refactor(frontend): unify dateFormat + numberFormat into formatters (closes #46)

- Create src/web/src/lib/formatters.ts with all exports from both modules
- Migrate all 14 import sites to @/lib/formatters (Opción A — immediate migration)
- Replace dateFormat.test.ts with formatters.test.ts including 10 smoke tests + full suite
- Delete src/web/src/lib/dateFormat.ts and numberFormat.ts
- 464 tests green, tsc clean (TS5101 warning is pre-existing)

src/web/src/features/fiscal/iibb/components/IngresosBrutosFormModal.tsx

@@ -2,7 +2,7 @@
 // Modal de edición / creación de IngresosBrutos
 // CRÍTICO: NO incluye campo Alícuota en modo edit (inmutable, cambiar via NuevaVersion)
 import { useEffect } from 'react'
-import { todayArgentina } from '@/lib/dateFormat'
+import { todayArgentina } from '@/lib/formatters'
 import { useForm } from 'react-hook-form'
 import { zodResolver } from '@hookform/resolvers/zod'
 import { z } from 'zod'

src/web/src/features/fiscal/iibb/components/NuevaVigenciaIibbModal.tsx

@@ -28,7 +28,7 @@ import {
 import { useNuevaVersionIngresosBrutos } from '../hooks/useIngresosBrutos'
 import type { IngresosBrutos } from '../types/ingresosBrutos.types'
 import { toast } from 'sonner'
-import { prevCivilDate, formatCivilDate } from '@/lib/dateFormat'
+import { prevCivilDate, formatCivilDate } from '@/lib/formatters'
 
 const formSchema = z.object({
   alicuota: z.coerce

src/web/src/features/fiscal/iva/components/NuevaVigenciaModal.tsx

@@ -29,7 +29,7 @@ import {
 import { useNuevaVersionTipoDeIva } from '../hooks/useTiposDeIva'
 import type { TipoDeIva } from '../types/tipoDeIva.types'
 import { toast } from 'sonner'
-import { prevCivilDate, formatCivilDate } from '@/lib/dateFormat'
+import { prevCivilDate, formatCivilDate } from '@/lib/formatters'
 
 const formSchema = z.object({
   porcentaje: z.coerce

src/web/src/features/fiscal/iva/components/TipoDeIvaFormModal.tsx

@@ -2,7 +2,7 @@
 // Modal de edición / creación de TipoDeIva
 // CRÍTICO: NO incluye campo Porcentaje (inmutable, cambiar via NuevaVersion)
 import { useEffect } from 'react'
-import { todayArgentina } from '@/lib/dateFormat'
+import { todayArgentina } from '@/lib/formatters'
 import { useForm } from 'react-hook-form'
 import { zodResolver } from '@hookform/resolvers/zod'
 import { z } from 'zod'

src/web/src/features/medios/pages/MedioDetailPage.tsx

@@ -5,7 +5,7 @@ import { CanPerform } from '@/components/auth/CanPerform'
 import { useMedio } from '../hooks/useMedio'
 import { DeactivateMedioModal } from '../components/DeactivateMedioModal'
 import { tipoMedioLabel } from '../tipoMedio'
-import { formatInstantOrDash } from '@/lib/dateFormat'
+import { formatInstantOrDash } from '@/lib/formatters'
 
 export function MedioDetailPage() {
   const { id } = useParams<{ id: string }>()

src/web/src/features/products/components/AddProductPriceDialog.tsx

@@ -23,7 +23,7 @@ import {
   FormMessage,
 } from '@/components/ui/form'
 import { Input } from '@/components/ui/input'
-import { todayArgentina } from '@/lib/dateFormat'
+import { todayArgentina } from '@/lib/formatters'
 import { useAddProductPrice } from '../hooks/useAddProductPrice'
 
 // ─── Schema (Zod, espejo del backend) ────────────────────────────────────────

src/web/src/features/products/components/ProductPriceHistory.tsx

@@ -13,8 +13,7 @@ import {
   TableRow,
 } from '@/components/ui/table'
 import { CanPerform } from '@/components/auth/CanPerform'
-import { formatCivilDate } from '@/lib/dateFormat'
+import { formatCivilDate, formatCurrency } from '@/lib/formatters'
-import { formatCurrency } from '@/lib/numberFormat'
 import { useProductPrices } from '../hooks/useProductPrices'
 import { AddProductPriceDialog } from './AddProductPriceDialog'
 

