Merge pull request 'feat(frontend): sidebar colapsable por secciones + fly-out en modo colapsado' (#62) from chore/sidebar-collapsible-sections into main

Mejora UX post-refactor (PR #61): las 4 secciones del sidebar expandido son
ahora colapsables individualmente, y el modo colapsado reemplaza la lista
larga de iconos por un icono por grupo con fly-out panel on hover.

Expandido (240px):
- Click en header de sección (Seguridad/Maestros/Catálogo/Tasación) toggle
  collapse con chevron que rota.
- Default: todas colapsadas EXCEPTO la que contiene la ruta activa
  (auto-expand override).
- Sección activa tiene el header disabled + sin chevron (no se puede colapsar
  mientras estás ahí — evita esconder items de la ruta actual).
- Preferencia per-sección persistida en localStorage.

Colapsado (68px):
- Un icono por grupo en lugar de listar TODOS los items (evitando scroll
  largo en usuarios con muchos permisos).
- Hover sobre el grupo despliega un fly-out panel al lado derecho con el
  título del grupo + sus items clickeables.
- Grupo que contiene la ruta activa tiene un dot indicator.
- Icons de grupo: ShieldCheck (Seguridad), Building2 (Maestros),
  Package (Catálogo), Calculator (Tasación).

Accessibility:
- Headers expandidos: aria-expanded refleja estado.
- Fly-out: aria-haspopup='menu' + role='menu' + keyboard focus.

z-index management (pedido explícito del user):
- aside wrapper en ProtectedLayout: z-10 -> z-30 (sobre contenido).
- HoverCardContent del fly-out: z-[60] (sobre cualquier overlay app-level,
  excepto modal dialogs que siguen siendo z-50 por convención Radix).
- hover-card.tsx: envuelto en HoverCardPrimitive.Portal (faltaba en el
  shadcn generated) — previene que el fly-out quede cortado por overflow
  del aside.

Dependencies:
- shadcn hover-card agregado via 'npx shadcn@latest add' (+ @radix-ui/react-hover-card).

Tests:
- 16 tests (antes 10) — agregados 6 casos: default collapsed except active,
  click toggle expand/collapse, aria-expanded reflection, disabled header
  when active, root route collapses all, localStorage persistence.

.vite/vitest/results.json

@@ -0,0 +1 @@
+{"version":"2.1.9","results":[[":src/web/src/tests/stores/authStore.test.ts",{"duration":19.427999999999997,"failed":true}],[":src/web/src/tests/features/auth/ProtectedRoute.test.tsx",{"duration":0,"failed":true}],[":src/web/src/tests/api/axiosClient.test.ts",{"duration":259.31550000000016,"failed":true}],[":src/web/src/tests/features/users/UserForm.test.tsx",{"duration":0,"failed":true}],[":src/web/src/tests/features/users/UsersListPage.test.tsx",{"duration":0,"failed":true}],[":src/web/src/tests/features/permisos/RolPermisosEditor.test.tsx",{"duration":0,"failed":true}],[":src/web/src/tests/features/roles/RolForm.test.tsx",{"duration":0,"failed":true}],[":src/web/src/tests/features/auth/LoginPage.test.tsx",{"duration":0,"failed":true}],[":src/web/src/tests/features/profile/ChangeMyPasswordPage.test.tsx",{"duration":0,"failed":true}],[":src/web/src/tests/features/auth/useLogin.test.ts",{"duration":0,"failed":true}],[":src/web/src/tests/features/users/UserEditPage.test.tsx",{"duration":0,"failed":true}],[":src/web/src/tests/features/users/ResetPasswordModal.test.tsx",{"duration":0,"failed":true}],[":src/web/src/tests/features/auth/authApi.test.ts",{"duration":0,"failed":true}],[":src/web/src/tests/features/roles/RolesList.test.tsx",{"duration":0,"failed":true}],[":src/web/src/tests/features/users/useCreateUser.test.ts",{"duration":0,"failed":true}],[":src/web/src/tests/components/routing/MustChangePasswordGate.test.tsx",{"duration":0,"failed":true}],[":src/web/src/tests/features/auth/CanPerform.test.tsx",{"duration":0,"failed":true}],[":src/web/src/tests/features/auth/usePermission.test.ts",{"duration":0,"failed":true}],[":src/web/src/tests/features/users/useUsersList.test.ts",{"duration":0,"failed":true}],[":src/web/src/tests/features/users/listUsers.test.ts",{"duration":0,"failed":true}],[":src/web/src/tests/features/users/updateUser.test.ts",{"duration":0,"failed":true}],[":src/web/src/tests/features/users/getUser.test.ts",{"duration":0,"failed":true}]]}

Directory.Packages.props

@@ -19,6 +19,7 @@
   </ItemGroup>
   <!-- Test dependencies -->
   <ItemGroup>
+    <PackageVersion Include="Microsoft.Extensions.TimeProvider.Testing" Version="9.1.0" />
     <PackageVersion Include="xunit" Version="2.9.3" />
     <PackageVersion Include="xunit.runner.visualstudio" Version="3.1.4" />
     <PackageVersion Include="Microsoft.NET.Test.Sdk" Version="17.14.1" />

README.md

@@ -73,6 +73,27 @@ dotnet test tests/SIGCM2.Api.Tests               # integration (requiere SIGCM2_
 cd src/web && npx vitest run
 ```
 
+### Coverage (backend)
+
+```bash
+# Generar reporte de coverage en formato Cobertura
+dotnet test --collect:"XPlat Code Coverage" --settings coverlet.runsettings --results-directory ./TestResults
+```
+
+El comando genera un `coverage.cobertura.xml` por cada proyecto de test en `./TestResults/`.
+
+Para convertirlo a HTML:
+
+```bash
+# Instalar ReportGenerator (solo la primera vez)
+dotnet tool install -g dotnet-reportgenerator-globaltool
+
+# Generar reporte HTML
+reportgenerator -reports:"./TestResults/**/coverage.cobertura.xml" -targetdir:"./coverage-report" -reporttypes:Html
+```
+
+Abrí `./coverage-report/index.html` en el browser para ver el detalle por archivo.
+
 ## Convenciones
 
 - Ramas: `feature/UDT-XXX` desde `main`.

coverlet.runsettings

@@ -0,0 +1,48 @@
+<?xml version="1.0" encoding="utf-8"?>
+<RunSettings>
+  <!--
+    Configuracion de coverage con coverlet.collector.
+    Uso: dotnet test /collect:"XPlat Code Coverage" /settings:coverlet.runsettings /results-directory:./TestResults
+  -->
+  <RunConfiguration>
+    <!-- Mantener ejecución secuencial (hereda política de tests.runsettings) -->
+    <MaxCpuCount>1</MaxCpuCount>
+  </RunConfiguration>
+
+  <DataCollectionRunSettings>
+    <DataCollectors>
+      <DataCollector friendlyName="XPlat Code Coverage">
+        <Configuration>
+          <!-- Formato de salida: cobertura (compatible con ReportGenerator y CI/CD) -->
+          <Format>cobertura</Format>
+
+          <!-- Exclusiones por atributo generado -->
+          <ExcludeByAttribute>GeneratedCodeAttribute,ExcludeFromCodeCoverageAttribute</ExcludeByAttribute>
+
+          <!-- Exclusiones por tipo/namespace -->
+          <Exclude>
+            <!-- Migrations embebidas (SQL scripts, no lógica de negocio) -->
+            [*.Migrations]*,
+            <!-- Los proyectos de test no se miden a sí mismos -->
+            [*.Tests]*,
+            [SIGCM2.TestSupport]*,
+            <!-- Program.cs: host wiring, no testeable unitariamente -->
+            [SIGCM2.Api]Program,
+            <!-- Extension methods de DI: una línea por registro, ruido sin valor -->
+            [*]*.Extensions.*Extensions,
+            [*]*.DependencyInjection
+          </Exclude>
+
+          <!-- No medir las propiedades auto-implementadas -->
+          <SkipAutoProps>true</SkipAutoProps>
+
+          <!-- No incluir el assembly de tests en el reporte -->
+          <IncludeTestAssembly>false</IncludeTestAssembly>
+
+          <!-- Permitir timestamps reales en el reporte (no forzar determinismo) -->
+          <DeterministicReport>false</DeterministicReport>
+        </Configuration>
+      </DataCollector>
+    </DataCollectors>
+  </DataCollectionRunSettings>
+</RunSettings>

database/README.md

@@ -29,6 +29,19 @@ database/
 | **V010** | **`V010__audit_infrastructure.sql`** | **UDT-010** | **Infra de auditoría + Temporal Tables. Ver nota abajo.** |
 | V011 | `V011__create_medio_seccion.sql` | ADM-001 | Medio + Seccion (temporal, retention 10y) + permiso `administracion:secciones:gestionar` |
 | V012 | `V012__seed_medios.sql` | ADM-001 | Seed idempotente de Medios ELDIA y ELPLATA |
+| V013 | `V013__create_puntos_de_venta.sql` | ADM-008 | PuntosDeVenta (temporal, retention 10y) + permiso `administracion:puntos_de_venta:gestionar` |
+| V014 | `V014__create_tablas_fiscales.sql` | ADM-009 | TiposDeIva + IngresosBrutos (versioning por cadena) + permisos fiscales |
+| V015 | `V015__create_local_timezone_views.sql` | UDT-011 | Vistas admin con OccurredAt convertido a hora Argentina |
+| **V016** | **`V016__create_rubro.sql`** | **CAT-001** | **Rubro (adjacency list, temporal 10y) + permiso `catalogo:rubros:gestionar`** |
+| **V017** | **`V017__create_product_type.sql`** | **PRD-001** | **ProductType (flags + multimedia limits, temporal 10y) + permiso `catalogo:tipos:gestionar`** |
+| V018 | `V018__create_product.sql` | PRD-002 | Product (temporal 10y) + permiso `catalogo:productos:gestionar` + índices |
+| V019 | `V019__create_product_prices.sql` | PRD-003 | ProductPrices (temporal 10y, forward-only) + SP `sp_ProductPrices_InsertWithClose` + permiso implícito |
+| V020 | `V020__add_chargeable_chars_permission.sql` | PRC-001 | Permiso `tasacion:caracteres_especiales:gestionar` + asignación a admin |
+| V021 | `V021__create_chargeable_char_config.sql` | PRC-001 | ChargeableCharConfig + ChargeableCharConfig_History (temporal 10y) + 2 SPs (`InsertWithClose`, `GetActiveForProductType`) + 2 índices |
+| V022 | `V022__seed_chargeable_char_config.sql` | PRC-001 | Seed 4 filas globales (`$`, `%`, `!`, `¡`) con PricePerUnit=1.0000 |
+| V023 | `V023__refactor_chargeable_char_config_to_product_type.sql` | PRC-001 (scope delta) | Refactor MedioId→ProductTypeId + nuevo SP `ReactivateWithGuard` + CK_Price_NonNegative (>= 0) |
+| V024 | `V024__reseed_global_with_zero_price.sql` | PRC-001 (scope delta) | Reseed 4 globales a PricePerUnit=0.0000 (opt-in billing) |
+| V025 | `V025__seed_chargeable_char_overrides_demo.sql` | PRC-001 (followup #54) | Seed demo de overrides ficticios per-ProductType (Clasificado/Notables/Fúnebres). Idempotente: no-op si los tipos no existen |
 
 ## Convenciones
 
@@ -36,23 +49,24 @@ database/
 - **Idempotentes**: cada migración usa `IF NOT EXISTS` / `MERGE` / `IF NOT EXISTS (SELECT 1 FROM sys....)`. Re-ejecutarlas es seguro.
