:root{--navy:#0c2336;--navy-2:#123149;--teal:#0f766e;--teal-dark:#0b5d57;--gold:#d2a552;--ink:#14212a;--muted:#60707a;--ivory:#f5f3ec;--white:#fff;--line:#dfe4e3;--shell:1180px}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;color:var(--ink);font-family:Arial,Helvetica,sans-serif;background:#fff}a{color:inherit;text-decoration:none}.shell{width:min(var(--shell),calc(100% - 40px));margin-inline:auto}.topline{background:var(--navy);color:#c6d2d7;font-size:11px;letter-spacing:.08em;text-transform:uppercase}.topline .shell{display:flex;justify-content:space-between;padding:8px 0}.site-header{background:rgba(255,255,255,.97);position:sticky;top:0;z-index:30;border-bottom:1px solid #eef0ef}.nav{height:82px;display:flex;align-items:center;justify-content:space-between;gap:24px}.brand{display:flex;align-items:center;gap:10px;font-size:11px;line-height:1.05;letter-spacing:.12em}.brand-mark{display:grid;place-items:center;width:42px;height:42px;background:var(--teal);color:#fff;font-weight:700;letter-spacing:-.04em}.brand b{color:var(--teal)}nav{display:flex;align-items:center;gap:26px;font-size:14px}nav a:hover{color:var(--teal)}.nav-actions{display:flex;align-items:center;gap:18px}.lang{font-size:12px;font-weight:700}.lang span{color:#9aa5aa}.button{display:inline-flex;align-items:center;justify-content:center;gap:14px;background:var(--teal);color:#fff;padding:16px 22px;border:0;font-size:13px;font-weight:700;letter-spacing:.02em;cursor:pointer;transition:.2s}.button:hover{background:var(--teal-dark);transform:translateY(-1px)}.button-small{padding:12px 16px}.mobile-menu{display:none}.hero{background:linear-gradient(135deg,#f9f8f3 0%,#f1f4f2 100%);overflow:hidden}.hero-grid{min-height:680px;display:grid;grid-template-columns:1.03fr .97fr;align-items:stretch}.hero-copy{padding:105px 58px 90px 0;align-self:center}.eyebrow{font-size:11px;text-transform:uppercase;letter-spacing:.19em;font-weight:700;color:var(--teal);margin:0 0 22px}.hero h1{font-family:Georgia,serif;font-size:61px;line-height:1.02;letter-spacing:-.035em;margin:0;color:var(--navy);font-weight:500}.hero h1 em{font-style:italic;color:var(--teal)}.lead{font-size:18px;line-height:1.65;color:#52616a;max-width:620px;margin:28px 0}.hero-actions{display:flex;align-items:center;gap:28px;margin:36px 0}.text-link{font-size:13px;font-weight:700;border-bottom:1px solid #9aacaa;padding:10px 0}.trust-list{display:flex;list-style:none;padding:0;margin:50px 0 0;gap:22px;color:#5e6c74;font-size:11px;text-transform:uppercase;letter-spacing:.06em}.trust-list li:before{content:"✓";color:var(--teal);margin-right:8px}.hero-visual{min-height:680px;background:linear-gradient(160deg,rgba(12,35,54,.08),rgba(15,118,110,.24)),url('../images/equipo-asesores-fiscales-empresas-espana.webp') center/cover no-repeat;position:relative}.hero-visual:before{content:"";position:absolute;inset:0;background:linear-gradient(180deg,transparent 55%,rgba(12,35,54,.72))}.visual-label{position:absolute;z-index:2;left:34px;right:34px;bottom:34px;color:#fff;display:flex;flex-direction:column;gap:7px}.visual-label span{font-family:Georgia,serif;font-size:31px}.visual-label b{font-size:10px;letter-spacing:.12em;text-transform:uppercase}.statement{background:var(--navy);color:#fff;padding:70px 0}.statement-grid{display:grid;grid-template-columns:.7fr 2fr 1.15fr;gap:70px;align-items:start}.statement h2,.section h2,.company-section h2,.international h2,.proposal h2{font-family:Georgia,serif;font-size:42px;line-height:1.12;letter-spacing:-.025em;margin:0;font-weight:500}.statement p:last-child{color:#bdcbd1;line-height:1.7;margin:0}.section{padding:110px 0}.section-heading{display:flex;justify-content:space-between;gap:60px;align-items:end;margin-bottom:54px}.section-heading>div{max-width:650px}.section-heading>p{max-width:420px;line-height:1.7;color:var(--muted);margin:0}.service-grid{display:grid;grid-template-columns:repeat(3,1fr);border-top:1px