src/web/src/features/puntos-de-venta/pages/PuntoDeVentaDetailPage.tsx

@@ -7,7 +7,7 @@ import { useMedio } from '../../medios/hooks/useMedio'
 import { DeactivatePuntoDeVentaModal } from '../components/DeactivatePuntoDeVentaModal'
 import { MedioInactivoBanner } from '../components/MedioInactivoBanner'
 import { PdvInactivoBanner } from '../components/PdvInactivoBanner'
-import { formatInstantOrDash } from '@/lib/dateFormat'
+import { formatInstantOrDash } from '@/lib/formatters'
 
 export function PuntoDeVentaDetailPage() {
   const { id } = useParams<{ id: string }>()

src/web/src/features/secciones/pages/SeccionDetailPage.tsx

@@ -7,7 +7,7 @@ import { DeactivateSeccionModal } from '../components/DeactivateSeccionModal'
 import { MedioInactivoBanner } from '../components/MedioInactivoBanner'
 import { tipoSeccionLabel } from '../tipoSeccion'
 import { useMedio } from '../../medios/hooks/useMedio'
-import { formatInstantOrDash } from '@/lib/dateFormat'
+import { formatInstantOrDash } from '@/lib/formatters'
 
 export function SeccionDetailPage() {
   const { id } = useParams<{ id: string }>()

src/web/src/features/users/components/UsersTable.tsx

@@ -3,7 +3,7 @@ import type { ColumnDef } from '@tanstack/react-table'
 import { Badge } from '@/components/ui/badge'
 import { DataTable } from '@/components/ui/data-table'
 import type { UserListItem } from '../types'
-import { formatInstantOrDash } from '@/lib/dateFormat'
+import { formatInstantOrDash } from '@/lib/formatters'
 
 interface UsersTableProps {
   rows: UserListItem[]

src/web/src/lib/formatters.ts

@@ -1,4 +1,7 @@
 /**
+ * Punto unificado de formateo — fecha y número.
+ * Anteriormente separado en dateFormat.ts y numberFormat.ts (unificado en issue #46).
+ *
  * Localización temporal Argentina — utility centralizada.
  * Ver: Obsidian/02-ARQUITECTURA-y-TECH-STACK/2.17 ⏰ Localización Temporal Argentina.md
  * Engram topic_key: sig-cm2/conventions/fechas-timezones
@@ -121,3 +124,20 @@ export function parseArgentinaDateTimeToUtc(localDateTime: string): string {
     // Parse "yyyy-MM-ddTHH:mm" como ART (offset -03:00) y convertir a ISO UTC
     return new Date(`${localDateTime}:00-03:00`).toISOString();
 }
+
+// ---------------------------------------------------------------------------
+// Números
+// ---------------------------------------------------------------------------
+
+/**
+ * Formatea un número como moneda ARS (pesos argentinos).
+ * Output: "$ 1.500,50" o similar según locale.
+ */
+export function formatCurrency(amount: number): string {
+    return new Intl.NumberFormat('es-AR', {
+        style: 'currency',
+        currency: 'ARS',
+        minimumFractionDigits: 2,
+        maximumFractionDigits: 2,
+    }).format(amount);
+}

src/web/src/lib/numberFormat.ts

@@ -1,17 +0,0 @@
-/**
- * Formateo de números — utility centralizada.
- * Usar SIEMPRE estas funciones en lugar de Intl.NumberFormat inline.
- */
-
-/**
- * Formatea un número como moneda ARS (pesos argentinos).
- * Output: "$ 1.500,50" o similar según locale.
- */
-export function formatCurrency(amount: number): string {
-  return new Intl.NumberFormat('es-AR', {
-    style: 'currency',
-    currency: 'ARS',
-    minimumFractionDigits: 2,
-    maximumFractionDigits: 2,
-  }).format(amount)
-}

src/web/src/pages/admin/audit/AuditFilters.tsx

@@ -2,7 +2,7 @@ import { useState, type FormEvent } from 'react'
 import { Input } from '@/components/ui/input'
 import { Label } from '@/components/ui/label'
 import { Button } from '@/components/ui/button'
-import { parseArgentinaDateTimeToUtc } from '@/lib/dateFormat'
+import { parseArgentinaDateTimeToUtc } from '@/lib/formatters'
 
 /** Filtros crudos del form (todos strings para binding directo del input). */
 export interface AuditFiltersValue {

src/web/src/pages/admin/audit/AuditPage.tsx

@@ -18,7 +18,7 @@ import {
   toApiFilter,
   type AuditFiltersValue,
 } from './AuditFilters'
-import { formatInstant } from '@/lib/dateFormat'
+import { formatInstant } from '@/lib/formatters'
 
