.tax-section .gl-list{margin-top:32px}.tax-section details{border-top:1px solid rgba(0,0,0,.1);padding:18px 0}.tax-section details:last-of-type{border-bottom:1px solid rgba(0,0,0,.1)}.tax-section summary{cursor:pointer;list-style:none;display:flex;align-items:baseline;justify-content:space-between;gap:14px;padding-right:8px}.tax-section summary::-webkit-details-marker{display:none}.tax-section .gl-arrow{display:inline-block;flex-shrink:0;color:var(--accent, #c9a45c);font-size:.85em;transition:transform .2s ease}.tax-section details[open] .gl-arrow{transform:rotate(90deg)}.tax-section .gl-term{font-family:var(--font-serif, "Playfair Display", serif);font-style:normal;font-weight:600;font-size:1.15em;color:var(--ink, #0B1F3A);transition:color .15s ease}.tax-section .gl-term-alt{font-family:var(--font-sans);font-size:.75em;font-weight:400;color:var(--text-3);letter-spacing:0}.tax-section summary:hover .gl-term{color:var(--accent, #c9a45c)}.tax-section .gl-def{max-width:720px;margin:12px 0 0;color:#4a4a4a;line-height:1.6}#documents-required .tax-card ul{list-style:disc;padding-left:22px;margin:12px 0 0}#documents-required .tax-card ul li{margin-bottom:8px;line-height:1.55;color:#4a4a4a}#documents-required .tax-card ul li::marker{color:var(--accent, #c9a45c)}#spain-vs-dubai .compare-table{table-layout:fixed;width:100%}#spain-vs-dubai .compare-table th:nth-child(1),#spain-vs-dubai .compare-table td:nth-child(1){width:28%}#spain-vs-dubai .compare-table th:nth-child(2),#spain-vs-dubai .compare-table td:nth-child(2){width:26%}#spain-vs-dubai .compare-table th:nth-child(3),#spain-vs-dubai .compare-table td:nth-child(3){width:46%}#spain-vs-dubai .compare-table td{word-wrap:break-word;vertical-align:top}#glossary .gl-def{max-width:720px}#glossary .gl-def{margin:12px 0 0;color:#4a4a4a;line-height:1.6}#top-free-zones .compare-table{table-layout:fixed;width:100%}#top-free-zones .compare-table th:nth-child(1),#top-free-zones .compare-table td:nth-child(1){width:14%}#top-free-zones .compare-table th:nth-child(2),#top-free-zones .compare-table td:nth-child(2){width:14%}#top-free-zones .compare-table th:nth-child(3),#top-free-zones .compare-table td:nth-child(3){width:32%}#top-free-zones .compare-table th:nth-child(4),#top-free-zones .compare-table td:nth-child(4){width:18%}#top-free-zones .compare-table th:nth-child(5),#top-free-zones .compare-table td:nth-child(5){width:22%}#top-free-zones .compare-table td{word-wrap:break-word;vertical-align:top}#top-jurisdicciones .compare-table th:nth-child(1),#top-jurisdicciones .compare-table td:nth-child(1){width:22%}#top-jurisdicciones .compare-table th:nth-child(4),#top-jurisdicciones .compare-table td:nth-child(4){width:22%}#documentos .tax-card ul{list-style:disc;padding-left:22px;margin:12px 0 0}#documentos .tax-card ul li{margin-bottom:8px;line-height:1.55;color:#4a4a4a}#documentos .tax-card ul li::marker{color:var(--accent, #c9a45c)}#top-jurisdicciones .compare-table{table-layout:fixed;width:100%}#top-jurisdicciones .compare-table th:nth-child(1),#top-jurisdicciones .compare-table td:nth-child(1){width:18%}#top-jurisdicciones .compare-table th:nth-child(2),#top-jurisdicciones .compare-table td:nth-child(2){width:38%}#top-jurisdicciones .compare-table th:nth-child(3),#top-jurisdicciones .compare-table td:nth-child(3){width:18%}#top-jurisdicciones .compare-table th:nth-child(4),#top-jurisdicciones .compare-table td:nth-child(4){width:26%}#top-jurisdicciones .compare-table td{word-wrap:break-word;vertical-align:top}#top-jurisdicciones .recommended-badge{display:inline-block;margin-left:8px;padding:2px 8px;font-size:.72em;font-weight:600;letter-spacing:.5px;text-transform:uppercase;background:var(--accent, #c9a45c);color:#fff;border-radius:3px;vertical-align:middle}#comparativa-espana-dubai .compare-table{table-layout:fixed;width:100%}#comparativa-espana-dubai .compare-table th:nth-child(1),#comparativa-espana-dubai .compare-table td:nth-child(1){width:28%}#comparativa-espana-dubai .compare-table th:nth-child(2),#comparativa-espana-dubai .compare-table td:nth-child(2){width:26%}#comparativa-espana-dubai .compare-table th:nth-child(3),#comparativa-espana-dubai .compare-table td:nth-child(3){width:46%}#comparativa-espana-dubai .compare-table td{word-wrap:break-word;vertical-align:top}#glosario .gl-def{max-width:720px}#glosario .gl-def{margin:12px 0 0;color:#4a4a4a;line-height:1.6}#documentation-by-entity .gl-list{margin-top:32px}#documentation-by-entity details{border-top:1px solid rgba(0,0,0,.1);padding:18px 0}#documentation-by-entity details:last-of-type{border-bottom:1px solid rgba(0,0,0,.1)}#documentation-by-entity summary{cursor:pointer;list-style:none;display:flex;align-items:baseline;justify-content:space-between;gap:14px;padding-right:8px}#documentation-by-entity summary::-webkit-details-marker{display:none}#documentation-by-entity .gl-arrow{display:inline-block;flex-shrink:0;color:var(--accent, #c9a45c);font-size:.85em;transition:transform .2s ease}#documentation-by-entity details[open] .gl-arrow{transform:rotate(90deg)}#documentation-by-entity .gl-term{font-family:var(--font-serif, "Playfair Display", serif);font-style:normal;font-weight:600;font-size:1.15em;color:var(--ink, #0B1F3A);transition:color .15s ease}#documentation-by-entity summary:hover .gl-term{color:var(--accent, #c9a45c)}#documentation-by-entity .gl-def{max-width:760px;margin:12px 0 0;color:#4a4a4a;line-height:1.6}#documentation-by-entity .gl-def ul{margin:8px 0 0;padding-left:20px}#documentation-by-entity .gl-def li{margin-bottom:4px}#documentacion-empresa .gl-list{margin-top:32px}#documentacion-empresa details{border-top:1px solid rgba(0,0,0,.1);padding:18px 0}#documentacion-empresa details:last-of-type{border-bottom:1px solid rgba(0,0,0,.1)}#documentacion-empresa summary{cursor:pointer;list-style:none;display:flex;align-items:baseline;justify-content:space-between;gap:14px;padding-right:8px}#documentacion-empresa summary::-webkit-details-marker{display:none}#documentacion-empresa .gl-arrow{display:inline-block;flex-shrink:0;color:var(--accent, #c9a45c);font-size:.85em;transition:transform .2s ease}#documentacion-empresa details[open] .gl-arrow{transform:rotate(90deg)}#documentacion-empresa .gl-term{font-family:var(--font-serif, "Playfair Display", serif);font-style:normal;font-weight:600;font-size:1.15em;color:var(--ink, #0B1F3A);transition:color .15s ease}#documentacion-empresa summary:hover .gl-term{color:var(--accent, #c9a45c)}#documentacion-empresa .gl-def{max-width:760px;margin:12px 0 0;color:#4a4a4a;line-height:1.6}#documentacion-empresa .gl-def ul{margin:8px 0 0;padding-left:20px}#documentacion-empresa .gl-def li{margin-bottom:4px}.trc-flowchart{--trc-ink: #1a1a1a;--trc-muted: #525252;--trc-line: #c9c7c0;--trc-card: #ffffff;--trc-card-stroke: #d8d6cf;--trc-highlight: #cfe0ea;--trc-highlight-stroke: #5e8fae;--trc-yes: #d4e7c5;--trc-yes-stroke: #6f8f5b;--trc-no: #f4d8c1;--trc-no-stroke: #c08552;--trc-active: #2563eb;--trc-active-soft: #eff6ff;--trc-shadow: 0 1px 0 rgba(0,0,0,.04), 0 8px 24px rgba(0,0,0,.04);--trc-mono: ui-monospace, SFMono-Regular, Menlo, "Courier New", monospace;max-width:var(--max-w);margin:0 auto;padding-left:var(--pad);padding-right:var(--pad);font-family:Inter,system-ui,sans-serif;color:var(--trc-ink);-webkit-font-smoothing:antialiased}.trc-flowchart *{box-sizing:border-box}.trc-flowchart .trc-controls{display:flex;gap:8px;justify-content:flex-end;margin-bottom:16px}.trc-flowchart .trc-btn{font:500 13px Inter,system-ui,sans-serif;padding:9px 14px;border-radius:8px;border:1px solid var(--trc-card-stroke);background:var(--trc-card);color:var(--trc-ink);cursor:pointer;transition:all .15s}.trc-flowchart .trc-btn:hover{border-color:var(--trc-ink)}.trc-flowchart .trc-btn.trc-primary{background:var(--trc-ink);color:#fff;border-color:var(--trc-ink)}.trc-flowchart .trc-btn.trc-primary:hover{background:#000}.trc-flowchart .trc-canvas-wrap{position:relative;background:var(--trc-card);border:1px solid var(--trc-card-stroke);border-radius:14px;padding:28px 20px 24px;box-shadow:var(--trc-shadow);overflow:hidden}@media(max-width:1180px){.trc-flowchart .trc-canvas-wrap{padding:20px 10px;overflow-x:auto}}.trc-flowchart .trc-canvas-scaler{position:relative;width:1122px;height:969px;margin:0 auto;overflow:hidden}.trc-flowchart .trc-canvas{position:absolute;top:0;left:0;width:1320px;height:1140px;transform:scale(.85);transform-origin:top left}.trc-flowchart svg.trc-lines{position:absolute;inset:0;width:100%;height:100%;pointer-events:none}.trc-flowchart .trc-node{position:absolute;width:260px;min-height:132px;background:#f0eee7;border:1.5px solid #b8b6ae;border-radius:10px;padding:18px 18px 56px;display:flex;align-items:center;justify-content:center;text-align:center;font:500 14.5px/1.35 Inter,system-ui,sans-serif;color:var(--trc-ink);transition:all .25s ease}.trc-flowchart .trc-node.trc-highlight{background:var(--trc-highlight);border-color:var(--trc-highlight-stroke)}.trc-flowchart .trc-node.trc-dim{opacity:.35}.trc-flowchart .trc-node.trc-on{background:var(--trc-active-soft);border-color:var(--trc-active);box-shadow:0 0 0 4px #2563eb2e}.trc-flowchart .trc-node .trc-num{position:absolute;top:8px;left:12px;font:500 10px var(--trc-mono);letter-spacing:.1em;color:var(--trc-muted)}.trc-flowchart .trc-node .trc-answers{position:absolute;bottom:10px;left:0;right:0;display:flex;gap:8px;justify-content:center}.trc-flowchart .trc-ans{font:600 11px Inter,system-ui,sans-serif;letter-spacing:.04em;padding:5px 14px;border-radius:999px;cursor:pointer;border:1px solid transparent;transition:all .15s;background:#fff9;color:var(--trc-ink)}.trc-flowchart .trc-ans.trc-yes{border-color:var(--trc-yes-stroke)}.trc-flowchart .trc-ans.trc-no{border-color:var(--trc-no-stroke)}.trc-flowchart .trc-ans.trc-yes:hover{background:var(--trc-yes)}.trc-flowchart .trc-ans.trc-no:hover{background:var(--trc-no)}.trc-flowchart .trc-ans.trc-picked.trc-yes{background:var(--trc-yes);border-color:var(--trc-yes-stroke)}.trc-flowchart .trc-ans.trc-picked.trc-no{background:var(--trc-no);border-color:var(--trc-no-stroke)}.trc-flowchart .trc-result{position:absolute;width:260px;height:116px;border-radius:10px;display:flex;flex-direction:column;align-items:center;justify-content:center;text-align:center;font:600 18px Inter,system-ui,sans-serif;letter-spacing:-.01em;transition:all .25s ease}.trc-flowchart .trc-result .trc-tag{font:500 10px var(--trc-mono);letter-spacing:.14em;text-transform:uppercase;margin-bottom:6px;opacity:.7}.trc-flowchart .trc-result.trc-yes{background:#d8ebc9;border:1.5px solid #6f8f5b;color:#2b4a17}.trc-flowchart .trc-result.trc-no{background:#f8d9c0;border:1.5px solid #c08552;color:#5e2f0a}.trc-flowchart .trc-result.trc-dim{opacity:.35}.trc-flowchart .trc-result.trc-on{box-shadow:0 0 0 4px #2563eb38;transform:scale(1.02)}.trc-flowchart .trc-lbl{position:absolute;font:500 11px var(--trc-mono);color:var(--trc-muted);background:var(--trc-card);padding:1px 6px;border-radius:3px;pointer-events:none;transition:color .2s}.trc-flowchart .trc-lbl.trc-on{color:var(--trc-active);font-weight:700}.trc-flowchart .trc-legend{display:flex;gap:24px;align-items:center;flex-wrap:wrap;margin-top:24px;padding-top:20px;border-top:1px solid var(--trc-line);font-size:12.5px;color:var(--trc-muted)}.trc-flowchart .trc-legend-item{display:flex;align-items:center;gap:8px}.trc-flowchart .trc-sw{width:14px;height:14px;border-radius:3px;border:1.5px solid}.trc-flowchart .trc-sw.q{background:#f0eee7;border-color:#b8b6ae}.trc-flowchart .trc-sw.h{background:var(--trc-highlight);border-color:var(--trc-highlight-stroke)}.trc-flowchart .trc-sw.y{background:#d8ebc9;border-color:#6f8f5b}.trc-flowchart .trc-sw.n{background:#f8d9c0;border-color:#c08552}.trc-flowchart .trc-foot{margin-top:20px;font:500 11px var(--trc-mono);color:var(--trc-muted);letter-spacing:.04em}.trc-flowchart .trc-status{margin-top:16px;display:none;align-items:center;gap:12px;background:var(--trc-ink);color:#fff;padding:10px 18px;border-radius:999px;font:500 13px Inter,system-ui,sans-serif;width:fit-content}.trc-flowchart .trc-status.trc-show{display:inline-flex}.trc-flowchart .trc-status .trc-dot{width:8px;height:8px;border-radius:999px;background:#7ec96a}.trc-flowchart .trc-status .trc-dot.trc-bad{background:#e88a5a}.trc-flowchart .trc-status button{background:transparent;color:#aaa;border:none;cursor:pointer;font:500 12px Inter,sans-serif}.trc-flowchart .trc-status button:hover{color:#fff}#fees .fee-table-card{background:#f7f4ee;border:1px solid rgba(11,31,58,.08);border-radius:14px;padding:28px 26px;margin-top:32px}#fees .fee-table-eyebrow{display:inline-block;font-family:var(--font-sans, "Inter", sans-serif);font-size:11px;letter-spacing:.16em;text-transform:uppercase;color:var(--accent);margin-bottom:10px;font-weight:600}#fees .fee-table-title{font-family:var(--font-serif, "Playfair Display", serif);font-style:normal;font-weight:600;font-size:1.4em;color:var(--ink, #0B1F3A);margin:0 0 4px}#fees .fee-table-sub{font-size:13px;color:#4a4a4a;margin:0 0 18px}#fees .fee-cmp{width:100%;border-collapse:collapse;font-size:14px}#fees .fee-cmp th,#fees .fee-cmp td{padding:12px 10px;text-align:left;border-bottom:1px solid rgba(11,31,58,.08);vertical-align:baseline}#fees .fee-cmp thead th{font-family:var(--font-sans, "Inter", sans-serif);text-transform:uppercase;letter-spacing:.1em;font-size:11px;color:var(--accent);font-weight:600;border-bottom:2px solid rgba(201,164,92,.4)}#fees .fee-cmp tbody td:first-child{font-weight:500;color:var(--ink, #0B1F3A)}#fees .fee-cmp tbody td.fee-amount{font-family:var(--font-mono, ui-monospace, "SF Mono", monospace);font-weight:600;color:var(--ink, #0B1F3A);white-space:nowrap}#fees .fee-foot{font-size:12px;color:#4a4a4a;margin-top:14px;line-height:1.5}#comparison .cmp-table{width:100%;border-collapse:collapse;margin-top:32px;font-size:14px}#comparison .cmp-table th,#comparison .cmp-table td{padding:14px 16px;text-align:left;border-bottom:1px solid rgba(11,31,58,.1);vertical-align:top}#comparison .cmp-table thead th{font-family:var(--font-sans, "Inter", sans-serif);text-transform:uppercase;letter-spacing:.1em;font-size:11px;color:var(--accent);font-weight:600;border-bottom:2px solid rgba(201,164,92,.4)}#comparison .cmp-table tbody td:first-child{font-weight:600;color:var(--ink, #0B1F3A);width:24%}#comparison .cmp-table tbody tr:hover{background:#f7f4ee66}@media(max-width:800px){#comparison .cmp-table{font-size:13px}#comparison .cmp-table th,#comparison .cmp-table td{padding:10px 8px}}#glossary .gl-list{margin-top:32px}#glossary details{border-top:1px solid rgba(0,0,0,.1);padding:18px 0}#glossary details:last-of-type{border-bottom:1px solid rgba(0,0,0,.1)}#glossary summary{cursor:pointer;list-style:none;display:flex;align-items:baseline;justify-content:space-between;gap:14px;padding-right:8px}#glossary summary::-webkit-details-marker{display:none}#glossary .gl-arrow{display:inline-block;flex-shrink:0;color:var(--accent, #c9a45c);font-size:.85em;transition:transform .2s ease}#glossary details[open] .gl-arrow{transform:rotate(90deg)}#glossary .gl-term{font-family:var(--font-serif, "Playfair Display", serif);font-style:normal;font-weight:600;font-size:1.15em;color:var(--ink, #0B1F3A);transition:color .15s ease}#glossary summary:hover .gl-term{color:var(--accent, #c9a45c)}#glossary .gl-def{max-width:720px;margin:12px 0 0;color:#4a4a4a;line-height:1.6}#tasas .fee-table-card{background:#f7f4ee;border:1px solid rgba(11,31,58,.08);border-radius:14px;padding:28px 26px;margin-top:32px}#tasas .fee-table-eyebrow{display:inline-block;font-family:var(--font-sans, "Inter", sans-serif);font-size:11px;letter-spacing:.16em;text-transform:uppercase;color:var(--accent);margin-bottom:10px;font-weight:600}#tasas .fee-table-title{font-family:var(--font-serif, "Playfair Display", serif);font-style:normal;font-weight:600;font-size:1.4em;color:var(--ink, #0B1F3A);margin:0 0 4px}#tasas .fee-table-sub{font-size:13px;color:#4a4a4a;margin:0 0 18px}#tasas .fee-cmp{width:100%;border-collapse:collapse;font-size:14px}#tasas .fee-cmp th,#tasas .fee-cmp td{padding:12px 10px;text-align:left;border-bottom:1px solid rgba(11,31,58,.08);vertical-align:baseline}#tasas .fee-cmp thead th{font-family:var(--font-sans, "Inter", sans-serif);text-transform:uppercase;letter-spacing:.1em;font-size:11px;color:var(--accent);font-weight:600;border-bottom:2px solid