solid var(--line);border-left:1px solid var(--line)}.service-card{padding:34px;border-right:1px solid var(--line);border-bottom:1px solid var(--line);min-height:260px;transition:.2s}.service-card:hover{background:var(--ivory)}.service-card>span{font-size:11px;color:var(--teal);font-weight:700}.service-card h3{font-family:Georgia,serif;font-size:28px;color:var(--navy);margin:34px 0 14px}.service-card p{font-size:14px;line-height:1.65;color:var(--muted)}.service-card a{display:inline-flex;gap:10px;margin-top:17px;font-size:12px;font-weight:700;color:var(--teal)}.company-section{background:var(--navy);color:#fff;padding:105px 0}.section-heading.light>p{color:#b8c6cd}.company-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;background:#315066}.company-grid article{background:var(--navy-2);padding:38px;min-height:260px}.company-grid article.featured{background:var(--teal)}.company-grid b{font-size:11px;color:#adc0c9}.company-grid h3{font-family:Georgia,serif;font-size:31px;margin:70px 0 18px}.company-grid p{color:#c4d0d5;line-height:1.6}.company-grid .featured p{color:#e5f0ef}.sector-list{border-top:1px solid var(--line)}.sector-list a{display:grid;grid-template-columns:60px 1fr auto;align-items:center;padding:21px 10px;border-bottom:1px solid var(--line);transition:.2s}.sector-list a:hover{background:var(--ivory);padding-left:20px}.sector-list span{font-size:10px;color:var(--teal)}.sector-list b{font-family:Georgia,serif;font-size:23px;font-weight:500}.international{background:#e9f1ef;padding:100px 0}.international-grid{display:grid;grid-template-columns:1.35fr .65fr;gap:80px;align-items:center}.international h2{font-size:51px;color:var(--navy);max-width:680px}.international p{max-width:650px;line-height:1.7;color:#52656a;font-size:17px}.button-light{margin-top:20px}.globe{width:300px;height:300px;border:1px solid #8eb4af;border-radius:50%;display:flex;justify-content:center;align-items:center;gap:24px;font-family:Georgia,serif;color:var(--teal);font-size:28px;position:relative}.globe:before,.globe:after{content:"";position:absolute;border:1px solid #a7c7c2;border-radius:50%}.globe:before{inset:42px 0}.globe:after{inset:0 85px}.globe i{width:44px;height:1px;background:#729f99}.firm{display:grid;grid-template-columns:1fr 1fr;gap:90px}.firm-copy>h2{font-family:Georgia,serif;font-size:45px;line-height:1.12;color:var(--navy);font-weight:500;margin:0}.firm-copy>p{line-height:1.75;color:var(--muted);font-size:16px}.metrics{display:flex;gap:36px;border-top:1px solid var(--line);margin-top:36px;padding-top:28px}.metrics div{display:flex;flex-direction:column}.metrics b{font-family:Georgia,serif;color:var(--teal);font-size:24px}.metrics span{font-size:10px;text-transform:uppercase;color:#75848c;margin-top:5px}.process{border-top:1px solid var(--line)}.process article{display:grid;grid-template-columns:55px 1fr;padding:24px 0;border-bottom:1px solid var(--line)}.process span{font-size:10px;color:var(--teal)}.process h3{margin:0 0 8px;font-family:Georgia,serif;font-size:24px}.process p{margin:0;color:var(--muted);line-height:1.6}.proposal{background:var(--ivory);padding:105px 0}.proposal-grid{display:grid;grid-template-columns:.88fr 1.12fr;gap:90px}.proposal h2{font-size:46px;color:var(--navy)}.proposal p{line-height:1.7;color:var(--muted)}.whatsapp{display:inline-flex;gap:12px;color:var(--teal);font-weight:700;margin-top:26px;border-bottom:1px solid #8bb2ae;padding-bottom:8px}.proposal form{background:#fff;padding:38px;box-shadow:0 20px 60px rgba(12,35,54,.08)}.form-row{display:grid;grid-template-columns:1fr 1fr;gap:20px}label{display:flex;flex-direction:column;gap:8px;font-size:11px;font-weight:700;color:#3c4c55;margin-bottom:20px}input,select,textarea{width:100%;border:1px solid #d6dedc;background:#fafbf9;padding:13px 