:root {
  --ink: #102033;
  --muted: #5f6f80;
  --line: #dce7ef;
  --paper: #ffffff;
  --soft: #f4f8fb;
  --navy: #071d35;
  --blue: #098ee8;
  --blue-dark: #0562a7;
  --green: #4da65b;
  --aqua: #dff5ff;
  --shadow: 0 18px 50px rgba(8, 31, 54, .12);
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  color: var(--ink);
  font-family: Arial, Helvetica, sans-serif;
  line-height: 1.6;
  background: var(--paper);
  overflow-x: hidden;
}

a { color: inherit; }
img { max-width: 100%; display: block; }

.site-header {
  position: sticky;
  top: 0;
  z-index: 20;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
  min-height: 82px;
  padding: 12px clamp(18px, 5vw, 72px);
  background: rgba(255, 255, 255, .94);
  border-bottom: 1px solid var(--line);
  backdrop-filter: blur(14px);
}

.brand { display: block; flex: 0 0 230px; }
.brand img { width: 230px; height: 58px; object-fit: contain; object-position: left center; }
.main-nav { display: flex; align-items: center; gap: 24px; font-weight: 700; color: var(--navy); }
.main-nav a { text-decoration: none; }
.main-nav a:hover { color: var(--blue-dark); }
.menu-toggle {
  display: inline-flex;
  flex: 0 0 42px;
  flex-direction: column;
  gap: 5px;
  align-items: center;
  justify-content: center;
  width: 42px;
  min-height: 40px;
  padding: 8px;
  border: 1px solid var(--blue-dark);
  border-radius: 6px;
  background: var(--blue-dark);
}
.menu-toggle span { width: 18px; height: 2px; background: #fff; }

@media (min-width: 761px) {
  .menu-toggle { display: none; }
}

.hero {
  position: relative;
  display: grid;
  grid-template-columns: minmax(0, 1.25fr) minmax(300px, .75fr);
  gap: clamp(28px, 5vw, 72px);
  align-items: center;
  min-height: calc(100vh - 82px);
  padding: clamp(54px, 8vw, 104px) clamp(18px, 5vw, 72px);
  overflow: hidden;
  background: #eef7fc;
}

.hero-bg {
  position: absolute;
  inset: 0;
  background:
    linear-gradient(90deg, rgba(255,255,255,.98) 0%, rgba(255,255,255,.94) 31%, rgba(255,255,255,.55) 54%, rgba(255,255,255,.06) 100%),
    url("assets/ecotax-hero-consultoria.jpg") center / cover no-repeat;
  transform: scale(1.01);
}

.hero::after {
  content: "";
  position: absolute;
  inset: auto 0 0 0;
  height: 170px;
  background: linear-gradient(0deg, rgba(255,255,255,.94), rgba(255,255,255,0));
}

.hero-content { max-width: 780px; }
.hero > *, .intro > *, .method > *, .contact > * { min-width: 0; }
.hero-content, .hero-panel { position: relative; z-index: 1; }
.eyebrow {
  margin: 0 0 12px;
  color: var(--blue-dark);
  font-size: .82rem;
  font-weight: 800;
  letter-spacing: 0;
  text-transform: uppercase;
}

h1, h2, h3 { margin: 0; line-height: 1.12; letter-spacing: 0; }
h1 { max-width: 820px; font-size: clamp(2.3rem, 5.6vw, 5.2rem); color: var(--navy); }
h2 { font-size: clamp(1.75rem, 3vw, 3rem); color: var(--navy); }
h3 { font-size: 1.25rem; color: var(--navy); }
.lead { max-width: 680px; margin: 24px 0 0; color: var(--muted); font-size: 1.16rem; }
.hero-points {
  display: flex;
  flex-wrap: wrap;
  gap: 10px;
  margin-top: 26px;
}
.hero-points span {
  padding: 7px 11px;
  border: 1px solid rgba(5,98,167,.18);
  border-radius: 999px;
  color: var(--navy);
  background: rgba(255,255,255,.78);
  font-size: .9rem;
  font-weight: 800;
}