 /** Copia texto al clipboard con fallback + toast. */
 async function copyToClipboard(text: string, label: string): Promise<void> {

src/web/src/tests/lib/dateFormat.test.ts

@@ -1,146 +0,0 @@
-import { describe, it, expect, afterEach, vi } from 'vitest';
-import {
-    AR_TZ,
-    formatInstant,
-    formatInstantOrDash,
-    formatCivilDate,
-    formatCivilDateRange,
-    todayArgentina,
-    parseCivilDate,
-    prevCivilDate,
-} from '@/lib/dateFormat';
-
-describe('dateFormat.ts', () => {
-    describe('AR_TZ constant', () => {
-        it('is America/Argentina/Buenos_Aires', () => {
-            expect(AR_TZ).toBe('America/Argentina/Buenos_Aires');
-        });
-    });
-
-    describe('formatInstant (Cat1 — UTC → AR display)', () => {
-        it('converts 01:30 UTC to 22:30 ART previous day', () => {
-            const iso = '2026-05-01T01:30:00.000Z';
-            const result = formatInstant(iso);
-            // format es-AR short + medium: "30/4/2026, 22:30:00" o similar
-            expect(result).toMatch(/30\/0?4\/2026/);
-            expect(result).toMatch(/22:30/);
-        });
-
-        it('uses AR timezone regardless of browser TZ', () => {
-            const iso = '2026-05-01T12:00:00.000Z'; // 09:00 ART
-            const result = formatInstant(iso);
-            expect(result).toMatch(/01\/0?5\/2026/);
-            expect(result).toMatch(/09:00/);
-        });
-    });
-
-    describe('formatInstantOrDash (Cat1 nullable)', () => {
-        it('returns "—" for null', () => {
-            expect(formatInstantOrDash(null)).toBe('—');
-        });
-
-        it('returns "—" for undefined', () => {
-            expect(formatInstantOrDash(undefined)).toBe('—');
-        });
-
-        it('delegates to formatInstant for valid ISO', () => {
-            const iso = '2026-05-01T01:30:00.000Z';
-            expect(formatInstantOrDash(iso)).toBe(formatInstant(iso));
-        });
-    });
-
-    describe('formatCivilDate (Cat2 — yyyy-MM-dd → dd/MM/yyyy)', () => {
-        it('splits manually without new Date()', () => {
-            expect(formatCivilDate('2026-05-01')).toBe('01/05/2026');
-        });
-
-        it('preserves day for early-year dates', () => {
-            expect(formatCivilDate('2026-01-01')).toBe('01/01/2026');
-        });
-
-        it('preserves day for end-of-year dates', () => {
-            expect(formatCivilDate('2026-12-31')).toBe('31/12/2026');
-        });
-    });
-
-    describe('formatCivilDateRange', () => {
-        it('renders full range with arrow', () => {
-            expect(formatCivilDateRange('2026-05-01', '2026-12-31'))
-                .toBe('01/05/2026 → 31/12/2026');
-        });
-
-        it('renders open range when hasta is null', () => {
-            expect(formatCivilDateRange('2026-05-01', null))
-                .toBe('desde 01/05/2026');
-        });
-    });
-
-    describe('todayArgentina (fix BUG-FE-03)', () => {
-        afterEach(() => {
-            vi.useRealTimers();
-        });
-
-        it('returns 2026-04-30 at 22:30 ART of 30/04 (BUG-FE-03 regression)', () => {
-            // 22:30 ART = 01:30 UTC del día siguiente
-            vi.useFakeTimers();
-            vi.setSystemTime(new Date('2026-05-01T01:30:00.000Z'));
-
-            expect(todayArgentina()).toBe('2026-04-30');
-        });
-
-        it('returns 2026-05-01 at 00:30 ART of 01/05', () => {
-            // 00:30 ART = 03:30 UTC
-            vi.useFakeTimers();
-            vi.setSystemTime(new Date('2026-05-01T03:30:00.000Z'));
-
-            expect(todayArgentina()).toBe('2026-05-01');
-        });
-
-        it('returns 2024-02-28 at 22:30 ART of 28/02/2024 (bisiesto)', () => {
-            // 22:30 ART del 28/02/2024 = 01:30 UTC del 29/02/2024
-            vi.useFakeTimers();
-            vi.setSystemTime(new Date('2024-02-29T01:30:00.000Z'));
-
-            expect(todayArgentina()).toBe('2024-02-28');
-        });
-
-        it('returns 2026-12-31 at 22:30 ART of 31/12 (end of year)', () => {
-            // 22:30 ART del 31/12/2026 = 01:30 UTC del 01/01/2027
-            vi.useFakeTimers();
-            vi.setSystemTime(new Date('2027-01-01T01:30:00.000Z'));
-
-            expect(todayArgentina()).toBe('2026-12-31');
-        });
-    });
-
-    describe('parseCivilDate', () => {
-        it('splits "2026-05-01" into {year, month, day}', () => {
-            expect(parseCivilDate('2026-05-01')).toEqual({ year: 2026, month: 5, day: 1 });
-        });
-
-        it('does not use new Date() (no UTC creep)', () => {
-            const result = parseCivilDate('2026-01-01');
-            expect(result.year).toBe(2026);
-            expect(result.month).toBe(1);
-            expect(result.day).toBe(1);
-        });
-    });
-
-    describe('prevCivilDate (BUG-FE-04 — fecha cierre NuevaVigencia)', () => {
-        it('returns day before (2026-05-01 → 2026-04-30)', () => {
-            expect(prevCivilDate('2026-05-01')).toBe('2026-04-30');
-        });
-
-        it('crosses month boundary (2026-05-31 → 2026-05-30)', () => {
-            expect(prevCivilDate('2026-06-01')).toBe('2026-05-31');
-        });
-
-        it('crosses year boundary (2026-01-01 → 2025-12-31)', () => {
-            expect(prevCivilDate('2026-01-01')).toBe('2025-12-31');
-        });
-
-        it('handles leap year (2024-03-01 → 2024-02-29)', () => {
-            expect(prevCivilDate('2024-03-01')).toBe('2024-02-29');
-        });
-    });
-});