14px;font:inherit;font-size:14px;color:var(--ink);border-radius:0}input:focus,select:focus,textarea:focus{outline:2px solid #8bbab5;outline-offset:1px}.check{flex-direction:row;align-items:start;font-weight:400;line-height:1.4}.check input{width:auto;margin-top:2px}footer{background:var(--navy);color:#fff;padding:70px 0 24px}.footer-grid{display:grid;grid-template-columns:1.6fr 1fr 1fr;gap:70px}.brand-light b{color:#67b7ae}.footer-grid p{color:#9fb0b8;max-width:380px;line-height:1.7}.footer-grid>div{display:flex;flex-direction:column;gap:12px;color:#b9c6cb;font-size:13px}.footer-grid>div>b{color:#fff;margin-bottom:8px}.footer-grid a:hover{color:#fff}.footer-bottom{border-top:1px solid #29465b;margin-top:54px;padding-top:22px;display:flex;justify-content:space-between;color:#8298a2;font-size:11px}
@media(max-width:1000px){nav,.nav-actions{display:none}.mobile-menu{display:block;position:relative}.mobile-menu summary{list-style:none;cursor:pointer;border:1px solid var(--line);padding:10px 14px;font-size:12px}.mobile-menu div{position:absolute;right:0;top:46px;background:#fff;border:1px solid var(--line);width:220px;padding:12px;display:flex;flex-direction:column;box-shadow:0 18px 40px rgba(0,0,0,.12)}.mobile-menu a{padding:11px}.hero-grid{grid-template-columns:1fr}.hero-copy{padding:80px 0 60px}.hero-visual{min-height:480px}.statement-grid{grid-template-columns:1fr;gap:20px}.service-grid{grid-template-columns:repeat(2,1fr)}.section-heading{align-items:start}.firm{grid-template-columns:1fr}.proposal-grid{grid-template-columns:1fr}.international-grid{grid-template-columns:1fr}.globe{display:none}}
@media(max-width:680px){.shell{width:min(100% - 28px,var(--shell))}.topline .shell span:last-child{display:none}.nav{height:70px}.hero h1{font-size:43px}.hero-copy{padding-top:60px}.hero-actions{align-items:flex-start;flex-direction:column;gap:12px}.trust-list{flex-direction:column;gap:10px;margin-top:35px}.hero-visual{min-height:360px}.statement,.section,.company-section,.international,.proposal{padding:72px 0}.statement h2,.section h2,.company-section h2,.proposal h2,.international h2{font-size:34px}.section-heading{flex-direction:column;gap:20px;margin-bottom:36px}.service-grid,.company-grid{grid-template-columns:1fr}.service-card{min-height:auto}.company-grid article{min-height:210px}.company-grid h3{margin-top:46px}.sector-list b{font-size:19px}.firm{gap:55px}.firm-copy>h2{font-size:36px}.metrics{flex-wrap:wrap}.form-row{grid-template-columns:1fr}.proposal form{padding:25px}.footer-grid{grid-template-columns:1fr;gap:38px}.footer-bottom{flex-direction:column;gap:10px}.visual-label span{font-size:25px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}.button,.service-card,.sector-list a{transition:none}}

/* WordPress components */
.skip-link{position:absolute;left:-9999px;top:10px;background:#fff;color:var(--navy);padding:12px;z-index:100}.skip-link:focus{left:10px}.custom-logo{display:block;max-width:220px;height:auto}.menu-toggle{display:none;background:#fff;border:1px solid var(--line);padding:10px 14px}.mobile-navigation{position:absolute;top:112px;left:0;right:0;background:#fff;border-bottom:1px solid var(--line);box-shadow:0 18px 40px rgba(12,35,54,.12);padding:12px 20px;z-index:40}.mobile-navigation a{display:block;padding:13px;border-bottom:1px solid var(--line)}.page-hero{background:linear-gradient(135deg,var(--ivory),#e9f1ef);padding:95px 0}.page-hero .shell{max-width:900px;margin-left:max(20px,calc((100% - var(--shell))/2))}.page-hero h1{font:500 clamp(42px,6vw,70px)/1.04 Georgia,serif;letter-spacing:-.035em;color:var(--navy);margin:0}.page-hero p:last-child{max-width:720px;font-size:18px;line-height:1.7;color:var(--muted)}.page-content{display:grid;grid-template-columns:minmax(0,1fr) 340px;gap:80px;padding-top:90px;padding-bottom:110px}.content-main{font-size:17px;line-height:1.8}.content-main h2,.content-main h3,.article-content