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

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);

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);
+    }
+}

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.");
+    }
+}