.avia-section.av-145nae-651eae05fb78bdd4dd273144f78011ac{
background-repeat:no-repeat;
background-image:url(https://www.bufetllinas.com/wp-content/uploads/2018/05/hero-blurred.jpg);
background-position:50% 50%;
background-attachment:scroll;
}
.avia-section.av-145nae-651eae05fb78bdd4dd273144f78011ac .av-section-color-overlay{
opacity:0.6;
background-color:#084a79;
}

#top .flex_column.av-jgf3pjem-ee2a691ebc0a9a100bc99d372a9c72ca{
margin-top:0px;
margin-bottom:0px;
}
.flex_column.av-jgf3pjem-ee2a691ebc0a9a100bc99d372a9c72ca{
border-radius:0px 0px 0px 0px;
padding:0px 0px 0px 0px;
}
.responsive #top #wrap_all .flex_column.av-jgf3pjem-ee2a691ebc0a9a100bc99d372a9c72ca{
margin-top:0px;
margin-bottom:0px;
}

#top .av-special-heading.av-k0mceu65-a7f07cc93face345308b042b3355bfb7{
margin:0 0 0 0;
padding-bottom:0;
color:#ffffff;
font-size:4vw;
}
body .av-special-heading.av-k0mceu65-a7f07cc93face345308b042b3355bfb7 .av-special-heading-tag .heading-char{
font-size:25px;
}
#top #wrap_all .av-special-heading.av-k0mceu65-a7f07cc93face345308b042b3355bfb7 .av-special-heading-tag{
font-size:4vw;
}
.av-special-heading.av-k0mceu65-a7f07cc93face345308b042b3355bfb7 .special-heading-inner-border{
border-color:#ffffff;
}
.av-special-heading.av-k0mceu65-a7f07cc93face345308b042b3355bfb7 .av-subheading{
font-size:25px;
}

#top .flex_column_table.av-equal-height-column-flextable.av-9wkhy-5ed4af79147f0dcde769d4715d43c308{
margin-top:0px;
margin-bottom:70px;
}
.flex_column.av-9wkhy-5ed4af79147f0dcde769d4715d43c308{
border-radius:3px 3px 3px 3px;
padding:40px 40px 40px 40px;
background-color:#094978;
background:url(https://www.bufetllinas.com/wp-content/uploads/2019/09/Bufet-Llinas-Fiscalidad-general-img.jpg) 50% 50% no-repeat scroll, linear-gradient( to top right, #094978, #105e96 );
}

.av_font_icon.av-jgf8v45f-34399629fd3176d4ef7f27fcf1df8ca1{
color:#ffffff;
border-color:#ffffff;
}
.avia-svg-icon.av-jgf8v45f-34399629fd3176d4ef7f27fcf1df8ca1 svg:first-child{
stroke:#ffffff;
fill:#ffffff;
}
.av_font_icon.av-jgf8v45f-34399629fd3176d4ef7f27fcf1df8ca1 .av-icon-char{
font-size:70px;
line-height:70px;
}

#top .av-special-heading.av-1tg3df-857dc434e775736d6ffa15e4bc0b0961{
margin:25px 0 0 0;
padding-bottom:10px;
color:#ffffff;
}
body .av-special-heading.av-1tg3df-857dc434e775736d6ffa15e4bc0b0961 .av-special-heading-tag .heading-char{
font-size:25px;
}
.av-special-heading.av-1tg3df-857dc434e775736d6ffa15e4bc0b0961 .special-heading-inner-border{
border-color:#ffffff;
}
.av-special-heading.av-1tg3df-857dc434e775736d6ffa15e4bc0b0961 .av-subheading{
font-size:15px;
}

#top .av_textblock_section.av-jgds8wgh-fd07a471ded69e3ba48efd7c3909c9a3 .avia_textblock{
color:#ffffff;
}

#top .av_textblock_section.av-jgds8wgh-fd07a471ded69e3ba48efd7c3909c9a3 .avia_textblock{
color:#ffffff;
}

#top .av_textblock_section.av-jgds8wgh-fd07a471ded69e3ba48efd7c3909c9a3 .avia_textblock{
color:#ffffff;
}

#top .av_textblock_section.av-jgds8wgh-fd07a471ded69e3ba48efd7c3909c9a3 .avia_textblock{
color:#ffffff;
}

