._1irQja_container{--primary:#2e86ab;--secondary:#48a9a6;--accent:#7fb3d3;--hero-bg:#1a5278;--bg-primary:#fafafa;--bg-card:#fff;--text-primary:#1a1a1a;--text-secondary:#666;--text-muted:#6e6e6e;--border:#e5e5e5;--hover:#f5f5f5;--radius:12px;--radius-large:16px;--spacing-sm:.5rem;--spacing-md:1rem;--spacing-lg:1.5rem;--spacing-xl:2rem;--mec-repercutido:#26718f;--mec-soportado:#327874;--mec-exento:#15803d;--mec-isp:#c2410c;--mec-importacion:#b45309;--mec-nosujeto:#6b7280;max-width:1000px;padding:var(--spacing-xl) var(--spacing-lg);background:var(--bg-primary);min-height:100vh;margin:0 auto;font-family:-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,sans-serif}[data-theme=dark] ._1irQja_container{--bg-primary:#1a1a1a;--bg-card:#2a2a2a;--text-primary:#e5e5e5;--text-secondary:#b0b0b0;--text-muted:#9b9b9b;--border:#404040;--hover:#333;--mec-repercutido:#5ba3c7;--mec-soportado:#6bc4c0;--mec-exento:#4ade80;--mec-isp:#fb923c;--mec-importacion:#d97706;--mec-nosujeto:#9ca3af}._1irQja_hero{text-align:center;margin-top:80px;margin-bottom:var(--spacing-lg);padding:var(--spacing-xl);background:var(--hero-bg);border-radius:var(--radius-large);color:#fff}._1irQja_title{margin-bottom:var(--spacing-md);justify-content:center;align-items:center;gap:.6rem;font-size:2.1rem;font-weight:700;display:flex}._1irQja_subtitle{opacity:.95;max-width:700px;margin:0 auto;font-size:1.05rem;line-height:1.6}._1irQja_simulador{background:var(--bg-card);border:1px solid var(--border);border-radius:var(--radius-large);padding:var(--spacing-xl);margin-bottom:var(--spacing-lg);margin-top:var(--spacing-lg)}._1irQja_simuladorTitulo{color:var(--primary-texto);margin:0 0 var(--spacing-lg);font-size:1.2rem;font-weight:700}._1irQja_selectorGroup{margin-bottom:var(--spacing-lg)}._1irQja_selectorLabel{color:var(--text-primary);margin-bottom:.5rem;font-size:.9rem;font-weight:600;display:block}._1irQja_selectorNota{color:var(--text-muted);font-size:.8rem;font-style:italic;font-weight:400}._1irQja_selectorBotones{flex-wrap:wrap;gap:.5rem;display:flex}._1irQja_selectorBtn{border:1px solid var(--border);border-radius:var(--radius);background:var(--bg-primary);min-width:130px;color:var(--text-secondary);cursor:pointer;text-align:left;flex-direction:column;flex:auto;align-items:flex-start;gap:.15rem;padding:.6rem .9rem;transition:all .15s;display:flex}[data-theme=dark] ._1irQja_selectorBtn{background:#333}._1irQja_selectorBtn:hover{border-color:var(--accent)}._1irQja_selectorBtn:focus-visible{outline:2px solid var(--primary);outline-offset:2px}._1irQja_selectorBtnActivo{background:var(--primary-boton);border-color:var(--primary-boton);color:#fff}[data-theme=dark] ._1irQja_selectorBtnActivo{background:var(--primary-boton)}._1irQja_selectorBtnLabel{font-size:.92rem;font-weight:600}._1irQja_selectorBtnDesc{opacity:.85;font-size:.74rem}._1irQja_baseGroup{margin-top:var(--spacing-md)}._1irQja_baseInputWrapper{border:1px solid var(--border);border-radius:var(--radius);background:var(--bg-primary);align-items:center;max-width:280px;transition:border-color .2s;display:flex;overflow:hidden}._1irQja_baseInputWrapper:focus-within{border-color:var(--primary)}[data-theme=dark] ._1irQja_baseInputWrapper{background:#333}._1irQja_baseInput{color:var(--text-primary);font-variant-numeric:tabular-nums;text-align:right;background:0 