diff --git a/tests/SIGCM2.Api.Tests/Admin/V014MigrationTests.cs b/tests/SIGCM2.Api.Tests/Admin/V014MigrationTests.cs
new file mode 100644
index 0000000..95b7ab1
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+++ b/tests/SIGCM2.Api.Tests/Admin/V014MigrationTests.cs
@@ -0,0 +1,345 @@
+using Dapper;
+using FluentAssertions;
+using Microsoft.Data.SqlClient;
+using Xunit;
+
+namespace SIGCM2.Api.Tests.Admin;
+
+///
+/// ADM-009 Batch 1 — V014 migration integration tests.
+/// Validates:
+/// REQ-SEED-001 : TipoDeIva seed genera exactamente 4 filas canónicas (EXENTO, NO_GRAVADO, IVA_105, IVA_21).
+/// REQ-SEED-002 : IngresosBrutos seed genera exactamente 25 filas (24 provincias INDEC + CABA).
+/// REQ-SEED-003 : Re-ejecución de V014 NO duplica filas (idempotencia MERGE).
+/// REQ-TEMPORAL-001 : SYSTEM_VERSIONING ON en TipoDeIva e IngresosBrutos (temporal_type = 2).
+/// REQ-FISCAL-AUTH-002 : Permiso 'administracion:fiscal:gestionar' existe y está asignado al rol admin.
+///
+/// NOTA: Esta suite opera directamente sobre SIGCM2_Test con Dapper.
+/// NO usa WebApplicationFactory (es test de migración pura, no API).
+/// La migración debe haberse aplicado previamente a SIGCM2_Test via sqlcmd o SqlTestFixture.
+///
+[Collection("ApiIntegration")]
+public sealed class V014MigrationTests : IClassFixture
+{
+ private const string ConnectionString =
+ "Server=TECNICA3;Database=SIGCM2_Test;User Id=desarrollo;Password=desarrollo2026;TrustServerCertificate=True;";
+
+ public V014MigrationTests(SIGCM2.TestSupport.TestWebAppFactory _)
+ {
+ // Depend on the factory so SqlTestFixture.InitializeAsync runs
+ // (ensures V014 schema is present via EnsureV014SchemaAsync).
+ }
+
+ // ── REQ-TEMPORAL-001 ──────────────────────────────────────────────────────
+
+ [Fact]
+ public async Task TipoDeIva_SystemVersioning_IsActive()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ var temporalType = await conn.ExecuteScalarAsync("""
+ SELECT temporal_type
+ FROM sys.tables
+ WHERE object_id = OBJECT_ID('dbo.TipoDeIva')
+ """);
+
+ temporalType.Should().Be(2, "TipoDeIva debe tener SYSTEM_VERSIONING = ON (temporal_type = 2)");
+ }
+
+ [Fact]
+ public async Task TipoDeIva_History_Exists()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ var exists = await conn.ExecuteScalarAsync("""
+ SELECT COUNT(1) FROM sys.tables
+ WHERE name = 'TipoDeIva_History'
+ AND schema_id = SCHEMA_ID('dbo')
+ """);
+
+ exists.Should().Be(1, "dbo.TipoDeIva_History debe existir como tabla de historial temporal");
+ }
+
+ [Fact]
+ public async Task IngresosBrutos_SystemVersioning_IsActive()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ var temporalType = await conn.ExecuteScalarAsync("""
+ SELECT temporal_type
+ FROM sys.tables
+ WHERE object_id = OBJECT_ID('dbo.IngresosBrutos')
+ """);
+
+ temporalType.Should().Be(2, "IngresosBrutos debe tener SYSTEM_VERSIONING = ON (temporal_type = 2)");
+ }
+
