/*
 * Tema exclusivo de la página SRI 2026.
 * Declarar color-scheme evita que el modo oscuro automático del navegador
 * cambie solo los fondos y deje intactos los textos claros.
 */
:root{
  color-scheme:dark;
  --tax-page-bg:#06101e;
  --tax-surface:rgba(255,255,255,.045);
  --tax-surface-strong:#0d2034;
  --tax-text:#f5f9ff;
  --tax-muted:rgba(226,237,249,.78);
  --tax-border:rgba(255,255,255,.135);
  --tax-link:#eaf8ff;
}

.taxHero{
  position:relative;
  padding:72px 0 46px;
  overflow:hidden;
}
.taxHero::after{
  content:"";
  position:absolute;
  width:520px;
  height:520px;
  right:-220px;
  top:-160px;
  border-radius:50%;
  background:radial-gradient(circle,rgba(34,197,94,.22),transparent 68%);
  pointer-events:none;
}
.taxHero__grid{
  display:grid;
  grid-template-columns:minmax(0,1.16fr) minmax(320px,.84fr);
  gap:24px;
  align-items:stretch;
}
.taxHero__grid > *,
.taxSection__head > *,
.taxCta > *{
  min-width:0;
}
.taxEyebrow,
.taxStatus,
.taxTag{
  display:inline-flex;
  align-items:center;
  gap:8px;
  border-radius:999px;
  font-weight:900;
}
.taxEyebrow{
  padding:9px 13px;
  color:#dff7ff;
  background:rgba(56,189,248,.11);
  border:1px solid rgba(56,189,248,.28);
}
.taxHero h1{
  max-width:800px;
  margin:18px 0 16px;
  font-size:clamp(42px,5.6vw,70px);
  line-height:1.01;
  letter-spacing:-2.7px;
}
.taxHero__lead{
  max-width:780px;
  margin:0;
  color:var(--muted);
  font-size:18px;
  line-height:1.7;
}
.taxHero__actions{
  display:flex;
  flex-wrap:wrap;
  gap:12px;
  margin-top:26px;
}
.taxHero__meta{
  display:flex;
  flex-wrap:wrap;
  gap:10px;
  margin-top:22px;
}
.taxStatus{
  padding:8px 12px;
  color:#dcfce7;
  background:rgba(34,197,94,.11);
  border:1px solid rgba(34,197,94,.26);
  font-size:13px;
}
.taxStatus--info{
  color:#dbeafe;
  background:rgba(59,130,246,.11);
  border-color:rgba(59,130,246,.27);
}
.taxHero__panel{
  position:relative;
  z-index:1;
  padding:27px;
  border-radius:28px;
  border:1px solid var(--stroke);
  background:
    radial-gradient(380px 220px at 100% 0%,rgba(56,189,248,.16),transparent 66%),
    linear-gradient(145deg,rgba(255,255,255,.078),rgba(255,255,255,.038));
  box-shadow:var(--shadow);
}
.taxHero__panel h2{
  margin:0 0 12px;
  font-size:25px;
}
.taxHero__panel p{
  color:var(--muted);
  line-height:1.6;
}
.taxChecklist{
  display:grid;
  gap:10px;
  margin-top:18px;
}
.taxChecklist__item{
  display:flex;
  gap:11px;
  padding:12px 13px;
  border-radius:16px;
  border:1px solid var(--stroke);
  background:rgba(255,255,255,.045);
  color:#eaf6ff;
  line-height:1.45;
}
.taxNav{
  position:sticky;
  top:78px;
  z-index:50;
  padding:13px 0;
  border-top:1px solid rgba(255,255,255,.07);
  border-bottom:1px solid rgba(255,255,255,.08);
  background:rgba(6,16,30,.88);
  backdrop-filter:blur(18px);
}
.taxNav__inner{
  display:flex;
  gap:9px;
  overflow:auto;
  scrollbar-width:thin;
  padding-bottom:2px;
}
.taxNav a{
  flex:0 0 auto;
  padding:9px 13px;
  border-radius:999px;
  text-decoration:none;
  color:#dcecff;
  border:1px solid var(--stroke);
  background:rgba(255,255,255,.045);
  font-size:13px;
  font-weight:850;
}
.taxSection{
  padding:62px 0;
}
.taxSection--soft{
  background:linear-gradient(180deg,rgba(255,255,255,.028),rgba(255,255,255,.012));
  border-top:1px solid rgba(255,255,255,.06);
  border-bottom:1px solid rgba(255,255,255,.06);
}
.taxSection__head{
  display:flex;
  justify-content:space-between;
  gap:22px;
  align-items:end;
