diff --git a/src/api/SIGCM2.Application/DependencyInjection.cs b/src/api/SIGCM2.Application/DependencyInjection.cs
index cda65d3..c0e29e9 100644
--- a/src/api/SIGCM2.Application/DependencyInjection.cs
+++ b/src/api/SIGCM2.Application/DependencyInjection.cs
@@ -27,6 +27,24 @@ using SIGCM2.Application.PuntosDeVenta.GetById;
 using SIGCM2.Application.PuntosDeVenta.List;
 using SIGCM2.Application.PuntosDeVenta.Reactivate;
 using SIGCM2.Application.PuntosDeVenta.Update;
+using SIGCM2.Application.TiposDeIva.Create;
+using SIGCM2.Application.TiposDeIva.Deactivate;
+using SIGCM2.Application.TiposDeIva.Dtos;
+using SIGCM2.Application.TiposDeIva.GetById;
+using SIGCM2.Application.TiposDeIva.GetHistorial;
+using SIGCM2.Application.TiposDeIva.List;
+using SIGCM2.Application.TiposDeIva.NuevaVersion;
+using SIGCM2.Application.TiposDeIva.Reactivate;
+using SIGCM2.Application.TiposDeIva.Update;
+using SIGCM2.Application.IngresosBrutos.Create;
+using SIGCM2.Application.IngresosBrutos.Deactivate;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+using SIGCM2.Application.IngresosBrutos.GetById;
+using SIGCM2.Application.IngresosBrutos.GetHistorial;
+using SIGCM2.Application.IngresosBrutos.List;
+using SIGCM2.Application.IngresosBrutos.NuevaVersion;
+using SIGCM2.Application.IngresosBrutos.Reactivate;
+using SIGCM2.Application.IngresosBrutos.Update;
 using SIGCM2.Application.Secciones.Create;
 using SIGCM2.Application.Secciones.Deactivate;
 using SIGCM2.Application.Secciones.GetById;
@@ -104,6 +122,26 @@ public static class DependencyInjection
         services.AddScoped<ICommandHandler<ListPuntosDeVentaQuery, PagedResult<PuntoDeVentaListItemDto>>, ListPuntosDeVentaQueryHandler>();
         services.AddScoped<ICommandHandler<GetPuntoDeVentaByIdQuery, PuntoDeVentaDetailDto>, GetPuntoDeVentaByIdQueryHandler>();
 
+        // Tipos de IVA (ADM-009)
+        services.AddScoped<ICommandHandler<CreateTipoDeIvaCommand, TipoDeIvaDto>, CreateTipoDeIvaCommandHandler>();
+        services.AddScoped<ICommandHandler<UpdateTipoDeIvaCommand, TipoDeIvaDto>, UpdateTipoDeIvaCommandHandler>();
+        services.AddScoped<ICommandHandler<NuevaVersionTipoDeIvaCommand, NuevaVersionResultDto>, NuevaVersionTipoDeIvaCommandHandler>();
+        services.AddScoped<ICommandHandler<DeactivateTipoDeIvaCommand, TipoDeIvaDto>, DeactivateTipoDeIvaCommandHandler>();
+        services.AddScoped<ICommandHandler<ReactivateTipoDeIvaCommand, TipoDeIvaDto>, ReactivateTipoDeIvaCommandHandler>();
+        services.AddScoped<ICommandHandler<GetTipoDeIvaByIdQuery, TipoDeIvaDto>, GetTipoDeIvaByIdQueryHandler>();
+        services.AddScoped<ICommandHandler<ListTiposDeIvaQuery, PagedResult<TipoDeIvaDto>>, ListTiposDeIvaQueryHandler>();
+        services.AddScoped<ICommandHandler<GetHistorialTipoDeIvaQuery, IReadOnlyList<HistorialCadenaDto>>, GetHistorialTipoDeIvaQueryHandler>();
+
+        // Ingresos Brutos (ADM-009)
+        services.AddScoped<ICommandHandler<CreateIngresosBrutosCommand, IngresosBrutosDto>, CreateIngresosBrutosCommandHandler>();
+        services.AddScoped<ICommandHandler<UpdateIngresosBrutosCommand, IngresosBrutosDto>, UpdateIngresosBrutosCommandHandler>();
+        services.AddScoped<ICommandHandler<NuevaVersionIngresosBrutosCommand, NuevaVersionIibbResultDto>, NuevaVersionIngresosBrutosCommandHandler>();
+        services.AddScoped<ICommandHandler<DeactivateIngresosBrutosCommand, IngresosBrutosDto>, DeactivateIngresosBrutosCommandHandler>();
+        services.AddScoped<ICommandHandler<ReactivateIngresosBrutosCommand, IngresosBrutosDto>, ReactivateIngresosBrutosCommandHandler>();
+        services.AddScoped<ICommandHandler<GetIngresosBrutosByIdQuery, IngresosBrutosDto>, GetIngresosBrutosByIdQueryHandler>();
+        services.AddScoped<ICommandHandler<ListIngresosBrutosQuery, PagedResult<IngresosBrutosDto>>, ListIngresosBrutosQueryHandler>();
+        services.AddScoped<ICommandHandler<GetHistorialIngresosBrutosQuery, IReadOnlyList<HistorialCadenaIibbDto>>, GetHistorialIngresosBrutosQueryHandler>();
+
         // FluentValidation validators (scans entire Application assembly)
         services.AddValidatorsFromAssemblyContaining<LoginCommandValidator>();
 
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/Create/CreateIngresosBrutosCommand.cs b/src/api/SIGCM2.Application/IngresosBrutos/Create/CreateIngresosBrutosCommand.cs
new file mode 100644
index 0000000..54c3ba6
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/Create/CreateIngresosBrutosCommand.cs
@@ -0,0 +1,10 @@
+using SIGCM2.Domain.Fiscal;
+
+namespace SIGCM2.Application.IngresosBrutos.Create;
+
+public sealed record CreateIngresosBrutosCommand(
+    ProvinciaArgentina Provincia,
+    string Descripcion,
+    decimal Alicuota,
+    DateOnly VigenciaDesde,
+    DateOnly? VigenciaHasta = null);
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/Create/CreateIngresosBrutosCommandHandler.cs b/src/api/SIGCM2.Application/IngresosBrutos/Create/CreateIngresosBrutosCommandHandler.cs
new file mode 100644
index 0000000..4cc9814
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/Create/CreateIngresosBrutosCommandHandler.cs
@@ -0,0 +1,57 @@
+using System.Transactions;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+
+namespace SIGCM2.Application.IngresosBrutos.Create;
+
+public sealed class CreateIngresosBrutosCommandHandler
+    : ICommandHandler<CreateIngresosBrutosCommand, IngresosBrutosDto>
+{
+    private readonly IIngresosBrutosRepository _repo;
+    private readonly IAuditLogger _audit;
+
+    public CreateIngresosBrutosCommandHandler(IIngresosBrutosRepository repo, IAuditLogger audit)
+    {
+        _repo = repo;
+        _audit = audit;
+    }
+
+    public async Task<IngresosBrutosDto> Handle(CreateIngresosBrutosCommand command)
+    {
+        var entity = Domain.Entities.IngresosBrutos.ForCreation(
+            command.Provincia,
+            command.Descripcion,
+            command.Alicuota,
+            command.VigenciaDesde,
+            command.VigenciaHasta);
+
+        using var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled);
+
+        var newId = await _repo.InsertAsync(entity);
+
+        await _audit.LogAsync(
+            action: "ingresos_brutos.create",
+            targetType: "IngresosBrutos",
+            targetId: newId.ToString(),
+            metadata: new { entity.Provincia, entity.Alicuota, entity.VigenciaDesde });
+
+        tx.Complete();
+
+        return IngresosBrutosMapper.ToDto(Domain.Entities.IngresosBrutos.FromDb(
+            id: newId,
+            provincia: entity.Provincia,
+            descripcion: entity.Descripcion,
+            alicuota: entity.Alicuota,
+            activo: entity.Activo,
+            vigenciaDesde: entity.VigenciaDesde,
+            vigenciaHasta: entity.VigenciaHasta,
+            predecesorId: entity.PredecesorId,
+            fechaCreacion: DateTime.UtcNow,
+            fechaModificacion: null));
+    }
+}
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/Create/CreateIngresosBrutosCommandValidator.cs b/src/api/SIGCM2.Application/IngresosBrutos/Create/CreateIngresosBrutosCommandValidator.cs
new file mode 100644
index 0000000..b7b6b4d
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/Create/CreateIngresosBrutosCommandValidator.cs
@@ -0,0 +1,29 @@
+using FluentValidation;
+
+namespace SIGCM2.Application.IngresosBrutos.Create;
+
+public sealed class CreateIngresosBrutosCommandValidator : AbstractValidator<CreateIngresosBrutosCommand>
+{
+    private const int DescripcionMaxLength = 255;
+
+    public CreateIngresosBrutosCommandValidator()
+    {
+        RuleFor(x => x.Descripcion)
+            .NotEmpty().WithMessage("La descripción es requerida.")
