feat(adm-009): TipoDeIva + IngresosBrutos handlers, DTOs, DI registration

src/api/SIGCM2.Application/IngresosBrutos/GetById/GetIngresosBrutosByIdQuery.cs

@@ -0,0 +1,3 @@
+namespace SIGCM2.Application.IngresosBrutos.GetById;
+
+public sealed record GetIngresosBrutosByIdQuery(int Id);

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);
+    }
+}