:root{
  --ink:#14161a; --ink2:#4d525a; --ink3:#8b9099; --ink4:#b9bdc4;
  --paper:#ffffff; --paper2:#ffffff; --paper3:#f3eeec;
  --line:#eae4e2; --line2:#ddd5d2;
  --coral:#e85a44; --coral-d:#c9432f; --coral-soft:#fdeeea;
  --navy:#1c4b82; --navy-soft:#eaf0f7;
  --ease:cubic-bezier(.2,.7,.2,1);
}
*,*::before,*::after{box-sizing:border-box}
body{margin:0;background:#fff}
.art{
  font-family:'Figtree',system-ui,-apple-system,'Segoe UI',sans-serif;
  color:var(--ink); background:var(--paper2);
  -webkit-font-smoothing:antialiased; line-height:1.6;
  font-size:18px; padding:clamp(28px,5vw,72px) 0;
}
.art *{margin:0}
.col{width:min(680px,calc(100% - 40px));margin-inline:auto}

/* intestazione articolo */
.kick{font-size:.74rem;font-weight:700;letter-spacing:.14em;text-transform:uppercase;color:var(--coral)}
.h1{font-size:clamp(2rem,5.2vw,3.1rem);line-height:1.05;letter-spacing:-.035em;font-weight:700;margin-top:14px;text-wrap:balance}
.dek{color:var(--ink2);font-size:clamp(1.06rem,1.6vw,1.22rem);margin-top:18px;line-height:1.5;text-wrap:pretty}
.meta{display:flex;gap:16px;align-items:center;margin-top:22px;font-size:.86rem;color:var(--ink3);
  border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:12px 0}
.meta b{color:var(--ink2);font-weight:600}
.meta .dot{width:3px;height:3px;border-radius:50%;background:var(--ink4)}

/* corpo */
.art p{margin-top:20px;color:#25282e}
.art h2{font-size:clamp(1.35rem,2.6vw,1.7rem);letter-spacing:-.02em;font-weight:700;margin-top:52px;text-wrap:balance}
.art h2 + p{margin-top:14px}
.art strong{font-weight:700}.art em{font-style:italic}
.pull{border-left:3px solid var(--coral);padding:2px 0 2px 20px;margin-top:32px;font-size:1.24rem;line-height:1.35;
  letter-spacing:-.01em;font-weight:600;color:var(--ink);text-wrap:balance}
.note{margin-top:48px;background:var(--paper);border:1px solid var(--line);border-radius:14px;padding:18px 20px;
  font-size:.9rem;color:var(--ink2);line-height:1.5}
.note b{color:var(--ink)}