 - **Boilerplate** inicial: `SET QUOTED_IDENTIFIER ON; SET ANSI_NULLS ON; SET NOCOUNT ON; GO`.
 - **Naming**: `PK_*`, `UQ_*`, `FK_*`, `DF_*`, `CK_*`, `IX_*`.
-- **Se aplican a AMBAS bases**: `SIGCM2` (dev) y `SIGCM2_Test` (integration tests). El orden debe ser idéntico.
+- **Se aplican a TRES bases**: `SIGCM2` (dev), `SIGCM2_Test_App` (Application.Tests) y `SIGCM2_Test_Api` (Api.Tests). El orden debe ser idéntico en las tres.
 
 ## Cómo aplicar migraciones
 
 ### En dev (manual)
 
 ```bash
-# Con sqlcmd:
+# Con sqlcmd (aplicar a las tres bases en orden):
-sqlcmd -S TECNICA3 -d SIGCM2      -U desarrollo -P desarrollo2026 -i database/migrations/V010__audit_infrastructure.sql
+sqlcmd -S TECNICA3 -d SIGCM2           -U desarrollo -P desarrollo2026 -i database/migrations/V010__audit_infrastructure.sql
-sqlcmd -S TECNICA3 -d SIGCM2_Test -U desarrollo -P desarrollo2026 -i database/migrations/V010__audit_infrastructure.sql
+sqlcmd -S TECNICA3 -d SIGCM2_Test_App  -U desarrollo -P desarrollo2026 -i database/migrations/V010__audit_infrastructure.sql
+sqlcmd -S TECNICA3 -d SIGCM2_Test_Api  -U desarrollo -P desarrollo2026 -i database/migrations/V010__audit_infrastructure.sql
 ```
 
 O desde SSMS: abrir el archivo, conectar a cada base, F5.
 
 ### En integration tests
 
-`tests/SIGCM2.TestSupport/SqlTestFixture.cs` aplica automáticamente el schema necesario en `SIGCM2_Test` al inicializar el fixture (`EnsureV008SchemaAsync`, `EnsureV009SchemaAsync`, `EnsureV010SchemaAsync`…). **NO** hace falta correr el script manualmente.
+`tests/SIGCM2.TestSupport/SqlTestFixture.cs` aplica automáticamente el schema necesario en `SIGCM2_Test_App` al inicializar el fixture (`EnsureV008SchemaAsync`, `EnsureV009SchemaAsync`, `EnsureV010SchemaAsync`…). `TestWebAppFactory` hace lo mismo contra `SIGCM2_Test_Api`. **NO** hace falta correr los scripts manualmente si el fixture ya lo cubre.
 
 ### En producción (roadmap futuro)
 
@@ -90,6 +104,22 @@ O desde SSMS: abrir el archivo, conectar a cada base, F5.
 - `Seccion.Tipo` acepta `'clasificados' | 'notables' | 'suplementos'` (CHECK constraint). Config avanzada (par/impar, suplementos, cupos) se introduce en ADM-003.
 - Rollback: `V012_ROLLBACK.sql` (falla si hay Secciones vivas) → `V011_ROLLBACK.sql`. Rollback en prod NO soportado si ADM-008/009 o PRC-* ya aplicados.
 
+## Bases de datos de integration tests
+
+| Base | Propósito | Usada por |
+|---|---|---|
+| `SIGCM2_Test_App` | Tests de repositorios y Application layer | `SIGCM2.Application.Tests` vía `SqlTestFixture` (parameterless ctor) |
+| `SIGCM2_Test_Api` | Tests de endpoints HTTP / WebApplicationFactory | `SIGCM2.Api.Tests` vía `TestWebAppFactory` |
+
+**Script de creación inicial** (idempotente): `database/init/create-test-api-db.sql`
+
+Ambas bases deben tener **todas las migraciones V001–V015** aplicadas en orden. Al crear una base nueva o al agregar un desarrollador:
+1. Crear las bases con `create-test-api-db.sql`
+2. Aplicar V001–V015 en orden (ver tabla de arriba) contra cada base de test
+3. Las `EnsureV0XX` del fixture validan presencia; no aplican migraciones pesadas
+
+Fuente única de connection strings: `tests/SIGCM2.TestSupport/TestConnectionStrings.cs`
+
 ## Recursos
 
 - Design autoritativo: `Obsidian/02-ARQUITECTURA-y-TECH-STACK/2.5 📋 Auditoría.md`

database/init/create-test-api-db.sql

@@ -0,0 +1,30 @@
+-- create-test-api-db.sql
+-- Creates test databases for integration tests (idempotent).
+-- Run once per environment on TECNICA3 before executing integration tests.
+--
+-- SIGCM2_Test_App  -> used by SIGCM2.Application.Tests
+-- SIGCM2_Test_Api  -> used by SIGCM2.Api.Tests
+-- SIGCM2_Test      -> legacy (kept for old branches e.g. pre-merge CAT-001)
+--
+-- After creating the DBs, apply V010 to both new DBs:
+--   See database/README.md > "Test DBs" section for the PowerShell runbook.
+
+IF DB_ID(N'SIGCM2_Test_App') IS NULL
+BEGIN
+    CREATE DATABASE [SIGCM2_Test_App]
+        COLLATE Modern_Spanish_CI_AS;
+    PRINT 'Database SIGCM2_Test_App created.';
+END
+ELSE
+    PRINT 'Database SIGCM2_Test_App already exists -- skip.';
+GO
+
+IF DB_ID(N'SIGCM2_Test_Api') IS NULL
+BEGIN
+    CREATE DATABASE [SIGCM2_Test_Api]
+        COLLATE Modern_Spanish_CI_AS;
+    PRINT 'Database SIGCM2_Test_Api created.';
+END
+ELSE
+    PRINT 'Database SIGCM2_Test_Api already exists -- skip.';
+GO

database/migrations/V013_ROLLBACK.sql

@@ -1,12 +1,15 @@
 -- V013_ROLLBACK.sql
 -- Reversa de V013__create_puntos_de_venta.sql.
 --
--- ADVERTENCIA: ejecutar ELIMINA PuntoDeVenta, SecuenciaComprobante, su historia temporal,
+-- ADVERTENCIA: ejecutar ELIMINA PuntoDeVenta, su historia temporal,
---   el permiso 'administracion:puntos_de_venta:gestionar', sus asignaciones y el SP.
+--   el permiso 'administracion:puntos_de_venta:gestionar' y sus asignaciones.
 --
 -- Uso intended: ROLLBACK en entornos NO-productivos.
 -- Prerequisito: no deben existir FKs vivas apuntando a PuntoDeVenta (p.ej., comprobantes FAC-001).
 --   Si FAC-001 ya está aplicado, este rollback fallará — usar backup.
+--
+-- NOTA: SecuenciaComprobante y SP usp_ReservarNumeroComprobante ya no forman parte
+--   de V013 (eliminados en cirugía post-smoke Batch 9). Este rollback solo maneja PuntoDeVenta.