h2,.article-content h3{font-family:Georgia,serif;color:var(--navy);font-weight:500;line-height:1.2}.content-main h2,.article-content h2{font-size:36px;margin-top:52px}.content-main h3,.article-content h3{font-size:26px}.content-main ul{padding-left:22px}.content-main li{margin-bottom:9px}.sidebar-cta{background:var(--navy);color:#fff;padding:34px;position:sticky;top:135px}.sidebar-cta h2{font:500 30px/1.2 Georgia,serif;margin:0 0 28px}.posts-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:24px;padding-top:80px;padding-bottom:100px}.posts-grid article{border:1px solid var(--line);padding:28px}.posts-grid h2{font:500 28px/1.2 Georgia,serif;color:var(--navy)}.posts-grid p{color:var(--muted);line-height:1.65}.narrow{max-width:820px!important;margin-inline:auto!important}.article-content{font-size:18px;line-height:1.85;padding-top:75px;padding-bottom:75px}.article-cta{background:var(--ivory);padding:60px 0}.article-cta .narrow{display:flex;justify-content:space-between;align-items:center;gap:30px}.article-cta h2{font:500 32px/1.2 Georgia,serif;max-width:590px}.am-lead-form{background:#fff;padding:38px;box-shadow:0 20px 60px rgba(12,35,54,.08)}.am-form-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px}.am-lead-form .am-full{grid-column:1/-1}.am-form-message{padding:14px;margin-bottom:20px;border-left:4px solid var(--teal);background:#edf7f5}.am-form-error{border-color:#b73737;background:#fff0f0}.whatsapp-float{position:fixed;right:22px;bottom:22px;width:52px;height:52px;border-radius:50%;display:grid;place-items:center;background:var(--teal);color:#fff;font-weight:700;box-shadow:0 12px 28px rgba(12,35,54,.24);z-index:50}.cookie-settings{border:0;background:transparent;color:inherit;padding:0;text-align:left;font:inherit;cursor:pointer}.error-page{min-height:60vh}.screen-reader-text{position:absolute!important;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
@media(max-width:1000px){.menu-toggle{display:block}.page-content{grid-template-columns:1fr}.sidebar-cta{position:static}.posts-grid{grid-template-columns:repeat(2,1fr)}}
@media(max-width:680px){.mobile-navigation{top:100px}.page-hero{padding:65px 0}.page-content{padding-top:55px;gap:45px}.posts-grid{grid-template-columns:1fr;padding-top:55px}.article-cta .narrow{align-items:flex-start;flex-direction:column}.am-form-grid{grid-template-columns:1fr}.am-lead-form .am-full{grid-column:auto}.am-lead-form{padding:24px}}

/* Menús jerárquicos editables */
.desktop-navigation{align-self:stretch;display:flex;align-items:center}.desktop-navigation .menu{display:flex;align-items:stretch;gap:4px;height:100%;margin:0;padding:0;list-style:none}.desktop-navigation .menu>li{display:flex;align-items:center;position:relative}.desktop-navigation .menu>li>a{display:flex;align-items:center;height:100%;padding:0 12px;font-weight:700;font-size:13px}.desktop-navigation .menu-item-has-children>a:after{content:"⌄";font-size:12px;margin-left:7px;color:var(--teal)}.desktop-navigation .sub-menu{position:absolute;z-index:80;left:0;top:calc(100% - 1px);width:290px;margin:0;padding:12px;background:#fff;border:1px solid var(--line);box-shadow:0 22px 50px rgba(12,35,54,.15);list-style:none;opacity:0;visibility:hidden;transform:translateY(8px);transition:.18s}.desktop-navigation .menu>li:nth-last-child(-n+2) .sub-menu{left:auto;right:0}.desktop-navigation .sub-menu a{display:block;padding:11px 12px;border-bottom:1px solid #edf0ef;font-size:13px;line-height:1.35}.desktop-navigation .sub-menu li:last-child a{border-bottom:0}.desktop-navigation .sub-menu a:hover,.desktop-navigation .sub-menu a:focus{background:var(--ivory);color:var(--teal)}.desktop-navigation .menu-item-has-children:hover>.sub-menu,.desktop-navigation .menu-item-has-children:focus-within>.sub-menu{opacity:1;visibility:visible;transform:none}