/* calcolatore */
.calc{margin-top:40px;background:var(--paper);border:1px solid var(--line2);border-radius:20px;
  padding:clamp(20px,3vw,30px);box-shadow:0 1px 2px rgba(20,22,26,.03),0 12px 34px -22px rgba(20,22,26,.18)}
.calc-k{font-size:.72rem;font-weight:700;letter-spacing:.13em;text-transform:uppercase;color:var(--ink3)}
.calc h3{font-size:1.28rem;letter-spacing:-.02em;font-weight:700;margin-top:8px}
.controls{display:grid;gap:22px;margin-top:24px}
.ctrl label{display:flex;justify-content:space-between;align-items:baseline;font-weight:600;font-size:.96rem}
.ctrl .val{font-variant-numeric:tabular-nums;color:var(--coral-d);font-weight:700;font-size:1.02rem}
.ctrl input[type=range]{-webkit-appearance:none;appearance:none;width:100%;height:6px;margin-top:12px;border-radius:99px;
  background:var(--paper3);outline-offset:4px;cursor:pointer}
.ctrl input[type=range]::-webkit-slider-thumb{-webkit-appearance:none;appearance:none;width:22px;height:22px;border-radius:50%;
  background:var(--coral);border:3px solid #fff;box-shadow:0 2px 6px rgba(200,67,47,.4);cursor:pointer;transition:transform .12s var(--ease)}
.ctrl input[type=range]::-webkit-slider-thumb:active{transform:scale(1.12)}
.ctrl input[type=range]::-moz-range-thumb{width:22px;height:22px;border-radius:50%;background:var(--coral);
  border:3px solid #fff;box-shadow:0 2px 6px rgba(200,67,47,.4);cursor:pointer}
.ctrl .hint{font-size:.8rem;color:var(--ink3);margin-top:8px}
.toggles{display:flex;flex-wrap:wrap;gap:10px}
.chip{display:inline-flex;align-items:center;gap:9px;border:1px solid var(--line2);background:var(--paper2);border-radius:11px;
  padding:11px 14px;cursor:pointer;font-size:.88rem;font-weight:600;color:var(--ink2);transition:.16s var(--ease);user-select:none}
.chip:hover{border-color:var(--ink4)}
.chip .box{width:18px;height:18px;border-radius:6px;border:2px solid var(--line2);display:grid;place-items:center;transition:.16s var(--ease);flex:none}
.chip .box svg{width:11px;height:11px;stroke:#fff;stroke-width:3.4;fill:none;opacity:0;transition:opacity .12s}
.chip[aria-pressed=true]{border-color:var(--coral);background:var(--coral-soft);color:var(--coral-d)}
.chip[aria-pressed=true] .box{background:var(--coral);border-color:var(--coral)}
.chip[aria-pressed=true] .box svg{opacity:1}
.result{margin-top:30px;border-top:1px solid var(--line);padding-top:26px}
.bar{height:56px;border-radius:12px;overflow:hidden;display:flex;background:var(--paper3);box-shadow:inset 0 0 0 1px var(--line)}
.seg{display:flex;align-items:center;padding:0 16px;color:#fff;font-weight:700;font-size:.92rem;white-space:nowrap;
  font-variant-numeric:tabular-nums;transition:width .5s var(--ease);overflow:hidden}
.seg--you{background:var(--navy)}
.seg--fee{background:var(--coral);justify-content:flex-end}
.legend{display:flex;gap:20px;margin-top:14px;font-size:.85rem;color:var(--ink2);flex-wrap:wrap}
.legend span{display:inline-flex;align-items:center;gap:8px;font-weight:600}
.legend i{width:11px;height:11px;border-radius:3px;flex:none}
.headline{margin-top:26px;font-size:clamp(1.1rem,2vw,1.32rem);line-height:1.4;font-weight:600;text-wrap:balance}
.headline b{color:var(--coral-d);font-variant-numeric:tabular-nums}
.compare{margin-top:16px;background:var(--navy-soft);border:1px solid #d3e0ee;border-radius:12px;padding:15px 17px;
  font-size:.94rem;line-height:1.45;color:#1a3a5e}
.compare b{color:var(--navy);font-variant-numeric:tabular-nums}
.cta{margin-top:56px;background:var(--ink);color:#fff;border-radius:20px;padding:clamp(26px,4vw,40px)}
.cta h3{font-size:clamp(1.4rem,3vw,1.9rem);letter-spacing:-.025em;font-weight:700;line-height:1.1;text-wrap:balance}
.cta p{color:#c7cbd2;margin-top:14px;font-size:1rem}
.cta .row{display:flex;gap:12px;flex-wrap:wrap;margin-top:24px;align-items:center}
.btn{display:inline-flex;align-items:center;gap:9px;font-weight:700;font-size:.98rem;border-radius:12px;padding:14px 22px;
  transition:.16s var(--ease);cursor:pointer;border:0;text-decoration:none}
.btn--coral{background:var(--coral);color:#fff}.btn--coral:hover{background:var(--coral-d)}
.btn--ghost{color:#fff;border:1px solid #3a3d44}.btn--ghost:hover{border-color:#5a5d64}
.cta small{display:block;margin-top:18px;color:#8b9099;font-size:.82rem;line-height:1.5}
.sig{margin-top:46px;padding-top:22px;border-top:1px solid var(--line);font-size:.9rem;color:var(--ink3)}
.sig b{color:var(--ink2);font-weight:600}

