@font-face{font-family:Inter;src:url('/assets/fonts/home/inter-latin-variable.woff2') format('woff2');font-weight:100 900;font-display:swap}@font-face{font-family:Manrope;src:url('/assets/fonts/home/manrope-latin-variable.woff2') format('woff2');font-weight:200 800;font-display:swap}
    #collaboration-footer { background: var(--s-soft); padding: 64px 0 48px; color: var(--s-muted); font: 400 14px/1.625 'Inter', sans-serif; }
    #collaboration-footer .collaboration-footer__columns { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 48px; max-width: 1280px; margin: 0 auto; padding: 0 32px; }
    #collaboration-footer .sollahms-brand { margin-bottom: 16px; }
    #collaboration-footer p { margin: 0; }
    #collaboration-footer .collaboration-footer__copyright { letter-spacing: .025em; }
    #collaboration-footer .home-seo-footer-about { margin-top: 16px; }
    #collaboration-footer h2 { margin: 0 0 16px; color: var(--s-green); font: 600 14px/20px 'Inter', sans-serif; text-transform: uppercase; letter-spacing: .1em; }
    #collaboration-footer ul { list-style: none; margin: 0; padding: 0; }
    #collaboration-footer li + li { margin-top: 8px; }
    #collaboration-footer nav a { color: var(--s-muted); letter-spacing: .025em; }
    #collaboration-footer nav a:hover { color: var(--s-green-hover); }
    #collaboration-footer .home-seo-contact { margin-top: 16px; }
    @media (max-width: 767px) {
      #collaboration-footer .collaboration-footer__columns { grid-template-columns: minmax(0, 1fr); gap: 32px; padding: 0 24px; }
    }


.tributaria-page{font-family:Inter,sans-serif;color:var(--s-green);background:var(--s-white);line-height:1.7}.tributaria-page *{box-sizing:border-box}.tax-wrap{max-width:1200px;margin:auto;padding:0 32px}.tax-page h1,.tax-page h2,.tax-page h3{font-family:Manrope,sans-serif;font-weight:700;line-height:1.2}.tax-page h1{font-size:clamp(2.15rem,4vw,3.6rem);letter-spacing:-.045em;margin:24px 0;max-width:800px}.tax-page h2{font-size:clamp(1.65rem,3vw,2.5rem);letter-spacing:-.03em;margin:12px 0 24px}.tax-page h3{font-size:1.22rem;margin:16px 0}.tax-page p{margin:0 0 24px;max-width:75ch}.tax-page a:not(.tax-button){text-decoration:underline;text-underline-offset:4px}.tax-hero{background:var(--s-hero);color:var(--s-white);padding:80px 0}.tax-hero-grid{display:grid;grid-template-columns:1.6fr 1fr;gap:64px;align-items:center}.tax-hero h1{color:var(--s-white)}.tax-intro{font-size:1.125rem;color:var(--s-on-dark)}.tax-eyebrow{font-size:.75rem;font-weight:700;letter-spacing:.13em}.tax-small{font-size:.85rem;color:var(--s-muted)}.tax-date{margin-top:24px!important;color:var(--s-on-dark)}.tax-button{display:inline-flex;align-items:center;justify-content:center;gap:16px;background:var(--s-gold);color:var(--s-green);border:1px solid var(--s-gold);border-radius:8px;min-height:48px;padding:14px 24px;font:700 1rem/1.4 Inter,sans-serif;text-decoration:none;cursor:pointer}.tax-button:hover{background:var(--s-gold-hover)}.tax-calendar{border:1px solid var(--s-field-line);background:var(--s-green-deep);padding:32px;border-radius:8px}.tax-calendar ol{list-style:none;margin:0;padding:0}.tax-calendar li+li{border-top:1px solid var(--s-field-line);padding-top:24px;margin-top:24px}.tax-calendar b{display:block;color:var(--s-gold);font:700 1.4rem/1.4 Manrope,sans-serif;margin-bottom:8px}.tax-calendar span{color:var(--s-on-dark)}.tax-toc{display:flex;flex-wrap:wrap;gap:24px;padding-top:16px;padding-bottom:16px;border-bottom:1px solid var(--s-line)}.tax-toc a{font-size:.85rem;min-height:44px;display:flex;align-items:center}.tax-section{padding-top:72px;padding-bottom:72px;scroll-margin-top:96px}.tax-soft{background:var(--s-soft)}.tax-choice{border:0;margin:24px 0;padding:0;display:flex;flex-wrap:wrap;gap:16px}.tax-choice legend{font-weight:700;margin-bottom:16px}.tax-choice label{border:1px solid var(--s-field-line);border-radius:8px;min-height:48px;padding:12px 24px;display:flex;gap:12px;align-items:center;cursor:pointer}.tax-choice label:has(input:checked){background:var(--s-green);color:var(--s-white)}.tax-choice input{accent-color:var(--s-gold);width:20px;height:20px}.tax-fields{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px;margin-bottom:24px}.tax-fields