+            .MaximumLength(DescripcionMaxLength)
+            .WithMessage($"La descripción no puede superar los {DescripcionMaxLength} caracteres.");
+
+        RuleFor(x => x.Alicuota)
+            .InclusiveBetween(0m, 100m)
+            .WithMessage("La alícuota debe estar entre 0 y 100.");
+
+        RuleFor(x => x.VigenciaDesde)
+            .NotEqual(default(DateOnly))
+            .WithMessage("La fecha de vigencia desde es requerida.");
+
+        RuleFor(x => x.VigenciaHasta)
+            .GreaterThanOrEqualTo(x => x.VigenciaDesde)
+            .WithMessage("VigenciaHasta no puede ser anterior a VigenciaDesde.")
+            .When(x => x.VigenciaHasta.HasValue);
+    }
+}
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/Deactivate/DeactivateIngresosBrutosCommand.cs b/src/api/SIGCM2.Application/IngresosBrutos/Deactivate/DeactivateIngresosBrutosCommand.cs
new file mode 100644
index 0000000..3e76c89
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/Deactivate/DeactivateIngresosBrutosCommand.cs
@@ -0,0 +1,3 @@
+namespace SIGCM2.Application.IngresosBrutos.Deactivate;
+
+public sealed record DeactivateIngresosBrutosCommand(int Id);
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/Deactivate/DeactivateIngresosBrutosCommandHandler.cs b/src/api/SIGCM2.Application/IngresosBrutos/Deactivate/DeactivateIngresosBrutosCommandHandler.cs
new file mode 100644
index 0000000..d78b769
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/Deactivate/DeactivateIngresosBrutosCommandHandler.cs
@@ -0,0 +1,46 @@
+using System.Transactions;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.IngresosBrutos.Deactivate;
+
+public sealed class DeactivateIngresosBrutosCommandHandler
+    : ICommandHandler<DeactivateIngresosBrutosCommand, IngresosBrutosDto>
+{
+    private readonly IIngresosBrutosRepository _repo;
+    private readonly IAuditLogger _audit;
+
+    public DeactivateIngresosBrutosCommandHandler(IIngresosBrutosRepository repo, IAuditLogger audit)
+    {
+        _repo = repo;
+        _audit = audit;
+    }
+
+    public async Task<IngresosBrutosDto> Handle(DeactivateIngresosBrutosCommand command)
+    {
+        var entity = await _repo.GetByIdAsync(command.Id)
+            ?? throw new IngresosBrutosNotFoundException(command.Id);
+
+        if (!entity.Activo)
+            return IngresosBrutosMapper.ToDto(entity);
+
+        using var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled);
+
+        await _repo.SetActivoAsync(command.Id, false);
+
+        await _audit.LogAsync(
+            action: "ingresos_brutos.deactivate",
+            targetType: "IngresosBrutos",
+            targetId: command.Id.ToString());
+
+        tx.Complete();
+
+        return IngresosBrutosMapper.ToDto(entity.Deactivate());
+    }
+}
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/Dtos/HistorialCadenaIibbDto.cs b/src/api/SIGCM2.Application/IngresosBrutos/Dtos/HistorialCadenaIibbDto.cs
new file mode 100644
index 0000000..c6ef13f
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/Dtos/HistorialCadenaIibbDto.cs
@@ -0,0 +1,14 @@
+using SIGCM2.Domain.Fiscal;
+
+namespace SIGCM2.Application.IngresosBrutos.Dtos;
+
+public sealed record HistorialCadenaIibbDto(
+    int Id,
+    ProvinciaArgentina Provincia,
+    decimal Alicuota,
+    DateOnly VigenciaDesde,
+    DateOnly? VigenciaHasta,
+    int? PredecesorId,
+    /// <summary>1-based index in the version chain (1 = root, N = current).</summary>
+    int Version
+);
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/Dtos/IngresosBrutosDto.cs b/src/api/SIGCM2.Application/IngresosBrutos/Dtos/IngresosBrutosDto.cs
new file mode 100644
index 0000000..2d39656
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/Dtos/IngresosBrutosDto.cs
@@ -0,0 +1,16 @@
+using SIGCM2.Domain.Fiscal;
+
+namespace SIGCM2.Application.IngresosBrutos.Dtos;
+
+public sealed record IngresosBrutosDto(
+    int Id,
+    ProvinciaArgentina Provincia,
+    string Descripcion,
+    decimal Alicuota,
+    bool Activo,
+    DateOnly VigenciaDesde,
+    DateOnly? VigenciaHasta,
+    int? PredecesorId,
+    DateTime FechaCreacion,
+    DateTime? FechaModificacion
+);
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/Dtos/IngresosBrutosMapper.cs b/src/api/SIGCM2.Application/IngresosBrutos/Dtos/IngresosBrutosMapper.cs
new file mode 100644
index 0000000..190e0c8
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/Dtos/IngresosBrutosMapper.cs
@@ -0,0 +1,38 @@
+using SIGCM2.Domain.Entities;
+
+namespace SIGCM2.Application.IngresosBrutos.Dtos;
+
+public static class IngresosBrutosMapper
+{
+    public static IngresosBrutosDto ToDto(Domain.Entities.IngresosBrutos entity) => new(
+        Id: entity.Id,
+        Provincia: entity.Provincia,
+        Descripcion: entity.Descripcion,
+        Alicuota: entity.Alicuota,
+        Activo: entity.Activo,
+        VigenciaDesde: entity.VigenciaDesde,
+        VigenciaHasta: entity.VigenciaHasta,
+        PredecesorId: entity.PredecesorId,
+        FechaCreacion: entity.FechaCreacion,
+        FechaModificacion: entity.FechaModificacion
+    );
+
+    public static IReadOnlyList<HistorialCadenaIibbDto> ToHistorialChain(IReadOnlyList<Domain.Entities.IngresosBrutos> chain)
+    {
+        var result = new List<HistorialCadenaIibbDto>(chain.Count);
+        for (var i = 0; i < chain.Count; i++)
+        {
+            var item = chain[i];
+            result.Add(new HistorialCadenaIibbDto(
+                Id: item.Id,
+                Provincia: item.Provincia,
+                Alicuota: item.Alicuota,
+                VigenciaDesde: item.VigenciaDesde,
+                VigenciaHasta: item.VigenciaHasta,
+                PredecesorId: item.PredecesorId,
+                Version: i + 1
+            ));
+        }
+        return result;
+    }
+}
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/Dtos/NuevaVersionIibbResultDto.cs b/src/api/SIGCM2.Application/IngresosBrutos/Dtos/NuevaVersionIibbResultDto.cs
new file mode 100644
index 0000000..76d5b71
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/Dtos/NuevaVersionIibbResultDto.cs
@@ -0,0 +1,6 @@
+namespace SIGCM2.Application.IngresosBrutos.Dtos;
+
+public sealed record NuevaVersionIibbResultDto(
+    int PredecesoraId,
+    int NuevaVersionId
+);
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/GetById/GetIngresosBrutosByIdQuery.cs b/src/api/SIGCM2.Application/IngresosBrutos/GetById/GetIngresosBrutosByIdQuery.cs
new file mode 100644
index 0000000..f85aca9
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/GetById/GetIngresosBrutosByIdQuery.cs
@@ -0,0 +1,3 @@
+namespace SIGCM2.Application.IngresosBrutos.GetById;
+
+public sealed record GetIngresosBrutosByIdQuery(int Id);
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/GetById/GetIngresosBrutosByIdQueryHandler.cs b/src/api/SIGCM2.Application/IngresosBrutos/GetById/GetIngresosBrutosByIdQueryHandler.cs
new file mode 100644
index 0000000..b1f3d55
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/GetById/GetIngresosBrutosByIdQueryHandler.cs
