feat(application): Rubros commands/queries + RubroTreeBuilder + audit (CAT-001)

src/api/SIGCM2.Application/Rubros/Create/CreateRubroCommand.cs

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+namespace SIGCM2.Application.Rubros.Create;
+
+public sealed record CreateRubroCommand(
+    string Nombre,
+    int? ParentId,
+    int? TarifarioBaseId);

src/api/SIGCM2.Application/Rubros/Create/CreateRubroCommandHandler.cs

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+using System.Transactions;
+using Microsoft.Extensions.Options;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+using SIGCM2.Domain.Entities;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.Rubros.Create;
+
+public sealed class CreateRubroCommandHandler : ICommandHandler<CreateRubroCommand, RubroCreatedDto>
+{
+    private readonly IRubroRepository _repo;
+    private readonly IAuditLogger _audit;
+    private readonly TimeProvider _timeProvider;
+    private readonly RubrosOptions _options;
+
+    public CreateRubroCommandHandler(
+        IRubroRepository repo,
+        IAuditLogger audit,
+        TimeProvider timeProvider,
+        IOptions<RubrosOptions> options)
+    {
+        _repo = repo;
+        _audit = audit;
+        _timeProvider = timeProvider;
+        _options = options.Value;
+    }
+
+    public async Task<RubroCreatedDto> Handle(CreateRubroCommand command)
+    {
+        // Validate parent exists and is active (if provided)
+        if (command.ParentId.HasValue)
+        {
+            var parent = await _repo.GetByIdAsync(command.ParentId.Value);
+            if (parent is null)
+                throw new RubroNotFoundException(command.ParentId.Value);
+            if (!parent.Activo)
+                throw new RubroPadreInactivoException(command.ParentId.Value);
+
+            // Depth check: parent's depth + 1 must not exceed MaxDepth
+            var parentDepth = await _repo.GetDepthAsync(command.ParentId);
+            var newDepth = parentDepth + 1;
+            if (newDepth > _options.MaxDepth)
+                throw new RubroMaxDepthExceededException(newDepth, _options.MaxDepth);
+        }
+
+        // Duplicate name check (CI) under same parent
+        var exists = await _repo.ExistsByNombreUnderParentAsync(command.ParentId, command.Nombre, excludeId: null);
+        if (exists)
+            throw new RubroNombreDuplicadoEnPadreException(command.Nombre, command.ParentId);
+
+        // Determine Orden = MAX+1 among siblings
+        var orden = await _repo.GetMaxOrdenAsync(command.ParentId);
+
+        var now = _timeProvider.GetUtcNow().UtcDateTime;
+        var rubro = Rubro.ForCreation(command.Nombre, command.ParentId, orden, command.TarifarioBaseId, _timeProvider);
+
+        using var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled);
+
+        var newId = await _repo.AddAsync(rubro);
+
+        await _audit.LogAsync(
+            action: "rubro.created",
+            targetType: "Rubro",
+            targetId: newId.ToString(),
+            metadata: new
+            {
+                after = new
+                {
+                    rubro.Nombre,
+                    rubro.ParentId,
+                    rubro.Orden,
+                    rubro.TarifarioBaseId,
+                },
+            });
+
+        tx.Complete();
+
+        return new RubroCreatedDto(
+            Id: newId,
+            Nombre: rubro.Nombre,
+            ParentId: rubro.ParentId,
+            Orden: rubro.Orden,
+            Activo: rubro.Activo,
+            TarifarioBaseId: rubro.TarifarioBaseId);
+    }
+}

src/api/SIGCM2.Application/Rubros/Create/RubroCreatedDto.cs

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+namespace SIGCM2.Application.Rubros.Create;
+
+public sealed record RubroCreatedDto(
+    int Id,
+    string Nombre,
+    int? ParentId,
+    int Orden,
+    bool Activo,
+    int? TarifarioBaseId);