label{font-weight:600;font-size:.925rem}.tax-fields select{display:block;margin-top:8px;width:100%;min-width:0;max-width:100%;min-height:48px;border:1px solid var(--s-field-line);border-radius:8px;background:var(--s-white);color:var(--s-green);padding:12px;font:400 .95rem Inter,sans-serif}.tax-link-button{min-height:48px;background:transparent;border:0;color:var(--s-green);font:600 .95rem Inter,sans-serif;text-decoration:underline;padding:16px;cursor:pointer}.tax-note{border-left:4px solid var(--s-gold);border-radius:4px;padding:24px;background:var(--s-section);margin:32px 0!important;max-width:none!important}.tax-cards{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px;align-items:start}.tax-card{border:1px solid var(--s-line);background:var(--s-white);border-radius:8px;padding:24px;min-width:0;scroll-margin-top:104px}.tax-card[hidden]{display:none}.tax-card p{font-size:.95rem}.tax-card p:last-child{margin-bottom:0}.tax-card-top{display:flex;align-items:center;flex-wrap:wrap;gap:8px 16px}.tax-tag{background:var(--s-soft);color:var(--s-green);padding:4px 8px;border-radius:4px;font-size:.75rem;font-weight:700}.tax-page details{border-top:1px solid var(--s-line);padding:16px 0 0;margin:16px 0 0}.tax-page summary{cursor:pointer;min-height:44px;padding:8px 0;font-weight:600}.tax-page details p{margin-top:16px}.tax-page dl{margin:16px 0}.tax-page dt{font-size:.85rem;font-weight:700;margin-top:16px}.tax-page dd{margin:4px 0 0;font-size:.925rem}.tax-three{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px;margin:32px 0}.tax-table{max-width:100%;overflow-x:auto;border:1px solid var(--s-line);border-radius:8px;margin:32px 0}.tax-table table{border-collapse:collapse;min-width:680px;width:100%;text-align:left;font-size:.925rem}.tax-table caption{padding:16px 24px;text-align:left;font-weight:600}.tax-table th,.tax-table td{padding:24px;border-bottom:1px solid var(--s-line);vertical-align:top}.tax-table thead{background:var(--s-green);color:var(--s-white)}.tax-table th[scope=row]{width:20%}.tax-risk{padding-left:24px;max-width:850px}.tax-risk li{margin:16px 0}.tax-cta{background:var(--s-green);color:var(--s-white)}.tax-cta h2{color:var(--s-white)}.tax-related{display:flex;flex-wrap:wrap;gap:16px 32px;margin-top:32px}.tax-related a{color:var(--s-on-dark);min-height:44px;display:flex;align-items:center}.tax-sources{list-style:none;padding:0;display:grid;grid-template-columns:1fr 1fr;gap:16px 32px;font-size:.875rem}.tax-sources li{scroll-margin-top:104px}.tax-sources a{display:block;padding:8px 0;min-height:44px}.tax-skip{position:fixed;left:16px;top:-100px;z-index:100;background:var(--s-white);padding:16px}.tax-skip:focus{top:16px}.tributaria-page :focus-visible{outline:3px solid var(--s-green);outline-offset:3px;box-shadow:0 0 0 3px white}.tributaria-page header{position:sticky}.tributaria-page header a{white-space:nowrap}
@media(max-width:1050px){.tax-hero-grid{grid-template-columns:1fr;gap:32px}.tax-calendar ol{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}.tax-calendar li+li{margin:0;padding:0;border:0}.tributaria-page header .gap-8{gap:16px}}
@media(max-width:900px){.tributaria-page header .md\:flex{display:none}.tributaria-page header button.md\:hidden{display:inline-flex}.tributaria-page header #mobile-menu:not(.hidden){display:block}.tax-three{grid-template-columns:1fr}.tax-fields{grid-template-columns:1fr 1fr}}
@media(max-width:767px){.tax-wrap{padding-left:24px;padding-right:24px}.tax-hero{padding:48px 0}.tax-section{padding-top:48px;padding-bottom:48px}.tax-calendar{padding:24px}.tax-calendar ol{display:block}.tax-calendar li+li{margin-top:24px;padding-top:24px;border-top:1px solid var(--s-field-line)}.tax-cards,.tax-fields,.tax-sources{grid-template-columns:1fr}.tax-choice{display:grid}.tax-choice label{padding:12px 16px}.tax-note{padding:16px}.tax-toc{gap:8px 24px}.tax-table th,.tax-table td{padding:16px}.tax-button{max-width:100%}.tax-related{display:grid;gap:8px}.tax-page h1{overflow-wrap:break-word}}
@media print{.tributaria-page header,.tax-toc,#tax-controls,.tax-button{display:none}.tax-section,.tax-hero{padding:24px 0}.tax-cards,.tax-three{display:block}.tax-card{break-inside:avoid}.tax-table{overflow:visible}.tax-table table{min-width:0}}