 
 SET QUOTED_IDENTIFIER ON;
 SET ANSI_NULLS ON;
@@ -14,52 +17,7 @@ SET NOCOUNT ON;
 GO
 
 -- ═══════════════════════════════════════════════════════════════════════
--- 1. Drop SP
+-- 1. Apagar SYSTEM_VERSIONING + remover PERIOD — PuntoDeVenta
--- ═══════════════════════════════════════════════════════════════════════
-
-IF OBJECT_ID(N'dbo.usp_ReservarNumeroComprobante', N'P') IS NOT NULL
-BEGIN
-    DROP PROCEDURE dbo.usp_ReservarNumeroComprobante;
-    PRINT 'SP dbo.usp_ReservarNumeroComprobante dropped.';
-END
-GO
-
--- ═══════════════════════════════════════════════════════════════════════
--- 2. Apagar SYSTEM_VERSIONING + remover PERIOD — SecuenciaComprobante primero (FK a PdV)
--- ═══════════════════════════════════════════════════════════════════════
-
-IF EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.SecuenciaComprobante') AND temporal_type = 2)
-BEGIN
-    ALTER TABLE dbo.SecuenciaComprobante SET (SYSTEM_VERSIONING = OFF);
-    PRINT 'SecuenciaComprobante: SYSTEM_VERSIONING OFF.';
-END
-GO
-
-IF EXISTS (SELECT 1 FROM sys.periods WHERE object_id = OBJECT_ID('dbo.SecuenciaComprobante'))
-BEGIN
-    ALTER TABLE dbo.SecuenciaComprobante DROP PERIOD FOR SYSTEM_TIME;
-    PRINT 'SecuenciaComprobante: PERIOD FOR SYSTEM_TIME dropped.';
-END
-GO
-
-IF COL_LENGTH('dbo.SecuenciaComprobante', 'ValidFrom') IS NOT NULL
-BEGIN
-    ALTER TABLE dbo.SecuenciaComprobante DROP CONSTRAINT IF EXISTS DF_SecuenciaComprobante_ValidFrom;
-    ALTER TABLE dbo.SecuenciaComprobante DROP CONSTRAINT IF EXISTS DF_SecuenciaComprobante_ValidTo;
-    ALTER TABLE dbo.SecuenciaComprobante DROP COLUMN ValidFrom, ValidTo;
-    PRINT 'SecuenciaComprobante: ValidFrom/ValidTo dropped.';
-END
-GO
-
-IF OBJECT_ID(N'dbo.SecuenciaComprobante_History', N'U') IS NOT NULL
-BEGIN
-    DROP TABLE dbo.SecuenciaComprobante_History;
-    PRINT 'SecuenciaComprobante_History dropped.';
-END
-GO
-
--- ═══════════════════════════════════════════════════════════════════════
--- 3. Apagar SYSTEM_VERSIONING + remover PERIOD — PuntoDeVenta
 -- ═══════════════════════════════════════════════════════════════════════
 
 IF EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.PuntoDeVenta') AND temporal_type = 2)
@@ -93,16 +51,9 @@ END
 GO
 
 -- ═══════════════════════════════════════════════════════════════════════
--- 4. Drop tablas (SecuenciaComprobante primero por FK)
+-- 2. Drop tabla PuntoDeVenta
 -- ═══════════════════════════════════════════════════════════════════════
 
-IF OBJECT_ID(N'dbo.SecuenciaComprobante', N'U') IS NOT NULL
-BEGIN
-    DROP TABLE dbo.SecuenciaComprobante;
-    PRINT 'Table dbo.SecuenciaComprobante dropped.';
-END
-GO
-
 IF OBJECT_ID(N'dbo.PuntoDeVenta', N'U') IS NOT NULL
 BEGIN
     DROP TABLE dbo.PuntoDeVenta;
@@ -111,7 +62,7 @@ END
 GO
 
 -- ═══════════════════════════════════════════════════════════════════════
--- 5. Remover permiso 'administracion:puntos_de_venta:gestionar' + RolPermiso
+-- 3. Remover permiso 'administracion:puntos_de_venta:gestionar' + RolPermiso
 -- ═══════════════════════════════════════════════════════════════════════
 
 DELETE rp
@@ -125,7 +76,6 @@ WHERE Codigo = 'administracion:puntos_de_venta:gestionar';
 GO
 
 PRINT '';
-PRINT 'V013 rolled back. dbo.PuntoDeVenta, dbo.SecuenciaComprobante and their history removed.';
+PRINT 'V013 rolled back. dbo.PuntoDeVenta and its history removed.';
-PRINT 'SP dbo.usp_ReservarNumeroComprobante removed.';
 PRINT 'Permiso administracion:puntos_de_venta:gestionar removed.';
 GO

database/migrations/V013__create_puntos_de_venta.sql

@@ -1,11 +1,16 @@
 -- V013__create_puntos_de_venta.sql
--- ADM-008 Puntos de Venta: DDL + SP de reserva atómica de número de comprobante.
+-- ADM-008 Puntos de Venta: DDL para dbo.PuntoDeVenta + permiso AFIP.
+--
+-- NOTA POST-SMOKE (Batch 9): SecuenciaComprobante, SP usp_ReservarNumeroComprobante
+--   y TipoComprobante fueron eliminados. SIG-CM2.0 NO genera números AFIP — IMAC
+--   (Plataforma Infogestión) los asigna externamente. Un worker futuro (INT-001)
+--   polleará la vista de Infogestión para asociar NumeroOrdenInterno ↔ NumeroFacturaAFIP + CAI.
+--   PuntoDeVenta.NumeroAFIP es config fija que se manda en el payload a IMAC.
 --
 -- Cambios:
 --   1. dbo.PuntoDeVenta (FK→Medio, UNIQUE(MedioId,NumeroAFIP), SYSTEM_VERSIONING ON, retention 10Y).
---   2. dbo.SecuenciaComprobante (FK→PuntoDeVenta, PK(PuntoDeVentaId,TipoComprobante), SYSTEM_VERSIONING ON, retention 10Y).
+--   2. Drops idempotentes de artefactos de versión previa (SecuenciaComprobante + SP).
---   3. Permiso 'administracion:puntos-de-venta:gestionar' + asignación a rol 'admin'.
+--   3. Permiso 'administracion:puntos_de_venta:gestionar' + asignación a rol 'admin'.
---   4. SP dbo.usp_ReservarNumeroComprobante (SERIALIZABLE, UPDATE+OUTPUT, THROW 50001/50002/50003).
 --
 -- Patrón: V011 (Temporal Tables + Permiso MERGE + PAGE compression en history).
 -- Idempotente: seguro para re-ejecutar.
@@ -18,7 +23,7 @@
 --   solo permite [a-z0-9_:] — se usa guion_bajo para cumplir la constraint existente.
 --   El backend y frontend deben usar el código con guion_bajo.
 --
--- Covers: REQ-PDV-001, -003, -009, REQ-SEC-CMB-001, -002, -003, -004
+-- Covers: REQ-PDV-001, -003, -009
 -- Source of truth: Obsidian/02-ARQUITECTURA-y-TECH-STACK/2.10 ADM-008
 --
 -- NOTA T1.3 — Seeds: NO se seedean PuntoDeVenta.