src/web/src/tests/lib/formatters.test.ts

@@ -0,0 +1,190 @@
+import { describe, it, expect, afterEach, vi } from 'vitest';
+import {
+    AR_TZ,
+    formatInstant,
+    formatInstantOrDash,
+    formatCivilDate,
+    formatCivilDateRange,
+    todayArgentina,
+    parseCivilDate,
+    prevCivilDate,
+    parseArgentinaDateTimeToUtc,
+    formatCurrency,
+} from '@/lib/formatters';
+
+// ─── Smoke test — API unificada accesible desde @/lib/formatters ───────────────
+
+describe('formatters.ts — smoke (unified module exports)', () => {
+    it('exports AR_TZ', () => {
+        expect(AR_TZ).toBe('America/Argentina/Buenos_Aires');
+    });
+
+    it('exports formatInstant (function)', () => {
+        expect(typeof formatInstant).toBe('function');
+    });
+
+    it('exports formatInstantOrDash (function)', () => {
+        expect(typeof formatInstantOrDash).toBe('function');
+    });
+
+    it('exports formatCivilDate (function)', () => {
+        expect(typeof formatCivilDate).toBe('function');
+    });
+
+    it('exports formatCivilDateRange (function)', () => {
+        expect(typeof formatCivilDateRange).toBe('function');
+    });
+
+    it('exports todayArgentina (function)', () => {
+        expect(typeof todayArgentina).toBe('function');
+    });
+
+    it('exports parseCivilDate (function)', () => {
+        expect(typeof parseCivilDate).toBe('function');
+    });
+
+    it('exports prevCivilDate (function)', () => {
+        expect(typeof prevCivilDate).toBe('function');
+    });
+
+    it('exports parseArgentinaDateTimeToUtc (function)', () => {
+        expect(typeof parseArgentinaDateTimeToUtc).toBe('function');
+    });
+
+    it('exports formatCurrency (function)', () => {
+        expect(typeof formatCurrency).toBe('function');
+    });
+});
+
+// ─── Suite completa — mismos tests que dateFormat.test.ts ─────────────────────
+
+describe('formatInstant (Cat1 — UTC → AR display)', () => {
+    it('converts 01:30 UTC to 22:30 ART previous day', () => {
+        const iso = '2026-05-01T01:30:00.000Z';
+        const result = formatInstant(iso);
+        expect(result).toMatch(/30\/0?4\/2026/);
+        expect(result).toMatch(/22:30/);
+    });
+
+    it('uses AR timezone regardless of browser TZ', () => {
+        const iso = '2026-05-01T12:00:00.000Z'; // 09:00 ART
+        const result = formatInstant(iso);
+        expect(result).toMatch(/01\/0?5\/2026/);
+        expect(result).toMatch(/09:00/);
+    });
+});
+
+describe('formatInstantOrDash (Cat1 nullable)', () => {
+    it('returns "—" for null', () => {
+        expect(formatInstantOrDash(null)).toBe('—');
+    });
+
+    it('returns "—" for undefined', () => {
+        expect(formatInstantOrDash(undefined)).toBe('—');
+    });
+
+    it('delegates to formatInstant for valid ISO', () => {
+        const iso = '2026-05-01T01:30:00.000Z';
+        expect(formatInstantOrDash(iso)).toBe(formatInstant(iso));
+    });
+});
+
+describe('formatCivilDate (Cat2 — yyyy-MM-dd → dd/MM/yyyy)', () => {
+    it('splits manually without new Date()', () => {
+        expect(formatCivilDate('2026-05-01')).toBe('01/05/2026');
+    });
+
