:root{
  --bg:#f7f8fa;--surface:#fff;--ink:#0f1b2d;--ink-2:#44526a;--ink-3:#6b778c;
  --line:#e2e6ee;--brand:#123a6b;--brand-2:#1d5aa6;--accent:#0f8a5f;--accent-soft:#e6f5ef;
  --warn:#b4540a;--warn-soft:#fdf1e6;--radius:12px;--shadow:0 1px 2px rgba(15,27,45,.06),0 4px 16px rgba(15,27,45,.06);
  --max:1120px;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--ink);font:16px/1.6 -apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif}
a{color:var(--brand-2)}
a:hover{color:var(--brand)}
img,svg{max-width:100%}
.wrap{max-width:var(--max);margin:0 auto;padding:0 16px}
.skip{position:absolute;left:-999px}.skip:focus{left:16px;top:8px;background:#fff;padding:8px;z-index:10}

/* header */
.site-h{background:var(--surface);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:5}
.site-h .wrap{display:flex;align-items:center;justify-content:space-between;height:64px;gap:16px}
.logo{display:flex;align-items:center;font-weight:800;font-size:20px;color:var(--brand);text-decoration:none;letter-spacing:-.02em}
.logo b{color:var(--accent)}
.nav{display:flex;gap:4px;align-items:center}
.nav a{color:var(--ink-2);text-decoration:none;padding:8px 10px;border-radius:8px;font-size:15px}
.nav a:hover{background:var(--bg);color:var(--ink)}
.nav .btn{margin-left:8px}
.menu-btn{display:none;background:none;border:1px solid var(--line);border-radius:8px;padding:8px 10px;font-size:15px;cursor:pointer;color:var(--ink)}
@media(max-width:860px){
  .menu-btn{display:block}
  .nav{display:none;position:absolute;top:64px;left:0;right:0;background:var(--surface);flex-direction:column;align-items:stretch;padding:8px 16px 16px;border-bottom:1px solid var(--line)}
  .nav.open{display:flex}
  .nav .btn{margin:8px 0 0;text-align:center}
}

/* buttons */
.btn{display:inline-block;background:var(--accent);color:#fff!important;text-decoration:none;font-weight:600;padding:10px 18px;border-radius:10px;border:0;cursor:pointer;font-size:15px;line-height:1.3}
.btn:hover{filter:brightness(.93)}
.btn.sec{background:var(--surface);color:var(--brand)!important;border:1px solid var(--line)}
.btn.lg{padding:14px 24px;font-size:17px}
.btn.sm{padding:7px 12px;font-size:14px}

/* hero */
.hero{background:linear-gradient(135deg,#0f2d55,#1d5aa6);color:#fff;padding:56px 0 64px}
.hero h1{font-size:clamp(30px,5vw,46px);line-height:1.15;margin:0 0 16px;letter-spacing:-.02em;max-width:780px}
.hero p{font-size:clamp(17px,2.2vw,20px);max-width:680px;color:#dbe6f5;margin:0 0 28px}
.hero .btns{display:flex;gap:12px;flex-wrap:wrap}
.hero .btn.sec{background:transparent;color:#fff!important;border-color:rgba(255,255,255,.4)}
.hero-note{margin-top:20px;font-size:14px;color:#b9cbe4}