@@ -30,6 +35,39 @@ SET ANSI_NULLS ON;
 SET NOCOUNT ON;
 GO
 
+-- ═══════════════════════════════════════════════════════════════════════
+-- 0. Drops idempotentes de artefactos de versión previa
+--    (SecuenciaComprobante + SP — eliminados en cirugía post-smoke Batch 9)
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF OBJECT_ID(N'dbo.usp_ReservarNumeroComprobante', N'P') IS NOT NULL
+BEGIN
+    DROP PROCEDURE dbo.usp_ReservarNumeroComprobante;
+    PRINT 'SP dbo.usp_ReservarNumeroComprobante dropped (cleanup).';
+END
+GO
+
+IF EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.SecuenciaComprobante') AND temporal_type = 2)
+BEGIN
+    ALTER TABLE dbo.SecuenciaComprobante SET (SYSTEM_VERSIONING = OFF);
+    PRINT 'SecuenciaComprobante: SYSTEM_VERSIONING = OFF (cleanup).';
+END
+GO
+
+IF OBJECT_ID(N'dbo.SecuenciaComprobante_History', N'U') IS NOT NULL
+BEGIN
+    DROP TABLE dbo.SecuenciaComprobante_History;
+    PRINT 'SecuenciaComprobante_History dropped (cleanup).';
+END
+GO
+
+IF OBJECT_ID(N'dbo.SecuenciaComprobante', N'U') IS NOT NULL
+BEGIN
+    DROP TABLE dbo.SecuenciaComprobante;
+    PRINT 'Table dbo.SecuenciaComprobante dropped (cleanup).';
+END
+GO
+
 -- ═══════════════════════════════════════════════════════════════════════
 -- 1. dbo.PuntoDeVenta
 -- ═══════════════════════════════════════════════════════════════════════
@@ -65,30 +103,7 @@ END
 GO
 
 -- ═══════════════════════════════════════════════════════════════════════
--- 2. dbo.SecuenciaComprobante
+-- 2. SYSTEM_VERSIONING — PuntoDeVenta
--- ═══════════════════════════════════════════════════════════════════════
-
-IF OBJECT_ID(N'dbo.SecuenciaComprobante', N'U') IS NULL
-BEGIN
-    CREATE TABLE dbo.SecuenciaComprobante (
-        PuntoDeVentaId    INT          NOT NULL,
-        TipoComprobante   TINYINT      NOT NULL,
-        UltimoNumero      INT          NOT NULL CONSTRAINT DF_SecuenciaComprobante_UltimoNumero DEFAULT(0),
-        FechaCreacion     DATETIME2(3) NOT NULL CONSTRAINT DF_SecuenciaComprobante_FechaCreacion DEFAULT(SYSUTCDATETIME()),
-        FechaModificacion DATETIME2(3) NULL,
-        CONSTRAINT PK_SecuenciaComprobante PRIMARY KEY (PuntoDeVentaId, TipoComprobante),
-        CONSTRAINT FK_SecuenciaComprobante_PuntoDeVenta FOREIGN KEY (PuntoDeVentaId) REFERENCES dbo.PuntoDeVenta(Id) ON DELETE NO ACTION,
-        CONSTRAINT CK_SecuenciaComprobante_TipoComprobante CHECK (TipoComprobante BETWEEN 1 AND 6),
-        CONSTRAINT CK_SecuenciaComprobante_UltimoNumero    CHECK (UltimoNumero >= 0)
-    );
-    PRINT 'Table dbo.SecuenciaComprobante created.';
-END
-ELSE
-    PRINT 'Table dbo.SecuenciaComprobante already exists — skip.';
-GO
-
--- ═══════════════════════════════════════════════════════════════════════
--- 3. SYSTEM_VERSIONING — PuntoDeVenta
 -- ═══════════════════════════════════════════════════════════════════════
 
 IF COL_LENGTH('dbo.PuntoDeVenta', 'ValidFrom') IS NULL
@@ -130,49 +145,7 @@ END
 GO
 
 -- ═══════════════════════════════════════════════════════════════════════
--- 4. SYSTEM_VERSIONING — SecuenciaComprobante
+-- 3. Permiso: administracion:puntos_de_venta:gestionar
--- ═══════════════════════════════════════════════════════════════════════
-
-IF COL_LENGTH('dbo.SecuenciaComprobante', 'ValidFrom') IS NULL
-BEGIN
-    ALTER TABLE dbo.SecuenciaComprobante
-    ADD
-        ValidFrom DATETIME2(3) GENERATED ALWAYS AS ROW START HIDDEN NOT NULL
-            CONSTRAINT DF_SecuenciaComprobante_ValidFrom DEFAULT(SYSUTCDATETIME()),
-        ValidTo   DATETIME2(3) GENERATED ALWAYS AS ROW END   HIDDEN NOT NULL
-            CONSTRAINT DF_SecuenciaComprobante_ValidTo   DEFAULT(CONVERT(DATETIME2(3), '9999-12-31 23:59:59.999')),
-        PERIOD FOR SYSTEM_TIME (ValidFrom, ValidTo);
-    PRINT 'SecuenciaComprobante: PERIOD FOR SYSTEM_TIME added.';
-END
-GO
-
-IF NOT EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.SecuenciaComprobante') AND temporal_type = 2)
-BEGIN
-    ALTER TABLE dbo.SecuenciaComprobante
-    SET (SYSTEM_VERSIONING = ON (
-        HISTORY_TABLE = dbo.SecuenciaComprobante_History,
-        HISTORY_RETENTION_PERIOD = 10 YEARS
-    ));
-    PRINT 'SecuenciaComprobante: SYSTEM_VERSIONING = ON (history: dbo.SecuenciaComprobante_History, retention: 10 years).';
-END
-ELSE
-    PRINT 'SecuenciaComprobante: SYSTEM_VERSIONING already ON — skip.';
-GO
-
-IF EXISTS (SELECT 1 FROM sys.tables WHERE name = 'SecuenciaComprobante_History' AND schema_id = SCHEMA_ID('dbo'))
-   AND NOT EXISTS (
-       SELECT 1 FROM sys.partitions p
-       JOIN sys.tables t ON t.object_id = p.object_id
-       WHERE t.name = 'SecuenciaComprobante_History' AND p.data_compression = 2
-   )
-BEGIN
-    ALTER TABLE dbo.SecuenciaComprobante_History REBUILD WITH (DATA_COMPRESSION = PAGE);
-    PRINT 'SecuenciaComprobante_History: rebuilt with PAGE compression.';
-END
-GO
-
--- ═══════════════════════════════════════════════════════════════════════
--- 5. Permiso: administracion:puntos-de-venta:gestionar
 -- ═══════════════════════════════════════════════════════════════════════
 
 MERGE dbo.Permiso AS t
@@ -198,97 +171,9 @@ WHEN NOT MATCHED BY TARGET THEN
     INSERT (RolId, PermisoId) VALUES (s.RolId, s.PermisoId);
 GO
 
--- ═══════════════════════════════════════════════════════════════════════
--- 6. SP: dbo.usp_ReservarNumeroComprobante
--- ═══════════════════════════════════════════════════════════════════════
--- Decisión AD1: SP con UPDATE+OUTPUT bajo SERIALIZABLE (lógica crítica en SP;
---   permite validar PdV/Medio activos en DB; atómico sin race).
--- Decisión AD2: patrón "UPDATE si existe, INSERT si @@ROWCOUNT=0" (lazy init;
---   sin trigger; simple; no genera filas huérfanas).
--- El retry ante deadlock (SqlException 1205) vive en el Application handler
---   (ReservarNumeroCommandHandler), NO en este SP. Máx 3 intentos, 50/150/450ms.
--- NO envolver la llamada en TransactionScope externo: el SP ya es atómico.
---   Un TransactionScope externo con otra conexión escalaría a MSDTC innecesariamente.
-
-IF OBJECT_ID(N'dbo.usp_ReservarNumeroComprobante', N'P') IS NOT NULL
-    DROP PROCEDURE dbo.usp_ReservarNumeroComprobante;
-GO
-
-CREATE PROCEDURE dbo.usp_ReservarNumeroComprobante
-    @PuntoDeVentaId INT,
-    @TipoComprobante TINYINT,
-    @NumeroReservado INT OUTPUT
-AS
-BEGIN
-    SET NOCOUNT ON;
-    SET XACT_ABORT ON;
-    SET TRANSACTION ISOLATION LEVEL SERIALIZABLE;
-
-    BEGIN TRAN;
-
-    -- Validar existencia y estado de PdV + Medio padre en una sola lectura.
-    -- Con SERIALIZABLE, el lock de rango protege contra inserciones concurrentes
-    -- de la misma fila de SecuenciaComprobante entre el SELECT y el UPDATE/INSERT.
-    DECLARE @PdvActivo  BIT;
-    DECLARE @MedioActivo BIT;
-
-    SELECT
-        @PdvActivo   = p.Activo,
-        @MedioActivo = m.Activo
-    FROM dbo.PuntoDeVenta p
-    JOIN dbo.Medio        m ON m.Id = p.MedioId
-    WHERE p.Id = @PuntoDeVentaId;
-
-    IF @PdvActivo IS NULL
-    BEGIN
-        ROLLBACK;
-        THROW 50003, 'punto_de_venta_not_found', 1;
-    END
-
-    IF @PdvActivo = 0
-    BEGIN
-        ROLLBACK;
-        THROW 50001, 'punto_de_venta_inactivo', 1;
-    END
-
-    IF @MedioActivo = 0
-    BEGIN
-        ROLLBACK;
-        THROW 50002, 'medio_inactivo', 1;
-    END
-
-    -- Intentar actualizar la fila existente y capturar el nuevo número.
-    DECLARE @_out TABLE (n INT NOT NULL);
-
-    UPDATE dbo.SecuenciaComprobante
-    SET
-        UltimoNumero      = UltimoNumero + 1,
-        FechaModificacion = SYSUTCDATETIME()
-    OUTPUT inserted.UltimoNumero INTO @_out(n)
-    WHERE PuntoDeVentaId = @PuntoDeVentaId
-      AND TipoComprobante = @TipoComprobante;
-
-    IF @@ROWCOUNT = 0
-    BEGIN
-        -- Primera reserva para este par (PdvId, TipoComprobante): inicialización lazy.
-        INSERT INTO dbo.SecuenciaComprobante (PuntoDeVentaId, TipoComprobante, UltimoNumero)
-        VALUES (@PuntoDeVentaId, @TipoComprobante, 1);
-        SET @NumeroReservado = 1;
-    END
-    ELSE
-    BEGIN
-        SELECT @NumeroReservado = n FROM @_out;
-    END
-
-    COMMIT;
-END
-GO
-
 PRINT '';
 PRINT 'V013 applied successfully.';
 PRINT '  - dbo.PuntoDeVenta (temporal, retention 10y, PAGE compression)';
-PRINT '  - dbo.SecuenciaComprobante (temporal, retention 10y, PAGE compression)';
+PRINT '  - Permiso administracion:puntos_de_venta:gestionar (asignado a admin)';
-PRINT '  - Permiso administracion:puntos-de-venta:gestionar (asignado a admin)';
+PRINT '  - Artefactos de version previa (SecuenciaComprobante + SP) eliminados si existian';
-PRINT '  - SP dbo.usp_ReservarNumeroComprobante';
-PRINT 'Next: Batch 2 — Domain (PuntoDeVenta entity + exceptions + TipoComprobante enum).';
 GO

database/migrations/V014_ROLLBACK.sql

@@ -0,0 +1,141 @@
+-- V014_ROLLBACK.sql
+-- Reversa de V014__create_tablas_fiscales.sql.
