diff --git a/src/api/SIGCM2.Infrastructure/DependencyInjection.cs b/src/api/SIGCM2.Infrastructure/DependencyInjection.cs
index 7887203..7cb03ba 100644
--- a/src/api/SIGCM2.Infrastructure/DependencyInjection.cs
+++ b/src/api/SIGCM2.Infrastructure/DependencyInjection.cs
@@ -34,6 +34,7 @@ public static class DependencyInjection
         services.AddScoped<IRolPermisoRepository, RolPermisoRepository>();
         services.AddScoped<IMedioRepository, MedioRepository>();
         services.AddScoped<ISeccionRepository, SeccionRepository>();
+        services.AddScoped<IPuntoDeVentaRepository, PuntoDeVentaRepository>();
 
         // JWT Options — bound lazily via IOptions so tests can override via ConfigureWebHost
         services.Configure<JwtOptions>(configuration.GetSection("Jwt"));
diff --git a/src/api/SIGCM2.Infrastructure/Persistence/PuntoDeVentaRepository.cs b/src/api/SIGCM2.Infrastructure/Persistence/PuntoDeVentaRepository.cs
new file mode 100644
index 0000000..9d5ab66
--- /dev/null
+++ b/src/api/SIGCM2.Infrastructure/Persistence/PuntoDeVentaRepository.cs
@@ -0,0 +1,255 @@
+using System.Data;
+using System.Text;
+using Dapper;
+using Microsoft.Data.SqlClient;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Common;
+using SIGCM2.Domain.Entities;
+using SIGCM2.Domain.Enums;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Infrastructure.Persistence;
+
+public sealed class PuntoDeVentaRepository : IPuntoDeVentaRepository
+{
+    private readonly SqlConnectionFactory _connectionFactory;
+
+    public PuntoDeVentaRepository(SqlConnectionFactory connectionFactory)
+    {
+        _connectionFactory = connectionFactory;
+    }
+
+    public async Task<int> AddAsync(PuntoDeVenta pdv, CancellationToken ct = default)
+    {
+        // DF handles: Activo (1), FechaCreacion (SYSUTCDATETIME()).
+        const string sql = """
+            INSERT INTO dbo.PuntoDeVenta (MedioId, NumeroAFIP, Nombre, Descripcion)
+            OUTPUT INSERTED.Id
+            VALUES (@MedioId, @NumeroAFIP, @Nombre, @Descripcion)
+            """;
+
+        await using var connection = _connectionFactory.CreateConnection();
+        await connection.OpenAsync(ct);
+
+        try
+        {
+            return await connection.ExecuteScalarAsync<int>(sql, new
+            {
+                pdv.MedioId,
+                pdv.NumeroAFIP,
+                pdv.Nombre,
+                pdv.Descripcion,
+            });
+        }
+        catch (SqlException ex) when (IsUniqueViolation(ex) && ex.Message.Contains("UQ_PuntoDeVenta_MedioId_NumeroAFIP"))
+        {
+            throw new NumeroAFIPDuplicadoException(pdv.MedioId, pdv.NumeroAFIP);
+        }
+    }
+
+    public async Task<PuntoDeVenta?> GetByIdAsync(int id, CancellationToken ct = default)
+    {
+        const string sql = """
+            SELECT Id, MedioId, NumeroAFIP, Nombre, Descripcion, Activo, FechaCreacion, FechaModificacion
+            FROM dbo.PuntoDeVenta
+            WHERE Id = @Id
+            """;
+
+        await using var connection = _connectionFactory.CreateConnection();
+        await connection.OpenAsync(ct);
+
+        var row = await connection.QuerySingleOrDefaultAsync<PdvRow>(sql, new { Id = id });
+        return row is null ? null : MapRow(row);
+    }
+
+    public async Task<bool> ExistsByNumeroAFIPInMedioAsync(int medioId, short numeroAFIP, int? excludeId = null, CancellationToken ct = default)
+    {
+        var sql = excludeId.HasValue
+            ? "SELECT COUNT(1) FROM dbo.PuntoDeVenta WHERE MedioId = @MedioId AND NumeroAFIP = @NumeroAFIP AND Id <> @ExcludeId"
+            : "SELECT COUNT(1) FROM dbo.PuntoDeVenta WHERE MedioId = @MedioId AND NumeroAFIP = @NumeroAFIP";
+
+        await using var connection = _connectionFactory.CreateConnection();
+        await connection.OpenAsync(ct);
+
+        var count = await connection.ExecuteScalarAsync<int>(sql, new { MedioId = medioId, NumeroAFIP = numeroAFIP, ExcludeId = excludeId });
+        return count > 0;
+    }
+
+    public async Task UpdateAsync(PuntoDeVenta pdv, CancellationToken ct = default)
+    {
+        const string sql = """
+            UPDATE dbo.PuntoDeVenta
+            SET NumeroAFIP        = @NumeroAFIP,
+                Nombre            = @Nombre,
+                Descripcion       = @Descripcion,
+                Activo            = @Activo,
+                FechaModificacion = @FechaModificacion
+            WHERE Id = @Id
+            """;
+
+        await using var connection = _connectionFactory.CreateConnection();
+        await connection.OpenAsync(ct);
+
+        try
+        {
+            await connection.ExecuteAsync(sql, new
+            {
+                pdv.NumeroAFIP,
+                pdv.Nombre,
+                pdv.Descripcion,
+                pdv.Activo,
+                FechaModificacion = pdv.FechaModificacion ?? DateTime.UtcNow,
+                pdv.Id,
+            });
+        }
+        catch (SqlException ex) when (IsUniqueViolation(ex) && ex.Message.Contains("UQ_PuntoDeVenta_MedioId_NumeroAFIP"))
+        {
+            throw new NumeroAFIPDuplicadoException(pdv.MedioId, pdv.NumeroAFIP);
