.v3-skip{position:fixed;left:16px;top:12px;z-index:99999;transform:translateY(-180%);background:#1a3354;color:#fff;padding:10px 14px;border-radius:8px;font:600 14px/1.2 Figtree,Arial,sans-serif;box-shadow:0 6px 24px rgba(0,0,0,.2)}
.v3-skip:focus{transform:translateY(0)}
.v3-section{border-top:1px solid var(--color-border,#d4cdbf);padding:64px 16px}.v3-section.v3-card-bg{background:var(--color-card,#faf7f0)}
.v3-wrap{max-width:72rem;margin:0 auto}.v3-kicker{font-size:.6875rem;font-weight:600;letter-spacing:.16em;text-transform:uppercase;color:var(--color-muted-foreground,#5a6168)}
.v3-title{font-family:"Instrument Serif",Georgia,serif;font-size:clamp(1.9rem,4vw,2.5rem);line-height:1.08;margin:.75rem 0 0;letter-spacing:-.02em;max-width:780px}.v3-lede{margin:1rem 0 0;max-width:760px;font-size:.95rem;line-height:1.7;color:var(--color-muted-foreground,#5a6168)}
.v3-grid4{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:18px;margin-top:32px}.v3-grid2{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin-top:32px}
.v3-card{background:var(--color-card,#faf7f0);border-radius:18px;padding:24px;box-shadow:0 0 0 1px rgba(20,26,31,.06),0 2px 4px rgba(20,26,31,.04)}.v3-card.alt{background:var(--color-background,#f3efe6)}
.v3-card h3{font-family:"Instrument Serif",Georgia,serif;font-size:1.45rem;line-height:1.1;margin:.45rem 0 0}.v3-card p{font-size:.875rem;line-height:1.65;margin:.7rem 0 0;color:var(--color-muted-foreground,#5a6168)}.v3-card p strong{color:var(--color-primary,#1a3354);font-weight:600}.v3-note{font-size:.75rem;line-height:1.6;color:var(--color-muted-foreground,#5a6168);margin-top:20px;max-width:850px}
.v3-live-status{font-size:.75rem;line-height:1.45;color:var(--color-muted-foreground,#5a6168)}.v3-sourcebar{display:flex;flex-wrap:wrap;gap:8px 18px;align-items:center;margin-top:16px;padding-top:16px;border-top:1px solid var(--color-border,#d4cdbf);font-size:.75rem;color:var(--color-muted-foreground,#5a6168)}
.v3-pills{display:flex;flex-wrap:wrap;gap:8px;margin-top:18px}.v3-pill{display:inline-flex;align-items:center;border-radius:999px;background:var(--color-secondary,#e7e1d4);padding:8px 12px;font-size:.78rem;font-weight:600;color:var(--color-primary,#1a3354);text-decoration:none}.v3-pill:hover{filter:brightness(.98)}
.v3-source-link{color:var(--color-primary,#1a3354);text-decoration:underline;text-underline-offset:3px}.v3-strong{color:var(--color-primary,#1a3354);font-weight:600}
@media(max-width:900px){.v3-grid4{grid-template-columns:repeat(2,minmax(0,1fr))}}@media(max-width:640px){.v3-section{padding:48px 16px}.v3-grid4,.v3-grid2{grid-template-columns:1fr}.v3-card{padding:20px}}

/* -------------------------------------------------------------
   R Auditores · Pulido visual V4
   Mantiene la identidad aprobada y mejora jerarquía, móvil,
   calendario, navegación, formularios y footer.
-------------------------------------------------------------- */
:root{
  --ra-navy:#1A3354;
  --ra-navy-deep:#0F1F33;
  --ra-paper:#FAF7F0;
  --ra-bg:#F3EFE6;
  --ra-border:#D4CDBF;
  --ra-ink:#141A1F;
}
::selection{background:rgba(26,51,84,.16);color:var(--ra-ink)}
body{overflow-x:hidden}
a,button,input,select,textarea{-webkit-tap-highlight-color:transparent}
a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible{outline:2px solid var(--ra-navy);outline-offset:3px}

/* Cabecera: más nítida, con estado activo visible y sin ruido */
.site-header{box-shadow:0 1px 0 rgba(20,26,31,.035);isolation:isolate}
.site-header>div:first-child{transition:min-height .2s ease}
.site-header nav a[aria-current="page"]{position:relative;color:var(--ra-navy)!important}
.site-header nav a[aria-current="page"]::after{content:"";position:absolute;left:.65rem;right:.65rem;bottom:.28rem;height:2px;border-radius:999px;background:var(--ra-navy);opacity:.72}
.site-header nav a{letter-spacing:-.005em}
@media(hover:hover){.site-header nav a:hover{background:rgba(26,51,84,.045)}}