#top .av_textblock_section.av-jgds8wgh-fd07a471ded69e3ba48efd7c3909c9a3 .avia_textblock{
color:#ffffff;
}

#top .hr.hr-invisible.av-jgf4q5kq-825be37ac99d4b015f13ff5abc085756{
height:20px;
}

#top .hr.hr-invisible.av-jgf4q5kq-825be37ac99d4b015f13ff5abc085756{
height:20px;
}

#top .hr.hr-invisible.av-jgf4q5kq-825be37ac99d4b015f13ff5abc085756{
height:20px;
}

#top .hr.hr-invisible.av-jgf4q5kq-825be37ac99d4b015f13ff5abc085756{
height:20px;
}

#top .hr.hr-invisible.av-jgf4q5kq-825be37ac99d4b015f13ff5abc085756{
height:20px;
}

#top #wrap_all .avia-button.av-jgf4ovnq-6b162be8a295f9bd238d8b20964ea6cc{
background-color:#ffffff;
border-color:#ffffff;
color:#000000;
transition:all 0.4s ease-in-out;
}
#top #wrap_all .avia-button.av-jgf4ovnq-6b162be8a295f9bd238d8b20964ea6cc .avia-svg-icon svg:first-child{
fill:#000000;
stroke:#000000;
}

#top #wrap_all .avia-button.av-jgf4ovnq-6b162be8a295f9bd238d8b20964ea6cc{
background-color:#ffffff;
border-color:#ffffff;
color:#000000;
transition:all 0.4s ease-in-out;
}
#top #wrap_all .avia-button.av-jgf4ovnq-6b162be8a295f9bd238d8b20964ea6cc .avia-svg-icon svg:first-child{
fill:#000000;
stroke:#000000;
}

#top #wrap_all .avia-button.av-jgf4ovnq-6b162be8a295f9bd238d8b20964ea6cc{
background-color:#ffffff;
border-color:#ffffff;
color:#000000;
transition:all 0.4s ease-in-out;
}
#top #wrap_all .avia-button.av-jgf4ovnq-6b162be8a295f9bd238d8b20964ea6cc .avia-svg-icon svg:first-child{
fill:#000000;
stroke:#000000;
}

#top #wrap_all .avia-button.av-jgf4ovnq-6b162be8a295f9bd238d8b20964ea6cc{
background-color:#ffffff;
border-color:#ffffff;
color:#000000;
transition:all 0.4s ease-in-out;
}
#top #wrap_all .avia-button.av-jgf4ovnq-6b162be8a295f9bd238d8b20964ea6cc .avia-svg-icon svg:first-child{
fill:#000000;
stroke:#000000;
}

#top #wrap_all .avia-button.av-jgf4ovnq-6b162be8a295f9bd238d8b20964ea6cc{
background-color:#ffffff;
border-color:#ffffff;
color:#000000;
transition:all 0.4s ease-in-out;
}
#top #wrap_all .avia-button.av-jgf4ovnq-6b162be8a295f9bd238d8b20964ea6cc .avia-svg-icon svg:first-child{
fill:#000000;
stroke:#000000;
}

#top #wrap_all .avia-button.av-jgf4ovnq-6b162be8a295f9bd238d8b20964ea6cc{
background-color:#ffffff;
border-color:#ffffff;
color:#000000;
transition:all 0.4s ease-in-out;
}
#top #wrap_all .avia-button.av-jgf4ovnq-6b162be8a295f9bd238d8b20964ea6cc .avia-svg-icon svg:first-child{
fill:#000000;
stroke:#000000;
}

#top .flex_column_table.av-equal-height-column-flextable.av-9wkhy-8474f0e814d9d7d8939ab67e892e4db6{
margin-top:0px;
margin-bottom:70px;
}
.flex_column.av-9wkhy-8474f0e814d9d7d8939ab67e892e4db6{
border-radius:3px 3px 3px 3px;
padding:40px 40px 40px 40px;
background-color:#f7f7f7;
}

#top .flex_column_table.av-equal-height-column-flextable.av-9wkhy-8474f0e814d9d7d8939ab67e892e4db6{
margin-top:0px;
margin-bottom:0px;
}
.flex_column.av-9wkhy-8474f0e814d9d7d8939ab67e892e4db6{
border-radius:3px 3px 3px 3px;
padding:40px 40px 40px 40px;
background-color:#f7f7f7;
}