+        }
+    }
+
+    public async Task<PagedResult<PuntoDeVenta>> GetPagedAsync(PuntosDeVentaQuery q, CancellationToken ct = default)
+    {
+        var page = Math.Max(1, q.Page);
+        var pageSize = Math.Clamp(q.PageSize, 1, 100);
+        var offset = (page - 1) * pageSize;
+
+        var where = new StringBuilder("WHERE 1=1");
+        var parameters = new DynamicParameters();
+        parameters.Add("PageSize", pageSize);
+        parameters.Add("Offset", offset);
+
+        if (q.MedioId.HasValue)
+        {
+            where.Append(" AND MedioId = @MedioId");
+            parameters.Add("MedioId", q.MedioId.Value);
+        }
+
+        if (q.Activo.HasValue)
+        {
+            where.Append(" AND Activo = @Activo");
+            parameters.Add("Activo", q.Activo.Value ? 1 : 0);
+        }
+
+        var sql = $"""
+            SELECT
+                Id, MedioId, NumeroAFIP, Nombre, Descripcion, Activo, FechaCreacion, FechaModificacion,
+                COUNT(*) OVER() AS TotalCount
+            FROM dbo.PuntoDeVenta
+            {where}
+            ORDER BY MedioId, NumeroAFIP
+            OFFSET @Offset ROWS FETCH NEXT @PageSize ROWS ONLY
+            """;
+
+        await using var connection = _connectionFactory.CreateConnection();
+        await connection.OpenAsync(ct);
+
+        var rows = await connection.QueryAsync<PdvPagedRow>(sql, parameters);
+        var list = rows.ToList();
+
+        var total = list.Count > 0 ? list[0].TotalCount : 0;
+        var items = list.Select(r => MapRow(r)).ToList();
+
+        return new PagedResult<PuntoDeVenta>(items, page, pageSize, total);
+    }
+
+    public async Task<int> ReservarNumeroAsync(int puntoDeVentaId, TipoComprobante tipo, CancellationToken ct = default)
+    {
+        var parameters = new DynamicParameters();
+        parameters.Add("PuntoDeVentaId", puntoDeVentaId, DbType.Int32);
+        parameters.Add("TipoComprobante", (byte)tipo, DbType.Byte);
+        parameters.Add("NumeroReservado", dbType: DbType.Int32, direction: ParameterDirection.Output);
+
+        await using var connection = _connectionFactory.CreateConnection();
+        await connection.OpenAsync(ct);
+
+        try
+        {
+            await connection.ExecuteAsync(
+                "dbo.usp_ReservarNumeroComprobante",
+                parameters,
+                commandType: CommandType.StoredProcedure);
+        }
+        catch (SqlException ex)
+        {
+            throw ex.Number switch
+            {
+                50001 => new PuntoDeVentaInactivoException(puntoDeVentaId),
+                50002 => new MedioInactivoException(puntoDeVentaId),
+                50003 => new PuntoDeVentaNotFoundException(puntoDeVentaId),
+                1205  => new DeadlockTransientException(ex),
+                _     => ex,
+            };
+        }
+
+        return parameters.Get<int>("NumeroReservado");
+    }
+
+    public async Task<int?> GetUltimoNumeroAsync(int puntoDeVentaId, TipoComprobante tipo, CancellationToken ct = default)
+    {
+        const string sql = """
+            SELECT UltimoNumero
+            FROM dbo.SecuenciaComprobante
+            WHERE PuntoDeVentaId = @PuntoDeVentaId AND TipoComprobante = @TipoComprobante
+            """;
+
+        await using var connection = _connectionFactory.CreateConnection();
+        await connection.OpenAsync(ct);
+
+        return await connection.QuerySingleOrDefaultAsync<int?>(sql, new
+        {
+            PuntoDeVentaId = puntoDeVentaId,
+            TipoComprobante = (byte)tipo,
+        });
+    }
+
+    // ── mapping ───────────────────────────────────────────────────────────────
+
+    private static PuntoDeVenta MapRow(PdvRow r)
+        => new(
+            id: r.Id,
+            medioId: r.MedioId,
+            numeroAFIP: r.NumeroAFIP,
+            nombre: r.Nombre,
+            descripcion: r.Descripcion,
+            activo: r.Activo,
+            fechaCreacion: r.FechaCreacion,
+            fechaModificacion: r.FechaModificacion);
+
+    private static PuntoDeVenta MapRow(PdvPagedRow r)
+        => new(
+            id: r.Id,
+            medioId: r.MedioId,
+            numeroAFIP: r.NumeroAFIP,
+            nombre: r.Nombre,
+            descripcion: r.Descripcion,
+            activo: r.Activo,
+            fechaCreacion: r.FechaCreacion,
+            fechaModificacion: r.FechaModificacion);
+
+    private static bool IsUniqueViolation(SqlException ex)
+        => ex.Number is 2627 or 2601;
+
+    // ── private rows ──────────────────────────────────────────────────────────
+
+    private sealed record PdvRow(
+        int Id,
+        int MedioId,
+        short NumeroAFIP,
+        string Nombre,
+        string? Descripcion,
+        bool Activo,
+        DateTime FechaCreacion,
+        DateTime? FechaModificacion);
+
+    private sealed record PdvPagedRow(
+        int Id,
+        int MedioId,
+        short NumeroAFIP,
+        string Nombre,
+        string? Descripcion,
+        bool Activo,
+        DateTime FechaCreacion,
+        DateTime? FechaModificacion,
+        int TotalCount);
+}