-wide);
}

.contact-connect-input,
.contact-connect-textarea {
  width: 100%;
  padding: 0.875rem 1rem;
  background-color: rgba(255, 255, 255, 0.05);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: var(--radius-md);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
  font-size: var(--text-base);
  line-height: var(--leading-normal);
  transition: all var(--transition-base);
}

.contact-connect-input::placeholder,
.contact-connect-textarea::placeholder {
  color: var(--color-text-muted);
}

.contact-connect-input:focus,
.contact-connect-textarea:focus {
  outline: none;
  background-color: rgba(255, 255, 255, 0.08);
  border-color: var(--color-primary);
  box-shadow: 0 0 0 3px rgba(249, 115, 22, 0.1);
}

.contact-connect-textarea {
  min-height: 140px;
  resize: vertical;
}

.contact-connect-form-privacy {
  margin: 0.5rem 0;
}

.contact-connect-privacy-text {
  font-family: var(--font-primary);
  font-size: var(--text-xs);
  color: var(--color-text-muted);
  line-height: var(--leading-relaxed);
}

.contact-connect-privacy-link {
  color: var(--color-primary);
  text-decoration: none;
  font-weight: 600;
  transition: color var(--transition-fast);
}

.contact-connect-privacy-link:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

.contact-connect-submit {
  width: 100%;
  padding: 1rem 1.5rem;
  background-color: var(--color-primary);
  color: #000000;
  border: none;
  border-radius: var(--radius-md);
  font-family: var(--font-primary);
  font-size: var(--text-base);
  font-weight: 700;
  letter-spacing: var(--tracking-wide);
  cursor: pointer;
  transition: all var(--transition-base);
  box-shadow: var(--shadow-md);
}

.contact-connect-submit:hover {
  background-color: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-lg);
}

.contact-connect-submit:active {
  transform: translateY(0);
}

.contact-connect-info-header {
  margin-bottom: 2rem;
}

.contact-connect-info-title {
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: var(--space-sm);
  letter-spacing: var(--tracking-tight);
}

.contact-connect-info-description {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
}

.contact-connect-info-items {
  display: flex;
  flex-direction: column;
  gap: 2rem;
  margin-bottom: 2.5rem;
}

.contact-connect-info-item {
  display: flex;
  gap: 1.5rem;
}

.contact-connect-info-icon {
  flex-shrink: 0;
  width: 48px;
  height: 48px;
  background-color: rgba(249, 115, 22, 0.1);
  border-radius: var(--radius-md);
  display: flex;
  align-items: center;
  justify-content: center;
  color: var(--color-primary);
  font-size: 1.5rem;
}

.contact-connect-info-content {
  flex: 1;
}

.contact-connect-info-item-title {
  font-family: var(--font-heading);
  font-size: clamp(1rem, 2vw, 1.25rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: var(--space-xs);
}

.contact-connect-info-item-text {
  font-family: var(--font-primary);
  font-size: var(--text-base);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin-bottom: 0.5rem;
}

.contact-connect-info-link {
  color: var(--color-primary);
  text-decoration: none;
  font-weight: 600;
  transition: color var(--transition-fast);
}

.contact-connect-info-link:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

.contact-connect-info-hours {
  font-family: var(--font-primary);
  font-size: var(--text-xs);
  color: var(--color-text-muted);
  margin: 0;
}

.contact-connect-expertise {
  background-color: rgba(249, 115, 22, 0.05);
  border: 1px solid rgba(249, 115, 22, 0.2);
  border-radius: var(--radius-lg);
  padding: 1.75rem;
}

.contact-connect-expertise-title {
  font-family: var(--font-heading);
  font-size: clamp(1rem, 2vw, 1.25rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 1.25rem;
  letter-spacing: var(--tracking-tight);
}

.contact-connect-expertise-list {
  list-style: none;
  padding: 0;
  margin: 0;
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
}

.contact-connect-expertise-item {
  display: flex;
  align-items: center;
  gap: 0.75rem;
  font-family: var(--font-primary);
  font-size: var(--text-sm);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
}

.contact-connect-expertise-item i {
  color: var(--color-accent-green);
  font-size: 1rem;
  flex-shrink: 0;
}