+--
+-- ADVERTENCIA: ejecutar ELIMINA TipoDeIva, IngresosBrutos, sus historiales temporales,
+--   el permiso 'administracion:fiscal:gestionar' y sus asignaciones.
+--
+-- Uso intended: ROLLBACK en entornos NO-productivos.
+-- Prerequisito: no deben existir FKs vivas apuntando a estas tablas (FAC-001, etc.).
+--   Si FAC-001 ya esta aplicado, este rollback fallara — usar backup.
+--
+-- Idempotente: seguro para re-ejecutar (guards en cada paso).
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 1. Apagar SYSTEM_VERSIONING — TipoDeIva
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.TipoDeIva') AND temporal_type = 2)
+BEGIN
+    ALTER TABLE dbo.TipoDeIva SET (SYSTEM_VERSIONING = OFF);
+    PRINT 'TipoDeIva: SYSTEM_VERSIONING OFF.';
+END
+GO
+
+IF EXISTS (SELECT 1 FROM sys.periods WHERE object_id = OBJECT_ID('dbo.TipoDeIva'))
+BEGIN
+    ALTER TABLE dbo.TipoDeIva DROP PERIOD FOR SYSTEM_TIME;
+    PRINT 'TipoDeIva: PERIOD FOR SYSTEM_TIME dropped.';
+END
+GO
+
+IF COL_LENGTH('dbo.TipoDeIva', 'ValidFrom') IS NOT NULL
+BEGIN
+    ALTER TABLE dbo.TipoDeIva DROP CONSTRAINT IF EXISTS DF_TipoDeIva_ValidFrom;
+    ALTER TABLE dbo.TipoDeIva DROP CONSTRAINT IF EXISTS DF_TipoDeIva_ValidTo;
+    ALTER TABLE dbo.TipoDeIva DROP COLUMN ValidFrom, ValidTo;
+    PRINT 'TipoDeIva: ValidFrom/ValidTo dropped.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 2. Apagar SYSTEM_VERSIONING — IngresosBrutos
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.IngresosBrutos') AND temporal_type = 2)
+BEGIN
+    ALTER TABLE dbo.IngresosBrutos SET (SYSTEM_VERSIONING = OFF);
+    PRINT 'IngresosBrutos: SYSTEM_VERSIONING OFF.';
+END
+GO
+
+IF EXISTS (SELECT 1 FROM sys.periods WHERE object_id = OBJECT_ID('dbo.IngresosBrutos'))
+BEGIN
+    ALTER TABLE dbo.IngresosBrutos DROP PERIOD FOR SYSTEM_TIME;
+    PRINT 'IngresosBrutos: PERIOD FOR SYSTEM_TIME dropped.';
+END
+GO
+
+IF COL_LENGTH('dbo.IngresosBrutos', 'ValidFrom') IS NOT NULL
+BEGIN
+    ALTER TABLE dbo.IngresosBrutos DROP CONSTRAINT IF EXISTS DF_IIBB_ValidFrom;
+    ALTER TABLE dbo.IngresosBrutos DROP CONSTRAINT IF EXISTS DF_IIBB_ValidTo;
+    ALTER TABLE dbo.IngresosBrutos DROP COLUMN ValidFrom, ValidTo;
+    PRINT 'IngresosBrutos: ValidFrom/ValidTo dropped.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 3. Drop FK self antes de DROP TABLE (para evitar constraint violation)
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF OBJECT_ID('FK_TipoDeIva_Predecesor', 'F') IS NOT NULL
+BEGIN
+    ALTER TABLE dbo.TipoDeIva DROP CONSTRAINT FK_TipoDeIva_Predecesor;
+    PRINT 'FK_TipoDeIva_Predecesor dropped.';
+END
+GO
+
+IF OBJECT_ID('FK_IIBB_Predecesor', 'F') IS NOT NULL
+BEGIN
+    ALTER TABLE dbo.IngresosBrutos DROP CONSTRAINT FK_IIBB_Predecesor;
+    PRINT 'FK_IIBB_Predecesor dropped.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 4. Drop history tables → main tables
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF OBJECT_ID(N'dbo.TipoDeIva_History', N'U') IS NOT NULL
+BEGIN
+    DROP TABLE dbo.TipoDeIva_History;
+    PRINT 'TipoDeIva_History dropped.';
+END
+GO
+
+IF OBJECT_ID(N'dbo.IngresosBrutos_History', N'U') IS NOT NULL
+BEGIN
+    DROP TABLE dbo.IngresosBrutos_History;
+    PRINT 'IngresosBrutos_History dropped.';
+END
+GO
+
+IF OBJECT_ID(N'dbo.TipoDeIva', N'U') IS NOT NULL
+BEGIN
+    DROP TABLE dbo.TipoDeIva;
+    PRINT 'Table dbo.TipoDeIva dropped.';
+END
+GO
+
+IF OBJECT_ID(N'dbo.IngresosBrutos', N'U') IS NOT NULL
+BEGIN
+    DROP TABLE dbo.IngresosBrutos;
+    PRINT 'Table dbo.IngresosBrutos dropped.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 5. Remover permiso 'administracion:fiscal:gestionar' + RolPermiso
+-- ═══════════════════════════════════════════════════════════════════════
+
+DELETE rp
+FROM dbo.RolPermiso rp
+JOIN dbo.Permiso p ON p.Id = rp.PermisoId
+WHERE p.Codigo = 'administracion:fiscal:gestionar';
+GO
+
+DELETE FROM dbo.Permiso
+WHERE Codigo = 'administracion:fiscal:gestionar';
+GO
+
+PRINT '';
+PRINT 'V014 rolled back.';
+PRINT '  - dbo.TipoDeIva and dbo.TipoDeIva_History removed.';
+PRINT '  - dbo.IngresosBrutos and dbo.IngresosBrutos_History removed.';
+PRINT '  - Permiso administracion:fiscal:gestionar removed.';
+GO

database/migrations/V014__create_tablas_fiscales.sql

@@ -0,0 +1,293 @@
+-- V014__create_tablas_fiscales.sql
+-- ADM-009 Tablas Fiscales: DDL para dbo.TipoDeIva + dbo.IngresosBrutos + permisos.
+--
+-- Patron: append-only versioned ref data.
+-- Porcentaje/Alicuota son INMUTABLES post-creacion; cambiar el valor = nueva fila + cierre de predecesora.
+-- PredecesorId (FK self) establece la cadena de versiones (historial de negocio).
+-- SYSTEM_VERSIONING ON para historial tecnico (auditoria temporal de SQL Server).
+--
+-- Idempotente: seguro para re-ejecutar.
+-- Reversa: V014_ROLLBACK.sql.
+-- Run on: SIGCM2 (dev) y SIGCM2_Test (integration tests).