  margin-bottom:24px;
}
.taxSection__head h2{
  margin:0 0 8px;
  font-size:clamp(30px,4vw,47px);
  letter-spacing:-1.5px;
}
.taxSection__head p{
  max-width:780px;
  margin:0;
  color:var(--muted);
  line-height:1.65;
}
.taxCount{
  flex:0 0 auto;
  padding:10px 14px;
  border-radius:999px;
  border:1px solid var(--stroke);
  color:#dff7ff;
  background:rgba(56,189,248,.08);
  font-weight:900;
}
.taxToolbar{
  display:grid;
  grid-template-columns:minmax(240px,1fr) 2fr;
  gap:14px;
  align-items:center;
  margin-bottom:22px;
}
.taxSearch{
  width:100%;
  min-height:48px;
  border-radius:16px;
  border:1px solid var(--stroke);
  background:rgba(255,255,255,.055);
  color:#fff;
  padding:0 16px;
  outline:none;
  font:inherit;
}
.taxSearch:focus{
  border-color:rgba(56,189,248,.54);
  box-shadow:0 0 0 4px rgba(56,189,248,.08);
}
.taxFilters{
  display:flex;
  flex-wrap:wrap;
  gap:8px;
}
.taxFilter{
  border:1px solid var(--stroke);
  border-radius:999px;
  padding:10px 13px;
  background:rgba(255,255,255,.045);
  color:#dcecff;
  font:inherit;
  font-size:13px;
  font-weight:850;
  cursor:pointer;
}
.taxFilter:hover,
.taxFilter.is-active{
  border-color:rgba(56,189,248,.40);
  background:linear-gradient(135deg,rgba(56,189,248,.18),rgba(34,197,94,.12));
  color:#fff;
}
.taxGrid{
  display:grid;
  grid-template-columns:repeat(12,minmax(0,1fr));
  gap:17px;
}
.taxCard{
  grid-column:span 6;
  display:flex;
  flex-direction:column;
  min-height:315px;
  padding:23px;
  border-radius:24px;
  border:1px solid var(--stroke);
  background:
    radial-gradient(280px 160px at 100% 0%,rgba(56,189,248,.09),transparent 68%),
    linear-gradient(145deg,rgba(255,255,255,.07),rgba(255,255,255,.035));
  box-shadow:var(--shadow2);
  transition:transform .18s ease,border-color .18s ease,opacity .18s ease;
}
.taxCard:hover{
  transform:translateY(-3px);
  border-color:rgba(56,189,248,.34);
}
.taxCard.is-hidden{
  display:none;
}
.taxCard__top{
  display:flex;
  justify-content:space-between;
  gap:12px;
  align-items:flex-start;
  margin-bottom:14px;
}
.taxCard__icon{
  width:48px;
  height:48px;
  display:grid;
  place-items:center;
  border-radius:17px;
  background:rgba(56,189,248,.12);
  border:1px solid rgba(56,189,248,.20);
  font-size:24px;
}
.taxTag{
  padding:7px 10px;
  font-size:11px;
  letter-spacing:.15px;
  text-transform:uppercase;
  color:#dcfce7;
  border:1px solid rgba(34,197,94,.25);
  background:rgba(34,197,94,.10);
}
.taxTag--ended{
  color:#fee2e2;
  border-color:rgba(248,113,113,.28);
  background:rgba(248,113,113,.11);
}
.taxCard h3{
  margin:0 0 10px;
  font-size:23px;
  letter-spacing:-.5px;
}
.taxCard p,
.taxCard li{
  color:var(--muted);
  line-height:1.6;
}
.taxCard p{
  margin:0 0 12px;
}
.taxCard ul{
  margin:0 0 17px;
  padding-left:20px;
}
.taxCard__date{
  display:inline-flex;
  width:max-content;
  max-width:100%;
  margin:2px 0 14px;
  padding:7px 10px;
  border-radius:12px;
  color:#cfeaff;
  background:rgba(59,130,246,.10);
  border:1px solid rgba(59,130,246,.20);
  font-size:12px;
  font-weight:900;
}
.taxCard__actions{
  display:flex;
  flex-wrap:wrap;
  gap:9px;
  margin-top:auto;
}
.taxLink{
  display:inline-flex;
  align-items:center;
  justify-content:center;
  gap:8px;
  padding:10px 13px;
  border-radius:14px;
  text-decoration:none;
  font-size:13px;
  font-weight:900;
  color:#eaf8ff;
  border:1px solid rgba(56,189,248,.28);
  background:rgba(56,189,248,.10);
}
.taxLink:hover{