/* sections */
section{padding:48px 0}
h2{font-size:clamp(24px,3.2vw,30px);line-height:1.25;margin:0 0 12px;letter-spacing:-.01em}
h3{font-size:19px;margin:24px 0 8px}
.lead{color:var(--ink-2);font-size:18px;max-width:720px;margin:0 0 28px}
.grid{display:grid;gap:20px}
.g2{grid-template-columns:repeat(auto-fit,minmax(300px,1fr))}
.g3{grid-template-columns:repeat(auto-fit,minmax(260px,1fr))}
.g4{grid-template-columns:repeat(auto-fit,minmax(240px,1fr))}
.card{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);padding:24px;box-shadow:var(--shadow)}
.card h3{margin-top:0}
.cat-card{display:flex;flex-direction:column;gap:10px}
.cat-card .ico{width:44px;height:44px;border-radius:10px;background:var(--accent-soft);display:grid;place-items:center;color:var(--accent)}
.cat-card dl{margin:4px 0 8px;font-size:14px;display:grid;grid-template-columns:auto 1fr;gap:4px 10px}
.cat-card dt{color:var(--ink-3)}
.cat-card dd{margin:0;font-weight:600}
.cat-card .links{margin-top:auto;display:flex;gap:8px;flex-wrap:wrap}
.steps{counter-reset:s;list-style:none;padding:0;margin:0}
.steps li{counter-increment:s;position:relative;padding-left:52px;margin-bottom:20px}
.steps li::before{content:counter(s);position:absolute;left:0;top:0;width:36px;height:36px;border-radius:50%;background:var(--brand);color:#fff;display:grid;place-items:center;font-weight:700}
.timeline{list-style:none;padding:0;margin:0;border-left:3px solid var(--line)}
.timeline li{padding:0 0 20px 20px;position:relative}
.timeline li::before{content:"";position:absolute;left:-8px;top:6px;width:13px;height:13px;border-radius:50%;background:var(--accent)}
.timeline time{font-weight:700;display:block}
.band{background:var(--surface);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.cta-box{background:var(--brand);color:#fff;border-radius:var(--radius);padding:32px;display:flex;justify-content:space-between;align-items:center;gap:20px;flex-wrap:wrap}
.cta-box h2{margin:0 0 6px;color:#fff}
.cta-box p{margin:0;color:#dbe6f5}

/* breadcrumbs */
.bc{font-size:14px;color:var(--ink-3);padding:16px 0 0}
.bc a{color:var(--ink-3)}
.bc span{margin:0 6px}

/* article */
.page-h{padding:24px 0 8px}
.page-h h1{font-size:clamp(28px,4.2vw,40px);line-height:1.2;margin:8px 0 12px;letter-spacing:-.02em}
.updated{font-size:14px;color:var(--ink-3)}
.layout{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:40px;align-items:start;padding-bottom:48px}
@media(max-width:960px){.layout{grid-template-columns:1fr}}
.prose{max-width:760px}
.prose p,.prose li{color:#1e2b40}
.prose h2{margin-top:40px;scroll-margin-top:80px}
.prose ul,.prose ol{padding-left:22px}
.prose li{margin-bottom:6px}
.intro{font-size:19px;line-height:1.6}
.datos{display:grid;grid-template-columns:repeat(auto-fit,minmax(160px,1fr));gap:12px;margin:24px 0}
.dato{background:var(--surface);border:1px solid var(--line);border-radius:10px;padding:14px}
.dato span{display:block;font-size:13px;color:var(--ink-3)}
.dato strong{font-size:15px}
.tabla-simple{width:100%;border-collapse:collapse;background:var(--surface);border:1px solid var(--line);border-radius:10px;overflow:hidden;margin:12px 0 16px;font-size:15px}
.tabla-simple th,.tabla-simple td{text-align:left;padding:10px 12px;border-bottom:1px solid var(--line);vertical-align:top}
.tabla-simple th{background:#eef2f8;font-size:14px}
.checklist{list-style:none;padding-left:0!important;counter-reset:c}
.checklist li{counter-increment:c;position:relative;padding-left:40px;margin-bottom:12px}
.checklist li::before{content:counter(c);position:absolute;left:0;top:1px;width:26px;height:26px;border-radius:50%;background:var(--accent-soft);color:var(--accent);font-weight:700;display:grid;place-items:center;font-size:14px}
.toc{position:sticky;top:84px}
.toc .card{padding:20px}
.toc ol{padding-left:18px;margin:8px 0 0;font-size:15px}
.toc li{margin-bottom:6px}
.aside-cta{margin-top:16px;background:var(--brand);color:#fff;border:0}
.aside-cta p{color:#dbe6f5;font-size:15px}
.aside-cta h3{color:#fff}
.notice{background:var(--warn-soft);border:1px solid #f2d2b3;color:#5c2d06;border-radius:10px;padding:14px 16px;font-size:15px;margin:16px 0}
.faq details{background:var(--surface);border:1px solid var(--line);border-radius:10px;padding:14px 18px;margin-bottom:10px}
.faq summary{font-weight:600;cursor:pointer}
.faq details p{margin:10px 0 0}
.fuentes{font-size:14px}
.fuentes li{margin-bottom:4px}

