diff --git a/src/api/SIGCM2.Application/Abstractions/Persistence/IIngresosBrutosRepository.cs b/src/api/SIGCM2.Application/Abstractions/Persistence/IIngresosBrutosRepository.cs
new file mode 100644
index 0000000..f4de5dd
--- /dev/null
+++ b/src/api/SIGCM2.Application/Abstractions/Persistence/IIngresosBrutosRepository.cs
@@ -0,0 +1,43 @@
+using SIGCM2.Application.Common;
+using SIGCM2.Domain.Fiscal;
+using IibbEntity = SIGCM2.Domain.Entities.IngresosBrutos;
+
+namespace SIGCM2.Application.Abstractions.Persistence;
+
+/// <summary>
+/// Persistence contract for IngresosBrutos. Implemented by Dapper repo in Infrastructure.
+/// </summary>
+public interface IIngresosBrutosRepository
+{
+    /// <summary>Inserts a new IngresosBrutos record and returns the generated identity Id.</summary>
+    Task<int> InsertAsync(IibbEntity entity, CancellationToken ct = default);
+
+    /// <summary>Returns the IngresosBrutos with the given Id, or null if not found.</summary>
+    Task<IibbEntity?> GetByIdAsync(int id, CancellationToken ct = default);
+
+    /// <summary>
+    /// Updates cosmetic fields only (Descripcion, Activo).
+    /// Never touches Alicuota, Provincia, or vigencia dates.
+    /// </summary>
+    Task<bool> UpdateCosmeticoAsync(int id, string descripcion, bool activo, CancellationToken ct = default);
+
+    /// <summary>
+    /// Closes the vigencia of the predecessor: UPDATE SET VigenciaHasta = @vigenciaHasta
+    /// WHERE Id = @id AND VigenciaHasta IS NULL (optimistic guard for race conditions).
+    /// Returns true if one row was affected, false if the row was already closed (race detected).
+    /// </summary>
+    Task<bool> UpdateCierreVigenciaAsync(int id, DateOnly vigenciaHasta, CancellationToken ct = default);
+
+    /// <summary>Sets Activo to the given value. Returns true if one row was affected.</summary>
+    Task<bool> SetActivoAsync(int id, bool activo, CancellationToken ct = default);
+
+    /// <summary>Returns a paged list applying optional Activo and Provincia filters.</summary>
+    Task<PagedResult<IibbEntity>> ListAsync(IngresosBrutosQuery query, CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns the full version chain for the record identified by <paramref name="id"/>,
+    /// ordered from root (no PredecesorId) to the requested Id (inclusive).
+    /// Implemented via a recursive CTE in the concrete repository.
+    /// </summary>
+    Task<IReadOnlyList<IibbEntity>> GetHistorialAsync(int id, CancellationToken ct = default);
+}
diff --git a/src/api/SIGCM2.Application/Abstractions/Persistence/ITipoDeIvaRepository.cs b/src/api/SIGCM2.Application/Abstractions/Persistence/ITipoDeIvaRepository.cs
new file mode 100644
index 0000000..18c75b3
--- /dev/null
+++ b/src/api/SIGCM2.Application/Abstractions/Persistence/ITipoDeIvaRepository.cs
@@ -0,0 +1,42 @@
+using SIGCM2.Application.Common;
+using SIGCM2.Domain.Entities;
+
+namespace SIGCM2.Application.Abstractions.Persistence;
+
+/// <summary>
+/// Persistence contract for TipoDeIva. Implemented by Dapper repo in Infrastructure.
+/// </summary>
+public interface ITipoDeIvaRepository
+{
+    /// <summary>Inserts a new TipoDeIva and returns the generated identity Id.</summary>
+    Task<int> InsertAsync(TipoDeIva entity, CancellationToken ct = default);
+
+    /// <summary>Returns the TipoDeIva with the given Id, or null if not found.</summary>
+    Task<TipoDeIva?> GetByIdAsync(int id, CancellationToken ct = default);
+
+    /// <summary>
+    /// Updates cosmetic fields only (Codigo, Descripcion, AplicaIVA, Activo).
+    /// Never touches Porcentaje or vigencia dates.
