feat(bd): V016 create Rubro table con SYSTEM_VERSIONING (CAT-001)
- dbo.Rubro: adjacency list, self-FK, soft-delete, temporal retention 10y - Filtered unique index UQ_Rubro_ParentId_Nombre_Activo + covering IX_Rubro_ParentId_Activo - Permission catalogo:rubros:gestionar seeded + assigned to admin role - V016_ROLLBACK.sql: full reversal script - RubrosOptions class (MaxDepth=10) + appsettings.json Rubros section - services.Configure<RubrosOptions> registered in Infrastructure DI - database/README.md updated with V013-V016 entries
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| **V010** | **`V010__audit_infrastructure.sql`** | **UDT-010** | **Infra de auditoría + Temporal Tables. Ver nota abajo.** |
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| V011 | `V011__create_medio_seccion.sql` | ADM-001 | Medio + Seccion (temporal, retention 10y) + permiso `administracion:secciones:gestionar` |
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| V012 | `V012__seed_medios.sql` | ADM-001 | Seed idempotente de Medios ELDIA y ELPLATA |
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| V013 | `V013__create_puntos_de_venta.sql` | ADM-008 | PuntosDeVenta (temporal, retention 10y) + permiso `administracion:puntos_de_venta:gestionar` |
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| V014 | `V014__create_tablas_fiscales.sql` | ADM-009 | TiposDeIva + IngresosBrutos (versioning por cadena) + permisos fiscales |
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| V015 | `V015__create_local_timezone_views.sql` | UDT-011 | Vistas admin con OccurredAt convertido a hora Argentina |
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| **V016** | **`V016__create_rubro.sql`** | **CAT-001** | **Rubro (adjacency list, temporal 10y) + permiso `catalogo:rubros:gestionar`** |
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## Convenciones
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