#top .flex_column_table.av-equal-height-column-flextable.av-9wkhy-8474f0e814d9d7d8939ab67e892e4db6{
margin-top:0px;
margin-bottom:70px;
}
.flex_column.av-9wkhy-8474f0e814d9d7d8939ab67e892e4db6{
border-radius:3px 3px 3px 3px;
padding:40px 40px 40px 40px;
background-color:#f7f7f7;
}

#top .av-special-heading.av-1mnx8z-1dff2133150058784f293f0fa44e8697{
margin:25px 0 0 0;
padding-bottom:10px;
}
body .av-special-heading.av-1mnx8z-1dff2133150058784f293f0fa44e8697 .av-special-heading-tag .heading-char{
font-size:25px;
}
.av-special-heading.av-1mnx8z-1dff2133150058784f293f0fa44e8697 .av-subheading{
font-size:15px;
}

#top .flex_column_table.av-equal-height-column-flextable.av-9wkhy-8cecb4e35470c6d0acfbba93bb06ed50{
margin-top:0px;
margin-bottom:70px;
}
.flex_column.av-9wkhy-8cecb4e35470c6d0acfbba93bb06ed50{
border-radius:3px 3px 3px 3px;
padding:40px 40px 40px 40px;
background-color:#f7f7f7;
}

#top .flex_column_table.av-equal-height-column-flextable.av-9wkhy-8cecb4e35470c6d0acfbba93bb06ed50{
margin-top:0px;
margin-bottom:70px;
}
.flex_column.av-9wkhy-8cecb4e35470c6d0acfbba93bb06ed50{
border-radius:3px 3px 3px 3px;
padding:40px 40px 40px 40px;
background-color:#f7f7f7;
}

#top .av-special-heading.av-1dnhgr-52f0396d30b61e50d0872cae71baaa2d{
margin:25px 0 0 0;
padding-bottom:10px;
}
body .av-special-heading.av-1dnhgr-52f0396d30b61e50d0872cae71baaa2d .av-special-heading-tag .heading-char{
font-size:25px;
}
.av-special-heading.av-1dnhgr-52f0396d30b61e50d0872cae71baaa2d .av-subheading{
font-size:15px;
}

#top .flex_column_table.av-equal-height-column-flextable.av-9wkhy-8059f913864039ac307627a6e47fa05d{
margin-top:0px;
margin-bottom:70px;
}
.flex_column.av-9wkhy-8059f913864039ac307627a6e47fa05d{
border-radius:3px 3px 3px 3px;
padding:40px 40px 40px 40px;
background-color:#094978;
background:url(https://www.bufetllinas.com/wp-content/uploads/2019/09/Bufet-Llinas-imposicion-directa-img.jpg) 50% 50% no-repeat scroll, linear-gradient( to top right, #094978, #105e96 );
}

.av_font_icon.av-jgf8v45f-45141fe0f20952c6697d680262ea5e66{
color:#ffffff;
border-color:#ffffff;
}
.avia-svg-icon.av-jgf8v45f-45141fe0f20952c6697d680262ea5e66 svg:first-child{
stroke:#ffffff;
fill:#ffffff;
}
.av_font_icon.av-jgf8v45f-45141fe0f20952c6697d680262ea5e66 .av-icon-char{
font-size:70px;
line-height:70px;
}

#top .av-special-heading.av-16s557-a80120190239ef2e4957950c32a13e2f{
margin:25px 0 0 0;
padding-bottom:10px;
color:#ffffff;
}
body .av-special-heading.av-16s557-a80120190239ef2e4957950c32a13e2f .av-special-heading-tag .heading-char{
font-size:25px;
}
.av-special-heading.av-16s557-a80120190239ef2e4957950c32a13e2f .special-heading-inner-border{
border-color:#ffffff;
}
.av-special-heading.av-16s557-a80120190239ef2e4957950c32a13e2f .av-subheading{
font-size:15px;
}