+    /// </summary>
+    Task<bool> UpdateCosmeticoAsync(int id, string codigo, string descripcion, bool aplicaIVA, bool activo, CancellationToken ct = default);
+
+    /// <summary>
+    /// Closes the vigencia of the predecessor: UPDATE SET VigenciaHasta = @vigenciaHasta
+    /// WHERE Id = @id AND VigenciaHasta IS NULL (optimistic guard for race conditions).
+    /// Returns true if one row was affected, false if the row was already closed (race detected).
+    /// </summary>
+    Task<bool> UpdateCierreVigenciaAsync(int id, DateOnly vigenciaHasta, CancellationToken ct = default);
+
+    /// <summary>Sets Activo to the given value. Returns true if one row was affected.</summary>
+    Task<bool> SetActivoAsync(int id, bool activo, CancellationToken ct = default);
+
+    /// <summary>Returns a paged list applying optional Activo and Codigo filters.</summary>
+    Task<PagedResult<TipoDeIva>> ListAsync(TiposDeIvaQuery query, CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns the full version chain for the record identified by <paramref name="id"/>,
+    /// ordered from root (no PredecesorId) to the requested Id (inclusive).
+    /// Implemented via a recursive CTE in the concrete repository.
+    /// </summary>
+    Task<IReadOnlyList<TipoDeIva>> GetHistorialAsync(int id, CancellationToken ct = default);
+}
diff --git a/src/api/SIGCM2.Application/Common/IngresosBrutosQuery.cs b/src/api/SIGCM2.Application/Common/IngresosBrutosQuery.cs
new file mode 100644
index 0000000..f293d22
--- /dev/null
+++ b/src/api/SIGCM2.Application/Common/IngresosBrutosQuery.cs
@@ -0,0 +1,11 @@
+using SIGCM2.Domain.Fiscal;
+
+namespace SIGCM2.Application.Common;
+
+/// <summary>Query parameters for listing ingresos brutos with optional filters and paging.</summary>
+public sealed record IngresosBrutosQuery(
+    int Page,
+    int PageSize,
+    bool? Activo,
+    ProvinciaArgentina? Provincia
+);
diff --git a/src/api/SIGCM2.Application/Common/TiposDeIvaQuery.cs b/src/api/SIGCM2.Application/Common/TiposDeIvaQuery.cs
new file mode 100644
index 0000000..dc36440
--- /dev/null
+++ b/src/api/SIGCM2.Application/Common/TiposDeIvaQuery.cs
@@ -0,0 +1,9 @@
+namespace SIGCM2.Application.Common;
+
+/// <summary>Query parameters for listing tipos de IVA with optional filters and paging.</summary>
+public sealed record TiposDeIvaQuery(
+    int Page,
+    int PageSize,
+    bool? Activo,
+    string? Codigo
+);
diff --git a/src/api/SIGCM2.Domain/Exceptions/IngresosBrutosNotFoundException.cs b/src/api/SIGCM2.Domain/Exceptions/IngresosBrutosNotFoundException.cs
new file mode 100644
index 0000000..e482d5c
--- /dev/null
+++ b/src/api/SIGCM2.Domain/Exceptions/IngresosBrutosNotFoundException.cs
@@ -0,0 +1,15 @@
+namespace SIGCM2.Domain.Exceptions;
+
+/// <summary>
+/// Thrown when a requested IngresosBrutos record does not exist in the system.
+/// </summary>
+public sealed class IngresosBrutosNotFoundException : DomainException
+{
+    public int Id { get; }
+
+    public IngresosBrutosNotFoundException(int id)
+        : base($"El registro de Ingresos Brutos con id '{id}' no existe.")
+    {
+        Id = id;
+    }
+}
diff --git a/src/api/SIGCM2.Domain/Exceptions/TipoDeIvaNotFoundException.cs b/src/api/SIGCM2.Domain/Exceptions/TipoDeIvaNotFoundException.cs
new file mode 100644
index 0000000..352f382
--- /dev/null
+++ b/src/api/SIGCM2.Domain/Exceptions/TipoDeIvaNotFoundException.cs
@@ -0,0 +1,15 @@
+namespace SIGCM2.Domain.Exceptions;
+
+/// <summary>
+/// Thrown when a requested TipoDeIva does not exist in the system.
+/// </summary>
+public sealed class TipoDeIvaNotFoundException : DomainException
+{
+    public int Id { get; }
+
+    public TipoDeIvaNotFoundException(int id)
+        : base($"El tipo de IVA con id '{id}' no existe.")
+    {
+        Id = id;
+    }
+}