/*! elementor-pro - v4.0.0 - 28-04-2026 */ .elementor-panel .elementor-control .e-control-error { color: #F59E0B; } .elementor-panel .elementor-control.forms-field-shortcode .elementor-control-content { flex-flow: row; align-items: center; } .elementor-panel .elementor-control.forms-field-shortcode .elementor-control-title { width: 45%; } .elementor-panel .elementor-control.forms-field-shortcode .elementor-control-raw-html { width: 55%; } .elementor-panel .elementor-control .elementor-button.elementor-button-default.elementor-button-center { display: block; margin: 0 auto; } #elementor-element--promotion__dialog .dialog-header .eicon-pro-icon { visibility: hidden; } .elementor-context-menu-list__item { position: relative; } .elementor-context-menu-list__item__shortcut .eicon-advanced { font-size: 16px; color: var(--e-a-color-txt-muted); } .elementor-context-menu-list__item__shortcut--link-fullwidth { position: absolute; left: 0; top: 0; width: 100%; height: 100%; z-index: 2; cursor: pointer; } #elementor-widget-template-empty-templates { margin-block-start: 15px; text-align: center; } .elementor-widget-template-empty-templates-title { padding: 25px 0 30px; } .elementor-widget-template-empty-templates-icon { font-size: 96px; } .elementor-widget-template-empty-templates-footer { color: var(--e-a-color-txt-muted); font-size: 13px; font-style: italic; margin-block-end: 15px; } #elementor-panel-global-widget { height: 100%; } #elementor-panel-global-widget > * { background-color: var(--e-a-bg-default); } #elementor-global-widget-locked-header { border-block-end: var(--e-a-border); } #elementor-global-widget-locked-header.elementor-nerd-box { padding: 40px 25px; } #elementor-global-widget-locked-header.elementor-nerd-box .elementor-nerd-box-icon { margin-block-start: 20px; } #elementor-global-widget-locked-tools { margin-block-start: 15px; padding: 0 20px; } .elementor-global-widget-locked-tool { display: flex; padding: 20px 0; align-items: center; } .elementor-global-widget-locked-tool .elementor-button { min-width: 70px; } .elementor-global-widget-locked-tool-description { flex-grow: 1; } #elementor-global-widget-locked-unlink { border-block-start: var(--e-a-border); } #elementor-global-templates .elementor-element { position: relative; } #elementor-global-templates .elementor-element:before { position: absolute; font-family: eicons; content: "\e91f"; top: 5px; left: 5px; font-size: 10px; } #elementor-global-templates .elementor-element:hover:before { color: var(--e-a-color-global); } #elementor-global-widget-loading { position: absolute; top: 0; left: 0; height: 100%; width: 100%; align-items: center; justify-content: center; } #elementor-global-widget-loading:not(.elementor-hidden) { display: flex; } #elementor-global-widget-loading i { font-size: 50px; } .elementor-panel .elementor-control-type-fields_map .elementor-repeater-fields { margin: 10px 0; } .elementor-panel .elementor-control-type-fields_map .elementor-repeater-fields .elementor-control { padding: 0; } .elementor-panel .elementor-control-type-fields_map .elementor-repeater-fields:last-child { margin-block-end: 0; } .elementor-repeater-row--form-step .elementor-repeater-row-tools:hover { background-color: #BABFC5; } .elementor-repeater-row--form-step .elementor-repeater-row-tools div:not(.elementor-repeater-row-handle-sortable) { background-color: #F1F2F3; } .elementor-repeater-row--form-step .elementor-repeater-row-tools div:not(.elementor-repeater-row-handle-sortable):hover { background-color: #ffffff; } .elementor-facebook-widget.fb_iframe_widget { width: 100% !important; } .elementor-facebook-widget.fb_iframe_widget span { width: 100% !important; } .elementor-facebook-widget.fb_iframe_widget iframe { position: relative; width: 100% !important; } .elementor-facebook-widget.fb-like { height: 1px; } .elementor-widget-facebook-comments iframe { width: 100% !important; } #elementor-publish { height: 100%; display: flex; } #elementor-publish__modal .dialog-message { padding: 0; } #elementor-publish__modal .dialog-buttons-wrapper { display: flex; } #elementor-publish__tabs { padding-block-start: 50px; } @media (max-width: 1439px) { #elementor-publish__tabs { width: 28%; } } #elementor-publish__screen { overflow: auto; padding: 50px; } .elementor-publish__tab { display: flex; align-items: center; position: relative; height: 110px; padding: 20px 15px; cursor: pointer; } .elementor-publish__tab:hover { background-color: var(--e-a-bg-hover); } .elementor-publish__tab.elementor-active { background-color: var(--e-a-bg-active); color: var(--e-a-color-txt-accent); } .elementor-publish__tab.elementor-active::after { content: ""; position: absolute; inset-block-start: 0; inset-inline-start: 0; height: 100%; width: 3px; background-color: var(--e-a-border-color-accent); } .elementor-publish__tab__image { width: 50px; flex-shrink: 0; } .elementor-publish__tab__image img { width: 100%; } .elementor-publish__tab__content { text-align: start; padding-inline-start: 15px; } .elementor-publish__tab__title { font-size: 18px; font-weight: bold; } #elementor-theme-builder-conditions { margin: 40px 0 60px; } #elementor-theme-builder-conditions-view { overflow: hidden; } #elementor-theme-builder-conditions .elementor-control { background-color: transparent; padding: 0; } #elementor-theme-builder-conditions .elementor-control::before { content: none; } #elementor-theme-builder-conditions .elementor-control select { border-width: 0; height: 40px; padding: 0 14px; } #elementor-theme-builder-conditions .elementor-control-type-query { width: 100px; } #elementor-theme-builder-conditions .elementor-control-type-select .elementor-control-input-wrapper::after { inset-inline-end: 10px; } #elementor-theme-builder-conditions .elementor-control-type { width: 120px; } #elementor-theme-builder-conditions .elementor-control-type[data-elementor-condition-type=include] .elementor-control-input-wrapper::before { content: "\e8cc"; } #elementor-theme-builder-conditions .elementor-control-type[data-elementor-condition-type=exclude] .elementor-control-input-wrapper::before { content: "\e8cd"; } #elementor-theme-builder-conditions .elementor-control-type[data-elementor-condition-type=exclude] select, #elementor-theme-builder-conditions .elementor-control-type[data-elementor-condition-type=include] select { padding-inline-start: 33px; } #elementor-theme-builder-conditions .elementor-control-type .elementor-control-input-wrapper::before { font-family: eicons; position: absolute; inset-block-start: 50%; inset-inline-start: 13px; transform: translateY(-50%); font-size: 15px; } #elementor-theme-builder-conditions .elementor-theme-builder-conditions-repeater-row-controls { display: flex; flex-grow: 1; margin-inline-end: 10px; width: 70%; border: var(--e-a-border-bold); overflow: hidden; border-radius: var(--e-a-border-radius); } #elementor-theme-builder-conditions .elementor-theme-builder-conditions-repeater-row-controls .elementor-control:not(:first-child) { flex-grow: 1; border-inline-start: var(--e-a-border-bold); margin-inline-start: 1px; } #elementor-theme-builder-conditions .elementor-theme-builder-conditions-repeater-row-controls .elementor-control:not(:first-child) select { border-radius: 0; } #elementor-theme-builder-conditions .elementor-repeater-fields-wrapper { max-width: 700px; width: 100%; margin: auto; } #elementor-theme-builder-conditions .elementor-repeater-fields { display: flex; align-items: center; justify-content: center; margin-block-start: 10px; } #elementor-theme-builder-conditions .elementor-control-field { display: block; } #elementor-theme-builder-conditions .elementor-control-title, #elementor-theme-builder-conditions .elementor-control-spinner { display: none; } #elementor-theme-builder-conditions .elementor-control-input-wrapper { width: 100%; max-width: initial; } #elementor-theme-builder-conditions .select2-selection { height: 40px; border: none; border-radius: 