#top .flex_column_table.av-equal-height-column-flextable.av-9wkhy-2134728e21dfe8dc116f8bb9c62a6973{
margin-top:0px;
margin-bottom:0px;
}
.flex_column.av-9wkhy-2134728e21dfe8dc116f8bb9c62a6973{
border-radius:3px 3px 3px 3px;
padding:40px 40px 40px 40px;
background-color:#094978;
background:url(https://www.bufetllinas.com/wp-content/uploads/2019/09/Bufet-Llinas-imposicion-indirecta-img.jpg) 50% 50% no-repeat scroll, linear-gradient( to top right, #094978, #105e96 );
}

.av_font_icon.av-jgf8v45f-fe7324b0229edd780b87871ead9ae093{
color:#ffffff;
border-color:#ffffff;
}
.avia-svg-icon.av-jgf8v45f-fe7324b0229edd780b87871ead9ae093 svg:first-child{
stroke:#ffffff;
fill:#ffffff;
}
.av_font_icon.av-jgf8v45f-fe7324b0229edd780b87871ead9ae093 .av-icon-char{
font-size:70px;
line-height:70px;
}

#top .av-special-heading.av-14gx03-521864a6960d229b9f25c8e0ac96bea7{
margin:25px 0 0 0;
padding-bottom:10px;
color:#ffffff;
}
body .av-special-heading.av-14gx03-521864a6960d229b9f25c8e0ac96bea7 .av-special-heading-tag .heading-char{
font-size:25px;
}
.av-special-heading.av-14gx03-521864a6960d229b9f25c8e0ac96bea7 .special-heading-inner-border{
border-color:#ffffff;
}
.av-special-heading.av-14gx03-521864a6960d229b9f25c8e0ac96bea7 .av-subheading{
font-size:15px;
}

#top .av-special-heading.av-uogqb-d6b7d1c40e77e74da0b1de07c439f5c5{
margin:25px 0 0 0;
padding-bottom:10px;
}
body .av-special-heading.av-uogqb-d6b7d1c40e77e74da0b1de07c439f5c5 .av-special-heading-tag .heading-char{
font-size:25px;
}
.av-special-heading.av-uogqb-d6b7d1c40e77e74da0b1de07c439f5c5 .av-subheading{
font-size:15px;
}

.avia-section.av-qet8u-8baf9b217460fe1f32d356d5d00b0ace{
background-color:#094978;
background:linear-gradient( to top right, #094978, #105e96 );
}

.flex_column.av-lsyke-2634925810cdf971c2a347148155bd71{
border-radius:0px 0px 0px 0px;
padding:0px 0px 0px 0px;
}

#top .av-special-heading.av-k0nkucsv-254aef72bd5b97029c349dca6c3b6aee{
padding-bottom:30px;
color:#ffffff;
font-size:27px;
}
body .av-special-heading.av-k0nkucsv-254aef72bd5b97029c349dca6c3b6aee .av-special-heading-tag .heading-char{
font-size:25px;
}
#top #wrap_all .av-special-heading.av-k0nkucsv-254aef72bd5b97029c349dca6c3b6aee .av-special-heading-tag{
font-size:27px;
}
.av-special-heading.av-k0nkucsv-254aef72bd5b97029c349dca6c3b6aee .special-heading-inner-border{
border-color:#ffffff;
}
.av-special-heading.av-k0nkucsv-254aef72bd5b97029c349dca6c3b6aee .av-subheading{
font-size:15px;
}

#top .flex_column_table.av-equal-height-column-flextable.av-9wkhy-9725d40a1f484d724c8b31e9861a728b{
margin-top:0px;
margin-bottom:70px;
}
.flex_column.av-9wkhy-9725d40a1f484d724c8b31e9861a728b{
border-radius:3px 3px 3px 3px;
padding:40px 40px 40px 40px;
background-color:#094978;
background:url(https://www.bufetllinas.com/wp-content/uploads/2019/09/Bufet-Llinas-Precios-de-Transferencia-img.jpg) 50% 50% no-repeat scroll, linear-gradient( to top right, #094978, #105e96 );
}

.av_font_icon.av-jgf8v45f-cd73fa1f9c85a86316e77c17257719ac{
color:#ffffff;
border-color:#ffffff;
}
.avia-svg-icon.av-jgf8v45f-cd73fa1f9c85a86316e77c17257719ac svg:first-child{
stroke:#ffffff;
fill:#ffffff;
}
.av_font_icon.av-jgf8v45f-cd73fa1f9c85a86316e77c17257719ac .av-icon-char{
font-size:70px;
line-height:70px;
}

