:root {
  --bg: #f7f8f7;
  --surface: #ffffff;
  --surface-2: #f0f3f2;
  --text: #17201e;
  --muted: #5b6764;
  --border: #dde3e1;
  --accent: #0f766e;
  --accent-strong: #0b5a54;
  --accent-soft: #e3f3f0;
  --warn-soft: #fff6e0;
  --warn: #8a5a00;
  --neg: #b42318;
  --radius: 14px;
  --shadow: 0 1px 2px rgba(16, 24, 22, .05), 0 6px 20px rgba(16, 24, 22, .06);
  --font: system-ui, -apple-system, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;
  color-scheme: light;
}
@media (prefers-color-scheme: dark) {
  :root:not([data-theme="light"]) {
    --bg: #0f1413; --surface: #161d1b; --surface-2: #1d2624; --text: #e7edeb; --muted: #9aa8a4;
    --border: #2a3532; --accent: #2bb3a3; --accent-strong: #5fd0c2; --accent-soft: #15302c;
    --warn-soft: #2e2512; --warn: #f0c46a; --neg: #ff8a80; --shadow: none; color-scheme: dark;
  }
}
:root[data-theme="dark"] {
  --bg: #0f1413; --surface: #161d1b; --surface-2: #1d2624; --text: #e7edeb; --muted: #9aa8a4;
  --border: #2a3532; --accent: #2bb3a3; --accent-strong: #5fd0c2; --accent-soft: #15302c;
  --warn-soft: #2e2512; --warn: #f0c46a; --neg: #ff8a80; --shadow: none; color-scheme: dark;
}

* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body { margin: 0; background: var(--bg); color: var(--text); font: 17px/1.65 var(--font); }
img, svg { max-width: 100%; }
a { color: var(--accent-strong); text-underline-offset: 2px; }
h1, h2, h3 { line-height: 1.25; letter-spacing: -0.01em; }
h1 { font-size: clamp(1.7rem, 4.5vw, 2.4rem); margin: 0 0 .5rem; }
h2 { font-size: 1.45rem; margin: 2.4rem 0 .8rem; }
h3 { font-size: 1.12rem; margin: 1.6rem 0 .5rem; }
p, ul, ol { margin: 0 0 1rem; }
.wrap { max-width: 1080px; margin: 0 auto; padding: 0 16px; }
.narrow { max-width: 760px; }
.muted { color: var(--muted); }
.skip { position: absolute; left: -999px; }
.skip:focus { left: 16px; top: 8px; background: var(--surface); padding: 8px 12px; z-index: 10; }

/* Header */
.site-header { background: var(--surface); border-bottom: 1px solid var(--border); position: sticky; top: 0; z-index: 5; }
.header-inner { display: flex; align-items: center; gap: 16px; min-height: 60px; }
.brand { display: flex; align-items: center; gap: 10px; font-weight: 700; font-size: 1.15rem; color: var(--text); text-decoration: none; }
.nav { display: flex; gap: 4px; margin-left: auto; }
.nav a { color: var(--text); text-decoration: none; padding: 8px 12px; border-radius: 8px; font-size: .95rem; }
.nav a:hover { background: var(--surface-2); }
.nav a[aria-current="page"] { background: var(--accent-soft); color: var(--accent-strong); font-weight: 600; }
.nav-toggle { display: none; margin-left: auto; background: none; border: 0; color: var(--text); padding: 8px; cursor: pointer; }
@media (max-width: 760px) {
  .nav-toggle { display: block; }
  .nav { display: none; position: absolute; left: 0; right: 0; top: 60px; flex-direction: column; background: var(--surface); border-bottom: 1px solid var(--border); padding: 8px 16px 16px; }
  .nav.open { display: flex; }
}

/* Hero */
.hero { padding: 40px 0 8px; }
.hero p.lead { font-size: 1.12rem; color: var(--muted); max-width: 680px; }
.breadcrumb { font-size: .88rem; color: var(--muted); margin: 20px 0 8px; }
.breadcrumb a { color: var(--muted); }
.updated { display: inline-block; font-size: .85rem; color: var(--muted); background: var(--surface-2); border-radius: 999px; padding: 2px 12px; margin-bottom: 12px; }

/* Cards */
.cards { display: grid; grid-template-columns: repeat(auto-fit, minmax(230px, 1fr)); gap: 16px; margin: 24px 0 8px; }
.card { background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius); padding: 20px; text-decoration: none; color: var(--text); box-shadow: var(--shadow); transition: border-color .15s, transform .15s; display: block; }
.card:hover { border-color: var(--accent); transform: translateY(-2px); }
.card h3 { margin: 10px 0 6px; }
.card p { color: var(--muted); font-size: .95rem; margin: 0; }
.card .ico { width: 40px; height: 40px; border-radius: 10px; background: var(--accent-soft); color: var(--accent-strong); display: grid; place-items: center; }