+--
+-- Covers: REQ-SEED-001, REQ-SEED-002, REQ-SEED-003, REQ-TEMPORAL-001, REQ-FISCAL-AUTH-002
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 1. dbo.TipoDeIva
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF OBJECT_ID(N'dbo.TipoDeIva', N'U') IS NULL
+BEGIN
+    CREATE TABLE dbo.TipoDeIva (
+        Id                INT IDENTITY(1,1)  NOT NULL CONSTRAINT PK_TipoDeIva PRIMARY KEY,
+        Codigo            VARCHAR(32)        NOT NULL,
+        Descripcion       NVARCHAR(100)      NOT NULL,
+        Porcentaje        DECIMAL(5,2)       NOT NULL,
+        AplicaIVA         BIT                NOT NULL,
+        Activo            BIT                NOT NULL CONSTRAINT DF_TipoDeIva_Activo            DEFAULT(1),
+        VigenciaDesde     DATE               NOT NULL,
+        VigenciaHasta     DATE               NULL,
+        PredecesorId      INT                NULL,
+        FechaCreacion     DATETIME2(3)       NOT NULL CONSTRAINT DF_TipoDeIva_FechaCreacion     DEFAULT(SYSUTCDATETIME()),
+        FechaModificacion DATETIME2(3)       NULL,
+        CONSTRAINT CK_TipoDeIva_Porcentaje  CHECK (Porcentaje >= 0 AND Porcentaje <= 100),
+        CONSTRAINT CK_TipoDeIva_Vigencia    CHECK (VigenciaHasta IS NULL OR VigenciaHasta >= VigenciaDesde),
+        CONSTRAINT UQ_TipoDeIva_Codigo_Vigencia UNIQUE (Codigo, VigenciaDesde),
+        CONSTRAINT FK_TipoDeIva_Predecesor  FOREIGN KEY (PredecesorId) REFERENCES dbo.TipoDeIva(Id)
+    );
+    PRINT 'Table dbo.TipoDeIva created.';
+END
+ELSE
+    PRINT 'Table dbo.TipoDeIva already exists — skip.';
+GO
+
+-- Indices TipoDeIva
+IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'IX_TipoDeIva_Codigo_VigenciaDesde' AND object_id = OBJECT_ID('dbo.TipoDeIva'))
+BEGIN
+    CREATE INDEX IX_TipoDeIva_Codigo_VigenciaDesde
+        ON dbo.TipoDeIva(Codigo, VigenciaDesde DESC);
+    PRINT 'Index IX_TipoDeIva_Codigo_VigenciaDesde created.';
+END
+GO
+
+IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'IX_TipoDeIva_PredecesorId' AND object_id = OBJECT_ID('dbo.TipoDeIva'))
+BEGIN
+    CREATE INDEX IX_TipoDeIva_PredecesorId
+        ON dbo.TipoDeIva(PredecesorId)
+        WHERE PredecesorId IS NOT NULL;
+    PRINT 'Index IX_TipoDeIva_PredecesorId created.';
+END
+GO
+
+-- SYSTEM_VERSIONING — TipoDeIva
+IF COL_LENGTH('dbo.TipoDeIva', 'ValidFrom') IS NULL
+BEGIN
+    ALTER TABLE dbo.TipoDeIva
+    ADD
+        ValidFrom DATETIME2(3) GENERATED ALWAYS AS ROW START HIDDEN NOT NULL
+            CONSTRAINT DF_TipoDeIva_ValidFrom DEFAULT(SYSUTCDATETIME()),
+        ValidTo   DATETIME2(3) GENERATED ALWAYS AS ROW END   HIDDEN NOT NULL
+            CONSTRAINT DF_TipoDeIva_ValidTo   DEFAULT(CONVERT(DATETIME2(3), '9999-12-31 23:59:59.999')),
+        PERIOD FOR SYSTEM_TIME (ValidFrom, ValidTo);
+    PRINT 'TipoDeIva: PERIOD FOR SYSTEM_TIME added.';
+END
+GO
+
+IF NOT EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.TipoDeIva') AND temporal_type = 2)
+BEGIN
+    ALTER TABLE dbo.TipoDeIva
+    SET (SYSTEM_VERSIONING = ON (
+        HISTORY_TABLE = dbo.TipoDeIva_History,
+        HISTORY_RETENTION_PERIOD = 10 YEARS
+    ));
+    PRINT 'TipoDeIva: SYSTEM_VERSIONING = ON (history: dbo.TipoDeIva_History, retention: 10 years).';
+END
+ELSE
+    PRINT 'TipoDeIva: SYSTEM_VERSIONING already ON — skip.';
+GO
+
+IF EXISTS (SELECT 1 FROM sys.tables WHERE name = 'TipoDeIva_History' AND schema_id = SCHEMA_ID('dbo'))
+   AND NOT EXISTS (
+       SELECT 1 FROM sys.partitions p
+       JOIN sys.tables t ON t.object_id = p.object_id
+       WHERE t.name = 'TipoDeIva_History' AND p.data_compression = 2
+   )
+BEGIN
+    ALTER TABLE dbo.TipoDeIva_History REBUILD WITH (DATA_COMPRESSION = PAGE);
+    PRINT 'TipoDeIva_History: rebuilt with PAGE compression.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 2. dbo.IngresosBrutos
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF OBJECT_ID(N'dbo.IngresosBrutos', N'U') IS NULL
+BEGIN
+    CREATE TABLE dbo.IngresosBrutos (
+        Id                INT IDENTITY(1,1)  NOT NULL CONSTRAINT PK_IngresosBrutos PRIMARY KEY,
+        Provincia         VARCHAR(50)        NOT NULL,
+        Descripcion       NVARCHAR(100)      NOT NULL,
+        Alicuota          DECIMAL(5,2)       NOT NULL,
+        Activo            BIT                NOT NULL CONSTRAINT DF_IIBB_Activo            DEFAULT(1),
+        VigenciaDesde     DATE               NOT NULL,
+        VigenciaHasta     DATE               NULL,
+        PredecesorId      INT                NULL,
+        FechaCreacion     DATETIME2(3)       NOT NULL CONSTRAINT DF_IIBB_FechaCreacion     DEFAULT(SYSUTCDATETIME()),
+        FechaModificacion DATETIME2(3)       NULL,
+        CONSTRAINT CK_IIBB_Alicuota         CHECK (Alicuota >= 0 AND Alicuota <= 100),
+        CONSTRAINT CK_IIBB_Vigencia         CHECK (VigenciaHasta IS NULL OR VigenciaHasta >= VigenciaDesde),
+        CONSTRAINT UQ_IIBB_Provincia_Vigencia UNIQUE (Provincia, VigenciaDesde),
+        CONSTRAINT FK_IIBB_Predecesor       FOREIGN KEY (PredecesorId) REFERENCES dbo.IngresosBrutos(Id)
+    );
+    PRINT 'Table dbo.IngresosBrutos created.';
+END
+ELSE
+    PRINT 'Table dbo.IngresosBrutos already exists — skip.';
+GO
+
+-- Indices IngresosBrutos
+IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'IX_IIBB_Provincia_VigenciaDesde' AND object_id = OBJECT_ID('dbo.IngresosBrutos'))
+BEGIN
+    CREATE INDEX IX_IIBB_Provincia_VigenciaDesde
+        ON dbo.IngresosBrutos(Provincia, VigenciaDesde DESC);
+    PRINT 'Index IX_IIBB_Provincia_VigenciaDesde created.';
+END
+GO
+
+IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'IX_IIBB_PredecesorId' AND object_id = OBJECT_ID('dbo.IngresosBrutos'))
+BEGIN
+    CREATE INDEX IX_IIBB_PredecesorId
+        ON dbo.IngresosBrutos(PredecesorId)
+        WHERE PredecesorId IS NOT NULL;
+    PRINT 'Index IX_IIBB_PredecesorId created.';
+END
+GO
+
+-- SYSTEM_VERSIONING — IngresosBrutos
+IF COL_LENGTH('dbo.IngresosBrutos', 'ValidFrom') IS NULL
+BEGIN
+    ALTER TABLE dbo.IngresosBrutos
+    ADD
+        ValidFrom DATETIME2(3) GENERATED ALWAYS AS ROW START HIDDEN NOT NULL
+            CONSTRAINT DF_IIBB_ValidFrom DEFAULT(SYSUTCDATETIME()),
+        ValidTo   DATETIME2(3) GENERATED ALWAYS AS ROW END   HIDDEN NOT NULL
+            CONSTRAINT DF_IIBB_ValidTo   DEFAULT(CONVERT(DATETIME2(3), '9999-12-31 23:59:59.999')),
+        PERIOD FOR SYSTEM_TIME (ValidFrom, ValidTo);
+    PRINT 'IngresosBrutos: PERIOD FOR SYSTEM_TIME added.';
+END
+GO
+
+IF NOT EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.IngresosBrutos') AND temporal_type = 2)
+BEGIN
+    ALTER TABLE dbo.IngresosBrutos
+    SET (SYSTEM_VERSIONING = ON (
+        HISTORY_TABLE = dbo.IngresosBrutos_History,
+        HISTORY_RETENTION_PERIOD = 10 YEARS
+    ));
+    PRINT 'IngresosBrutos: SYSTEM_VERSIONING = ON (history: dbo.IngresosBrutos_History, retention: 10 years).';
+END
+ELSE
+    PRINT 'IngresosBrutos: SYSTEM_VERSIONING already ON — skip.';
+GO
+
+IF EXISTS (SELECT 1 FROM sys.tables WHERE name = 'IngresosBrutos_History' AND schema_id = SCHEMA_ID('dbo'))
+   AND NOT EXISTS (
+       SELECT 1 FROM sys.partitions p
+       JOIN sys.tables t ON t.object_id = p.object_id
+       WHERE t.name = 'IngresosBrutos_History' AND p.data_compression = 2
+   )
+BEGIN
+    ALTER TABLE dbo.IngresosBrutos_History REBUILD WITH (DATA_COMPRESSION = PAGE);
+    PRINT 'IngresosBrutos_History: rebuilt with PAGE compression.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 3. Seed TipoDeIva — 4 filas canonicas (REQ-SEED-001)
+--    MERGE garantiza idempotencia (REQ-SEED-003)
+--    EXENTO y NO_GRAVADO no aplican IVA; IVA_105 e IVA_21 si aplican.
+-- ═══════════════════════════════════════════════════════════════════════
+
+MERGE dbo.TipoDeIva AS t
+USING (VALUES
+    ('EXENTO',     N'Exento de IVA',               CAST(0    AS DECIMAL(5,2)), CAST(0 AS BIT), CAST('2020-01-01' AS DATE)),
+    ('NO_GRAVADO', N'No gravado',                   CAST(0    AS DECIMAL(5,2)), CAST(0 AS BIT), CAST('2020-01-01' AS DATE)),
+    ('IVA_105',    N'IVA alicuota diferencial 10.5%', CAST(10.5 AS DECIMAL(5,2)), CAST(1 AS BIT), CAST('2020-01-01' AS DATE)),
+    ('IVA_21',     N'IVA alicuota general 21%',    CAST(21   AS DECIMAL(5,2)), CAST(1 AS BIT), CAST('2020-01-01' AS DATE))
+) AS s (Codigo, Descripcion, Porcentaje, AplicaIVA, VigenciaDesde)
+ON t.Codigo = s.Codigo AND t.PredecesorId IS NULL
+WHEN NOT MATCHED BY TARGET THEN
+    INSERT (Codigo, Descripcion, Porcentaje, AplicaIVA, Activo, VigenciaDesde, VigenciaHasta, PredecesorId)
+    VALUES (s.Codigo, s.Descripcion, s.Porcentaje, s.AplicaIVA, 1, s.VigenciaDesde, NULL, NULL);
+GO
+
+PRINT 'TipoDeIva: 4 canonical rows seeded (EXENTO, NO_GRAVADO, IVA_105, IVA_21).';
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 4. Seed IngresosBrutos — 24 filas (23 provincias INDEC + CABA) (REQ-SEED-002)
+--    Alicuota=0 placeholder — el operador cargara las alicuotas reales via UI.