@@ -0,0 +1,25 @@
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.IngresosBrutos.GetById;
+
+public sealed class GetIngresosBrutosByIdQueryHandler
+    : ICommandHandler<GetIngresosBrutosByIdQuery, IngresosBrutosDto>
+{
+    private readonly IIngresosBrutosRepository _repo;
+
+    public GetIngresosBrutosByIdQueryHandler(IIngresosBrutosRepository repo)
+    {
+        _repo = repo;
+    }
+
+    public async Task<IngresosBrutosDto> Handle(GetIngresosBrutosByIdQuery query)
+    {
+        var entity = await _repo.GetByIdAsync(query.Id)
+            ?? throw new IngresosBrutosNotFoundException(query.Id);
+
+        return IngresosBrutosMapper.ToDto(entity);
+    }
+}
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/GetHistorial/GetHistorialIngresosBrutosQuery.cs b/src/api/SIGCM2.Application/IngresosBrutos/GetHistorial/GetHistorialIngresosBrutosQuery.cs
new file mode 100644
index 0000000..22f237f
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/GetHistorial/GetHistorialIngresosBrutosQuery.cs
@@ -0,0 +1,3 @@
+namespace SIGCM2.Application.IngresosBrutos.GetHistorial;
+
+public sealed record GetHistorialIngresosBrutosQuery(int Id);
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/GetHistorial/GetHistorialIngresosBrutosQueryHandler.cs b/src/api/SIGCM2.Application/IngresosBrutos/GetHistorial/GetHistorialIngresosBrutosQueryHandler.cs
new file mode 100644
index 0000000..2bc141f
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/GetHistorial/GetHistorialIngresosBrutosQueryHandler.cs
@@ -0,0 +1,22 @@
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+
+namespace SIGCM2.Application.IngresosBrutos.GetHistorial;
+
+public sealed class GetHistorialIngresosBrutosQueryHandler
+    : ICommandHandler<GetHistorialIngresosBrutosQuery, IReadOnlyList<HistorialCadenaIibbDto>>
+{
+    private readonly IIngresosBrutosRepository _repo;
+
+    public GetHistorialIngresosBrutosQueryHandler(IIngresosBrutosRepository repo)
+    {
+        _repo = repo;
+    }
+
+    public async Task<IReadOnlyList<HistorialCadenaIibbDto>> Handle(GetHistorialIngresosBrutosQuery query)
+    {
+        var chain = await _repo.GetHistorialAsync(query.Id);
+        return IngresosBrutosMapper.ToHistorialChain(chain);
+    }
+}
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/List/ListIngresosBrutosQuery.cs b/src/api/SIGCM2.Application/IngresosBrutos/List/ListIngresosBrutosQuery.cs
new file mode 100644
index 0000000..ece1997
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/List/ListIngresosBrutosQuery.cs
@@ -0,0 +1,9 @@
+using SIGCM2.Domain.Fiscal;
+
+namespace SIGCM2.Application.IngresosBrutos.List;
+
+public sealed record ListIngresosBrutosQuery(
+    int Page,
+    int PageSize,
+    bool? Activo,
+    ProvinciaArgentina? Provincia);
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/List/ListIngresosBrutosQueryHandler.cs b/src/api/SIGCM2.Application/IngresosBrutos/List/ListIngresosBrutosQueryHandler.cs
new file mode 100644
index 0000000..89b8529
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/List/ListIngresosBrutosQueryHandler.cs
@@ -0,0 +1,30 @@
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Common;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+
+namespace SIGCM2.Application.IngresosBrutos.List;
+
+public sealed class ListIngresosBrutosQueryHandler
+    : ICommandHandler<ListIngresosBrutosQuery, PagedResult<IngresosBrutosDto>>
+{
+    private readonly IIngresosBrutosRepository _repo;
+
+    public ListIngresosBrutosQueryHandler(IIngresosBrutosRepository repo)
+    {
+        _repo = repo;
+    }
+
+    public async Task<PagedResult<IngresosBrutosDto>> Handle(ListIngresosBrutosQuery query)
+    {
+        var page = Math.Max(1, query.Page);
+        var pageSize = Math.Clamp(query.PageSize, 1, 100);
+
+        var repoQuery = new IngresosBrutosQuery(page, pageSize, query.Activo, query.Provincia);
+        var paged = await _repo.ListAsync(repoQuery);
+
+        var items = paged.Items.Select(IngresosBrutosMapper.ToDto).ToList();
+
+        return new PagedResult<IngresosBrutosDto>(items, paged.Page, paged.PageSize, paged.Total);
+    }
+}
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/NuevaVersion/NuevaVersionIngresosBrutosCommand.cs b/src/api/SIGCM2.Application/IngresosBrutos/NuevaVersion/NuevaVersionIngresosBrutosCommand.cs
new file mode 100644
index 0000000..6d379bb
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/NuevaVersion/NuevaVersionIngresosBrutosCommand.cs
@@ -0,0 +1,6 @@
+namespace SIGCM2.Application.IngresosBrutos.NuevaVersion;
+
+public sealed record NuevaVersionIngresosBrutosCommand(
+    int PredecesoraId,
+    decimal NuevaAlicuota,
+    DateOnly VigenciaDesde);
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/NuevaVersion/NuevaVersionIngresosBrutosCommandHandler.cs b/src/api/SIGCM2.Application/IngresosBrutos/NuevaVersion/NuevaVersionIngresosBrutosCommandHandler.cs
new file mode 100644
index 0000000..741b93b
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/NuevaVersion/NuevaVersionIngresosBrutosCommandHandler.cs
@@ -0,0 +1,71 @@
+using System.Transactions;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.IngresosBrutos.NuevaVersion;
+
+public sealed class NuevaVersionIngresosBrutosCommandHandler
+    : ICommandHandler<NuevaVersionIngresosBrutosCommand, NuevaVersionIibbResultDto>
+{
+    private readonly IIngresosBrutosRepository _repo;
+    private readonly IAuditLogger _audit;
+
+    public NuevaVersionIngresosBrutosCommandHandler(IIngresosBrutosRepository repo, IAuditLogger audit)
+    {
+        _repo = repo;
+        _audit = audit;
+    }
+
+    public async Task<NuevaVersionIibbResultDto> Handle(NuevaVersionIngresosBrutosCommand command)
+    {
+        // Step 1: load predecesora
+        var predecesora = await _repo.GetByIdAsync(command.PredecesoraId)
+            ?? throw new IngresosBrutosNotFoundException(command.PredecesoraId);
+
+        // Step 2: guard — predecesora must be open and active
+        if (!predecesora.Activo || predecesora.VigenciaHasta is not null)
+            throw new PredecesorYaCerradoException(command.PredecesoraId);
+
+        // Steps 3–4: domain validation + tuple creation (throws ArgumentException if vigencia invalid)
+        var (predecesoraCerrada, nuevaVersion) = predecesora.NuevaVersion(
+            command.NuevaAlicuota,
+            command.VigenciaDesde);
+
+        using var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled);
+
+        // Step 5: optimistic close — race guard
+        var closed = await _repo.UpdateCierreVigenciaAsync(
+            command.PredecesoraId,
+            predecesoraCerrada.VigenciaHasta!.Value);
+
+        if (!closed)
+            throw new PredecesorYaCerradoException(command.PredecesoraId);
+
+        // Step 6: insert new version
+        var nuevoId = await _repo.InsertAsync(nuevaVersion);
+
+        // Step 7: audit (fail-closed)
+        await _audit.LogAsync(
+            action: "ingresos_brutos.nueva_version",
+            targetType: "IngresosBrutos",