0;border:none;flex:1;min-width:0;padding:.65rem .9rem;font-size:1.1rem;font-weight:600}._1irQja_baseInput:focus{outline:none}._1irQja_baseSufijo{background:var(--hover);color:var(--text-secondary);border-left:1px solid var(--border);padding:.65rem .9rem;font-size:1rem;font-weight:600}[data-theme=dark] ._1irQja_baseSufijo{background:#404040}._1irQja_baseAviso{color:#991b1b;background:#fef2f2;border-left:3px solid #b91c1c;border-radius:4px;margin:.5rem 0 0;padding:.5rem .75rem;font-size:.88rem;line-height:1.5}[data-theme=dark] ._1irQja_baseAviso{color:#fca5a5;background:#2d0f0f;border-left-color:#f87171}._1irQja_resultado{background:var(--bg-card);border:1px solid var(--border);border-radius:var(--radius-large);margin-bottom:var(--spacing-lg);overflow:hidden}._1irQja_resultadoHeader{justify-content:space-between;align-items:center;gap:var(--spacing-sm);padding:var(--spacing-md) var(--spacing-xl);border-left:6px solid var(--mec-repercutido);background:var(--hover);flex-wrap:wrap;display:flex}._1irQja_mec_repercutido{border-left-color:var(--mec-repercutido)}._1irQja_mec_soportado{border-left-color:var(--mec-soportado)}._1irQja_mec_exento{border-left-color:var(--mec-exento)}._1irQja_mec_isp{border-left-color:var(--mec-isp)}._1irQja_mec_importacion{border-left-color:var(--mec-importacion)}._1irQja_mec_nosujeto{border-left-color:var(--mec-nosujeto)}._1irQja_resultadoTitulo{color:var(--text-primary);margin:0;font-size:1.15rem;font-weight:700}._1irQja_resultadoBadge{background:var(--bg-card);color:var(--text-secondary);border:1px solid var(--border);white-space:nowrap;border-radius:999px;padding:.3rem .8rem;font-size:.78rem;font-weight:700}._1irQja_mec_repercutido ._1irQja_resultadoBadge{color:var(--mec-repercutido);border-color:var(--mec-repercutido)}._1irQja_mec_soportado ._1irQja_resultadoBadge{color:var(--mec-soportado);border-color:var(--mec-soportado)}._1irQja_mec_exento 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var(--border);justify-content:space-between;align-items:center;padding:.5rem 0;font-size:.92rem;display:flex}._1irQja_facturaImporte{font-variant-numeric:tabular-nums;color:var(--text-primary);font-weight:600}._1irQja_facturaTotal{border-bottom:none;border-top:2px solid var(--primary);color:var(--text-primary);margin-top:.3rem;padding-top:.7rem;font-size:1.05rem;font-weight:700}._1irQja_facturaTotal ._1irQja_facturaImporte{color:var(--primary-texto);font-size:1.25rem}._1irQja_facturaAutorrep{margin:var(--spacing-md) 0 0;color:#92400e;background:#fff3e6;border-radius:8px;padding:.6rem .8rem;font-size:.82rem;line-height:1.5}[data-theme=dark] ._1irQja_facturaAutorrep{color:#fbbf24;background:#2d1c00}._1irQja_facturaNota{margin:var(--spacing-md) 0 0;color:var(--text-muted);font-size:.8rem;font-style:italic;line-height:1.5}._1irQja_detalle{gap:var(--spacing-md);flex-direction:column;display:flex}._1irQja_detalleExplicacion{color:var(--text-primary);margin:0;font-size:.95rem;line-height:1.65}._1irQja_detalleBloque{margin:0}._1irQja_detalleSubtitulo{text-transform:uppercase;letter-spacing:.05em;color:var(--text-secondary);margin:0 0 .5rem;font-size:.78rem;font-weight:700}._1irQja_detalleLista{flex-direction:column;gap:.35rem;margin:0;padding-left:1.2rem;display:flex}._1irQja_detalleLista