/* comparativa */
.filters{display:flex;flex-wrap:wrap;gap:8px;align-items:center;margin:8px 0 20px}
.chip{border:1px solid var(--line);background:var(--surface);color:var(--ink-2);border-radius:999px;padding:7px 14px;font-size:14px;cursor:pointer}
.chip[aria-pressed="true"]{background:var(--brand);color:#fff;border-color:var(--brand)}
.filters label{font-size:14px;color:var(--ink-2);display:flex;gap:6px;align-items:center;margin-left:8px}
.filters select{font-size:14px;padding:6px 8px;border-radius:8px;border:1px solid var(--line);background:var(--surface)}
.tbl-wrap{overflow-x:auto;background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow)}
.cmp{width:100%;border-collapse:collapse;font-size:15px;min-width:720px}
.cmp th,.cmp td{text-align:left;padding:12px 14px;border-bottom:1px solid var(--line);vertical-align:top}
.cmp th{background:#eef2f8;font-size:13px;text-transform:uppercase;letter-spacing:.03em;color:var(--ink-2)}
.cmp tr:last-child td{border-bottom:0}
.cmp .n a{font-weight:700;text-decoration:none}
.cmp .t{font-size:13px;color:var(--ink-3)}
.tag{display:inline-block;font-size:12px;background:#eef2f8;color:var(--ink-2);border-radius:6px;padding:2px 7px;margin:2px 4px 2px 0}
.tag.free{background:var(--accent-soft);color:var(--accent);font-weight:600}
.prov-list{display:grid;gap:16px;margin-top:32px}
.prov{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);padding:22px;box-shadow:var(--shadow)}
.prov-h{display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap;align-items:baseline}
.prov-h h3{margin:0;font-size:20px}
.precio{font-weight:700;color:var(--brand)}
.pc{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin:12px 0}
@media(max-width:640px){.pc{grid-template-columns:1fr}}
.pc h4{margin:0 0 6px;font-size:14px;text-transform:uppercase;letter-spacing:.03em;color:var(--ink-3)}
.pc ul{margin:0;padding-left:18px;font-size:15px}
.pros li::marker{color:var(--accent)}
.cons li::marker{color:var(--warn)}
.prov .acts{display:flex;gap:8px;flex-wrap:wrap}
.hidden{display:none!important}
.disclaimer{font-size:14px;color:var(--ink-3);margin-top:16px}

/* ficha */
.ficha-top{display:flex;justify-content:space-between;gap:20px;flex-wrap:wrap;align-items:flex-start}
.kv{width:100%;border-collapse:collapse;font-size:15px}
.kv th,.kv td{text-align:left;padding:10px 0;border-bottom:1px solid var(--line);vertical-align:top}
.kv th{width:40%;color:var(--ink-3);font-weight:500;padding-right:12px}