.hero-actions { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 32px; }
.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 46px;
  padding: 12px 18px;
  border: 1px solid transparent;
  border-radius: 6px;
  font-weight: 800;
  text-decoration: none;
  cursor: pointer;
}
.btn.primary { color: #fff; background: var(--blue-dark); }
.btn.primary:hover { background: var(--navy); }
.btn.secondary { color: var(--navy); background: #fff; border-color: var(--line); }
.btn.secondary:hover { border-color: var(--blue); color: var(--blue-dark); }

.hero-panel {
  padding: 28px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: rgba(255,255,255,.92);
  box-shadow: var(--shadow);
  backdrop-filter: blur(14px);
}
.hero-panel img { width: 122px; margin-bottom: 20px; border-radius: 8px; }
.panel-kicker { margin: 0 0 18px; color: var(--blue-dark); font-weight: 900; text-transform: uppercase; font-size: .8rem; }
dl { margin: 0; display: grid; gap: 16px; }
dt { font-size: .78rem; color: var(--muted); font-weight: 800; text-transform: uppercase; }
dd { margin: 2px 0 0; font-weight: 700; }
.hero-panel dd { overflow-wrap: anywhere; }

.proof-strip {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 1px;
  background: var(--line);
  border-top: 1px solid var(--line);
  border-bottom: 1px solid var(--line);
}
.proof-strip article {
  padding: 22px clamp(18px, 4vw, 42px);
  background: #fff;
}
.proof-strip strong {
  display: block;
  color: var(--navy);
  font-size: 1.2rem;
}
.proof-strip span {
  display: block;
  margin-top: 6px;
  color: var(--muted);
  font-size: .95rem;
}

.section {
  padding: clamp(54px, 7vw, 90px) clamp(18px, 5vw, 72px);
}
.intro {
  display: grid;
  grid-template-columns: minmax(0, .9fr) minmax(0, 1.1fr);
  gap: clamp(26px, 5vw, 72px);
  align-items: start;
  background: var(--navy);
  color: #fff;
}
.intro h2 { color: #fff; }
.intro p:last-child { margin: 0; color: #d7e8f5; font-size: 1.1rem; }

.section-heading { max-width: 760px; margin-bottom: 34px; }
.service-grid {
  display: grid;
  grid-template-columns: repeat(5, minmax(190px, 1fr));
  gap: 16px;
}
.service-card {
  position: relative;
  min-height: 380px;
  padding: 22px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background:
    linear-gradient(180deg, rgba(255,255,255,.98), rgba(246,251,254,.98)),
    radial-gradient(circle at 100% 0%, rgba(9,142,232,.16), transparent 40%);
  overflow: hidden;
}
.service-card::before {
  content: "";
  position: absolute;
  right: -26px;
  top: -26px;
  width: 92px;
  height: 92px;
  border: 16px solid rgba(9,142,232,.08);
  border-radius: 999px;
}
.card-number {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  width: 44px;
  height: 44px;
  border-radius: 8px;
  color: #fff;
  background: var(--blue-dark);
  font-weight: 900;
}
.service-card h3 { margin-top: 22px; }
.service-card p { color: var(--ink); font-weight: 700; }
.service-card ul { padding-left: 18px; color: var(--muted); }
.service-card li + li { margin-top: 8px; }

.visual-band {
  display: grid;
  grid-template-columns: minmax(0, .82fr) minmax(0, 1.18fr);
  gap: clamp(28px, 5vw, 72px);
  align-items: center;
  background: linear-gradient(135deg, var(--navy), #0b3b63);
  color: #fff;
}
.visual-band h2 { color: #fff; }
.visual-copy p:not(.eyebrow) { color: #d7e8f5; }
.mini-list {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 10px;
  margin-top: 24px;
}
.mini-list span {
  padding: 12px;
  border: 1px solid rgba(255,255,255,.16);
  border-radius: 8px;
  background: rgba(255,255,255,.08);
  font-weight: 800;
}
.visual-image {
  margin: 0;
  border-radius: 8px;
  overflow: hidden;
  box-shadow: 0 24px 60px rgba(0,0,0,.26);
}
.visual-image img {
  width: 100%;
  height: min(520px, 46vw);
  object-fit: cover;
}