+    it('preserves day for early-year dates', () => {
+        expect(formatCivilDate('2026-01-01')).toBe('01/01/2026');
+    });
+
+    it('preserves day for end-of-year dates', () => {
+        expect(formatCivilDate('2026-12-31')).toBe('31/12/2026');
+    });
+});
+
+describe('formatCivilDateRange', () => {
+    it('renders full range with arrow', () => {
+        expect(formatCivilDateRange('2026-05-01', '2026-12-31'))
+            .toBe('01/05/2026 → 31/12/2026');
+    });
+
+    it('renders open range when hasta is null', () => {
+        expect(formatCivilDateRange('2026-05-01', null))
+            .toBe('desde 01/05/2026');
+    });
+});
+
+describe('todayArgentina (fix BUG-FE-03)', () => {
+    afterEach(() => {
+        vi.useRealTimers();
+    });
+
+    it('returns 2026-04-30 at 22:30 ART of 30/04 (BUG-FE-03 regression)', () => {
+        vi.useFakeTimers();
+        vi.setSystemTime(new Date('2026-05-01T01:30:00.000Z'));
+        expect(todayArgentina()).toBe('2026-04-30');
+    });
+
+    it('returns 2026-05-01 at 00:30 ART of 01/05', () => {
+        vi.useFakeTimers();
+        vi.setSystemTime(new Date('2026-05-01T03:30:00.000Z'));
+        expect(todayArgentina()).toBe('2026-05-01');
+    });
+
+    it('returns 2024-02-28 at 22:30 ART of 28/02/2024 (bisiesto)', () => {
+        vi.useFakeTimers();
+        vi.setSystemTime(new Date('2024-02-29T01:30:00.000Z'));
+        expect(todayArgentina()).toBe('2024-02-28');
+    });
+
+    it('returns 2026-12-31 at 22:30 ART of 31/12 (end of year)', () => {
+        vi.useFakeTimers();
+        vi.setSystemTime(new Date('2027-01-01T01:30:00.000Z'));
+        expect(todayArgentina()).toBe('2026-12-31');
+    });
+});
+
+describe('parseCivilDate', () => {
+    it('splits "2026-05-01" into {year, month, day}', () => {
+        expect(parseCivilDate('2026-05-01')).toEqual({ year: 2026, month: 5, day: 1 });
+    });
+
+    it('does not use new Date() (no UTC creep)', () => {
+        const result = parseCivilDate('2026-01-01');
+        expect(result.year).toBe(2026);
+        expect(result.month).toBe(1);
+        expect(result.day).toBe(1);
+    });
+});
+
+describe('prevCivilDate (BUG-FE-04 — fecha cierre NuevaVigencia)', () => {
+    it('returns day before (2026-05-01 → 2026-04-30)', () => {
+        expect(prevCivilDate('2026-05-01')).toBe('2026-04-30');
+    });
+
+    it('crosses month boundary (2026-05-31 → 2026-05-30)', () => {
+        expect(prevCivilDate('2026-06-01')).toBe('2026-05-31');
+    });
+
+    it('crosses year boundary (2026-01-01 → 2025-12-31)', () => {
+        expect(prevCivilDate('2026-01-01')).toBe('2025-12-31');
+    });
+
+    it('handles leap year (2024-03-01 → 2024-02-29)', () => {
+        expect(prevCivilDate('2024-03-01')).toBe('2024-02-29');
+    });
+});
+
+describe('formatCurrency (ARS)', () => {
+    it('formats a whole number with 2 decimal places', () => {
+        const result = formatCurrency(1500);
+        expect(result).toMatch(/1[\.,]500/);
+        expect(result).toMatch(/00/);
+    });
+
+    it('formats a decimal amount', () => {
+        const result = formatCurrency(1234.56);
+        expect(result).toMatch(/56/);
+    });
+});