li{color:var(--text-secondary);font-size:.88rem;line-height:1.5}._1irQja_modelosChips{flex-wrap:wrap;gap:.5rem;display:flex}._1irQja_modeloChip{color:var(--primary-texto);border:1px solid var(--accent);background:#e8f4fd;border-radius:8px;padding:.35rem .7rem;font-size:.8rem;font-weight:600}[data-theme=dark] ._1irQja_modeloChip{color:var(--accent);background:#1a3a4a;border-color:#2a5a72}._1irQja_alertaBox{border-radius:var(--radius);color:#991b1b;background:#fef2f2;border:1px solid #fca5a5;align-items:flex-start;gap:.6rem;padding:.8rem 1rem;font-size:.88rem;line-height:1.55;display:flex}._1irQja_alertaBox strong{color:#7f1d1d}[data-theme=dark] ._1irQja_alertaBox{color:#fca5a5;background:#2d0f0f;border-color:#7f1d1d}[data-theme=dark] ._1irQja_alertaBox strong{color:#fecaca}._1irQja_alertaIcon{flex-shrink:0;font-size:1.1rem}._1irQja_baseLegal{color:var(--text-muted);margin:0;font-size:.78rem;line-height:1.4}._1irQja_comparativa{background:var(--bg-card);border:1px solid var(--border);border-radius:var(--radius-large);padding:var(--spacing-xl);margin-bottom:var(--spacing-lg)}._1irQja_comparativaTitulo{color:var(--primary-texto);margin:0 0 var(--spacing-sm);font-size:1.15rem;font-weight:700}._1irQja_comparativaIntro{color:var(--text-secondary);margin:0 0 var(--spacing-md);font-size:.9rem;line-height:1.6}._1irQja_comparativaPie{color:var(--text-muted);margin:var(--spacing-md) 0 0;font-size:.82rem;font-style:italic;line-height:1.5}._1irQja_filaActiva{font-weight:600;background:#e8f4fd!important}[data-theme=dark] ._1irQja_filaActiva{background:#1a3a4a!important}._1irQja_tableWrapper{border-radius:var(--radius);border:1px solid var(--border);overflow-x:auto}._1irQja_comparativaTable{border-collapse:collapse;width:100%;font-size:.86rem}._1irQja_comparativaTable th{background:var(--primary-boton);color:#fff;padding:.6rem var(--spacing-md);text-align:left;font-weight:600}._1irQja_comparativaTable td{padding:.55rem var(--spacing-md);border-bottom:1px solid var(--border);color:var(--text-primary);vertical-align:top}._1irQja_comparativaTable tbody tr:last-child td{border-bottom:none}._1irQja_comparativaTable tbody tr:hover{background:var(--hover)}[data-theme=dark] ._1irQja_comparativaTable tbody tr:hover{background:#333}._1irQja_guideSection{margin-bottom:var(--spacing-xl)}._1irQja_guideSection h2{color:var(--primary-texto);margin-bottom:var(--spacing-md);border-bottom:2px solid var(--border);padding-bottom:.4rem;font-size:1.2rem;font-weight:700}._1irQja_exencionesIntro{color:var(--text-secondary);margin:0 0 var(--spacing-md);font-size:.9rem;line-height:1.6}._1irQja_escenariosGrid{gap:var(--spacing-md);grid-template-columns:repeat(auto-fill,minmax(220px,1fr));display:grid}._1irQja_escenarioCard{background:var(--bg-card);border:1px solid var(--border);border-radius:var(--radius);padding:var(--spacing-lg);border-left:4px solid var(--primary)}[data-theme=dark] ._1irQja_escenarioCard{background:#2a2a2a}._1irQja_escenarioIcon{margin-bottom:.5rem;font-size:1.6rem;display:block}._1irQja_escenarioCard h3{color:var(--text-primary);margin:0 0 .4rem;font-size:.95rem;font-weight:700}._1irQja_escenarioCard