/* Ritmo editorial */
main h1{letter-spacing:-.028em}
main h2{letter-spacing:-.018em}
main p{orphans:2;widows:2}
.article-page{font-size:1rem}
.article-page section{scroll-margin-top:6rem}
.article-page section+section{padding-top:.15rem}
.article-page a:not([class*="rounded"]){text-decoration-thickness:1px;text-underline-offset:3px}

/* Tarjetas: borde óptico consistente, sin hacerlas "app" */
.v3-card,.indicator-stat,#tax-calendar-events li,.site-contact-form{
  border:1px solid rgba(20,26,31,.055);
  box-shadow:0 1px 1px rgba(20,26,31,.025),0 8px 24px rgba(20,26,31,.025)!important;
}
.v3-card{transition:transform .18s ease,box-shadow .18s ease,border-color .18s ease}
@media(hover:hover){.v3-card:hover{transform:translateY(-2px);border-color:rgba(26,51,84,.12);box-shadow:0 1px 1px rgba(20,26,31,.03),0 12px 28px rgba(20,26,31,.045)!important}}

/* Indicadores */
.indicator-stats{align-items:stretch}
.indicator-stat{position:relative;overflow:hidden;min-width:0}
.indicator-stat::before{content:"";position:absolute;left:0;top:0;bottom:0;width:3px;background:var(--ra-navy);opacity:.78}
.indicator-stat>[data-ri$="-value"],.indicator-stat>p:nth-child(2){white-space:nowrap;font-variant-numeric:tabular-nums}
#uf-series-grid>div{border:1px solid rgba(20,26,31,.04);transition:background .15s ease}
#uf-live-status{max-width:42rem}
.v3-sourcebar{row-gap:10px}

/* Calendario tributario */
.tax-calendar-tabs{scroll-snap-type:x proximity;scrollbar-width:thin;scrollbar-color:rgba(26,51,84,.28) transparent;overscroll-behavior-inline:contain}
.tax-calendar-tabs button{scroll-snap-align:center;border:1px solid rgba(20,26,31,.055)}
.tax-calendar-tabs button.bg-primary{box-shadow:0 4px 14px rgba(26,51,84,.14)}
#tax-calendar-events li{position:relative;overflow:hidden;transition:border-color .15s ease,transform .15s ease}
#tax-calendar-events li::before{content:"";position:absolute;left:0;top:0;bottom:0;width:3px;background:var(--ra-navy);opacity:.6}
#tax-calendar-events li>p:first-child{font-variant-numeric:tabular-nums;letter-spacing:.01em}
@media(hover:hover){#tax-calendar-events li:hover{border-color:rgba(26,51,84,.11);transform:translateY(-1px)}}

/* Formularios */
.site-contact-form input,.site-contact-form textarea,.site-contact-form select{border:1px solid rgba(20,26,31,.055);transition:border-color .15s ease,box-shadow .15s ease,background .15s ease}
.site-contact-form input:hover,.site-contact-form textarea:hover,.site-contact-form select:hover{border-color:rgba(26,51,84,.16)}
.site-contact-form input:focus,.site-contact-form textarea:focus,.site-contact-form select:focus{border-color:rgba(26,51,84,.32);box-shadow:0 0 0 3px rgba(26,51,84,.08)}
.site-contact-form textarea{resize:vertical}

/* Footer: contraste correcto del isotipo y mejor cierre visual */
.site-footer{position:relative;overflow:hidden;background:var(--ra-navy-deep)}
.site-footer::before{content:"";position:absolute;inset:0;background:radial-gradient(circle at 15% 0%,rgba(255,255,255,.045),transparent 36%);pointer-events:none}
.site-footer>div{position:relative}
.site-footer svg[viewBox="0 0 32 32"]{width:2.25rem;height:2.25rem}
.site-footer svg[viewBox="0 0 32 32"] rect{fill:#F1EBE1!important}
.site-footer svg[viewBox="0 0 32 32"] path{fill:#1A3354!important}
.site-footer a{text-decoration-thickness:1px;text-underline-offset:4px}
.site-footer a:hover{color:#fff}
.site-footer>div:first-child>div:first-child{padding-right:1rem}