/* ── baseline contenuto WordPress importato ── */
.art-crumb{font-size:.82rem;color:var(--ink3);margin:0 0 12px;line-height:1.5}
.art-crumb a{color:var(--coral);text-decoration:none}
.art-crumb a:hover{text-decoration:underline}
.art-body{margin-top:8px}
.art-body>*{margin:0}
.art-body h1{font-size:clamp(1.6rem,3vw,2rem);font-weight:700;letter-spacing:-.02em;margin-top:44px}
.art-body h2{font-size:clamp(1.35rem,2.6vw,1.7rem);letter-spacing:-.02em;font-weight:700;margin-top:52px;text-wrap:balance}
.art-body h3{font-size:1.22rem;font-weight:700;margin-top:38px}
.art-body p{margin-top:20px;color:#25282e}
.art-body a{color:var(--navy);text-decoration:underline;text-underline-offset:2px;text-decoration-thickness:1px}
.art-body a:hover{color:var(--coral)}
.art-body strong{font-weight:700}.art-body em{font-style:italic}
.art-body ul,.art-body ol{margin-top:20px;padding-left:22px}
.art-body li{margin-top:8px}
.art-body img{max-width:100%;height:auto;border-radius:12px;display:block}
.art-body figure{margin-top:32px}
.art-body figure img{margin-inline:auto}
.art-body figcaption{font-size:.85rem;color:var(--ink3);text-align:center;margin-top:10px}
.art-body blockquote{border-left:3px solid var(--coral);padding:2px 0 2px 20px;margin-top:32px;font-size:1.18rem;line-height:1.4;font-weight:600;color:var(--ink)}
.art-body blockquote p{margin-top:8px}
.art-body table{width:100%;border-collapse:collapse;margin-top:28px;font-size:.95rem;display:block;overflow-x:auto}
.art-body th,.art-body td{border:1px solid var(--line2);padding:8px 12px;text-align:left}
.art-body iframe{max-width:100%;margin-top:28px;border-radius:12px}
/* articoli correlati */
.art-rel{margin-top:54px;border-top:1px solid var(--line);padding-top:22px}
.art-rel h2{font-size:.78rem;letter-spacing:.13em;text-transform:uppercase;color:var(--ink3);font-weight:700;margin:0}
.art-rel ul{list-style:none;padding:0;margin:16px 0 0;display:grid;gap:12px}
.art-rel a{color:var(--ink);text-decoration:none;font-weight:600;line-height:1.35;transition:color .15s}
.art-rel a:hover{color:var(--coral)}
.art-rel .rc{font-size:.72rem;font-weight:700;letter-spacing:.05em;text-transform:uppercase;color:var(--coral);margin-right:8px}
.art-cta{margin-top:40px;background:var(--coral-soft);border:1px solid var(--coral);border-radius:16px;padding:22px 24px;font-size:1rem;color:var(--ink2)}
.art-cta b{color:var(--coral-d)}
.art-cta a{display:inline-block;margin-top:12px;background:var(--coral);color:#fff;text-decoration:none;border-radius:10px;padding:10px 18px;font-weight:600}
.art-cta a:hover{background:var(--coral-d)}
/* callout "materia in evoluzione" + fonti (articoli fiscali rinfrescati) */
.art-body .warn{margin-top:24px;background:#fdf6e3;border:1px solid #ecd9a0;border-left:4px solid #b7791f;border-radius:0 12px 12px 0;padding:14px 18px;font-size:.95rem;color:#6b5518;line-height:1.5}
.art-body .warn b{color:#b7791f}
.art-body .note{margin-top:28px}
.art-body .art-src{margin-top:40px;border-top:1px solid var(--line);padding-top:16px;font-size:.85rem;color:var(--ink3);line-height:1.5}
.art-body .art-src a{color:var(--navy)}
/* archivio + categorie */
.arch{font-family:'Figtree',system-ui,sans-serif;background:var(--paper2);color:var(--ink);padding:clamp(28px,5vw,64px) 0}
.arch .bc{font-size:.85rem;color:var(--ink3);margin-bottom:8px}
.arch .bc a{color:var(--coral);text-decoration:none}
.arch h1{font-size:clamp(1.9rem,4vw,2.6rem);letter-spacing:-.03em;font-weight:700;margin:0}
.arch .intro{color:var(--ink2);max-width:60ch;margin:12px 0 0;font-size:1.06rem}
.arch .cat{margin-top:44px}
.arch .cat h2{font-size:1.3rem;font-weight:700;color:var(--coral);border-bottom:1px solid var(--line);padding-bottom:8px}
.arch .cat h2 a{color:inherit;text-decoration:none}
.arch>.col{width:min(1080px,calc(100% - 40px))}
.arch .cat h2 .cnt{font-size:.85rem;color:var(--ink3);font-weight:600;font-variant-numeric:tabular-nums;margin-left:4px}
.bl-cards{display:grid;grid-template-columns:repeat(auto-fill,minmax(288px,1fr));gap:16px;margin-top:20px}
.bl-card{background:var(--paper);border:1px solid var(--line);border-radius:16px;padding:18px 20px;text-decoration:none;color:var(--ink);display:flex;flex-direction:column;gap:8px;min-height:118px;transition:transform .18s var(--ease),border-color .18s,box-shadow .18s}
.bl-card:hover{transform:translateY(-3px);border-color:var(--line2);box-shadow:0 20px 42px -30px rgba(20,22,26,.45)}
.bl-card h3{font-size:1.05rem;font-weight:700;letter-spacing:-.01em;line-height:1.28;margin:0;text-wrap:balance}
.bl-card p{margin:0;color:var(--ink2);font-size:.88rem;line-height:1.45;display:-webkit-box;-webkit-line-clamp:2;-webkit-box-orient:vertical;overflow:hidden}
.bl-card .m{margin-top:auto;padding-top:6px;font-size:.78rem;color:var(--coral);font-weight:600}
.arch ul.list{list-style:none;padding:0;margin:16px 0 0;columns:2;column-gap:32px}
@media(max-width:640px){.arch ul.list{columns:1}}
.arch ul.list li{margin:0 0 10px;break-inside:avoid}
.arch ul.list a{color:var(--ink);text-decoration:none;font-weight:500;line-height:1.4}
.arch ul.list a:hover{color:var(--coral)}