0; } #elementor-theme-builder-conditions .select2-selection__rendered { line-height: 40px; padding-inline-start: 15px; text-align: start; } #elementor-theme-builder-conditions .select2-selection__arrow { height: 30px; } #elementor-theme-builder-conditions .select2-selection__arrow b { border-width: 4px 4px 0; margin-block-start: 2px; margin-inline-start: -7px; } #elementor-theme-builder-conditions .elementor-repeater-tool-remove { font-size: 18px; cursor: pointer; color: var(--e-a-color-txt); } #elementor-theme-builder-conditions .elementor-button-wrapper { margin-block-start: 50px; } #elementor-theme-builder-conditions .elementor-repeater-add { padding: 12px 26px; } .elementor-error .elementor-theme-builder-conditions-repeater-row-controls { border: 1px solid var(--e-a-color-warning); } .elementor-conditions-conflict-message { margin-block-start: 10px; font-size: 14px; font-weight: 400; line-height: 1.4; color: var(--e-a-color-danger); text-align: center; } .elementor-conditions-conflict-message a, .elementor-conditions-conflict-message a:hover { color: var(--e-a-color-danger); } .elementor-panel-footer-theme-builder-buttons-wrapper .elementor-panel-footer-sub-menu { display: flex; } .elementor-panel-footer-theme-builder-buttons-wrapper .elementor-panel-footer-sub-menu-item { width: 100%; } .elementor-panel-footer-theme-builder-buttons-wrapper .elementor-panel-footer-sub-menu-item i { margin-inline-end: 5px; } .elementor-panel-footer-theme-builder-buttons-wrapper .elementor-panel-footer-sub-menu-item > * { display: inline-block; line-height: 40px; } .elementor-conditions-select2-dropdown { border: none; border-radius: 0; } .elementor-conditions-select2-dropdown .select2-results__message { display: none; } .elementor-conditions-select2-dropdown .select2-search--dropdown .select2-search__field { border-width: 0 0 1px; border-radius: 0; } #elementor-toast.e-theme-builder-save-toaster .dialog-buttons-wrapper { flex-direction: column; } #elementor-toast.e-theme-builder-save-toaster .dialog-buttons-message { text-align: center; } #elementor-toast.e-theme-builder-save-toaster .dialog-open_site_editor { margin-block-end: 10px; } .elementor-control.elementor-control-sitemap_items.elementor-control-type-repeater .elementor-repeater-row-tools .elementor-repeater-row-item-title span { text-transform: capitalize; } .elementor-editor-popup .elementor-tab-control-settings a::before { content: "\e922"; } #elementor-publish .elementor-popup__display-settings .elementor-control-type-slider .elementor-control-input-wrapper { width: 150px; } #elementor-publish .elementor-popup__display-settings .elementor-control-input-wrapper { width: 80px; max-width: 100%; } #elementor-publish .elementor-popup__display-settings .elementor-control-type-raw_html { padding: 0 0 10px; } .elementor-popup__display-settings { text-align: start; } .elementor-popup__display-settings_controls_group { display: flex; align-items: center; height: 60px; border: var(--e-a-border); margin-block-end: 10px; padding-inline-end: 20px; border-radius: var(--e-a-border-radius); } .elementor-popup__display-settings_controls_group:hover { background-color: var(--e-a-bg-hover); } .elementor-popup__display-settings_controls_group.elementor-active { background-color: var(--e-a-bg-active); color: var(--e-a-color-txt-accent); border-color: var(--e-a-border-color-accent); } .elementor-popup__display-settings_controls_group:not(.elementor-active) .elementor-control:nth-child(2) h3 { color: #9DA5AE; } .elementor-popup__display-settings_controls_group__icon { width: 60px; height: 60px; border-inline-end: var(--e-a-border); display: inline-flex; align-items: center; justify-content: center; } .elementor-popup__display-settings_controls_group__icon img { width: 35px; } .elementor-popup__display-settings_controls_group .elementor-control { padding: 0; margin: 0; } .elementor-popup__display-settings_controls_group .elementor-control:nth-child(2) { width: 