chore(web): routes /admin/fiscal/iva y /admin/fiscal/iibb con permiso

Ambas rutas protegidas con requiredPermissions=['administracion:fiscal:gestionar'].
Integradas en ProtectedPage con MustChangePasswordGate y ProtectedLayout.

src/web/src/router.tsx

@@ -25,6 +25,8 @@ import { PuntosDeVentaListPage } from './features/puntos-de-venta/pages/PuntosDe
 import { CreatePuntoDeVentaPage } from './features/puntos-de-venta/pages/CreatePuntoDeVentaPage'
 import { PuntoDeVentaDetailPage } from './features/puntos-de-venta/pages/PuntoDeVentaDetailPage'
 import { EditPuntoDeVentaPage } from './features/puntos-de-venta/pages/EditPuntoDeVentaPage'
+import { TiposDeIvaPage } from './features/fiscal/iva/pages/TiposDeIvaPage'
+import { TiposDeIibbPage } from './features/fiscal/iibb/pages/TiposDeIibbPage'
 import { HomePage } from './pages/HomePage'
 import { PublicLayout } from './layouts/PublicLayout'
 import { ProtectedLayout } from './layouts/ProtectedLayout'
@@ -278,6 +280,24 @@ export function AppRoutes() {
         }
       />
 
+      {/* Fiscal routes — ADM-009 */}
+      <Route
+        path="/admin/fiscal/iva"
+        element={
+          <ProtectedPage requiredPermissions={['administracion:fiscal:gestionar']}>
+            <TiposDeIvaPage />
+          </ProtectedPage>
+        }
+      />
+      <Route
+        path="/admin/fiscal/iibb"
+        element={
+          <ProtectedPage requiredPermissions={['administracion:fiscal:gestionar']}>
+            <TiposDeIibbPage />
+          </ProtectedPage>
+        }
+      />
+
       <Route path="*" element={<Navigate to="/" replace />} />
     </Routes>
   )