/* forms */
.form{display:grid;gap:16px;max-width:680px}
.form .row{display:grid;grid-template-columns:1fr 1fr;gap:16px}
@media(max-width:640px){.form .row{grid-template-columns:1fr}}
.form label{display:block;font-weight:600;font-size:15px;margin-bottom:6px}
.form input,.form select,.form textarea{width:100%;font:inherit;padding:11px 12px;border:1px solid #cfd6e2;border-radius:10px;background:#fff;color:var(--ink)}
.form input:focus,.form select:focus,.form textarea:focus{outline:2px solid var(--brand-2);outline-offset:1px}
.form .check{display:flex;gap:10px;align-items:flex-start;font-weight:400;font-size:14px}
.form .check input{width:auto;margin-top:4px}
.form .hint{font-size:13px;color:var(--ink-3);margin-top:4px}
.form-msg{padding:14px 16px;border-radius:10px;font-size:15px}
.form-msg.ok{background:var(--accent-soft);color:#0a5a3e}
.form-msg.err{background:var(--warn-soft);color:#5c2d06}
.hp{position:absolute;left:-5000px}

/* comprobador */
.checker{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);padding:24px;box-shadow:var(--shadow)}
.checker .q{margin-bottom:18px}
.checker .q>span{display:block;font-weight:600;margin-bottom:8px}
.opts{display:flex;flex-wrap:wrap;gap:8px}
.opts label{border:1px solid var(--line);border-radius:10px;padding:8px 14px;cursor:pointer;font-size:15px;display:flex;gap:6px;align-items:center}
.opts input{accent-color:var(--brand)}
.checker input[type=number]{font:inherit;padding:10px 12px;border:1px solid #cfd6e2;border-radius:10px;width:160px}
.res{display:grid;gap:12px;margin-top:20px}
.res-item{border:1px solid var(--line);border-left:5px solid var(--accent);border-radius:10px;padding:14px 16px;background:#fff}
.res-item.no{border-left-color:#c3cad6;opacity:.8}
.res-item.pend{border-left-color:var(--warn)}
.res-item h4{margin:0 0 4px;font-size:17px}
.res-item p{margin:0 0 6px;font-size:15px;color:var(--ink-2)}
.res-item .st{font-size:13px;font-weight:700;text-transform:uppercase;letter-spacing:.04em}
.res-item .st.si{color:var(--accent)}.res-item .st.no{color:var(--ink-3)}.res-item .st.pend{color:var(--warn)}

/* footer */
.site-f{background:#0c1a2e;color:#b7c3d6;padding:40px 0 28px;font-size:15px;margin-top:24px}
.site-f a{color:#dbe6f5;text-decoration:none}
.site-f a:hover{text-decoration:underline}
.site-f .cols{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:24px}
.site-f h4{color:#fff;margin:0 0 10px;font-size:15px}
.site-f ul{list-style:none;padding:0;margin:0}
.site-f li{margin-bottom:6px}
.site-f .legal{border-top:1px solid #243752;margin-top:28px;padding-top:16px;font-size:13px}
@media(max-width:640px){.tbl-wrap{display:none}.prov-list{margin-top:8px}}
#obligaciones{scroll-margin-top:64px}
.badge{display:inline-block;font-size:12px;font-weight:700;border-radius:6px;padding:3px 8px;white-space:nowrap}
.st-si{background:var(--accent-soft);color:#0a5a3e}.st-dep{background:var(--warn-soft);color:#8a3f06}.st-no{background:#eef2f8;color:var(--ink-3)}
.cmp.ap{min-width:640px}.cmp.ap td:first-child{width:26%}.cmp.ap td:nth-child(2){width:14%}
.extras li{margin-bottom:10px}
.chips-links{display:flex;flex-wrap:wrap;gap:8px}.chips-links .chip{text-decoration:none}
.sec-card{text-decoration:none;color:var(--ink);display:flex;flex-direction:column;gap:6px}.sec-card span{font-size:14px;color:var(--ink-3)}.sec-card:hover{border-color:var(--brand-2)}
@media(max-width:640px){.cmp.ap{min-width:0}.cmp.ap thead{display:none}.cmp.ap tr{display:block;border-bottom:1px solid var(--line);padding:10px 0}.cmp.ap td{display:block;border:0;padding:4px 14px;width:auto!important}}
@media(max-width:640px){.tbl-wrap.ap-wrap{display:block}}