230px; } .elementor-popup__display-settings_controls_group .elementor-control:nth-child(2) h3 { font-size: 16px; font-weight: 400; } .elementor-popup__display-settings_controls_group .elementor-control:not(:nth-child(2)) .elementor-control-title:not(:empty) { width: 75px; } .elementor-popup__display-settings_controls_group .elementor-control:not(:last-child) { margin-inline-start: 25px; } .elementor-popup__display-settings_controls_group .elementor-control-type-slider .elementor-control-input-wrapper { display: flex; } .elementor-popup__display-settings_controls_group .elementor-control-type-slider .elementor-slider-input { width: 45%; } .elementor-popup__display-settings_controls_group .elementor-control-type-switcher .elementor-control-field { justify-content: flex-end; } .elementor-popup__display-settings .elementor-control-type-section { display: none; } .elementor-popup__display-settings__group-toggle { flex-grow: 1; } #elementor-popup-timing__controls .select2-selection { min-height: 27px; } #elementor-popup-timing__controls .select2-selection__rendered { line-height: 1; } #elementor-popup-timing__controls .select2-selection__choice { font-size: 10px; } #elementor-popup__timing-controls-group--url .elementor-control-url_url .elementor-control-input-wrapper { width: 200px; } #elementor-popup__timing-controls-group--sources .elementor-control-sources_sources .elementor-control-input-wrapper { width: 300px; } #elementor-popup__timing-controls-group--devices .elementor-control-devices_devices .elementor-control-input-wrapper { width: 330px; } #elementor-popup__timing-controls-group--logged_in .elementor-control-logged_in_roles .elementor-control-input-wrapper { width: 195px; } #elementor-popup__timing-controls-group--browsers .elementor-control-browsers_browsers .elementor-control-input-wrapper { width: 100px; } #elementor-popup__timing-controls-group--browsers .elementor-control-browsers_browsers_options .elementor-control-input-wrapper { width: 200px; } #elementor-popup__timing-controls-group--times .elementor-control-field { display: unset; } #elementor-popup__timing-controls-group--schedule .elementor-control-title { width: unset; } #elementor-popup__timing-controls-group--schedule .elementor-control-input-wrapper { margin-block-start: 5px; } #elementor-popup__timing-controls-group--schedule div[class*=elementor-control-schedule_] .elementor-control-content .elementor-control-field { display: block; } #elementor-popup__timing-controls-group--schedule div[class*=elementor-control-schedule_] .elementor-control-content .elementor-control-input-wrapper { width: 108px; } #elementor-popup__timing-controls-group--schedule .elementor-control-schedule_timezone { margin-inline-start: -17px; } .elementor-control-type-raw_html .elementor-descriptor-subtle a { color: inherit; border-block-end-color: inherit; font-weight: 500; } .elementor-control-type-raw_html .elementor-descriptor-subtle a:hover { color: #0C0D0E; } .e-page-transition-preview::before { content: ""; height: 1em; width: 0.8em; margin-inline-end: 4px; background-image: url("data:image/svg+xml,%3Csvg width='10' height='13' viewBox='0 0 10 13' fill='none' xmlns='http://www.w3.org/2000/svg'%3E%3Cpath d='M8.40554 6.20969C8.6115 6.34841 8.6115 6.65153 8.40554 6.79026L1.19553 11.6467C0.963052 11.8033 0.65 11.6368 0.65 11.3565L0.650001 1.64349C0.650001 1.36319 0.963054 1.19661 1.19553 1.3532L8.40554 6.20969Z' stroke='white' stroke-width='1.3'/%3E%3C/svg%3E%0A"); background-repeat: no-repeat; background-size: contain; display: inline-block; vertical-align: top; scale: calc(1 * var(--direction-multiplier, 1)) 1; } .elementor-template-query-control-actions { display: flex; align-items: center; justify-content: center; margin-block-start: 15px; gap: 15px; } .e-control-display-conditions__wrapper, .e-control-display-conditions-promo__wrapper { display: flex; justify-content: space-between; } .e-control-display-conditions__desc, .e-control-display-conditions-promo__desc { align-self: center; } .e-control-display-conditions__desc .eicon-lock, .e-control-display-conditions-promo__desc .eicon-lock { margin-inline-start: 15px; } .e-control-display-conditions__desc .eicon-lock:hover, .e-control-display-conditions-promo__desc .eicon-lock:hover { color: var(--e-a-color-accent); } .e-control-display-conditions.eicon-flow, .e-control-display-conditions-promo.eicon-flow { align-self: flex-end; cursor: pointer; border: var(--e-a-border-bold); border-radius: var(--e-a-border-radius); padding: 5px; } .e-control-display-conditions.eicon-flow.filled, .e-control-display-conditions-promo.eicon-flow.filled { background-color: var(--e-a-bg-active); color: #E73CF6; } /*# sourceMappingURL=editor.css.map *//*! elementor-pro - v3.32.0 - 29-09-2025 */ *[data-editable-elementor-document] { position: relative; } *[data-editable-elementor-document]::before, *[data-editable-elementor-document]::after { content: ""; display: table; } *[data-editable-elementor-document] .elementor-document-handle { position: absolute; z-index: 2147483620; cursor: pointer; inset: 0; display: none; border: 2px solid var(--e-a-color-primary, #F3BAFD); } *[data-editable-elementor-document] .elementor-document-handle::before { content: ""; position: absolute; background: var(--e-a-color-primary, #F3BAFD); opacity: 0.3; inset: 0; } *[data-editable-elementor-document] .elementor-document-handle__inner { display: none; align-items: center; position: absolute; top: 0; left: 50%; transform: translateX(-50%); background: var(--e-a-color-primary, #F3BAFD); padding: 8px 16px; font-family: Roboto, Arial, Helvetica, sans-serif; font-size: 12px; line-height: 14px; color: var(--e-p-border-global-invert, #0C0D0E); gap: 8px; border-radius: 0 0 3px 3px; } *[data-editable-elementor-document] .elementor-document-handle__inner::before, *[data-editable-elementor-document] .elementor-document-handle__inner::after { content: ""; position: absolute; border: solid transparent; } *[data-editable-elementor-document] .elementor-document-handle__inner::before { right: calc(100% - 1px); border-inline-end-color: var(--e-a-color-primary, #F3BAFD); border-width: 0 14px 30px 0; } *[data-editable-elementor-document] .elementor-document-handle__inner::after { left: calc(100% - 1px); border-inline-start-color: var(--e-a-color-primary, #F3BAFD); border-width: 0 0 30px 14px; } *[data-editable-elementor-document].e-embedded-document-active .elementor-document-handle:not(.elementor-document-save-back-handle), *[data-editable-elementor-document].elementor-widget-container .elementor-document-handle:not(.elementor-document-save-back-handle) { bottom: unset; border-block-end: unset; } *[data-editable-elementor-document].e-embedded-document-active .elementor-document-handle:not(.elementor-document-save-back-handle)::before, *[data-editable-elementor-document].elementor-widget-container .elementor-document-handle:not(.elementor-document-save-back-handle)::before { display: none; bottom: unset; } .elementor-editor-active *[data-editable-elementor-document]:not(.elementor-edit-mode):hover .elementor-document-handle:not(.elementor-document-save-back-handle) { display: block; } .elementor-editor-active *[data-editable-elementor-document]:not(.elementor-edit-mode):hover .elementor-document-handle:not(.elementor-document-save-back-handle)::before { display: block; } .elementor-editor-active *[data-editable-elementor-document]:not(.elementor-edit-mode):hover .elementor-document-handle:not(.elementor-document-save-back-handle) .elementor-document-handle__inner { display: flex; } .elementor-editor-active *[data-editable-elementor-document].loading { opacity: 0.5; } .elementor-editor-active *[data-editable-elementor-document][data-elementor-type=single] > .elementor-document-handle { transform: translateX(-50%) translateY(-100%); border-radius: 3px 3px 0 0; } .elementor-editor-active *[data-editable-elementor-document][data-elementor-type=single] > .elementor-document-handle::before { border-width: 30px 14px 0 0; } .elementor-editor-active *[data-editable-elementor-document][data-elementor-type=single] > .elementor-document-handle::after { border-width: 30px 0 0 14px; } [data-elementor-post-type=elementor_library] > .elementor-document-handle { border: 2px solid var(--e-p-border-global, #5EEAD4); } [data-elementor-post-type=elementor_library] > .elementor-document-handle::before { background-color: var(--e-p-border-global, #5EEAD4); } [data-elementor-post-type=elementor_library] > .elementor-document-handle .elementor-document-handle__inner { background-color: var(--e-p-border-global, #5EEAD4); } [data-elementor-post-type=elementor_library] > .elementor-document-handle .elementor-document-handle__inner::before { border-inline-end-color: var(--e-p-border-global, #5EEAD4); } [data-elementor-post-type=elementor_library] > .elementor-document-handle .elementor-document-handle__inner::after { border-inline-start-color: var(--e-p-border-global, #5EEAD4); } .elementor-widget.elementor-sticky--effects .elementor-editor-widget-settings { right: -14px; } .elementor-editor-active .elementor.elementor-edit-mode .elementor-widget.elementor-global-widget:hover { outline: 1px solid var(--e-p-border-global); } .elementor-editor-active .elementor.elementor-edit-mode .elementor-widget.elementor-global-widget.elementor-element-editable, .elementor-editor-active .elementor.elementor-edit-mode .elementor-widget.elementor-global-widget.elementor-element-editable:hover { box-shadow: 0 0 0 2px var(--e-p-border-global); } .elementor-editor-active .elementor.elementor-edit-mode .elementor-global-widget .elementor-editor-widget-settings { background-color: var(--e-p-border-global); } .elementor-editor-active .elementor.elementor-edit-mode .elementor-global-widget .elementor-editor-widget-settings .elementor-editor-element-setting { background-color: var(--e-p-border-global); color: var(--e-p-border-global-invert); } .elementor-editor-active .elementor.elementor-edit-mode .elementor-global-widget .elementor-editor-widget-settings .elementor-editor-element-setting:hover { background-color: var(--e-p-border-global-hover); } .elementor-editor-active .elementor.elementor-edit-mode .elementor-global-widget .elementor-editor-widget-settings .elementor-editor-element-setting.elementor-editor-element-save { display: none; } .elementor-embedded-editor.elementor-location-header .elementor-section-wrap:not(:empty) + #elementor-add-new-section { display: none; } .elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-element-overlay, .elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-empty, .elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-add-section, .elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-add-section-inline, .elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-empty-view, .elementor-editor-preview .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-widget-empty { display: initial; } .elementor.elementor-edit-area-active .elementor-document-handle.elementor-document-save-back-handle { display: block; bottom: unset; border: unset; } .elementor.elementor-edit-area-active .elementor-document-handle.elementor-document-save-back-handle:before { display: none; } .elementor.elementor-edit-area-active .elementor-document-handle.elementor-document-save-back-handle > .elementor-document-handle__inner { display: flex; opacity: 1; } .elementor-document-handle.elementor-document-save-back-handle .elementor-document-handle__inner { transform: translateX(-50%) translateY(-100%); border-radius: 3px 3px 0 0; } .elementor-document-handle.elementor-document-save-back-handle .elementor-document-handle__inner:before { border-width: 30px 14px 0 0; } .elementor-document-handle.elementor-document-save-back-handle .elementor-document-handle__inner:after { border-width: 30px 0 0 14px; } .elementor-document-handle.elementor-document-save-back-handle .eicon-arrow-left, .elementor-document-handle.elementor-document-save-back-handle .eicon-arrow-right { margin-inline-end: 5px; } .elementor-loop-container > div.elementor-edit-area-active:first-of-type { border: 2px solid #5EEAD4; } div[class*=elementor-widget-loop] .elementor-edit-area-active[data-editable-elementor-document], div[class*=elementor-widget-loop] .elementor-edit-area-active.swiper-slide-active, div[class*=elementor-widget-loop] .elementor-edit-area-active.e-loop-first-edit:first-of-type { border: 2px solid #5EEAD4; } div[class*=elementor-widget-loop] .elementor-edit-area-active .elementor-document-save-back-handle { display: flex; line-height: initial; white-space: nowrap; } div[class*=elementor-widget-loop] #elementor-add-new-section { margin: 30px auto; } div[class*=elementor-widget-loop] .elementor-add-section-inner { padding: 15px 0; } .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-section-wrap { /* Overwrite the 25px min-height from the default .elementor-section-wrap:empty, as this causes unnecessary white space between the "Drag widget here" box and the document handles for in-place editing, making it look like this area is not vertically aligned on a new empty state. */ } .elementor-edit-area-active[data-elementor-type=loop-item] .elementor-section-wrap:not(:empty) + #elementor-add-new-section { display: none; 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justify-content: center; min-height: 100vh; } .e-loop-template-canvas [data-elementor-type=loop-item].e-loop-item { max-width: var(--preview-width, 410px); width: var(--preview-width, 410px); } .e-loop-template-canvas [data-elementor-type=loop-item].e-loop-item #elementor-add-new-section { width: var(--preview-width, 410px); } /*# sourceMappingURL=preview-rtl.css.map */
01/03/2023 – 19:53
Pablo Valadares / Câmara dos Deputados
O autor da proposta, deputado Kim Kataguiri
O Projeto de Lei Complementar (PLP) 12/23 regulamenta as normais gerais para cobrança do Imposto sobre a Propriedade de Veículos Automotores (IPVA), que é de competência dos estados e do Distrito Federal.
Pela proposta, em tramitação na Câmara dos Deputados, a base de cálculo do imposto será o valor atual de mercado do veículo. Haverá isenção para táxis, veículos usados no agronegócio e aeronaves comerciais.
Os demais pagarão o tributo, inclusive aeronaves e embarcações de uso privado, hoje isentos. Para o autor do projeto, deputado Kim Kataguiri (União-SP), essa isenção é inconstitucional.
“Apenas a parcela mais rica da população tem poder aquisitivo para comprar uma aeronave ou uma embarcação privada. Não parece que o atual esquema de tributação do IPVA se coadune com o princípio da capacidade contributiva na Constituição”, disse Kataguiri.
Quem paga e quem não paga
Pela proposta, o IPVA incidirá sobre veículos terrestres, de duas ou mais rodas; e veículos aéreos ou aquáticos com capacidade para transportar no mínimo uma pessoa.
O imposto, no entanto, não será cobrado de veículos utilizados em serviços de obras, lavouras ou transporte; os pilotados remotamente; os barcos destinados à pesca, pesquisa ou fiscalização ambiental; e os destinados exclusivamente para o transporte de carga ou para o transporte de passageiros (desde que esta seja a única opção viável).
O texto não considera contribuinte o locatário ou o comodatário, que tenha a posse do veículo por mais de 30 dias por ano, alternadamente ou não. Já o comprador, herdeiro, legatário ou donatário responde por todas as dívidas relativas ao IPVA, uma vez transmitida a propriedade do veículo.
Quem cobra
Se o contribuinte for pessoa jurídica, o imposto será devido na unidade federativa em que o veículo opere a maior parte do tempo. Se for pessoa física, será devido no estado em que efetivamente resida.
Tramitação
O projeto será despachado para a análise das comissões permanentes e, depois, do Plenário da Câmara.
Reportagem – Janary Júnior
Edição – Natalia Doederlein
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