p{color:var(--text-secondary);margin:0;font-size:.85rem;line-height:1.5}._1irQja_faqList{gap:var(--spacing-md);flex-direction:column;display:flex}._1irQja_faqItem{background:var(--bg-card);border:1px solid var(--border);border-radius:var(--radius);padding:var(--spacing-md) var(--spacing-lg)}[data-theme=dark] ._1irQja_faqItem{background:#2a2a2a}._1irQja_faqItem dt{color:var(--primary-texto);margin-bottom:.4rem;font-size:.92rem;font-weight:700}._1irQja_faqItem dd{color:var(--text-secondary);margin:0;font-size:.88rem;line-height:1.6}._1irQja_faqTip{color:var(--primary-texto);background:#e8f4fd;border-radius:8px;margin-top:.5rem;padding:.4rem .7rem;font-size:.83rem;font-style:italic;display:block}[data-theme=dark] ._1irQja_faqTip{color:var(--accent);background:#1a3a4a}._1irQja_stepGuide{gap:var(--spacing-md);flex-direction:column;margin:0;padding:0;list-style:none;display:flex}._1irQja_step{align-items:flex-start;gap:var(--spacing-md);display:flex}._1irQja_stepNumber{background:var(--primary-boton);color:#fff;border-radius:50%;flex-shrink:0;justify-content:center;align-items:center;width:2rem;height:2rem;font-size:.9rem;font-weight:700;display:flex}._1irQja_stepContent{flex:1}._1irQja_stepContent strong{color:var(--text-primary);margin-bottom:.2rem;font-size:.95rem;display:block}._1irQja_stepContent p{color:var(--text-secondary);margin:0;font-size:.86rem;line-height:1.5}._1irQja_tipsGrid{gap:var(--spacing-md);grid-template-columns:repeat(auto-fill,minmax(220px,1fr));display:grid}._1irQja_tipCard{background:var(--bg-card);border:1px solid var(--border);border-radius:var(--radius);padding:var(--spacing-md);flex-direction:column;gap:.4rem;display:flex}[data-theme=dark] ._1irQja_tipCard{background:#2a2a2a}._1irQja_tipIcon{font-size:1.4rem}._1irQja_tipCard p{color:var(--text-secondary);margin:0;font-size:.86rem;line-height:1.5}._1irQja_warningBox{border-radius:var(--radius-large);padding:var(--spacing-lg) var(--spacing-xl);background:#fff8e1;border:1px solid #f59e0b}[data-theme=dark] ._1irQja_warningBox{background:#2d2000;border-color:#d97706}._1irQja_warningHeader{align-items:center;gap:var(--spacing-md);margin-bottom:var(--spacing-md);display:flex}._1irQja_warningIcon{flex-shrink:0;font-size:1.4rem}._1irQja_warningHeader h2{color:#92400e;border:none;margin:0;padding:0;font-size:1.05rem;font-weight:700}[data-theme=dark] ._1irQja_warningHeader h2{color:#fbbf24}._1irQja_warningList{flex-direction:column;gap:.6rem;margin:0;padding:0;list-style:none;display:flex}._1irQja_warningList li{color:#78350f;padding-left:1.2rem;font-size:.88rem;line-height:1.5;position:relative}._1irQja_warningList li:before{content:"•";color:var(--ambar-texto,#f59e0b);font-weight:700;position:absolute;left:0}[data-theme=dark] ._1irQja_warningList li{color:#fcd34d}@media (max-width:768px){._1irQja_hero{padding:var(--spacing-lg);margin-top:60px}._1irQja_title{font-size:1.6rem}._1irQja_subtitle{font-size:.95rem}._1irQja_simulador{padding:var(--spacing-lg)}._1irQja_selectorBtn{min-width:calc(50% - .25rem)}._1irQja_resultadoCuerpo{padding:var(--spacing-lg);gap:var(--spacing-lg);grid-template-columns:1fr}._1irQja_escenariosGrid,._1irQja_tipsGrid{grid-template-columns:1fr}}@media (prefers-reduced-motion:reduce){._1irQja_selectorBtn,._1irQja_baseInputWrapper{transition:none}}