+--    MERGE garantiza idempotencia (REQ-SEED-003).
+--    Provincias almacenadas como nombre de enum ProvinciaArgentina PascalCase (VARCHAR(50)).
+--    DISCOVERY: spec dice 25 filas pero lista canonica del design tiene 24 entradas
+--    (23 provincias INDEC + CABA). Implementado con 24. Ver apply-progress.
+--    T700 cleanup: valores cambiados de UPPER_SNAKE_CASE a PascalCase (matching enum.ToString()).
+-- ═══════════════════════════════════════════════════════════════════════
+
+MERGE dbo.IngresosBrutos AS t
+USING (VALUES
+    ('BuenosAires',                  N'Ingresos Brutos - Buenos Aires'),
+    ('CiudadAutonomaDeBuenosAires',  N'Ingresos Brutos - Ciudad Autonoma de Buenos Aires'),
+    ('Catamarca',                    N'Ingresos Brutos - Catamarca'),
+    ('Chaco',                        N'Ingresos Brutos - Chaco'),
+    ('Chubut',                       N'Ingresos Brutos - Chubut'),
+    ('Cordoba',                      N'Ingresos Brutos - Cordoba'),
+    ('Corrientes',                   N'Ingresos Brutos - Corrientes'),
+    ('EntreRios',                    N'Ingresos Brutos - Entre Rios'),
+    ('Formosa',                      N'Ingresos Brutos - Formosa'),
+    ('Jujuy',                        N'Ingresos Brutos - Jujuy'),
+    ('LaPampa',                      N'Ingresos Brutos - La Pampa'),
+    ('LaRioja',                      N'Ingresos Brutos - La Rioja'),
+    ('Mendoza',                      N'Ingresos Brutos - Mendoza'),
+    ('Misiones',                     N'Ingresos Brutos - Misiones'),
+    ('Neuquen',                      N'Ingresos Brutos - Neuquen'),
+    ('RioNegro',                     N'Ingresos Brutos - Rio Negro'),
+    ('Salta',                        N'Ingresos Brutos - Salta'),
+    ('SanJuan',                      N'Ingresos Brutos - San Juan'),
+    ('SanLuis',                      N'Ingresos Brutos - San Luis'),
+    ('SantaCruz',                    N'Ingresos Brutos - Santa Cruz'),
+    ('SantaFe',                      N'Ingresos Brutos - Santa Fe'),
+    ('SantiagoDelEstero',            N'Ingresos Brutos - Santiago del Estero'),
+    ('TierraDelFuego',               N'Ingresos Brutos - Tierra del Fuego'),
+    ('Tucuman',                      N'Ingresos Brutos - Tucuman')
+) AS s (Provincia, Descripcion)
+ON t.Provincia = s.Provincia AND t.PredecesorId IS NULL
+WHEN NOT MATCHED BY TARGET THEN
+    INSERT (Provincia, Descripcion, Alicuota, Activo, VigenciaDesde, VigenciaHasta, PredecesorId)
+    VALUES (s.Provincia, s.Descripcion, CAST(0 AS DECIMAL(5,2)), 1, CAST('2020-01-01' AS DATE), NULL, NULL);
+GO
+
+PRINT 'IngresosBrutos: 24 canonical rows seeded (23 provincias INDEC + CABA, Alicuota=0 placeholder, PascalCase).';
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 5. Permiso: administracion:fiscal:gestionar (REQ-FISCAL-AUTH-002)
+-- ═══════════════════════════════════════════════════════════════════════
+
+MERGE dbo.Permiso AS t
+USING (VALUES
+    ('administracion:fiscal:gestionar', N'Gestionar tablas fiscales', N'Gestionar tablas fiscales (IVA, IIBB)', 'administracion')
+) AS s (Codigo, Nombre, Descripcion, Modulo)
+ON t.Codigo = s.Codigo
+WHEN NOT MATCHED BY TARGET THEN
+    INSERT (Codigo, Nombre, Descripcion, Modulo)
+    VALUES (s.Codigo, s.Nombre, s.Descripcion, s.Modulo);
+GO
+
+MERGE dbo.RolPermiso AS t
+USING (
+    SELECT r.Id AS RolId, p.Id AS PermisoId
+    FROM (VALUES
+        ('admin', 'administracion:fiscal:gestionar')
+    ) AS x (RolCodigo, PermisoCodigo)
+    JOIN dbo.Rol     r ON r.Codigo = x.RolCodigo
+    JOIN dbo.Permiso p ON p.Codigo = x.PermisoCodigo
+) AS s ON t.RolId = s.RolId AND t.PermisoId = s.PermisoId
+WHEN NOT MATCHED BY TARGET THEN
+    INSERT (RolId, PermisoId) VALUES (s.RolId, s.PermisoId);
+GO
+
+PRINT '';
+PRINT 'V014 applied successfully.';
+PRINT '  - dbo.TipoDeIva (temporal, retention 10y, PAGE compression)';
+PRINT '  - dbo.IngresosBrutos (temporal, retention 10y, PAGE compression)';
+PRINT '  - TipoDeIva: 4 canonical rows (EXENTO, NO_GRAVADO, IVA_105, IVA_21)';
+PRINT '  - IngresosBrutos: 24 rows (23 provincias INDEC + CABA, Alicuota=0 placeholder)';
+PRINT '  - Permiso administracion:fiscal:gestionar (asignado a admin)';
+GO

database/migrations/V015_ROLLBACK.sql

@@ -0,0 +1,37 @@
+-- V015_ROLLBACK.sql
+-- Reversa de V015__create_local_timezone_views.sql.
+--
+-- Elimina: dbo.v_AuditEvent_Local + dbo.v_SecurityEvent_Local
+-- No toca datos: las tablas base AuditEvent y SecurityEvent no se modifican.
+--
+-- Idempotente: seguro para re-ejecutar.
+-- Prerequisito: ningún objeto dependa de estas vistas (funciones, SPs, otras vistas).
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+IF OBJECT_ID('dbo.v_AuditEvent_Local', 'V') IS NOT NULL
+BEGIN
+    DROP VIEW dbo.v_AuditEvent_Local;
+    PRINT 'View dbo.v_AuditEvent_Local dropped.';
+END
+ELSE
+    PRINT 'View dbo.v_AuditEvent_Local does not exist — skip.';
+GO
+
+IF OBJECT_ID('dbo.v_SecurityEvent_Local', 'V') IS NOT NULL
+BEGIN
+    DROP VIEW dbo.v_SecurityEvent_Local;
+    PRINT 'View dbo.v_SecurityEvent_Local dropped.';
+END
+ELSE
+    PRINT 'View dbo.v_SecurityEvent_Local does not exist — skip.';
+GO
+
+PRINT '';
+PRINT 'V015 rolled back.';
+PRINT '  - dbo.v_AuditEvent_Local removed.';
+PRINT '  - dbo.v_SecurityEvent_Local removed.';
+GO

database/migrations/V015__create_local_timezone_views.sql

@@ -0,0 +1,88 @@
+-- V015__create_local_timezone_views.sql
+-- UDT-011: Vistas admin con OccurredAt convertido a hora Argentina.
+--
+-- Crea:
+--   dbo.v_AuditEvent_Local   — AuditEvent con OccurredAtLocal (offset -03:00)
+--   dbo.v_SecurityEvent_Local — SecurityEvent con OccurredAtLocal (offset -03:00)
+--
+-- Conversión: OccurredAt AT TIME ZONE 'UTC' AT TIME ZONE 'Argentina Standard Time'
+--   → offset fijo -03:00, sin DST (Argentina dejó el horario de verano en 2009).
+--   → Nombre 'Argentina Standard Time' es portable: Windows + SQL Server Linux 2022+ (via ICU).
+--
+-- Idempotente: re-ejecutable. Guard IF OBJECT_ID IS NULL en cada vista.
+-- No altera tablas base — rollback seguro sin pérdida de datos.
+-- Reversa: V015_ROLLBACK.sql.
+-- Run on: SIGCM2 (dev) y SIGCM2_Test (integration tests).
+--
+-- Covers: REQ-DB-VIEWS-001, REQ-DB-VIEWS-002, REQ-DB-VIEWS-003, REQ-DB-VIEWS-004
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 1. dbo.v_AuditEvent_Local
+-- ═══════════════════════════════════════════════════════════════════════
+-- Nota: CREATE VIEW no permite IF...BEGIN...END directo — se usa EXEC('CREATE VIEW ...').