  background:rgba(56,189,248,.18);
}
.taxNotice{
  margin-top:20px;
  padding:17px 18px;
  border-radius:18px;
  border-left:4px solid var(--accent);
  background:rgba(56,189,248,.09);
  color:#dcecff;
  line-height:1.6;
}
.taxNotice--warning{
  border-left-color:#f59e0b;
  background:rgba(245,158,11,.09);
}
.taxTableWrap{
  overflow:auto;
  border:1px solid var(--stroke);
  border-radius:22px;
  background:rgba(255,255,255,.035);
  box-shadow:var(--shadow2);
}
.taxTable{
  width:100%;
  min-width:760px;
  border-collapse:collapse;
}
.taxTable th,
.taxTable td{
  padding:14px 16px;
  text-align:left;
  border-bottom:1px solid rgba(255,255,255,.08);
}
.taxTable th{
  position:sticky;
  top:0;
  background:#0d2034;
  color:#dff6ff;
  font-size:13px;
  letter-spacing:.15px;
}
.taxTable td{
  color:var(--muted);
}
.taxTable tbody tr:hover{
  background:rgba(56,189,248,.055);
}
.taxTable tbody tr:last-child td{
  border-bottom:0;
}
.taxSplit{
  display:grid;
  grid-template-columns:1fr 1fr;
  gap:18px;
}
.taxPanel{
  padding:24px;
  border:1px solid var(--stroke);
  border-radius:24px;
  background:linear-gradient(145deg,rgba(255,255,255,.065),rgba(255,255,255,.034));
}
.taxPanel h3{
  margin:0 0 12px;
  font-size:24px;
}
.taxPanel p,
.taxPanel li{
  color:var(--muted);
  line-height:1.62;
}
.taxPanel ul{
  padding-left:20px;
}
.taxTimeline{
  display:grid;
  gap:12px;
}
.taxTimeline__item{
  display:grid;
  grid-template-columns:132px 1fr;
  gap:16px;
  padding:17px;
  border-radius:19px;
  border:1px solid var(--stroke);
  background:rgba(255,255,255,.042);
}
.taxTimeline__date{
  color:#bfeaff;
  font-weight:950;
}
.taxTimeline__item strong{
  display:block;
  margin-bottom:4px;
}
.taxTimeline__item span{
  color:var(--muted);
  line-height:1.5;
}
.taxSourceGrid{
  display:grid;
  grid-template-columns:repeat(3,minmax(0,1fr));
  gap:14px;
}
.taxSource{
  display:block;
  padding:18px;
  border-radius:19px;
  text-decoration:none;
  border:1px solid var(--stroke);
  background:rgba(255,255,255,.045);
  transition:.18s ease;
}
.taxSource:hover{
  transform:translateY(-2px);
  border-color:rgba(56,189,248,.36);
  background:rgba(56,189,248,.08);
}
.taxSource strong{
  display:block;
  margin-bottom:7px;
  color:#fff;
}
.taxSource span{
  color:var(--muted);
  font-size:13px;
  line-height:1.45;
}
.taxCta{
  display:grid;
  grid-template-columns:1fr auto;
  gap:22px;
  align-items:center;
  padding:29px;
  border-radius:28px;
  border:1px solid rgba(34,197,94,.28);
  background:
    radial-gradient(420px 220px at 100% 0%,rgba(34,197,94,.18),transparent 68%),
    linear-gradient(145deg,rgba(56,189,248,.09),rgba(34,197,94,.07));
  box-shadow:var(--shadow);
}
.taxCta h2{
  margin:0 0 8px;
  font-size:31px;
}
.taxCta p{
  margin:0;
  color:var(--muted);
  line-height:1.6;
}
.taxEmpty{
  display:none;
  padding:24px;
  text-align:center;
  color:var(--muted);
  border:1px dashed var(--stroke);
  border-radius:20px;
}
.taxEmpty.is-visible{
  display:block;
}
@media(max-width:980px){
  .taxHero__grid,
  .taxSplit,
  .taxCta{
    grid-template-columns:1fr;
  }
  .taxToolbar{
    grid-template-columns:1fr;
  }
  .taxSourceGrid{
    grid-template-columns:repeat(2,minmax(0,1fr));
  }
}
@media(max-width:760px){
  /* El hero supera el alto de algunos móviles y puede no alcanzar el umbral
     del IntersectionObserver; nunca debe depender de JS para ser legible. */
  .taxHero .reveal{
    opacity:1;
    transform:none;
    transition:none;
  }