/* Móvil: menos aire inútil y lectura más limpia */
@media(max-width:639px){
  .site-header>div:first-child{height:3.85rem!important;gap:.55rem!important}
  .site-header svg[viewBox="0 0 32 32"]{width:1.9rem;height:1.9rem}
  .site-header .font-serif.text-\[1\.15rem\]{font-size:1.05rem}
  .site-header button,.site-header a[aria-label="Escribir por WhatsApp"]{width:2.65rem!important;height:2.65rem!important}
  main h1{font-size:clamp(2.15rem,10vw,3rem)!important;line-height:1.05!important}
  main h2{line-height:1.12}
  .v3-section{padding-top:44px;padding-bottom:44px}
  .v3-title{font-size:2rem}
  .v3-card{border-radius:16px}
  .indicator-stats{padding-top:1.5rem!important;padding-bottom:1.7rem!important;gap:.75rem!important}
  .indicator-stat{padding:1.15rem 1.2rem!important;border-radius:16px!important}
  .indicator-stat>[data-ri$="-value"],.indicator-stat>p:nth-child(2){font-size:2rem!important}
  .tax-calendar-tabs{margin-left:-1rem;margin-right:-1rem;padding-left:1rem;padding-right:1rem;padding-bottom:.65rem!important}
  .tax-calendar-tabs button{height:2.35rem!important;padding-left:.9rem!important;padding-right:.9rem!important;font-size:.8rem!important}
  #tax-calendar-events{margin-top:1.3rem!important;gap:.75rem!important}
  #tax-calendar-events li{display:block!important;padding:1rem 1rem 1rem 1.15rem!important;border-radius:14px!important}
  #tax-calendar-events li>p:first-child{display:inline-flex;width:auto;margin-bottom:.5rem;padding:.28rem .55rem;border-radius:999px;background:rgba(26,51,84,.075);font-size:.73rem!important;font-weight:700!important}
  #tax-calendar-events li div>p:first-child{font-size:.98rem;line-height:1.35}
  #tax-calendar-events li div>p+ p{font-size:.84rem;line-height:1.55}
  .site-contact-form{padding:1.25rem!important;border-radius:16px!important}
  .site-footer>div:first-child{gap:2rem!important;padding-top:2.6rem!important;padding-bottom:2.6rem!important}
  .site-footer>div:first-child>div:first-child{padding-right:0}
  .site-footer svg[viewBox="0 0 32 32"]{width:2.5rem;height:2.5rem}
  .site-footer>div:last-child>div{padding-top:1rem!important;padding-bottom:1rem!important;line-height:1.5}
}
@media(min-width:640px){#tax-calendar-events li{grid-template-columns:6.25rem minmax(0,1fr)!important}}
@media(min-width:768px){.site-footer>div:first-child>div:first-child{border-right:1px solid rgba(255,255,255,.09)}}

/* Evita cortes por palabras largas en pantallas angostas */
main,footer{overflow-wrap:break-word}


/* -------------------------------------------------------------
   R Auditores · Conversión profesional V5
-------------------------------------------------------------- */
.conversion-trust{position:relative;z-index:2}
.conversion-trust>div>div{min-width:0;padding:.25rem 0}
.conversion-trust>div>div+div{border-left:1px solid rgba(20,26,31,.07);padding-left:1rem}
.conversion-card,.conversion-step{border:1px solid rgba(20,26,31,.055)}
.conversion-card{transition:transform .18s ease,border-color .18s ease,box-shadow .18s ease}
@media(hover:hover){.conversion-card:hover{transform:translateY(-2px);border-color:rgba(26,51,84,.14);box-shadow:0 10px 28px rgba(20,26,31,.05)!important}}
.conversion-process{background:linear-gradient(180deg,rgba(250,247,240,.88),rgba(243,239,230,.78))}
.conversion-step{position:relative;overflow:hidden}
.conversion-step::after{content:"";position:absolute;left:0;right:0;bottom:0;height:3px;background:#1A3354;opacity:.72}
.ra-mobile-cta{display:none}
@media(max-width:767px){
  .conversion-trust>div{grid-template-columns:1fr!important;gap:0!important;padding-top:.7rem!important;padding-bottom:.7rem!important}
  .conversion-trust>div>div{padding:.7rem 0!important}
  .conversion-trust>div>div+div{border-left:0;border-top:1px solid rgba(20,26,31,.07);padding-left:0}
  body{padding-bottom:4.6rem}
  .site-footer{margin-bottom:-4.6rem;padding-bottom:4.6rem}
  .ra-mobile-cta{display:grid;grid-template-columns:1fr auto;gap:.55rem;position:fixed;left:.7rem;right:.7rem;bottom:.65rem;z-index:80;padding:.55rem;border:1px solid rgba(255,255,255,.16);border-radius:16px;background:rgba(15,31,51,.96);box-shadow:0 12px 36px rgba(15,31,51,.28);backdrop-filter:blur(12px)}
  .ra-mobile-cta a{display:flex;min-height:2.8rem;align-items:center;justify-content:center;border-radius:11px;padding:.65rem .9rem;font-size:.84rem;font-weight:700;text-decoration:none}
  .ra-mobile-cta .ra-mobile-cta-primary{background:#F1EBE1;color:#1A3354}
  .ra-mobile-cta .ra-mobile-cta-secondary{border:1px solid rgba(255,255,255,.22);color:#fff}
}