feat(adm-009): ITipoDeIvaRepository + IIngresosBrutosRepository abstractions

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
+);