+ [Fact]
+ public async Task IngresosBrutos_History_Exists()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ var exists = await conn.ExecuteScalarAsync("""
+ SELECT COUNT(1) FROM sys.tables
+ WHERE name = 'IngresosBrutos_History'
+ AND schema_id = SCHEMA_ID('dbo')
+ """);
+
+ exists.Should().Be(1, "dbo.IngresosBrutos_History debe existir como tabla de historial temporal");
+ }
+
+ // ── REQ-SEED-001 ──────────────────────────────────────────────────────────
+
+ [Fact]
+ public async Task TipoDeIva_Seed_HasExactly4Rows()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ var count = await conn.ExecuteScalarAsync(
+ "SELECT COUNT(1) FROM dbo.TipoDeIva");
+
+ count.Should().Be(4, "El seed de V014 debe generar exactamente 4 TipoDeIva canónicos");
+ }
+
+ [Fact]
+ public async Task TipoDeIva_Seed_HasCorrectCodigos()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ var codigos = (await conn.QueryAsync(
+ "SELECT Codigo FROM dbo.TipoDeIva ORDER BY Codigo")).ToList();
+
+ codigos.Should().BeEquivalentTo(
+ new[] { "EXENTO", "IVA_105", "IVA_21", "NO_GRAVADO" },
+ "Los 4 códigos canónicos deben existir en TipoDeIva");
+ }
+
+ [Fact]
+ public async Task TipoDeIva_Seed_Porcentajes_AreCorrect()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ var rows = (await conn.QueryAsync<(string Codigo, decimal Porcentaje)>(
+ "SELECT Codigo, Porcentaje FROM dbo.TipoDeIva ORDER BY Codigo")).ToList();
+
+ rows.Should().ContainSingle(r => r.Codigo == "EXENTO" && r.Porcentaje == 0m);
+ rows.Should().ContainSingle(r => r.Codigo == "NO_GRAVADO" && r.Porcentaje == 0m);
+ rows.Should().ContainSingle(r => r.Codigo == "IVA_105" && r.Porcentaje == 10.5m);
+ rows.Should().ContainSingle(r => r.Codigo == "IVA_21" && r.Porcentaje == 21m);
+ }
+
+ [Fact]
+ public async Task TipoDeIva_Seed_AllRowsActive_PredecesorNull_VigenciaHastaNull()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ var invalidRows = await conn.ExecuteScalarAsync("""
+ SELECT COUNT(1) FROM dbo.TipoDeIva
+ WHERE Activo = 0
+ OR PredecesorId IS NOT NULL
+ OR VigenciaHasta IS NOT NULL
+ """);
+
+ invalidRows.Should().Be(0,
+ "Todas las filas seed deben tener Activo=1, PredecesorId=NULL, VigenciaHasta=NULL");
+ }
+
+ // ── REQ-SEED-002 ──────────────────────────────────────────────────────────
+
+ [Fact]
+ public async Task IngresosBrutos_Seed_HasExactly24Rows()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ var count = await conn.ExecuteScalarAsync(
+ "SELECT COUNT(1) FROM dbo.IngresosBrutos");
+
+ // Design canónico: 23 provincias INDEC + CABA = 24 jurisdicciones.
+ // La lista del design incluye CABA como elemento propio junto a BUENOS_AIRES (provincia).
+ // REQ-SEED-002 especifica "25" pero la lista canónica del design tiene 24 entradas únicas.
+ // DISCOVERY: posible discrepancia spec vs. design — anotado en apply-progress.
+ // Implementamos lo que la lista del design establece explícitamente: 24 filas.