+            targetId: nuevoId.ToString(),
+            metadata: new
+            {
+                predecesoraId = command.PredecesoraId,
+                nuevoId,
+                alicuotaNueva = command.NuevaAlicuota,
+                vigenciaDesde = command.VigenciaDesde,
+            });
+
+        // Step 8: commit
+        tx.Complete();
+
+        return new NuevaVersionIibbResultDto(command.PredecesoraId, nuevoId);
+    }
+}
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/NuevaVersion/NuevaVersionIngresosBrutosCommandValidator.cs b/src/api/SIGCM2.Application/IngresosBrutos/NuevaVersion/NuevaVersionIngresosBrutosCommandValidator.cs
new file mode 100644
index 0000000..be595a8
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/NuevaVersion/NuevaVersionIngresosBrutosCommandValidator.cs
@@ -0,0 +1,20 @@
+using FluentValidation;
+
+namespace SIGCM2.Application.IngresosBrutos.NuevaVersion;
+
+public sealed class NuevaVersionIngresosBrutosCommandValidator : AbstractValidator<NuevaVersionIngresosBrutosCommand>
+{
+    public NuevaVersionIngresosBrutosCommandValidator()
+    {
+        RuleFor(x => x.PredecesoraId)
+            .GreaterThan(0).WithMessage("El id de la predecesora debe ser mayor a 0.");
+
+        RuleFor(x => x.NuevaAlicuota)
+            .InclusiveBetween(0m, 100m)
+            .WithMessage("La nueva alícuota debe estar entre 0 y 100.");
+
+        RuleFor(x => x.VigenciaDesde)
+            .NotEqual(default(DateOnly))
+            .WithMessage("La fecha de vigencia desde es requerida.");
+    }
+}
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/Reactivate/ReactivateIngresosBrutosCommand.cs b/src/api/SIGCM2.Application/IngresosBrutos/Reactivate/ReactivateIngresosBrutosCommand.cs
new file mode 100644
index 0000000..01e8462
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/Reactivate/ReactivateIngresosBrutosCommand.cs
@@ -0,0 +1,3 @@
+namespace SIGCM2.Application.IngresosBrutos.Reactivate;
+
+public sealed record ReactivateIngresosBrutosCommand(int Id);
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/Reactivate/ReactivateIngresosBrutosCommandHandler.cs b/src/api/SIGCM2.Application/IngresosBrutos/Reactivate/ReactivateIngresosBrutosCommandHandler.cs
new file mode 100644
index 0000000..4b96bd3
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/Reactivate/ReactivateIngresosBrutosCommandHandler.cs
@@ -0,0 +1,46 @@
+using System.Transactions;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.IngresosBrutos.Reactivate;
+
+public sealed class ReactivateIngresosBrutosCommandHandler
+    : ICommandHandler<ReactivateIngresosBrutosCommand, IngresosBrutosDto>
+{
+    private readonly IIngresosBrutosRepository _repo;
+    private readonly IAuditLogger _audit;
+
+    public ReactivateIngresosBrutosCommandHandler(IIngresosBrutosRepository repo, IAuditLogger audit)
+    {
+        _repo = repo;
+        _audit = audit;
+    }
+
+    public async Task<IngresosBrutosDto> Handle(ReactivateIngresosBrutosCommand command)
+    {
+        var entity = await _repo.GetByIdAsync(command.Id)
+            ?? throw new IngresosBrutosNotFoundException(command.Id);
+
+        if (entity.Activo)
+            return IngresosBrutosMapper.ToDto(entity);
+
+        using var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled);
+
+        await _repo.SetActivoAsync(command.Id, true);
+
+        await _audit.LogAsync(
+            action: "ingresos_brutos.reactivate",
+            targetType: "IngresosBrutos",
+            targetId: command.Id.ToString());
+
+        tx.Complete();
+
+        return IngresosBrutosMapper.ToDto(entity.Reactivate());
+    }
+}
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/Update/UpdateIngresosBrutosCommand.cs b/src/api/SIGCM2.Application/IngresosBrutos/Update/UpdateIngresosBrutosCommand.cs
new file mode 100644
index 0000000..0ef8c36
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/Update/UpdateIngresosBrutosCommand.cs
@@ -0,0 +1,10 @@
+namespace SIGCM2.Application.IngresosBrutos.Update;
+
+/// <summary>
+/// Updates only cosmetic fields: Descripcion, Activo.
+/// Alicuota and Provincia are NOT part of this command — they are immutable.
+/// </summary>
+public sealed record UpdateIngresosBrutosCommand(
+    int Id,
+    string Descripcion,
+    bool Activo);
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/Update/UpdateIngresosBrutosCommandHandler.cs b/src/api/SIGCM2.Application/IngresosBrutos/Update/UpdateIngresosBrutosCommandHandler.cs
new file mode 100644
index 0000000..d87e4c3
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/Update/UpdateIngresosBrutosCommandHandler.cs
@@ -0,0 +1,51 @@
+using System.Transactions;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.IngresosBrutos.Update;
+
+public sealed class UpdateIngresosBrutosCommandHandler
+    : ICommandHandler<UpdateIngresosBrutosCommand, IngresosBrutosDto>
+{
+    private readonly IIngresosBrutosRepository _repo;
+    private readonly IAuditLogger _audit;
+
+    public UpdateIngresosBrutosCommandHandler(IIngresosBrutosRepository repo, IAuditLogger audit)
+    {
+        _repo = repo;
+        _audit = audit;
+    }
+
+    public async Task<IngresosBrutosDto> Handle(UpdateIngresosBrutosCommand command)
+    {
+        var entity = await _repo.GetByIdAsync(command.Id)
+            ?? throw new IngresosBrutosNotFoundException(command.Id);
+
+        var updated = entity.WithDescripcion(command.Descripcion);
+        updated = command.Activo ? updated.Reactivate() : updated.Deactivate();
+
+        using var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled);
+
+        await _repo.UpdateCosmeticoAsync(command.Id, command.Descripcion, command.Activo);
+
+        await _audit.LogAsync(
+            action: "ingresos_brutos.update",
+            targetType: "IngresosBrutos",
+            targetId: command.Id.ToString(),
+            metadata: new
+            {
+                before = new { entity.Descripcion, entity.Activo },
+                after = new { command.Descripcion, command.Activo },
+            });
+
+        tx.Complete();
+
+        return IngresosBrutosMapper.ToDto(updated);
+    }
+}
diff --git a/src/api/SIGCM2.Application/IngresosBrutos/Update/UpdateIngresosBrutosCommandValidator.cs b/src/api/SIGCM2.Application/IngresosBrutos/Update/UpdateIngresosBrutosCommandValidator.cs
new file mode 100644
index 0000000..e3be054
--- /dev/null
+++ b/src/api/SIGCM2.Application/IngresosBrutos/Update/UpdateIngresosBrutosCommandValidator.cs
@@ -0,0 +1,19 @@
+using FluentValidation;
+
+namespace SIGCM2.Application.IngresosBrutos.Update;
+
+public sealed class UpdateIngresosBrutosCommandValidator : AbstractValidator<UpdateIngresosBrutosCommand>
+{
+    private const int DescripcionMaxLength = 255;
+
+    public UpdateIngresosBrutosCommandValidator()
+    {
+        RuleFor(x => x.Id)
+            .GreaterThan(0).WithMessage("El id debe ser mayor a 0.");
+
+        RuleFor(x => x.Descripcion)
+            .NotEmpty().WithMessage("La descripción es requerida.")