@media (min-width: 768px) {
  .contact-connect-main {
    padding: 4rem var(--space-md);
  }
}

@media (min-width: 1024px) {
  .contact-connect-main {
    padding: 5rem var(--space-md);
  }

  .contact-connect-grid {
    gap: 4rem;
  }
}

@media (max-width: 767px) {
  .contact-connect-form-wrapper,
  .contact-connect-info-wrapper {
    width: 100%;
  }

  .contact-connect-grid {
    gap: 2rem;
  }

  .contact-connect-hero-title {
    margin-bottom: 1rem;
  }

  .contact-connect-form {
    gap: 1.25rem;
  }

  .contact-connect-info-items {
    gap: 1.5rem;
    margin-bottom: 2rem;
  }
}

@media (prefers-reduced-motion: reduce) {
  .contact-connect-input:focus,
  .contact-connect-textarea:focus,
  .contact-connect-submit,
  .contact-connect-privacy-link,
  .contact-connect-info-link {
    transition: none;
  }
}
.main.category-page-vat-accounting-spain {
  width: 100%;
  background: var(--color-bg-primary);
}

.hero-section-vat-accounting-spain {
  background: linear-gradient(135deg, var(--color-bg-primary) 0%, var(--color-bg-secondary) 100%);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
  position: relative;
}

.hero-section-vat-accounting-spain::before {
  content: '';
  position: absolute;
  top: 0;
  left: 0;
  right: 0;
  bottom: 0;
  background: radial-gradient(circle at 20% 50%, rgba(249, 115, 22, 0.08) 0%, transparent 50%);
  pointer-events: none;
}

.hero-content-vat-accounting-spain {
  position: relative;
  z-index: 1;
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.hero-header-vat-accounting-spain {
  text-align: center;
  max-width: 900px;
  margin: 0 auto;
}

.hero-title-vat-accounting-spain {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 6vw, 3.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  line-height: var(--leading-tight);
  letter-spacing: var(--tracking-tight);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.hero-subtitle-vat-accounting-spain {
  font-size: clamp(1rem, 2vw, 1.25rem);
  color: var(--color-primary);
  font-weight: 600;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.hero-description-vat-accounting-spain {
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  max-width: 800px;
  margin: 0 auto;
}

.posts-section-vat-accounting-spain {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.posts-content-vat-accounting-spain {
  display: flex;
  flex-direction: column;
  gap: clamp(2.5rem, 5vw, 4rem);
}

.posts-title-vat-accounting-spain {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  text-align: center;
  line-height: var(--leading-tight);
  letter-spacing: var(--tracking-tight);
}

.posts-grid-vat-accounting-spain {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.card-vat-accounting-spain {
  flex: 1 1 clamp(280px, 30vw, 380px);
  background: var(--color-bg-card);
  border: 1px solid rgba(203, 213, 225, 0.1);
  border-radius: var(--radius-lg);
  overflow: hidden;
  transition: all var(--transition-base);
  display: flex;
  flex-direction: column;
}

.card-vat-accounting-spain:hover {
  border-color: rgba(249, 115, 22, 0.3);
  box-shadow: var(--shadow-lg);
  transform: translateY(-6px);
}

.card-vat-accounting-spain img {
  width: 100%;
  height: 200px;
  object-fit: cover;
  display: block;
}

.card-title-vat-accounting-spain {
  font-size: clamp(1rem, 2vw, 1.25rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: clamp(1rem, 2vw, 1.5rem) clamp(1rem, 2vw, 1.5rem) clamp(0.5rem, 1vw, 0.75rem);
  line-height: var(--leading-tight);
}

.card-description-vat-accounting-spain {
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin: 0 clamp(1rem, 2vw, 1.5rem) clamp(1rem, 2vw, 1.5rem);
  flex: 1;
}

.card-meta-vat-accounting-spain {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(0.5rem, 1vw, 1rem);
  margin: 0 clamp(1rem, 2vw, 1.5rem) clamp(1rem, 2vw, 1.5rem);
  padding-top: clamp(0.5rem, 1vw, 1rem);
  border-top: 1px solid rgba(203, 213, 225, 0.1);
}