+ count.Should().Be(24, "El seed de V014 debe generar 24 IngresosBrutos (23 provincias INDEC + CABA)");
+ }
+
+ [Fact]
+ public async Task IngresosBrutos_Seed_HasAllProvincias()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ var provincias = (await conn.QueryAsync(
+ "SELECT Provincia FROM dbo.IngresosBrutos ORDER BY Provincia")).ToList();
+
+ // Lista canónica del design ADM-009: 23 provincias argentinas INDEC + CABA = 24
+ var expectedCanonical = new[]
+ {
+ "BUENOS_AIRES", "CABA", "CATAMARCA", "CHACO", "CHUBUT",
+ "CORDOBA", "CORRIENTES", "ENTRE_RIOS", "FORMOSA", "JUJUY",
+ "LA_PAMPA", "LA_RIOJA", "MENDOZA", "MISIONES", "NEUQUEN",
+ "RIO_NEGRO", "SALTA", "SAN_JUAN", "SAN_LUIS", "SANTA_CRUZ",
+ "SANTA_FE", "SANTIAGO_DEL_ESTERO", "TIERRA_DEL_FUEGO", "TUCUMAN"
+ };
+
+ provincias.Should().Contain("CABA", "CABA debe estar entre las provincias");
+ provincias.Should().Contain("BUENOS_AIRES", "Buenos Aires (provincia) debe estar como BUENOS_AIRES");
+ foreach (var prov in expectedCanonical)
+ provincias.Should().Contain(prov, $"Provincia {prov} debe estar en el seed");
+ }
+
+ [Fact]
+ public async Task IngresosBrutos_Seed_AlicuotaZero_AllRows()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ var nonZero = await conn.ExecuteScalarAsync(
+ "SELECT COUNT(1) FROM dbo.IngresosBrutos WHERE Alicuota <> 0");
+
+ nonZero.Should().Be(0, "Todas las filas seed de IngresosBrutos deben tener Alicuota=0 (placeholder)");
+ }
+
+ [Fact]
+ public async Task IngresosBrutos_Seed_AllRowsActive_PredecesorNull_VigenciaHastaNull()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ var invalidRows = await conn.ExecuteScalarAsync("""
+ SELECT COUNT(1) FROM dbo.IngresosBrutos
+ WHERE Activo = 0
+ OR PredecesorId IS NOT NULL
+ OR VigenciaHasta IS NOT NULL
+ """);
+
+ invalidRows.Should().Be(0,
+ "Todas las filas seed deben tener Activo=1, PredecesorId=NULL, VigenciaHasta=NULL");
+ }
+
+ // ── REQ-FISCAL-AUTH-002 ───────────────────────────────────────────────────
+
+ [Fact]
+ public async Task Permiso_AdministracionFiscalGestionar_Exists()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ var count = await conn.ExecuteScalarAsync("""
+ SELECT COUNT(1) FROM dbo.Permiso
+ WHERE Codigo = 'administracion:fiscal:gestionar'
+ """);
+
+ count.Should().Be(1, "El permiso 'administracion:fiscal:gestionar' debe existir en dbo.Permiso");
+ }
+
+ [Fact]
+ public async Task Permiso_AdministracionFiscalGestionar_AsignadoARolAdmin()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ var count = await conn.ExecuteScalarAsync("""
+ SELECT COUNT(1)
+ FROM dbo.RolPermiso rp
+ JOIN dbo.Rol r ON r.Id = rp.RolId
+ JOIN dbo.Permiso p ON p.Id = rp.PermisoId
+ WHERE r.Codigo = 'admin'
+ AND p.Codigo = 'administracion:fiscal:gestionar'
+ """);
+
+ count.Should().Be(1,
+ "El permiso 'administracion:fiscal:gestionar' debe estar asignado al rol 'admin'");
+ }
+
+ // ── REQ-SEED-003 — Idempotencia ───────────────────────────────────────────
+
+ [Fact]
+ public async Task V014_Idempotencia_TipoDeIva_NoSeDuplica()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ // Aplicar el MERGE seed manualmente una segunda vez (simula re-ejecución de V014)