rgba(201,164,92,.4)}#tasas .fee-cmp tbody td:first-child{font-weight:500;color:var(--ink, #0B1F3A)}#tasas .fee-cmp tbody td.fee-amount{font-family:var(--font-mono, ui-monospace, "SF Mono", monospace);font-weight:600;color:var(--ink, #0B1F3A);white-space:nowrap}#tasas .fee-foot{font-size:12px;color:#4a4a4a;margin-top:14px;line-height:1.5}#adgm .branches{display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:28px;margin:32px auto 0;max-width:var(--max-w, 1320px);padding-inline:var(--pad, clamp(24px, 5vw, 64px));box-sizing:border-box;width:100%}#adgm .branch-card{background:#f7f4ee;border:1px solid rgba(11,31,58,.08);border-radius:14px;padding:30px 28px;display:flex;flex-direction:column}#adgm .branch-eyebrow{display:inline-block;font-family:var(--font-sans, "Inter", sans-serif);font-size:11px;letter-spacing:.16em;text-transform:uppercase;color:var(--accent);margin-bottom:10px;font-weight:600}#adgm .branch-title{font-family:var(--font-serif, "Playfair Display", serif);font-style:normal;font-weight:600;font-size:1.5em;color:var(--ink, #0B1F3A);margin:0 0 6px;line-height:1.25}#adgm .branch-sub{font-size:13px;color:#4a4a4a;margin:0 0 22px;line-height:1.5}#adgm .branch-list{list-style:none;padding:0;margin:0}#adgm .branch-list li{padding:10px 0;border-bottom:1px solid rgba(11,31,58,.08);display:grid;grid-template-columns:110px 1fr;gap:14px;font-size:14px;color:#2a2a2a;line-height:1.5}#adgm .branch-list li:last-child{border-bottom:none}#adgm .branch-list .bk{font-family:var(--font-sans, "Inter", sans-serif);font-size:11px;letter-spacing:.08em;text-transform:uppercase;color:var(--accent);font-weight:600;padding-top:2px}#comparativa .cmp-table{width:100%;border-collapse:collapse;margin-top:32px;font-size:14px}#comparativa .cmp-table th,#comparativa .cmp-table td{padding:14px 16px;text-align:left;border-bottom:1px solid rgba(11,31,58,.1);vertical-align:top}#comparativa .cmp-table thead th{font-family:var(--font-sans, "Inter", sans-serif);text-transform:uppercase;letter-spacing:.1em;font-size:11px;color:var(--accent);font-weight:600;border-bottom:2px solid rgba(201,164,92,.4)}#comparativa .cmp-table tbody td:first-child{font-weight:600;color:var(--ink, #0B1F3A);width:24%}#comparativa .cmp-table tbody tr:hover{background:#f7f4ee66}@media(max-width:800px){#comparativa .cmp-table{font-size:13px}#comparativa .cmp-table th,#comparativa .cmp-table td{padding:10px 8px}}#glosario .gl-list{margin-top:32px}#glosario details{border-top:1px solid rgba(0,0,0,.1);padding:18px 0}#glosario details:last-of-type{border-bottom:1px solid rgba(0,0,0,.1)}#glosario summary{cursor:pointer;list-style:none;display:flex;align-items:baseline;justify-content:space-between;gap:14px;padding-right:8px}#glosario summary::-webkit-details-marker{display:none}#glosario .gl-arrow{display:inline-block;flex-shrink:0;color:var(--accent, #c9a45c);font-size:.85em;transition:transform .2s ease}#glosario details[open] .gl-arrow{transform:rotate(90deg)}#glosario .gl-term{font-family:var(--font-serif, "Playfair Display", serif);font-style:normal;font-weight:600;font-size:1.15em;color:var(--ink, #0B1F3A);transition:color .15s ease}#glosario summary:hover .gl-term{color:var(--accent, #c9a45c)}#glosario .gl-def{max-width:720px;margin:12px 0 0;color:#4a4a4a;line-height:1.6}