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);