.art-cta-mid{margin:28px 0;font-size:.95rem}
.art-cta-mid b{display:block;margin-bottom:2px}

/* copertina in cima all'articolo */
.cover{margin-top:28px}.cover img{display:block;width:100%;height:auto;border-radius:16px;border:1px solid var(--line)}

/* ── indice del blog e box di rimando (v5) ── */
.blog .hero{padding-bottom:30px}.blog h1{max-width:18ch}
.crumb{font-size:14px;color:var(--ink3);margin:0 0 14px}.crumb a{color:var(--ink2);text-decoration:none}
.shelfnav{display:flex;gap:10px;flex-wrap:wrap;margin-top:26px}.shelfnav a{border:1.5px solid var(--line);border-radius:999px;padding:10px 16px;font-weight:700;color:var(--ink);text-decoration:none;font-size:15px}.shelfnav a:hover{border-color:var(--ink)}
.shelf{padding:40px 0 10px;border-top:1px solid var(--line)}.shelf .sh{margin-bottom:20px}
.bgrid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}.bgrid.top{grid-template-columns:repeat(2,1fr)}
.bc{display:grid;grid-template-rows:auto 1fr;border:1px solid var(--line);border-radius:16px;overflow:hidden;text-decoration:none;color:var(--ink);background:#fff;transition:border-color .2s,transform .2s}.bc:hover{border-color:var(--ink);transform:translateY(-2px)}
.bc img,.bc .noimg{display:block;width:100%;height:150px;object-fit:cover;background:linear-gradient(135deg,#fdeeeb,#f6f6f7)}.bc.big img,.bc.big .noimg{height:200px}
.bc .bt{display:grid;gap:6px;padding:14px 16px 18px;align-content:start}.bc small{color:var(--ink3);font-size:12px;font-weight:600}.bc b{font-size:17px;line-height:1.25;letter-spacing:-.01em;text-wrap:balance}.bc.big b{font-size:21px}.bc .bd{color:var(--ink2);font-size:14px;line-height:1.5}
.blist{display:grid;gap:0;margin-top:10px}.br{display:flex;justify-content:space-between;gap:16px;align-items:baseline;padding:14px 0;border-top:1px solid var(--line);text-decoration:none;color:var(--ink)}.br b{font-weight:600;font-size:16px}.br small{color:var(--ink3);white-space:nowrap;font-size:13px}.br:hover b{color:var(--coral)}
.two{display:grid;grid-template-columns:1fr 1fr;gap:40px}
.nb{margin-top:44px;background:var(--paper);border-radius:20px;padding:26px 28px;font-family:'Figtree',system-ui,sans-serif}.nb.nb-mid{margin:36px 0}.nb .nb-k{font-size:12px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;color:var(--coral);margin:0 0 6px}.nb b{display:block;font-size:22px;letter-spacing:-.02em;line-height:1.15;margin-bottom:8px}.nb p{margin:0;color:var(--ink2);font-size:16px;line-height:1.5}.nb .nb-go{display:inline-block;margin-top:14px;background:var(--coral);color:#fff;border-radius:12px;padding:12px 18px;font-weight:700;text-decoration:none}.nb .nb-2{margin-top:12px;font-size:14px}.nb .nb-2 a{color:var(--ink2)}
.art-crumb{font-family:'Figtree',system-ui,sans-serif;font-size:13px;color:var(--ink3);margin-bottom:10px}.art-crumb a{color:var(--ink2);text-decoration:none}
.kick a{color:inherit;text-decoration:none}
.art-rel .rc{display:inline;border:0;padding:0;background:none;transform:none;box-shadow:none;font-size:.72rem;font-weight:700;letter-spacing:.05em;text-transform:uppercase;color:var(--coral);margin-right:8px;transition:none}
.bc .noimg{background:linear-gradient(135deg,var(--coral-soft),#fff 70%);position:relative}.bc .noimg::after{content:"";position:absolute;left:16px;bottom:14px;width:10px;height:10px;border-radius:50%;background:var(--coral)}
@media (max-width:860px){.bgrid,.bgrid.top,.two{grid-template-columns:1fr}.bc.big img{height:170px}}