/* Calculator */
.calc { display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); gap: 20px; margin: 20px 0 8px; align-items: start; }
@media (max-width: 860px) { .calc { grid-template-columns: 1fr; } }
.panel { background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius); padding: 22px; box-shadow: var(--shadow); }
.panel h2 { margin: 0 0 14px; font-size: 1.15rem; }
.field { margin-bottom: 14px; }
.field label, .field .label { display: block; font-weight: 600; font-size: .93rem; margin-bottom: 5px; }
.field .hint { font-size: .83rem; color: var(--muted); margin-top: 4px; }
.row2 { display: grid; grid-template-columns: 1fr 1fr; gap: 12px; }
@media (max-width: 420px) { .row2 { grid-template-columns: 1fr; } }
input[type="number"], input[type="date"], select {
  width: 100%; font: inherit; font-size: 1rem; color: var(--text); background: var(--bg);
  border: 1px solid var(--border); border-radius: 10px; padding: 10px 12px; min-height: 44px;
}
input:focus, select:focus, button:focus-visible { outline: 2px solid var(--accent); outline-offset: 1px; }
.input-eur { position: relative; }
.input-eur input { padding-right: 34px; }
.input-eur::after { content: "€"; position: absolute; right: 12px; top: 50%; transform: translateY(-50%); color: var(--muted); }
.seg { display: flex; background: var(--bg); border: 1px solid var(--border); border-radius: 10px; padding: 3px; gap: 3px; }
.seg label { flex: 1; text-align: center; margin: 0; font-weight: 500; cursor: pointer; padding: 7px 6px; border-radius: 8px; font-size: .93rem; }
.seg input { position: absolute; opacity: 0; pointer-events: none; }
.seg input:checked + span { color: var(--accent-strong); font-weight: 700; }
.seg label:has(input:checked) { background: var(--surface); box-shadow: 0 1px 3px rgba(0,0,0,.12); }
.check { display: flex; gap: 10px; align-items: flex-start; font-weight: 500 !important; cursor: pointer; }
.check input { width: 18px; height: 18px; margin-top: 4px; accent-color: var(--accent); }
details.more { border-top: 1px dashed var(--border); padding-top: 10px; margin-top: 4px; }
details.more summary { cursor: pointer; color: var(--accent-strong); font-weight: 600; font-size: .93rem; margin-bottom: 10px; }

.result { position: sticky; top: 76px; }
.big { background: var(--accent); color: #fff; border-radius: 12px; padding: 18px 20px; margin-bottom: 14px; }
.big .k { font-size: .9rem; opacity: .9; }
.big .v { font-size: clamp(1.9rem, 6vw, 2.5rem); font-weight: 800; letter-spacing: -0.02em; line-height: 1.15; font-variant-numeric: tabular-nums; }
.big .s { font-size: .92rem; opacity: .92; }
.kpis { display: grid; grid-template-columns: 1fr 1fr; gap: 10px; margin-bottom: 14px; }
.kpi { background: var(--surface-2); border-radius: 10px; padding: 10px 12px; }
.kpi .k { font-size: .8rem; color: var(--muted); }
.kpi .v { font-weight: 700; font-size: 1.12rem; font-variant-numeric: tabular-nums; }
table.breakdown { width: 100%; border-collapse: collapse; font-size: .95rem; font-variant-numeric: tabular-nums; }
table.breakdown td { padding: 7px 0; border-bottom: 1px solid var(--border); }
table.breakdown td:last-child { text-align: right; white-space: nowrap; }
table.breakdown tr.total td { font-weight: 700; border-bottom: 0; border-top: 2px solid var(--text); }
.neg { color: var(--neg); }
.bar { display: flex; height: 12px; border-radius: 999px; overflow: hidden; background: var(--surface-2); margin: 6px 0 6px; }
.bar span { display: block; height: 100%; }
.legend { display: flex; flex-wrap: wrap; gap: 4px 14px; font-size: .82rem; color: var(--muted); margin-bottom: 12px; }
.legend i { display: inline-block; width: 10px; height: 10px; border-radius: 3px; margin-right: 5px; vertical-align: -1px; }
.c-net { background: var(--accent); } .c-irpf { background: #e0a32e; } .c-ss { background: #7c8aa5; }
.note { background: var(--warn-soft); color: var(--text); border-radius: 10px; padding: 10px 12px; font-size: .88rem; margin-top: 12px; }
.note strong { color: var(--warn); }
.error { color: var(--neg); font-size: .9rem; margin-top: 8px; }

/* Content */
.content { max-width: 760px; }
.content table { width: 100%; border-collapse: collapse; margin: 0 0 1.2rem; font-size: .95rem; font-variant-numeric: tabular-nums; }
.content th, .content td { text-align: left; padding: 8px 10px; border-bottom: 1px solid var(--border); }
.content th { background: var(--surface-2); font-weight: 600; }
.table-scroll { overflow-x: auto; }
.callout { background: var(--accent-soft); border-radius: var(--radius); padding: 16px 18px; margin: 1.2rem 0; }
.faq details { background: var(--surface); border: 1px solid var(--border); border-radius: 12px; padding: 12px 16px; margin-bottom: 10px; }
.faq summary { cursor: pointer; font-weight: 600; }
.faq details[open] summary { margin-bottom: 8px; }
.sources { font-size: .9rem; color: var(--muted); }
.related { display: grid; grid-template-columns: repeat(auto-fit, minmax(200px, 1fr)); gap: 12px; margin: 1rem 0 2rem; }
.related a { background: var(--surface); border: 1px solid var(--border); border-radius: 12px; padding: 12px 14px; text-decoration: none; font-weight: 600; }
.related a:hover { border-color: var(--accent); }

/* Footer */
.site-footer { margin-top: 56px; background: var(--surface); border-top: 1px solid var(--border); padding: 32px 0 16px; font-size: .93rem; }
.footer-grid { display: grid; grid-template-columns: 2fr 1fr 1fr; gap: 24px; }
@media (max-width: 700px) { .footer-grid { grid-template-columns: 1fr; } }
.footer-grid a { display: block; color: var(--muted); text-decoration: none; padding: 3px 0; }
.footer-grid a:hover { color: var(--accent-strong); }
.brand-foot, .foot-title { font-weight: 700; margin-bottom: 6px; }
.copy { padding-top: 20px; font-size: .85rem; }

@media print {
  .site-header, .site-footer, .nav-toggle, .related { display: none; }
  .result { position: static; }
}