:root{
  --bg:#f6f7f4;--surface:#ffffff;--ink:#16211e;--muted:#56625e;--line:#dfe4df;
  --brand:#0f5c4d;--brand-soft:#e3f0ec;--brand-ink:#ffffff;--accent:#c98a0b;--link:#0b6b58;
  --bad:#b3261e;--radius:14px;--shadow:0 1px 2px rgba(16,24,22,.06),0 4px 16px rgba(16,24,22,.06);
  color-scheme:light;
}
@media (prefers-color-scheme:dark){:root{
  --bg:#0f1513;--surface:#172120;--ink:#e8efec;--muted:#9fb0aa;--line:#26332f;
  --brand:#3fb595;--brand-soft:#16302a;--brand-ink:#06120f;--accent:#e2a93a;--link:#6fd3b6;
  --bad:#ff8a80;--shadow:0 1px 2px rgba(0,0,0,.3),0 4px 16px rgba(0,0,0,.25);
  color-scheme:dark;
}}
*{box-sizing:border-box}
[hidden]{display:none!important}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--ink);font:17px/1.65 system-ui,-apple-system,"Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif}
a{color:var(--link)}
.wrap{max-width:820px;margin:0 auto;padding:0 16px}
header.top{background:var(--surface);border-bottom:1px solid var(--line)}
header.top .wrap{display:flex;align-items:center;justify-content:space-between;gap:10px 16px;min-height:60px;flex-wrap:wrap;padding-block:8px}
.logo{font-weight:800;font-size:1.2rem;color:var(--ink);text-decoration:none;letter-spacing:-.02em}
.logo span{color:var(--brand)}
nav.main{display:flex;gap:4px 14px;flex-wrap:wrap;font-size:.92rem;font-weight:600}
nav.main a{color:var(--muted);text-decoration:none}
nav.main a:hover{color:var(--brand)}
main{padding:24px 0 48px}
h1{font-size:clamp(1.7rem,5vw,2.4rem);line-height:1.15;margin:.2em 0 .35em;letter-spacing:-.02em}
h2{font-size:1.35rem;margin:1.9em 0 .5em;line-height:1.25;letter-spacing:-.01em}
h3{font-size:1.08rem;margin:1.4em 0 .3em}
.lead{font-size:1.1rem;color:var(--muted);margin-top:0}
.breadcrumb{font-size:.88rem;color:var(--muted);margin:0}
.breadcrumb a{color:var(--muted)}
.grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(230px,1fr));gap:12px;margin:16px 0}
.card{display:block;background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);padding:16px;color:var(--ink);text-decoration:none;box-shadow:var(--shadow)}
a.card:hover{border-color:var(--brand)}
.card .ico{font-size:1.5rem;display:block;margin-bottom:4px}
.card b{display:block;font-size:1.05rem}
.card small{display:block;color:var(--muted);font-size:.9rem;line-height:1.45;margin-top:2px}
/* calculadora */
.calc{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);padding:18px;box-shadow:var(--shadow);margin:18px 0}
.campos{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:12px 16px}
.campo{display:flex;flex-direction:column;gap:4px}
.campo label{font-weight:600;font-size:.93rem}
.campo .ayuda{font-size:.82rem;color:var(--muted);line-height:1.35}
.campo input,.campo select{font:inherit;font-size:1rem;padding:10px 12px;border:1px solid var(--line);border-radius:10px;background:var(--bg);color:var(--ink);width:100%;min-width:0}
.campo input:focus,.campo select:focus{outline:2px solid var(--brand);outline-offset:1px}
.check{display:flex;gap:10px;align-items:flex-start;font-size:.93rem;grid-column:1/-1}
.check input{margin-top:5px;width:18px;height:18px;accent-color:var(--brand)}
.btn{display:inline-block;background:var(--brand);color:var(--brand-ink);border:0;border-radius:10px;padding:12px 20px;font:inherit;font-weight:700;cursor:pointer;text-decoration:none;margin-top:14px}
.btn:hover{filter:brightness(1.08)}
.resultado{margin-top:18px;border-top:1px solid var(--line);padding-top:14px}
.total{background:var(--brand-soft);border-radius:12px;padding:14px 16px;margin-bottom:12px}
.total small{display:block;color:var(--muted);font-size:.85rem;font-weight:600;text-transform:uppercase;letter-spacing:.04em}
.total strong{display:block;font-size:clamp(1.7rem,6vw,2.2rem);letter-spacing:-.02em;color:var(--brand);font-variant-numeric:tabular-nums}
.desglose{width:100%;border-collapse:collapse;font-size:.95rem}
