feat(web/adm-009): hooks TanStack Query para fiscal IVA

useTiposDeIvaList, useTipoDeIva, useHistorialTipoDeIva (lazy enable),
mutations con invalidateQueries. staleTime: 15_000 en todas las queries.
Query keys estables: ['fiscal', 'iva', ...].

src/web/src/features/fiscal/iva/hooks/useTiposDeIva.ts

@@ -0,0 +1,121 @@
+// ADM-009 — TanStack Query hooks para fiscal/iva
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query'
+import {
+  listTiposDeIva,
+  getTipoDeIvaById,
+  getHistorialTipoDeIva,
+  createTipoDeIva,
+  updateTipoDeIva,
+  nuevaVersionTipoDeIva,
+  deactivateTipoDeIva,
+  reactivateTipoDeIva,
+} from '../api/ivaApi'
+import type {
+  TipoDeIvaFilter,
+  CreateTipoDeIvaRequest,
+  UpdateTipoDeIvaRequest,
+  NuevaVersionTipoDeIvaRequest,
+} from '../types/tipoDeIva.types'
+
+// ─── Query keys estables ──────────────────────────────────────────────────────
+
+export const ivaListQueryKey = (filters: TipoDeIvaFilter) =>
+  ['fiscal', 'iva', 'list', filters] as const
+
+export const ivaDetailQueryKey = (id: number) =>
+  ['fiscal', 'iva', id] as const
+
+export const ivaHistorialQueryKey = (id: number) =>
+  ['fiscal', 'iva', id, 'historial'] as const
+
+// ─── List ─────────────────────────────────────────────────────────────────────
+
+export function useTiposDeIvaList(filters: TipoDeIvaFilter) {
+  return useQuery({
+    queryKey: ivaListQueryKey(filters),
+    queryFn: () => listTiposDeIva(filters),
+    staleTime: 15_000,
+  })
+}
+
+// ─── Detail ──────────────────────────────────────────────────────────────────
+
+export function useTipoDeIva(id: number | null) {
+  return useQuery({
+    queryKey: ivaDetailQueryKey(id ?? 0),
+    queryFn: () => getTipoDeIvaById(id!),
+    enabled: id != null,
+    staleTime: 15_000,
+  })
+}
+
+// ─── Historial (lazy — solo cuando el tooltip está abierto) ───────────────────
+
+export function useHistorialTipoDeIva(id: number | null, enabled = false) {
+  return useQuery({
+    queryKey: ivaHistorialQueryKey(id ?? 0),
+    queryFn: () => getHistorialTipoDeIva(id!),
+    enabled: id != null && enabled,
+    staleTime: 15_000,
+  })
+}
+
+// ─── Create ──────────────────────────────────────────────────────────────────
+
+export function useCreateTipoDeIva() {
+  const queryClient = useQueryClient()
+  return useMutation({
+    mutationFn: (payload: CreateTipoDeIvaRequest) => createTipoDeIva(payload),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['fiscal', 'iva'] })
+    },
+  })
+}
+
+// ─── Update ──────────────────────────────────────────────────────────────────
+
+export function useUpdateTipoDeIva() {
+  const queryClient = useQueryClient()
+  return useMutation({
+    mutationFn: ({ id, body }: { id: number; body: UpdateTipoDeIvaRequest }) =>
+      updateTipoDeIva(id, body),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['fiscal', 'iva'] })
+    },
+  })
+}
+
+// ─── Nueva versión ───────────────────────────────────────────────────────────
+
+export function useNuevaVersionTipoDeIva() {
+  const queryClient = useQueryClient()
+  return useMutation({
+    mutationFn: ({ id, body }: { id: number; body: NuevaVersionTipoDeIvaRequest }) =>
+      nuevaVersionTipoDeIva(id, body),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['fiscal', 'iva'] })
+    },
+  })
+}
+
+// ─── Deactivate / Reactivate ─────────────────────────────────────────────────
+
+export function useDeactivateTipoDeIva() {
+  const queryClient = useQueryClient()
+  return useMutation({
+    mutationFn: (id: number) => deactivateTipoDeIva(id),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['fiscal', 'iva'] })
+    },
+  })
+}
+
+export function useReactivateTipoDeIva() {
+  const queryClient = useQueryClient()
+  return useMutation({
+    mutationFn: (id: number) => reactivateTipoDeIva(id),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['fiscal', 'iva'] })
+    },
+  })
+}