.mobile-navigation[hidden]{display:none}.mobile-navigation .menu{list-style:none;margin:0;padding:0}.mobile-navigation .menu>li{position:relative;border-bottom:1px solid var(--line)}.mobile-navigation .menu>li>a{display:block;padding:15px 52px 15px 4px;font-weight:700}.mobile-navigation .sub-menu{list-style:none;margin:0 0 10px;padding:0 0 0 18px;border-left:2px solid #d8e8e5}.mobile-navigation .sub-menu a{display:block;padding:10px 8px;color:var(--muted)}.submenu-toggle{position:absolute;right:0;top:6px;width:40px;height:40px;border:0;background:var(--ivory);color:var(--teal);font-size:20px;cursor:pointer}.mobile-proposal{margin:18px 0 8px;width:100%}

/* Plantillas SEO transaccionales */
.breadcrumbs{display:flex;align-items:center;gap:9px;margin-bottom:28px;color:#64757d;font-size:12px}.breadcrumbs a{color:var(--teal);font-weight:700}.page-hero-actions{display:flex;align-items:center;gap:26px;margin-top:28px}.sidebar-cta p:not(.eyebrow){font-size:14px;line-height:1.65;color:#bed0d7;margin:-12px 0 26px}.page-toc{margin:0 0 46px;padding:28px 30px;background:var(--ivory);border-left:4px solid var(--teal)}.page-toc strong{display:block;color:var(--navy);font-family:Georgia,serif;font-size:23px;margin-bottom:13px}.page-toc ol{margin:0;padding-left:21px}.page-toc li{margin:7px 0}.page-toc a{color:var(--teal);font-weight:700;font-size:14px}.content-main p{margin:0 0 23px}.content-main .service-scope{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin:28px 0 38px;padding:0;list-style:none}.content-main .service-scope li{margin:0;padding:18px 20px;background:#f5f7f5;border:1px solid var(--line);font-size:15px;line-height:1.55}.content-main .service-scope li:before{content:"✓";color:var(--teal);font-weight:700;margin-right:9px}.content-main details{border-top:1px solid var(--line);padding:18px 0}.content-main details:last-child{border-bottom:1px solid var(--line)}.content-main summary{cursor:pointer;color:var(--navy);font-weight:700;line-height:1.45}.content-main details p{font-size:15px;color:var(--muted);margin:14px 0 2px}.contextual-links{margin-top:60px;padding-top:34px;border-top:1px solid var(--line)}.contextual-links h2{margin-top:0;font-size:30px}.contextual-links-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:12px}.contextual-links-grid a{display:flex;justify-content:space-between;gap:15px;padding:16px 18px;background:var(--ivory);color:var(--navy);font-weight:700;font-size:14px}.contextual-links-grid a:hover{background:#e6efed;color:var(--teal)}.page-form-section{background:var(--ivory);padding:95px 0}.page-form-section h2{font:500 44px/1.12 Georgia,serif;color:var(--navy);margin:0}.page-form-section p{color:var(--muted);line-height:1.75}.form-benefits{list-style:none;padding:0;margin:30px 0}.form-benefits li{margin:12px 0}.form-benefits li:before{content:"✓";color:var(--teal);font-weight:700;margin-right:10px}.am-lead-form .check a{color:var(--teal);text-decoration:underline}.content-note{padding:22px 24px;border:1px solid #c9ddda;background:#edf5f3;margin:30px 0}.content-note strong{color:var(--navy)}
@media(max-width:1120px){.desktop-navigation .menu>li>a{padding-inline:7px;font-size:12px}.nav{gap:14px}.nav-actions{gap:10px}}
@media(max-width:1000px){.desktop-navigation{display:none}.mobile-navigation:not([hidden]){display:block}.mobile-navigation{top:112px;max-height:calc(100vh - 112px);overflow:auto;padding:15px 24px}.page-form-section{padding:75px 0}}
@media(max-width:680px){.page-hero-actions{align-items:flex-start;flex-direction:column;gap:8px}.service-scope,.content-main .service-scope{grid-template-columns:1fr}.contextual-links-grid{grid-template-columns:1fr}.page-form-section{padding:62px 0}.page-form-section h2{font-size:35px}.page-toc{padding:23px 22px}.mobile-navigation{top:100px}}
.privacy-summary{margin:0!important;padding:13px 15px;background:#f5f7f5;border-left:3px solid var(--teal);font-size:12px!important;line-height:1.6!important;color:var(--muted)}