  .taxHero{
    padding:46px 0 34px;
  }
  .taxHero h1{
    font-size:39px;
    letter-spacing:-1.7px;
  }
  .taxHero__lead{
    font-size:16px;
  }
  .taxHero__panel,
  .taxCard,
  .taxPanel,
  .taxCta{
    border-radius:22px;
  }
  .taxNav{
    top:72px;
  }
  .taxSection{
    padding:48px 0;
  }
  .taxSection__head{
    display:block;
  }
  .taxCount{
    display:inline-flex;
    margin-top:14px;
  }
  .taxCard{
    grid-column:span 12;
    min-height:auto;
  }
  .taxSourceGrid{
    grid-template-columns:1fr;
  }
  .taxTimeline__item{
    grid-template-columns:1fr;
    gap:5px;
  }
  .taxHero__actions .btn,
  .taxCta .btn{
    width:100%;
    min-width:0;
  }

  .taxHero__grid{
    grid-template-columns:minmax(0,1fr);
  }

  .taxHero h1,
  .taxHero__lead,
  .taxStatus,
  .taxCount{
    max-width:100%;
    overflow-wrap:anywhere;
  }

  .taxStatus{
    white-space:normal;
  }

  .taxHero__grid,
  .taxGrid,
  .taxToolbar,
  .taxSplit,
  .taxSourceGrid,
  .taxCta,
  .taxCard,
  .taxPanel{
    width:100%;
    max-width:100%;
    min-width:0;
  }

  .taxHero__panel,
  .taxCard,
  .taxPanel,
  .taxCta{
    padding:20px;
  }

  .taxNav__inner{
    max-width:100%;
    overscroll-behavior-inline:contain;
  }

  .taxTableWrap{
    width:100%;
    max-width:100%;
    -webkit-overflow-scrolling:touch;
    overscroll-behavior-inline:contain;
  }

  .taxLink,
  .taxSource,
  .taxCard h3{
    overflow-wrap:anywhere;
  }
}

/*
 * Paleta clara. La hoja solo se carga en esta página, de modo que estas
 * reglas no modifican el aspecto de ninguna otra sección del sitio.
 */
@media(prefers-color-scheme:light){
  :root{
    color-scheme:light;
    --bg:#f4f8fc;
    --bg2:#eaf2f8;
    --surface:#ffffff;
    --surface2:#edf4f9;
    --card:rgba(255,255,255,.92);
    --card2:rgba(241,247,252,.96);
    --stroke:rgba(15,42,67,.16);
    --stroke2:rgba(2,132,199,.24);
    --text:#10283d;
    --muted:rgba(25,53,75,.82);
    --muted2:rgba(25,53,75,.68);
    --shadow:0 24px 70px rgba(15,42,67,.13);
    --shadow2:0 18px 40px rgba(15,42,67,.10);
    --tax-page-bg:#f4f8fc;
    --tax-surface:rgba(255,255,255,.92);
    --tax-surface-strong:#e5f0f7;
    --tax-text:#10283d;
    --tax-muted:rgba(25,53,75,.82);
    --tax-border:rgba(15,42,67,.16);
    --tax-link:#075985;
  }

  body{
    color:var(--tax-text);
    background:
      radial-gradient(760px 460px at 10% 8%,rgba(56,189,248,.14),transparent 60%),
      radial-gradient(700px 440px at 86% 2%,rgba(34,197,94,.11),transparent 60%),
      linear-gradient(180deg,#f7fbfe 0%,var(--tax-page-bg) 48%,#eaf2f8 100%);
  }

  body::before{
    opacity:.2;
    background-image:
      linear-gradient(rgba(15,42,67,.055) 1px,transparent 1px),
      linear-gradient(90deg,rgba(15,42,67,.055) 1px,transparent 1px);
  }