.desglose td{padding:7px 0;border-bottom:1px solid var(--line);vertical-align:top}
.desglose td:last-child{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap;padding-left:12px}
.desglose tr.neg td:last-child{color:var(--bad)}
.desglose tr.sum td{font-weight:700;border-bottom:0}
.nota{font-size:.85rem;color:var(--muted);margin:10px 0 0}
.error{color:var(--bad);font-weight:600}
/* contenido */
.tabla{overflow-x:auto;margin:12px 0}
table{border-collapse:collapse;width:100%;font-size:.92rem}
th,td{padding:8px 10px;border-bottom:1px solid var(--line);text-align:left}
th{background:var(--brand-soft);font-weight:700}
.tabla td{font-variant-numeric:tabular-nums;white-space:nowrap}
.ejemplo{background:var(--surface);border-left:4px solid var(--accent);border-radius:0 12px 12px 0;padding:12px 16px;margin:14px 0}
.ejemplo p{margin:.4em 0}
details.faq{background:var(--surface);border:1px solid var(--line);border-radius:12px;padding:12px 16px;margin:8px 0}
details.faq summary{font-weight:700;cursor:pointer}
details.faq p{margin:.6em 0 .2em}
.fuentes{font-size:.9rem}
.ad{margin:24px 0;min-height:90px}
footer{border-top:1px solid var(--line);background:var(--surface);padding:24px 0;font-size:.88rem;color:var(--muted)}
footer .links a{margin-right:16px}
.aviso{background:var(--bg);border-radius:10px;padding:10px 14px}
.center{text-align:center}
/* patrones y pymes */
.cta-t{background:var(--surface);border:1px solid var(--line);border-left:4px solid var(--brand);border-radius:0 12px 12px 0;padding:12px 16px;margin:22px 0;font-size:.95rem}
.cta-t p{margin:0 0 6px}
.cta-t a{font-weight:700}
.cta-t.destacado{border-left-width:1px;border-radius:var(--radius);background:var(--brand-soft);padding:20px;box-shadow:var(--shadow)}
.cta-t.destacado h2{margin:.1em 0 .4em;font-size:1.3rem}
.cta-t .cta-k{font-size:.78rem;text-transform:uppercase;letter-spacing:.08em;font-weight:800;color:var(--brand);margin:0}
.cta-t.destacado .btn{color:var(--brand-ink);margin-top:6px}
.destaca{font-size:1.02rem;margin:0 0 10px}
.alerta{background:color-mix(in srgb,var(--bad) 12%,var(--surface));border-radius:10px;padding:10px 14px;margin:0 0 12px}
.ok{background:var(--brand-soft);border-radius:10px;padding:10px 14px;margin:0 0 12px}
.desglose.tres td,.desglose.cinco td{text-align:right;white-space:nowrap;padding:7px 8px;font-variant-numeric:tabular-nums}
.desglose.tres td:first-child,.desglose.cinco td:first-child{text-align:left;white-space:normal}
.desglose.tres th,.desglose.cinco th{text-align:right;white-space:nowrap}
.desglose.tres th:first-child,.desglose.cinco th:first-child{text-align:left}
.desglose tr.neg td{color:var(--bad)}
.tabla td.wrap{white-space:normal}
.filas{display:flex;flex-direction:column;gap:8px;margin:6px 0 4px;grid-column:1/-1}
.emp,.sem{display:grid;grid-template-columns:2fr 1fr;gap:8px;align-items:center}
.sem{grid-template-columns:auto 1fr 1fr}
.sem .n{font-weight:700;color:var(--muted);font-size:.9rem;min-width:4.5em}
.emp input,.sem input{font:inherit;font-size:1rem;padding:9px 11px;border:1px solid var(--line);border-radius:10px;background:var(--bg);color:var(--ink);width:100%;min-width:0}
.btn.sec{background:var(--surface);color:var(--brand);border:1px solid var(--line);margin-top:4px;padding:8px 14px;font-size:.92rem}
.cab{display:grid;gap:8px;font-size:.82rem;font-weight:700;color:var(--muted);grid-template-columns:2fr 1fr}
.cab.s{grid-template-columns:auto 1fr 1fr}
.cab.s span:first-child{min-width:4.5em}
.grafica{margin:8px 0 14px}
.grafica svg{width:100%;height:auto;display:block}
.grafica text{font-size:11px;fill:var(--muted)}
.grafica .b-pos{fill:var(--brand)}
.grafica .b-ini{fill:var(--accent)}
.grafica .b-neg{fill:var(--bad)}
.grafica .cero{stroke:var(--muted);stroke-width:1}
.grafica figcaption{font-size:.8rem;color:var(--muted);text-align:center}
@media (max-width:480px){.sem{grid-template-columns:1fr 1fr}.sem .n{grid-column:1/-1}.cab.s{display:none}}