.method {
  display: grid;
  grid-template-columns: minmax(0, .8fr) minmax(0, 1.2fr);
  gap: clamp(28px, 5vw, 72px);
  background: var(--soft);
}
.method-copy p:last-child { color: var(--muted); }
.steps { display: grid; gap: 14px; }
.steps article {
  padding: 22px;
  border-left: 5px solid var(--blue);
  border-radius: 6px;
  background: #fff;
}
.steps p { margin: 8px 0 0; color: var(--muted); }

.sectors { background: #fff; }
.sector-grid {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 16px;
}
.sector-grid article {
  min-height: 180px;
  padding: 24px;
  border-radius: 8px;
  color: #fff;
  background: linear-gradient(145deg, #0a2745, #075f9d);
  box-shadow: var(--shadow);
}
.sector-grid article:nth-child(2) { background: linear-gradient(145deg, #0c3856, #1883bd); }
.sector-grid article:nth-child(3) { background: linear-gradient(145deg, #12314b, #3f8f62); }
.sector-grid article:nth-child(4) { background: linear-gradient(145deg, #05213c, #0aa0d0); }
.sector-grid strong { display: block; font-size: 1.28rem; }
.sector-grid p { color: rgba(255,255,255,.84); margin-bottom: 0; }

.news-band { background: #fff; }
.news-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 16px;
}
.news-grid article {
  padding: 24px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: linear-gradient(180deg, #fff, var(--soft));
}
.news-grid p { color: var(--muted); margin-bottom: 0; }

.final-cta {
  display: grid;
  grid-template-columns: minmax(0, 1fr) auto;
  gap: 24px;
  align-items: center;
  padding: clamp(34px, 5vw, 58px) clamp(18px, 5vw, 72px);
  color: #fff;
  background:
    linear-gradient(90deg, rgba(7,29,53,.96), rgba(5,98,167,.86)),
    url("assets/ecotax-hero-consultoria.jpg") center / cover no-repeat;
}
.final-cta h2 { max-width: 850px; color: #fff; }
.final-cta .eyebrow { color: var(--aqua); }
.final-cta .btn.primary { background: #fff; color: var(--navy); }

.contact {
  display: grid;
  grid-template-columns: minmax(0, .8fr) minmax(320px, 1fr);
  gap: clamp(28px, 5vw, 72px);
  background: var(--soft);
}
.contact a { color: var(--blue-dark); font-weight: 800; }
.contact-form {
  display: grid;
  gap: 14px;
  padding: 24px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #fff;
  box-shadow: var(--shadow);
}
.contact-form label:not(.check) { display: grid; gap: 6px; font-weight: 800; }
input, textarea {
  width: 100%;
  padding: 12px 14px;
  border: 1px solid #c9d7e2;
  border-radius: 6px;
  font: inherit;
}
input:focus, textarea:focus { outline: 3px solid rgba(9,142,232,.18); border-color: var(--blue); }
.check { display: flex; gap: 10px; align-items: flex-start; color: var(--muted); font-size: .94rem; }
.check input { width: auto; margin-top: 5px; }
.form-note { margin: 0; color: var(--muted); font-size: .86rem; }

.site-footer {
  display: grid;
  grid-template-columns: 220px minmax(0, 1fr) auto;
  gap: 24px;
  align-items: center;
  padding: 30px clamp(18px, 5vw, 72px);
  color: #eaf6ff;
  background: var(--navy);
}
.site-footer img { width: 200px; height: 82px; object-fit: cover; object-position: 50% 30%; border-radius: 6px; }
.site-footer p { margin: 4px 0 0; color: #b9cfdf; }
.site-footer nav { display: flex; gap: 18px; flex-wrap: wrap; }
.site-footer a { color: #fff; font-weight: 800; }