+ await conn.ExecuteAsync("""
+ MERGE dbo.TipoDeIva AS t
+ USING (VALUES
+ ('EXENTO', N'Exento de IVA', CAST(0 AS DECIMAL(5,2)), CAST(0 AS BIT), '2020-01-01'),
+ ('NO_GRAVADO', N'No gravado', CAST(0 AS DECIMAL(5,2)), CAST(0 AS BIT), '2020-01-01'),
+ ('IVA_105', N'IVA 10.5%', CAST(10.5 AS DECIMAL(5,2)), CAST(1 AS BIT), '2020-01-01'),
+ ('IVA_21', N'IVA 21%', CAST(21 AS DECIMAL(5,2)), CAST(1 AS BIT), '2020-01-01')
+ ) AS s (Codigo, Descripcion, Porcentaje, AplicaIVA, VigenciaDesde)
+ ON t.Codigo = s.Codigo AND t.PredecesorId IS NULL
+ WHEN NOT MATCHED BY TARGET THEN
+ INSERT (Codigo, Descripcion, Porcentaje, AplicaIVA, Activo, VigenciaDesde, VigenciaHasta, PredecesorId)
+ VALUES (s.Codigo, s.Descripcion, s.Porcentaje, s.AplicaIVA, 1, s.VigenciaDesde, NULL, NULL);
+ """);
+
+ var count = await conn.ExecuteScalarAsync(
+ "SELECT COUNT(1) FROM dbo.TipoDeIva");
+
+ count.Should().Be(4, "Re-ejecutar el seed MERGE no debe duplicar filas en TipoDeIva");
+ }
+
+ [Fact]
+ public async Task V014_Idempotencia_IngresosBrutos_NoSeDuplica()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ // Re-aplicar el MERGE de provincias (simula re-ejecución de V014)
+ // Las 25 provincias canónicas: 24 INDEC + CABA (CABA es la #25)
+ await conn.ExecuteAsync("""
+ MERGE dbo.IngresosBrutos AS t
+ USING (VALUES
+ ('BUENOS_AIRES'),('CABA'),('CATAMARCA'),('CHACO'),('CHUBUT'),
+ ('CORDOBA'),('CORRIENTES'),('ENTRE_RIOS'),('FORMOSA'),('JUJUY'),
+ ('LA_PAMPA'),('LA_RIOJA'),('MENDOZA'),('MISIONES'),('NEUQUEN'),
+ ('RIO_NEGRO'),('SALTA'),('SAN_JUAN'),('SAN_LUIS'),('SANTA_CRUZ'),
+ ('SANTA_FE'),('SANTIAGO_DEL_ESTERO'),('TIERRA_DEL_FUEGO'),('TUCUMAN')
+ ) AS s (Provincia)
+ ON t.Provincia = s.Provincia AND t.PredecesorId IS NULL
+ WHEN NOT MATCHED BY TARGET THEN
+ INSERT (Provincia, Descripcion, Alicuota, Activo, VigenciaDesde, VigenciaHasta, PredecesorId)
+ VALUES (s.Provincia, N'Ingresos Brutos ' + s.Provincia, CAST(0 AS DECIMAL(5,2)), 1, '2020-01-01', NULL, NULL);
+ """);
+
+ var count = await conn.ExecuteScalarAsync(
+ "SELECT COUNT(1) FROM dbo.IngresosBrutos");
+
+ count.Should().Be(24, "Re-ejecutar el seed MERGE no debe duplicar filas en IngresosBrutos");
+ }
+
+ [Fact]
+ public async Task V014_Idempotencia_Permiso_NoSeDuplica()
+ {
+ await using var conn = new SqlConnection(ConnectionString);
+ await conn.OpenAsync();
+
+ // Re-aplicar MERGE permiso (simula re-ejecución de V014)
+ await conn.ExecuteAsync("""
+ MERGE dbo.Permiso AS t
+ USING (VALUES ('administracion:fiscal:gestionar', N'Gestionar tablas fiscales (IVA, IIBB)', 'administracion'))
+ AS s (Codigo, Descripcion, Modulo)
+ ON t.Codigo = s.Codigo
+ WHEN NOT MATCHED BY TARGET THEN
+ INSERT (Codigo, Nombre, Descripcion, Modulo)
+ VALUES (s.Codigo, N'Gestionar tablas fiscales', s.Descripcion, s.Modulo);
+ """);
+
+ var count = await conn.ExecuteScalarAsync("""
+ SELECT COUNT(1) FROM dbo.Permiso
+ WHERE Codigo = 'administracion:fiscal:gestionar'
+ """);
+
+ count.Should().Be(1, "Re-ejecutar el MERGE de Permiso no debe crear duplicados");
+ }
+}