+            .MaximumLength(DescripcionMaxLength)
+            .WithMessage($"La descripción no puede superar los {DescripcionMaxLength} caracteres.");
+    }
+}
diff --git a/src/api/SIGCM2.Application/TiposDeIva/Create/CreateTipoDeIvaCommand.cs b/src/api/SIGCM2.Application/TiposDeIva/Create/CreateTipoDeIvaCommand.cs
new file mode 100644
index 0000000..4679fe1
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/Create/CreateTipoDeIvaCommand.cs
@@ -0,0 +1,9 @@
+namespace SIGCM2.Application.TiposDeIva.Create;
+
+public sealed record CreateTipoDeIvaCommand(
+    string Codigo,
+    string Descripcion,
+    decimal Porcentaje,
+    bool AplicaIVA,
+    DateOnly VigenciaDesde,
+    DateOnly? VigenciaHasta = null);
diff --git a/src/api/SIGCM2.Application/TiposDeIva/Create/CreateTipoDeIvaCommandHandler.cs b/src/api/SIGCM2.Application/TiposDeIva/Create/CreateTipoDeIvaCommandHandler.cs
new file mode 100644
index 0000000..3adfc11
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/Create/CreateTipoDeIvaCommandHandler.cs
@@ -0,0 +1,61 @@
+using System.Transactions;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+using SIGCM2.Application.TiposDeIva.Dtos;
+using SIGCM2.Domain.Entities;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.TiposDeIva.Create;
+
+public sealed class CreateTipoDeIvaCommandHandler : ICommandHandler<CreateTipoDeIvaCommand, TipoDeIvaDto>
+{
+    private readonly ITipoDeIvaRepository _repo;
+    private readonly IAuditLogger _audit;
+
+    public CreateTipoDeIvaCommandHandler(ITipoDeIvaRepository repo, IAuditLogger audit)
+    {
+        _repo = repo;
+        _audit = audit;
+    }
+
+    public async Task<TipoDeIvaDto> Handle(CreateTipoDeIvaCommand command)
+    {
+        var entity = TipoDeIva.ForCreation(
+            command.Codigo,
+            command.Descripcion,
+            command.Porcentaje,
+            command.AplicaIVA,
+            command.VigenciaDesde,
+            command.VigenciaHasta);
+
+        using var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled);
+
+        var newId = await _repo.InsertAsync(entity);
+
+        // fail-closed: if LogAsync throws, tx rolls back
+        await _audit.LogAsync(
+            action: "tipo_iva.create",
+            targetType: "TipoDeIva",
+            targetId: newId.ToString(),
+            metadata: new { entity.Codigo, entity.Porcentaje, entity.VigenciaDesde });
+
+        tx.Complete();
+
+        return TipoDeIvaMapper.ToDto(TipoDeIva.FromDb(
+            id: newId,
+            codigo: entity.Codigo,
+            descripcion: entity.Descripcion,
+            porcentaje: entity.Porcentaje,
+            aplicaIVA: entity.AplicaIVA,
+            activo: entity.Activo,
+            vigenciaDesde: entity.VigenciaDesde,
+            vigenciaHasta: entity.VigenciaHasta,
+            predecesorId: entity.PredecesorId,
+            fechaCreacion: DateTime.UtcNow,
+            fechaModificacion: null));
+    }
+}
diff --git a/src/api/SIGCM2.Application/TiposDeIva/Create/CreateTipoDeIvaCommandValidator.cs b/src/api/SIGCM2.Application/TiposDeIva/Create/CreateTipoDeIvaCommandValidator.cs
new file mode 100644
index 0000000..c90b6ed
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/Create/CreateTipoDeIvaCommandValidator.cs
@@ -0,0 +1,34 @@
+using FluentValidation;
+
+namespace SIGCM2.Application.TiposDeIva.Create;
+
+public sealed class CreateTipoDeIvaCommandValidator : AbstractValidator<CreateTipoDeIvaCommand>
+{
+    private const int DescripcionMaxLength = 255;
+
+    public CreateTipoDeIvaCommandValidator()
+    {
+        RuleFor(x => x.Codigo)
+            .NotEmpty().WithMessage("El código es requerido.")
+            .Matches(@"^(EXENTO|NO_GRAVADO|IVA_\d+)$")
+            .WithMessage("El código debe cumplir el formato EXENTO, NO_GRAVADO o IVA_{número}.");
+
+        RuleFor(x => x.Descripcion)
+            .NotEmpty().WithMessage("La descripción es requerida.")
+            .MaximumLength(DescripcionMaxLength)
+            .WithMessage($"La descripción no puede superar los {DescripcionMaxLength} caracteres.");
+
+        RuleFor(x => x.Porcentaje)
+            .InclusiveBetween(0m, 100m)
+            .WithMessage("El porcentaje debe estar entre 0 y 100.");
+
+        RuleFor(x => x.VigenciaDesde)
+            .NotEqual(default(DateOnly))
+            .WithMessage("La fecha de vigencia desde es requerida.");
+
+        RuleFor(x => x.VigenciaHasta)
+            .GreaterThanOrEqualTo(x => x.VigenciaDesde)
+            .WithMessage("VigenciaHasta no puede ser anterior a VigenciaDesde.")