  .topbar,
  .header,
  .mobileNav,
  .taxNav,
  .footer{
    color:var(--tax-text);
    background:rgba(247,251,254,.94);
    border-color:var(--tax-border);
  }

  .topbar__link,
  .nav > a:not(.btn),
  .mobileNav a,
  .footer a{
    color:#163c57;
  }

  .nav > a:not(.btn):hover,
  .mobileNav a:hover{
    color:#075985;
    background:rgba(14,165,233,.09);
  }

  .iconBtn{
    color:#163c57;
    background:#fff;
    border-color:var(--tax-border);
  }

  .pill,
  .mobileNav a,
  .btn--ghost,
  .taxHero__panel,
  .taxChecklist__item,
  .taxNav a,
  .taxToolbar,
  .taxSearch,
  .taxFilter,
  .taxCard,
  .taxTableWrap,
  .taxPanel,
  .taxTimeline__item,
  .taxSource,
  .taxCta,
  .taxNotice{
    color:var(--tax-text);
    border-color:var(--tax-border);
  }

  .pill,
  .mobileNav a,
  .btn--ghost,
  .taxChecklist__item,
  .taxNav a,
  .taxSearch,
  .taxFilter,
  .taxTableWrap,
  .taxTimeline__item,
  .taxSource{
    background:var(--tax-surface);
  }

  .taxHero__panel,
  .taxCard,
  .taxPanel{
    background:
      radial-gradient(320px 180px at 100% 0%,rgba(56,189,248,.10),transparent 68%),
      linear-gradient(145deg,#fff,#f2f7fb);
  }

  .taxEyebrow,
  .taxCount,
  .taxCard__date{
    color:#075985;
    background:rgba(14,165,233,.09);
  }

  .taxStatus,
  .taxTag{
    color:#166534;
    background:rgba(22,163,74,.09);
  }

  .taxStatus--info{
    color:#1d4ed8;
    background:rgba(59,130,246,.08);
  }

  .taxTag--ended{
    color:#991b1b;
    background:rgba(220,38,38,.07);
  }

  .taxHero__lead,
  .taxHero__panel p,
  .taxSection__head p,
  .taxCard p,
  .taxCard li,
  .taxPanel p,
  .taxPanel li,
  .taxTable td,
  .taxTimeline__item span,
  .taxSource span,
  .taxCta p,
  .muted{
    color:var(--tax-muted);
  }

  .taxSearch{
    color:var(--tax-text);
  }

  .taxSearch::placeholder{
    color:rgba(25,53,75,.62);
    opacity:1;
  }

  .taxFilter:hover,
  .taxFilter.is-active{
    color:#075985;
    background:linear-gradient(135deg,rgba(56,189,248,.14),rgba(34,197,94,.10));
  }

  .taxLink{
    color:var(--tax-link);
    background:rgba(14,165,233,.08);
  }

  .taxTable th{
    color:#163c57;
    background:var(--tax-surface-strong);
  }

  .taxTable th,
  .taxTable td{
    border-color:rgba(15,42,67,.12);
  }

  .taxSource strong{
    color:var(--tax-text);
  }

  .taxNotice{
    color:#164e63;
    background:rgba(14,165,233,.08);
  }

  .taxNotice--warning{
    color:#78350f;
    background:rgba(245,158,11,.10);
  }

  .taxSection--soft{
    background:linear-gradient(180deg,rgba(15,42,67,.025),rgba(255,255,255,.32));
    border-color:rgba(15,42,67,.10);
  }

  .waFloat{
    color:#fff;
    background:rgba(6,78,59,.94);
    border-color:rgba(6,95,70,.35);
  }
}