.legal-main {
  max-width: 980px;
  margin: 0 auto;
  padding: clamp(42px, 7vw, 86px) 18px;
}
.legal-main h1 { font-size: clamp(2rem, 4vw, 3.6rem); }
.legal-main h2 { margin-top: 34px; font-size: 1.45rem; }
.legal-main p, .legal-main li { color: var(--muted); }
.legal-main table { width: 100%; border-collapse: collapse; margin: 24px 0; }
.legal-main th, .legal-main td { padding: 12px; border: 1px solid var(--line); text-align: left; vertical-align: top; }
.legal-main th { background: var(--soft); color: var(--navy); }

.cookie-banner {
  position: fixed;
  left: 18px;
  right: 18px;
  bottom: 18px;
  z-index: 40;
  display: grid;
  grid-template-columns: minmax(0, 1fr) auto;
  gap: 18px;
  align-items: center;
  max-width: 1080px;
  margin: 0 auto;
  padding: 18px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #fff;
  box-shadow: var(--shadow);
}
.cookie-banner[hidden] { display: none; }
.cookie-banner p { margin: 4px 0 0; color: var(--muted); }
.cookie-actions { display: flex; gap: 10px; flex-wrap: wrap; justify-content: flex-end; }
.cookie-dialog {
  width: min(460px, calc(100vw - 28px));
  border: 1px solid var(--line);
  border-radius: 8px;
  box-shadow: var(--shadow);
}
.cookie-dialog menu { display: flex; justify-content: flex-end; gap: 10px; padding: 0; margin: 22px 0 0; }

@media (max-width: 1050px) {
  .proof-strip, .sector-grid { grid-template-columns: repeat(2, 1fr); }
  .service-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); }
}

@media (max-width: 760px) {
  .site-header { min-height: 72px; }
  .brand { flex-basis: 190px; }
  .brand img { width: 190px; height: 50px; }
  .menu-toggle {
    position: fixed;
    left: calc(100vw - 115px);
    top: 16px;
  }
  .main-nav {
    position: absolute;
    top: 72px;
    left: 0;
    right: 0;
    display: none;
    padding: 18px;
    border-bottom: 1px solid var(--line);
    background: #fff;
  }
  .main-nav.open { display: grid; }
  .hero, .intro, .method, .contact, .visual-band, .final-cta { grid-template-columns: 1fr; }
  .hero { min-height: auto; }
  .hero-bg {
    background:
      linear-gradient(180deg, rgba(255,255,255,.95), rgba(255,255,255,.9) 55%, rgba(255,255,255,.64)),
      url("assets/ecotax-hero-consultoria.jpg") center / cover no-repeat;
    opacity: .58;
  }
  h1 { font-size: 2.18rem; }
  .lead { font-size: 1.04rem; }
  .proof-strip, .service-grid, .news-grid, .sector-grid { grid-template-columns: 1fr; }
  .service-card { min-height: auto; }
  .visual-image img { height: 270px; }
  .mini-list { grid-template-columns: 1fr; }
  .site-footer { grid-template-columns: 1fr; }
  .cookie-banner { grid-template-columns: 1fr; }
  .cookie-actions { display: grid; grid-template-columns: 1fr; }
  .cookie-actions .btn { width: 100%; }
}

@media (max-width: 420px) {
  .site-header { padding-left: 14px; padding-right: 14px; }
  .brand { flex-basis: 154px; }
  .brand img { width: 154px; }
  .hero, .section { padding-left: 14px; padding-right: 14px; }
  h1 { font-size: 1.76rem; }
  .hero-actions .btn { width: 100%; }
  .cookie-banner { left: 8px; right: 8px; padding: 14px; }
}