+            .When(x => x.VigenciaHasta.HasValue);
+    }
+}
diff --git a/src/api/SIGCM2.Application/TiposDeIva/Deactivate/DeactivateTipoDeIvaCommand.cs b/src/api/SIGCM2.Application/TiposDeIva/Deactivate/DeactivateTipoDeIvaCommand.cs
new file mode 100644
index 0000000..a50ba5d
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/Deactivate/DeactivateTipoDeIvaCommand.cs
@@ -0,0 +1,3 @@
+namespace SIGCM2.Application.TiposDeIva.Deactivate;
+
+public sealed record DeactivateTipoDeIvaCommand(int Id);
diff --git a/src/api/SIGCM2.Application/TiposDeIva/Deactivate/DeactivateTipoDeIvaCommandHandler.cs b/src/api/SIGCM2.Application/TiposDeIva/Deactivate/DeactivateTipoDeIvaCommandHandler.cs
new file mode 100644
index 0000000..5759f31
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/Deactivate/DeactivateTipoDeIvaCommandHandler.cs
@@ -0,0 +1,46 @@
+using System.Transactions;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+using SIGCM2.Application.TiposDeIva.Dtos;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.TiposDeIva.Deactivate;
+
+public sealed class DeactivateTipoDeIvaCommandHandler : ICommandHandler<DeactivateTipoDeIvaCommand, TipoDeIvaDto>
+{
+    private readonly ITipoDeIvaRepository _repo;
+    private readonly IAuditLogger _audit;
+
+    public DeactivateTipoDeIvaCommandHandler(ITipoDeIvaRepository repo, IAuditLogger audit)
+    {
+        _repo = repo;
+        _audit = audit;
+    }
+
+    public async Task<TipoDeIvaDto> Handle(DeactivateTipoDeIvaCommand command)
+    {
+        var entity = await _repo.GetByIdAsync(command.Id)
+            ?? throw new TipoDeIvaNotFoundException(command.Id);
+
+        // Idempotent: already inactive → return as-is without writing an audit event
+        if (!entity.Activo)
+            return TipoDeIvaMapper.ToDto(entity);
+
+        using var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled);
+
+        await _repo.SetActivoAsync(command.Id, false);
+
+        await _audit.LogAsync(
+            action: "tipo_iva.deactivate",
+            targetType: "TipoDeIva",
+            targetId: command.Id.ToString());
+
+        tx.Complete();
+
+        return TipoDeIvaMapper.ToDto(entity.Deactivate());
+    }
+}
diff --git a/src/api/SIGCM2.Application/TiposDeIva/Dtos/HistorialCadenaDto.cs b/src/api/SIGCM2.Application/TiposDeIva/Dtos/HistorialCadenaDto.cs
new file mode 100644
index 0000000..ed9134f
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/Dtos/HistorialCadenaDto.cs
@@ -0,0 +1,12 @@
+namespace SIGCM2.Application.TiposDeIva.Dtos;
+
+public sealed record HistorialCadenaDto(
+    int Id,
+    string Codigo,
+    decimal Porcentaje,
+    DateOnly VigenciaDesde,
+    DateOnly? VigenciaHasta,
+    int? PredecesorId,
+    /// <summary>1-based index in the version chain (1 = root, N = current).</summary>
+    int Version
+);
diff --git a/src/api/SIGCM2.Application/TiposDeIva/Dtos/NuevaVersionResultDto.cs b/src/api/SIGCM2.Application/TiposDeIva/Dtos/NuevaVersionResultDto.cs
new file mode 100644
index 0000000..0d9d48a
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/Dtos/NuevaVersionResultDto.cs
@@ -0,0 +1,6 @@
+namespace SIGCM2.Application.TiposDeIva.Dtos;
+
+public sealed record NuevaVersionResultDto(
+    int PredecesoraId,
+    int NuevaVersionId
+);
diff --git a/src/api/SIGCM2.Application/TiposDeIva/Dtos/TipoDeIvaDto.cs b/src/api/SIGCM2.Application/TiposDeIva/Dtos/TipoDeIvaDto.cs
new file mode 100644
index 0000000..cee104a
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/Dtos/TipoDeIvaDto.cs
@@ -0,0 +1,15 @@
+namespace SIGCM2.Application.TiposDeIva.Dtos;
+
+public sealed record TipoDeIvaDto(
+    int Id,
+    string Codigo,
+    string Descripcion,
+    decimal Porcentaje,
+    bool AplicaIVA,
+    bool Activo,
+    DateOnly VigenciaDesde,
+    DateOnly? VigenciaHasta,
+    int? PredecesorId,
+    DateTime FechaCreacion,
+    DateTime? FechaModificacion
+);
diff --git a/src/api/SIGCM2.Application/TiposDeIva/Dtos/TipoDeIvaMapper.cs b/src/api/SIGCM2.Application/TiposDeIva/Dtos/TipoDeIvaMapper.cs
new file mode 100644
index 0000000..1192ebb
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/Dtos/TipoDeIvaMapper.cs
@@ -0,0 +1,39 @@
+using SIGCM2.Domain.Entities;
+
+namespace SIGCM2.Application.TiposDeIva.Dtos;
+
+public static class TipoDeIvaMapper
+{
+    public static TipoDeIvaDto ToDto(TipoDeIva entity) => new(
+        Id: entity.Id,
+        Codigo: entity.Codigo,
+        Descripcion: entity.Descripcion,
+        Porcentaje: entity.Porcentaje,
+        AplicaIVA: entity.AplicaIVA,
+        Activo: entity.Activo,
+        VigenciaDesde: entity.VigenciaDesde,
+        VigenciaHasta: entity.VigenciaHasta,
+        PredecesorId: entity.PredecesorId,
+        FechaCreacion: entity.FechaCreacion,
+        FechaModificacion: entity.FechaModificacion
+    );
+
+    public static IReadOnlyList<HistorialCadenaDto> ToHistorialChain(IReadOnlyList<TipoDeIva> chain)
+    {
+        var result = new List<HistorialCadenaDto>(chain.Count);
+        for (var i = 0; i < chain.Count; i++)
+        {
+            var item = chain[i];
+            result.Add(new HistorialCadenaDto(
+                Id: item.Id,
+                Codigo: item.Codigo,
+                Porcentaje: item.Porcentaje,
+                VigenciaDesde: item.VigenciaDesde,
+                VigenciaHasta: item.VigenciaHasta,
+                PredecesorId: item.PredecesorId,
+                Version: i + 1
+            ));
+        }
+        return result;
+    }
+}
diff --git a/src/api/SIGCM2.Application/TiposDeIva/GetById/GetTipoDeIvaByIdQuery.cs b/src/api/SIGCM2.Application/TiposDeIva/GetById/GetTipoDeIvaByIdQuery.cs
new file mode 100644
index 0000000..a00d193
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/GetById/GetTipoDeIvaByIdQuery.cs
@@ -0,0 +1,3 @@
+namespace SIGCM2.Application.TiposDeIva.GetById;
+
+public sealed record GetTipoDeIvaByIdQuery(int Id);
diff --git a/src/api/SIGCM2.Application/TiposDeIva/GetById/GetTipoDeIvaByIdQueryHandler.cs b/src/api/SIGCM2.Application/TiposDeIva/GetById/GetTipoDeIvaByIdQueryHandler.cs
new file mode 100644
index 0000000..3c253cc
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/GetById/GetTipoDeIvaByIdQueryHandler.cs
@@ -0,0 +1,24 @@
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.TiposDeIva.Dtos;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.TiposDeIva.GetById;
+
+public sealed class GetTipoDeIvaByIdQueryHandler : ICommandHandler<GetTipoDeIvaByIdQuery, TipoDeIvaDto>
+{
+    private readonly ITipoDeIvaRepository _repo;
+
+    public GetTipoDeIvaByIdQueryHandler(ITipoDeIvaRepository repo)
+    {
+        _repo = repo;
+    }
+
+    public async Task<TipoDeIvaDto> Handle(GetTipoDeIvaByIdQuery query)
+    {
+        var entity = await _repo.GetByIdAsync(query.Id)
+            ?? throw new TipoDeIvaNotFoundException(query.Id);
+
+        return TipoDeIvaMapper.ToDto(entity);
+    }
+}
