Case insensivity is easy, by using regex matching operator ~* (instead of ~).
When it comes to diacritics, I am unsure that there is a standard way. You would probably need to list the variations.
Also, since you are searching for an entire word, it would be good to use word boundaries to delimit it: \y, or \\y depending if database setting standard_conforming_strings is off.
Consider:
description ~* '\ydep[oó]sito\y'
Note on diacritics: the documentation mentions an extension called unaccent that can be used to remove accents. Once it is installed and setup, you can do something like:
unaccent(description) ~* '\ydeposito\y'