.card-reading-time-vat-accounting-spain,
.card-level-vat-accounting-spain,
.card-date-vat-accounting-spain {
  display: flex;
  align-items: center;
  gap: 0.25rem;
  font-size: clamp(0.75rem, 0.9vw, 0.875rem);
  color: var(--color-text-muted);
}

.card-reading-time-vat-accounting-spain i,
.card-level-vat-accounting-spain i,
.card-date-vat-accounting-spain i {
  color: var(--color-primary);
}

.card-link-vat-accounting-spain {
  display: inline-block;
  margin: 0 clamp(1rem, 2vw, 1.5rem) clamp(1rem, 2vw, 1.5rem);
  color: var(--color-primary);
  text-decoration: none;
  font-weight: 600;
  font-size: clamp(0.875rem, 1vw, 1rem);
  transition: color var(--transition-base);
}

.card-link-vat-accounting-spain:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

.concepts-section-vat-accounting-spain {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.concepts-content-vat-accounting-spain {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.concepts-title-vat-accounting-spain {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  text-align: center;
  line-height: var(--leading-tight);
  letter-spacing: var(--tracking-tight);
}

.concepts-intro-vat-accounting-spain {
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  text-align: center;
  max-width: 800px;
  margin: 0 auto;
}

.concepts-list-vat-accounting-spain {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.concept-item-vat-accounting-spain {
  flex: 1 1 clamp(280px, 30vw, 380px);
  background: rgba(249, 115, 22, 0.05);
  border-left: 4px solid var(--color-primary);
  border-radius: var(--radius-lg);
  padding: clamp(1.5rem, 2vw, 2rem);
  transition: all var(--transition-base);
}

.concept-item-vat-accounting-spain:hover {
  background: rgba(249, 115, 22, 0.08);
  transform: translateY(-4px);
  box-shadow: var(--shadow-md);
}

.concept-name-vat-accounting-spain {
  font-size: clamp(1.05rem, 1.5vw, 1.25rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: clamp(0.5rem, 1vw, 0.75rem);
  line-height: var(--leading-tight);
}

.concept-text-vat-accounting-spain {
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin: 0;
}

.faq-section-vat-accounting-spain {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.faq-content-vat-accounting-spain {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.faq-title-vat-accounting-spain {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  text-align: center;
  line-height: var(--leading-tight);
  letter-spacing: var(--tracking-tight);
}

.faq-intro-vat-accounting-spain {
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  text-align: center;
  max-width: 800px;
  margin: 0 auto;
}

.faq-list-vat-accounting-spain {
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
  max-width: 900px;
  margin: 0 auto;
  width: 100%;
}

.faq-item-vat-accounting-spain {
  background: var(--color-bg-secondary);
  border: 1px solid rgba(203, 213, 225, 0.1);
  border-radius: var(--radius-lg);
  overflow: hidden;
  transition: all var(--transition-base);
}

.faq-item-vat-accounting-spain:hover {
  border-color: rgba(249, 115, 22, 0.3);
}

.faq-question-vat-accounting-spain {
  width: 100%;
  padding: clamp(1rem, 2vw, 1.5rem);
  background: transparent;
  border: none;
  text-align: left;
  cursor: pointer;
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1.2vw, 1.125rem);
  font-weight: 600;
  color: var(--color-text-primary);
  display: flex;
  justify-content: space-between;
  align-items: center;
  gap: 1rem;
  transition: color var(--transition-base);
}

.faq-question-vat-accounting-spain:hover {
  color: var(--color-primary);
}

.faq-answer-vat-accounting-spain {
  max-height: 0;
  overflow: hidden;
  transition: max-height var(--transition-slow);
}

.faq-item-vat-accounting-spain[open] .faq-answer-vat-accounting-spain {
  max-height: 1000px;
}

.faq-answer-vat-accounting-spain p {
  padding: 0 clamp(1rem, 2vw, 1.5rem) clamp(1rem, 2vw, 1.5rem);
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: var(--leading-relaxed);
  margin: 0;
}

@media (max-width: 768px) {
  .card-vat-accounting-spain {
    flex: 1 1 100%;
  }

  .concept-item-vat-accounting-spain {
    flex: 1 1 100%;
  }
}