diff --git a/src/api/SIGCM2.Application/TiposDeIva/GetHistorial/GetHistorialTipoDeIvaQuery.cs b/src/api/SIGCM2.Application/TiposDeIva/GetHistorial/GetHistorialTipoDeIvaQuery.cs
new file mode 100644
index 0000000..28bf4ec
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/GetHistorial/GetHistorialTipoDeIvaQuery.cs
@@ -0,0 +1,3 @@
+namespace SIGCM2.Application.TiposDeIva.GetHistorial;
+
+public sealed record GetHistorialTipoDeIvaQuery(int Id);
diff --git a/src/api/SIGCM2.Application/TiposDeIva/GetHistorial/GetHistorialTipoDeIvaQueryHandler.cs b/src/api/SIGCM2.Application/TiposDeIva/GetHistorial/GetHistorialTipoDeIvaQueryHandler.cs
new file mode 100644
index 0000000..bbcb6e1
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/GetHistorial/GetHistorialTipoDeIvaQueryHandler.cs
@@ -0,0 +1,22 @@
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.TiposDeIva.Dtos;
+
+namespace SIGCM2.Application.TiposDeIva.GetHistorial;
+
+public sealed class GetHistorialTipoDeIvaQueryHandler
+    : ICommandHandler<GetHistorialTipoDeIvaQuery, IReadOnlyList<HistorialCadenaDto>>
+{
+    private readonly ITipoDeIvaRepository _repo;
+
+    public GetHistorialTipoDeIvaQueryHandler(ITipoDeIvaRepository repo)
+    {
+        _repo = repo;
+    }
+
+    public async Task<IReadOnlyList<HistorialCadenaDto>> Handle(GetHistorialTipoDeIvaQuery query)
+    {
+        var chain = await _repo.GetHistorialAsync(query.Id);
+        return TipoDeIvaMapper.ToHistorialChain(chain);
+    }
+}
diff --git a/src/api/SIGCM2.Application/TiposDeIva/List/ListTiposDeIvaQuery.cs b/src/api/SIGCM2.Application/TiposDeIva/List/ListTiposDeIvaQuery.cs
new file mode 100644
index 0000000..e57b6a1
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/List/ListTiposDeIvaQuery.cs
@@ -0,0 +1,7 @@
+namespace SIGCM2.Application.TiposDeIva.List;
+
+public sealed record ListTiposDeIvaQuery(
+    int Page,
+    int PageSize,
+    bool? Activo,
+    string? Codigo);
diff --git a/src/api/SIGCM2.Application/TiposDeIva/List/ListTiposDeIvaQueryHandler.cs b/src/api/SIGCM2.Application/TiposDeIva/List/ListTiposDeIvaQueryHandler.cs
new file mode 100644
index 0000000..fc1cbd6
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/List/ListTiposDeIvaQueryHandler.cs
@@ -0,0 +1,30 @@
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Common;
+using SIGCM2.Application.TiposDeIva.Dtos;
+
+namespace SIGCM2.Application.TiposDeIva.List;
+
+public sealed class ListTiposDeIvaQueryHandler
+    : ICommandHandler<ListTiposDeIvaQuery, PagedResult<TipoDeIvaDto>>
+{
+    private readonly ITipoDeIvaRepository _repo;
+
+    public ListTiposDeIvaQueryHandler(ITipoDeIvaRepository repo)
+    {
+        _repo = repo;
+    }
+
+    public async Task<PagedResult<TipoDeIvaDto>> Handle(ListTiposDeIvaQuery query)
+    {
+        var page = Math.Max(1, query.Page);
+        var pageSize = Math.Clamp(query.PageSize, 1, 100);
+
+        var repoQuery = new TiposDeIvaQuery(page, pageSize, query.Activo, query.Codigo);
+        var paged = await _repo.ListAsync(repoQuery);
+
+        var items = paged.Items.Select(TipoDeIvaMapper.ToDto).ToList();
+
+        return new PagedResult<TipoDeIvaDto>(items, paged.Page, paged.PageSize, paged.Total);
+    }
+}
diff --git a/src/api/SIGCM2.Application/TiposDeIva/NuevaVersion/NuevaVersionTipoDeIvaCommand.cs b/src/api/SIGCM2.Application/TiposDeIva/NuevaVersion/NuevaVersionTipoDeIvaCommand.cs
new file mode 100644
index 0000000..0e36c9f
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/NuevaVersion/NuevaVersionTipoDeIvaCommand.cs
@@ -0,0 +1,6 @@
+namespace SIGCM2.Application.TiposDeIva.NuevaVersion;
+
+public sealed record NuevaVersionTipoDeIvaCommand(
+    int PredecesoraId,
+    decimal NuevoPorcentaje,
+    DateOnly VigenciaDesde);
diff --git a/src/api/SIGCM2.Application/TiposDeIva/NuevaVersion/NuevaVersionTipoDeIvaCommandHandler.cs b/src/api/SIGCM2.Application/TiposDeIva/NuevaVersion/NuevaVersionTipoDeIvaCommandHandler.cs
new file mode 100644
index 0000000..5ea4034
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/NuevaVersion/NuevaVersionTipoDeIvaCommandHandler.cs
@@ -0,0 +1,72 @@
+using System.Transactions;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+using SIGCM2.Application.TiposDeIva.Dtos;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.TiposDeIva.NuevaVersion;
+
+public sealed class NuevaVersionTipoDeIvaCommandHandler
+    : ICommandHandler<NuevaVersionTipoDeIvaCommand, NuevaVersionResultDto>
+{
+    private readonly ITipoDeIvaRepository _repo;
+    private readonly IAuditLogger _audit;
+
+    public NuevaVersionTipoDeIvaCommandHandler(ITipoDeIvaRepository repo, IAuditLogger audit)
+    {
+        _repo = repo;
+        _audit = audit;
+    }
+
+    public async Task<NuevaVersionResultDto> Handle(NuevaVersionTipoDeIvaCommand command)
+    {
+        // Step 1: load predecesora
+        var predecesora = await _repo.GetByIdAsync(command.PredecesoraId)
+            ?? throw new TipoDeIvaNotFoundException(command.PredecesoraId);
+
+        // Step 2: guard — predecesora must be open and active
+        if (!predecesora.Activo || predecesora.VigenciaHasta is not null)
+            throw new PredecesorYaCerradoException(command.PredecesoraId);
+
+        // Steps 3–4: delegate validation + tuple creation to domain (throws ArgumentException on invalid vigencia)
+        var (predecesoraCerrada, nuevaVersion) = predecesora.NuevaVersion(
+            command.NuevoPorcentaje,
+            command.VigenciaDesde);
+
+        using var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled);
+
+        // Step 5: optimistic close — race guard
+        var closed = await _repo.UpdateCierreVigenciaAsync(
+            command.PredecesoraId,
+            predecesoraCerrada.VigenciaHasta!.Value);
+
+        if (!closed)
+            throw new PredecesorYaCerradoException(command.PredecesoraId);
+
+        // Step 6: insert new version
+        var nuevoId = await _repo.InsertAsync(nuevaVersion);
+
+        // Step 7: audit (fail-closed — if this throws, tx is NOT completed)
+        await _audit.LogAsync(
+            action: "tipo_iva.nueva_version",
+            targetType: "TipoDeIva",
+            targetId: nuevoId.ToString(),
+            metadata: new
+            {
+                predecesoraId = command.PredecesoraId,
+                nuevoId,
+                porcentajeNuevo = command.NuevoPorcentaje,
+                vigenciaDesde = command.VigenciaDesde,
+            });
+
+        // Step 8: commit
+        tx.Complete();
+
+        // Step 9: return result
+        return new NuevaVersionResultDto(command.PredecesoraId, nuevoId);
+    }
+}
diff --git a/src/api/SIGCM2.Application/TiposDeIva/NuevaVersion/NuevaVersionTipoDeIvaCommandValidator.cs b/src/api/SIGCM2.Application/TiposDeIva/NuevaVersion/NuevaVersionTipoDeIvaCommandValidator.cs
new file mode 100644
index 0000000..8a4e661
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/NuevaVersion/NuevaVersionTipoDeIvaCommandValidator.cs
@@ -0,0 +1,20 @@
+using FluentValidation;
+