#top .av-special-heading.av-qhscj-ec5148f42a3ef4ce467ce61a9aa35760{
margin:25px 0 0 0;
padding-bottom:10px;
color:#ffffff;
}
body .av-special-heading.av-qhscj-ec5148f42a3ef4ce467ce61a9aa35760 .av-special-heading-tag .heading-char{
font-size:25px;
}
.av-special-heading.av-qhscj-ec5148f42a3ef4ce467ce61a9aa35760 .special-heading-inner-border{
border-color:#ffffff;
}
.av-special-heading.av-qhscj-ec5148f42a3ef4ce467ce61a9aa35760 .av-subheading{
font-size:15px;
}

#top .av-special-heading.av-io68b-7d52af9be09586c14e03f0f2c057c433{
margin:25px 0 0 0;
padding-bottom:10px;
}
body .av-special-heading.av-io68b-7d52af9be09586c14e03f0f2c057c433 .av-special-heading-tag .heading-char{
font-size:25px;
}
.av-special-heading.av-io68b-7d52af9be09586c14e03f0f2c057c433 .av-subheading{
font-size:15px;
}

#top .av-special-heading.av-hcp4j-c7443dbaa7b023cb4a7ccb69714ce972{
margin:25px 0 0 0;
padding-bottom:10px;
}
body .av-special-heading.av-hcp4j-c7443dbaa7b023cb4a7ccb69714ce972 .av-special-heading-tag .heading-char{
font-size:25px;
}
.av-special-heading.av-hcp4j-c7443dbaa7b023cb4a7ccb69714ce972 .av-subheading{
font-size:15px;
}

#top .flex_column_table.av-equal-height-column-flextable.av-9wkhy-06b462f96cbb24adcf66789dea138a77{
margin-top:0px;
margin-bottom:70px;
}
.flex_column.av-9wkhy-06b462f96cbb24adcf66789dea138a77{
border-radius:3px 3px 3px 3px;
padding:40px 40px 40px 40px;
background-color:#094978;
background:url(https://www.bufetllinas.com/wp-content/uploads/2019/09/Bufet-Llinas-Planificación-empresa-familiar-img.jpg) 50% 50% no-repeat scroll, linear-gradient( to top right, #094978, #105e96 );
}

.av_font_icon.av-jgf8v45f-c1a250e735db6c7a4c81aea6ee467be2{
color:#ffffff;
border-color:#ffffff;
}
.avia-svg-icon.av-jgf8v45f-c1a250e735db6c7a4c81aea6ee467be2 svg:first-child{
stroke:#ffffff;
fill:#ffffff;
}
.av_font_icon.av-jgf8v45f-c1a250e735db6c7a4c81aea6ee467be2 .av-icon-char{
font-size:70px;
line-height:70px;
}

#top .av-special-heading.av-743u3-b24dff16f72676080018d57d7f85557a{
margin:25px 0 0 0;
padding-bottom:10px;
color:#ffffff;
}
body .av-special-heading.av-743u3-b24dff16f72676080018d57d7f85557a .av-special-heading-tag .heading-char{
font-size:25px;
}
.av-special-heading.av-743u3-b24dff16f72676080018d57d7f85557a .special-heading-inner-border{
border-color:#ffffff;
}
.av-special-heading.av-743u3-b24dff16f72676080018d57d7f85557a .av-subheading{
font-size:15px;
}


@media only screen and (min-width: 480px) and (max-width: 767px){ 
#top #wrap_all .av-special-heading.av-k0mceu65-a7f07cc93face345308b042b3355bfb7 .av-special-heading-tag{
font-size:0.8em;
}

#top #wrap_all .av-special-heading.av-k0nkucsv-254aef72bd5b97029c349dca6c3b6aee .av-special-heading-tag{
font-size:0.8em;
}
}

@media only screen and (max-width: 479px){ 
#top #wrap_all .av-special-heading.av-k0mceu65-a7f07cc93face345308b042b3355bfb7 .av-special-heading-tag{
font-size:0.8em;
}

#top #wrap_all .av-special-heading.av-k0nkucsv-254aef72bd5b97029c349dca6c3b6aee .av-special-heading-tag{
font-size:0.8em;
}
}