+namespace SIGCM2.Application.TiposDeIva.NuevaVersion;
+
+public sealed class NuevaVersionTipoDeIvaCommandValidator : AbstractValidator<NuevaVersionTipoDeIvaCommand>
+{
+    public NuevaVersionTipoDeIvaCommandValidator()
+    {
+        RuleFor(x => x.PredecesoraId)
+            .GreaterThan(0).WithMessage("El id de la predecesora debe ser mayor a 0.");
+
+        RuleFor(x => x.NuevoPorcentaje)
+            .InclusiveBetween(0m, 100m)
+            .WithMessage("El nuevo porcentaje debe estar entre 0 y 100.");
+
+        RuleFor(x => x.VigenciaDesde)
+            .NotEqual(default(DateOnly))
+            .WithMessage("La fecha de vigencia desde es requerida.");
+    }
+}
diff --git a/src/api/SIGCM2.Application/TiposDeIva/Reactivate/ReactivateTipoDeIvaCommand.cs b/src/api/SIGCM2.Application/TiposDeIva/Reactivate/ReactivateTipoDeIvaCommand.cs
new file mode 100644
index 0000000..ee3ebc4
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/Reactivate/ReactivateTipoDeIvaCommand.cs
@@ -0,0 +1,3 @@
+namespace SIGCM2.Application.TiposDeIva.Reactivate;
+
+public sealed record ReactivateTipoDeIvaCommand(int Id);
diff --git a/src/api/SIGCM2.Application/TiposDeIva/Reactivate/ReactivateTipoDeIvaCommandHandler.cs b/src/api/SIGCM2.Application/TiposDeIva/Reactivate/ReactivateTipoDeIvaCommandHandler.cs
new file mode 100644
index 0000000..2a2ab9a
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/Reactivate/ReactivateTipoDeIvaCommandHandler.cs
@@ -0,0 +1,46 @@
+using System.Transactions;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+using SIGCM2.Application.TiposDeIva.Dtos;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.TiposDeIva.Reactivate;
+
+public sealed class ReactivateTipoDeIvaCommandHandler : ICommandHandler<ReactivateTipoDeIvaCommand, TipoDeIvaDto>
+{
+    private readonly ITipoDeIvaRepository _repo;
+    private readonly IAuditLogger _audit;
+
+    public ReactivateTipoDeIvaCommandHandler(ITipoDeIvaRepository repo, IAuditLogger audit)
+    {
+        _repo = repo;
+        _audit = audit;
+    }
+
+    public async Task<TipoDeIvaDto> Handle(ReactivateTipoDeIvaCommand command)
+    {
+        var entity = await _repo.GetByIdAsync(command.Id)
+            ?? throw new TipoDeIvaNotFoundException(command.Id);
+
+        // Idempotent: already active → return as-is without writing an audit event
+        if (entity.Activo)
+            return TipoDeIvaMapper.ToDto(entity);
+
+        using var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled);
+
+        await _repo.SetActivoAsync(command.Id, true);
+
+        await _audit.LogAsync(
+            action: "tipo_iva.reactivate",
+            targetType: "TipoDeIva",
+            targetId: command.Id.ToString());
+
+        tx.Complete();
+
+        return TipoDeIvaMapper.ToDto(entity.Reactivate());
+    }
+}
diff --git a/src/api/SIGCM2.Application/TiposDeIva/Update/UpdateTipoDeIvaCommand.cs b/src/api/SIGCM2.Application/TiposDeIva/Update/UpdateTipoDeIvaCommand.cs
new file mode 100644
index 0000000..f2448a4
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/Update/UpdateTipoDeIvaCommand.cs
@@ -0,0 +1,12 @@
+namespace SIGCM2.Application.TiposDeIva.Update;
+
+/// <summary>
+/// Updates only cosmetic fields: Codigo, Descripcion, AplicaIVA, Activo.
+/// Porcentaje is NOT part of this command — it is immutable and can only change via NuevaVersion.
+/// </summary>
+public sealed record UpdateTipoDeIvaCommand(
+    int Id,
+    string Codigo,
+    string Descripcion,
+    bool AplicaIVA,
+    bool Activo);
diff --git a/src/api/SIGCM2.Application/TiposDeIva/Update/UpdateTipoDeIvaCommandHandler.cs b/src/api/SIGCM2.Application/TiposDeIva/Update/UpdateTipoDeIvaCommandHandler.cs
new file mode 100644
index 0000000..d264293
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/Update/UpdateTipoDeIvaCommandHandler.cs
@@ -0,0 +1,62 @@
+using System.Transactions;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+using SIGCM2.Application.TiposDeIva.Dtos;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.TiposDeIva.Update;
+
+public sealed class UpdateTipoDeIvaCommandHandler : ICommandHandler<UpdateTipoDeIvaCommand, TipoDeIvaDto>
+{
+    private readonly ITipoDeIvaRepository _repo;
+    private readonly IAuditLogger _audit;
+
+    public UpdateTipoDeIvaCommandHandler(ITipoDeIvaRepository repo, IAuditLogger audit)
+    {
+        _repo = repo;
+        _audit = audit;
+    }
+
+    public async Task<TipoDeIvaDto> Handle(UpdateTipoDeIvaCommand command)
+    {
+        var entity = await _repo.GetByIdAsync(command.Id)
+            ?? throw new TipoDeIvaNotFoundException(command.Id);
+
+        var updated = entity
+            .WithCodigo(command.Codigo)
+            .WithDescripcion(command.Descripcion)
+            .WithAplicaIVA(command.AplicaIVA);
+
+        // Apply Activo change if needed
+        updated = command.Activo
+            ? updated.Reactivate()
+            : updated.Deactivate();
+
+        using var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled);
+
+        await _repo.UpdateCosmeticoAsync(
+            command.Id,
+            command.Codigo,
+            command.Descripcion,
+            command.AplicaIVA,
+            command.Activo);
+
+        await _audit.LogAsync(
+            action: "tipo_iva.update",
+            targetType: "TipoDeIva",
+            targetId: command.Id.ToString(),
+            metadata: new
+            {
+                before = new { entity.Codigo, entity.Descripcion, entity.AplicaIVA, entity.Activo },
+                after = new { command.Codigo, command.Descripcion, command.AplicaIVA, command.Activo },
+            });
+
+        tx.Complete();
+
+        return TipoDeIvaMapper.ToDto(updated);
+    }
+}
diff --git a/src/api/SIGCM2.Application/TiposDeIva/Update/UpdateTipoDeIvaCommandValidator.cs b/src/api/SIGCM2.Application/TiposDeIva/Update/UpdateTipoDeIvaCommandValidator.cs
new file mode 100644
index 0000000..2da4896
--- /dev/null
+++ b/src/api/SIGCM2.Application/TiposDeIva/Update/UpdateTipoDeIvaCommandValidator.cs
@@ -0,0 +1,24 @@
+using FluentValidation;
+
+namespace SIGCM2.Application.TiposDeIva.Update;
+
+public sealed class UpdateTipoDeIvaCommandValidator : AbstractValidator<UpdateTipoDeIvaCommand>
+{
+    private const int DescripcionMaxLength = 255;
+
+    public UpdateTipoDeIvaCommandValidator()
+    {
+        RuleFor(x => x.Id)
+            .GreaterThan(0).WithMessage("El id debe ser mayor a 0.");
+
+        RuleFor(x => x.Codigo)
+            .NotEmpty().WithMessage("El código es requerido.")
+            .Matches(@"^(EXENTO|NO_GRAVADO|IVA_\d+)$")
+            .WithMessage("El código debe cumplir el formato EXENTO, NO_GRAVADO o IVA_{número}.");
+
+        RuleFor(x => x.Descripcion)
+            .NotEmpty().WithMessage("La descripción es requerida.")
+            .MaximumLength(DescripcionMaxLength)
+            .WithMessage($"La descripción no puede superar los {DescripcionMaxLength} caracteres.");
+    }
+}