+
+IF OBJECT_ID('dbo.v_AuditEvent_Local', 'V') IS NULL
+BEGIN
+    EXEC('
+        CREATE VIEW dbo.v_AuditEvent_Local AS
+        SELECT
+            Id,
+            OccurredAt,
+            OccurredAt AT TIME ZONE ''UTC'' AT TIME ZONE ''Argentina Standard Time'' AS OccurredAtLocal,
+            ActorUserId,
+            ActorRoleId,
+            Action,
+            TargetType,
+            TargetId,
+            CorrelationId,
+            IpAddress,
+            UserAgent,
+            Metadata
+        FROM dbo.AuditEvent;
+    ');
+    PRINT 'View dbo.v_AuditEvent_Local created.';
+END
+ELSE
+    PRINT 'View dbo.v_AuditEvent_Local already exists — skip.';
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 2. dbo.v_SecurityEvent_Local
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF OBJECT_ID('dbo.v_SecurityEvent_Local', 'V') IS NULL
+BEGIN
+    EXEC('
+        CREATE VIEW dbo.v_SecurityEvent_Local AS
+        SELECT
+            Id,
+            OccurredAt,
+            OccurredAt AT TIME ZONE ''UTC'' AT TIME ZONE ''Argentina Standard Time'' AS OccurredAtLocal,
+            ActorUserId,
+            AttemptedUsername,
+            SessionId,
+            Action,
+            Result,
+            FailureReason,
+            IpAddress,
+            UserAgent,
+            Metadata
+        FROM dbo.SecurityEvent;
+    ');
+    PRINT 'View dbo.v_SecurityEvent_Local created.';
+END
+ELSE
+    PRINT 'View dbo.v_SecurityEvent_Local already exists — skip.';
+GO
+
+PRINT '';
+PRINT 'V015 applied successfully.';
+PRINT '  - dbo.v_AuditEvent_Local (AuditEvent + OccurredAtLocal offset -03:00)';
+PRINT '  - dbo.v_SecurityEvent_Local (SecurityEvent + OccurredAtLocal offset -03:00)';
+PRINT '  - Argentina Standard Time = UTC-3 (fixed offset, no DST since 2009)';
+GO

database/migrations/V016_ROLLBACK.sql

@@ -0,0 +1,82 @@
+-- V016_ROLLBACK.sql
+-- Reversa de V016__create_rubro.sql.
+--
+-- ⚠️  ADVERTENCIA: ejecutar ELIMINA dbo.Rubro, dbo.Rubro_History,
+--     el permiso 'catalogo:rubros:gestionar' y sus asignaciones.
+--
+-- Uso intended: ROLLBACK en entornos NO-productivos.
+-- Prerequisito: no deben existir FKs vivas apuntando a Rubro (p.ej., Producto, Tarifario).
+--               Si CAT-002..006 o PRC-001 ya están aplicados, agregar TarifarioBaseId FK,
+--               este rollback fallará — usar backup.
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 1. Apagar SYSTEM_VERSIONING + remover PERIOD en Rubro
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.Rubro') AND temporal_type = 2)
+BEGIN
+    ALTER TABLE dbo.Rubro SET (SYSTEM_VERSIONING = OFF);
+    PRINT 'Rubro: SYSTEM_VERSIONING OFF.';
+END
+GO
+
+IF EXISTS (SELECT 1 FROM sys.periods WHERE object_id = OBJECT_ID('dbo.Rubro'))
+BEGIN
+    ALTER TABLE dbo.Rubro DROP PERIOD FOR SYSTEM_TIME;
+    PRINT 'Rubro: PERIOD FOR SYSTEM_TIME dropped.';
+END
+GO
+
+IF COL_LENGTH('dbo.Rubro', 'ValidFrom') IS NOT NULL
+BEGIN
+    ALTER TABLE dbo.Rubro DROP CONSTRAINT IF EXISTS DF_Rubro_ValidFrom;
+    ALTER TABLE dbo.Rubro DROP CONSTRAINT IF EXISTS DF_Rubro_ValidTo;
+    ALTER TABLE dbo.Rubro DROP COLUMN ValidFrom, ValidTo;
+    PRINT 'Rubro: ValidFrom/ValidTo dropped.';
+END
+GO
+
+IF OBJECT_ID(N'dbo.Rubro_History', N'U') IS NOT NULL
+BEGIN
+    DROP TABLE dbo.Rubro_History;
+    PRINT 'Rubro_History dropped.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 2. Drop índices + tabla Rubro
+-- ═══════════════════════════════════════════════════════════════════════
+
+-- Self-FK must be dropped before dropping the table (SQL Server handles it
+-- automatically when the table is dropped, but explicit is safer).
+
+IF OBJECT_ID(N'dbo.Rubro', N'U') IS NOT NULL
+BEGIN
+    DROP TABLE dbo.Rubro;
+    PRINT 'Table dbo.Rubro dropped.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 3. Remover permiso 'catalogo:rubros:gestionar' + RolPermiso
+-- ═══════════════════════════════════════════════════════════════════════
+
+DELETE rp
+FROM dbo.RolPermiso rp
+JOIN dbo.Permiso p ON p.Id = rp.PermisoId
+WHERE p.Codigo = 'catalogo:rubros:gestionar';
+GO
+
+DELETE FROM dbo.Permiso
+WHERE Codigo = 'catalogo:rubros:gestionar';
+GO
+
+PRINT '';
+PRINT 'V016 rolled back. dbo.Rubro and dbo.Rubro_History removed.';
+PRINT 'catalogo:rubros:gestionar permission and role assignment removed.';
+GO

database/migrations/V016__create_rubro.sql

@@ -0,0 +1,152 @@
+-- V016__create_rubro.sql
+-- CAT-001: Árbol N-ario de Rubros — tabla fundacional del catálogo comercial.
+--
+-- Cambios:
+--   1. dbo.Rubro (adjacency list, self-FK, soft-delete, SYSTEM_VERSIONING ON, retention 10 años).
+--   2. Índice filtrado unique UQ_Rubro_ParentId_Nombre_Activo (unicidad CI por padre en activos).
+--   3. Índice cubriente IX_Rubro_ParentId_Activo (child lookups ordenados).
+--   4. Permiso 'catalogo:rubros:gestionar' + asignación a rol 'admin'.
+--
+-- Patrón: V011 (dbo.Medio con SYSTEM_VERSIONING + PAGE compression + MERGE permisos).
+-- Idempotente: seguro para re-ejecutar.
+-- Reversa: V016_ROLLBACK.sql.
+-- Run on: SIGCM2 (dev) y SIGCM2_Test (integration tests).
+--
+-- Notas:
+--   - TarifarioBaseId es INT NULL SIN FK — la FK se agrega en PRC-001.
+--   - UQ_Rubro_ParentId_Nombre_Activo cubre solo ParentId IS NOT NULL;
+--     para roots (ParentId IS NULL) la unicidad CI la garantiza Application
+--     via ExistsByNombreUnderParentAsync(null, ...) — SQL Server trata NULLs
+--     como distintos en índices únicos. Ver Design §9 Risk 1.
+--   - FechaCreacion / FechaModificacion: DATETIME2(3) alineado con Medio/Seccion.
+--   - ValidFrom / ValidTo: DATETIME2(3) GENERATED ALWAYS HIDDEN (idéntico a V011).
+--
+-- Source of truth: Obsidian/02-ARQUITECTURA-y-TECH-STACK/2.5 📋 Auditoría.md
+-- SDD Design: engram sdd/cat-001-arbol-nario-rubros/design
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 1. dbo.Rubro
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF OBJECT_ID(N'dbo.Rubro', N'U') IS NULL
+BEGIN
+    CREATE TABLE dbo.Rubro (
+        Id                INT IDENTITY(1,1)  NOT NULL CONSTRAINT PK_Rubro PRIMARY KEY,
+        ParentId          INT                NULL,
+        Nombre            NVARCHAR(200)      COLLATE SQL_Latin1_General_CP1_CI_AI NOT NULL,
+        Orden             INT                NOT NULL CONSTRAINT DF_Rubro_Orden            DEFAULT(0),
+        Activo            BIT                NOT NULL CONSTRAINT DF_Rubro_Activo           DEFAULT(1),
+        TarifarioBaseId   INT                NULL,               -- FK reservada para PRC-001 (sin constraint por ahora)
+        FechaCreacion     DATETIME2(3)       NOT NULL CONSTRAINT DF_Rubro_FechaCreacion    DEFAULT(SYSUTCDATETIME()),
+        FechaModificacion DATETIME2(3)       NULL,
+        CONSTRAINT FK_Rubro_Parent FOREIGN KEY (ParentId) REFERENCES dbo.Rubro(Id) ON DELETE NO ACTION
+    );
+    PRINT 'Table dbo.Rubro created.';
+END
+ELSE
+    PRINT 'Table dbo.Rubro already exists — skip.';
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 2. SYSTEM_VERSIONING — Rubro
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF COL_LENGTH('dbo.Rubro', 'ValidFrom') IS NULL
+BEGIN
+    ALTER TABLE dbo.Rubro
+    ADD
+        ValidFrom DATETIME2(3) GENERATED ALWAYS AS ROW START HIDDEN NOT NULL
+            CONSTRAINT DF_Rubro_ValidFrom DEFAULT(SYSUTCDATETIME()),
+        ValidTo   DATETIME2(3) GENERATED ALWAYS AS ROW END   HIDDEN NOT NULL
+            CONSTRAINT DF_Rubro_ValidTo   DEFAULT(CONVERT(DATETIME2(3), '9999-12-31 23:59:59.999')),
+        PERIOD FOR SYSTEM_TIME (ValidFrom, ValidTo);
+    PRINT 'Rubro: PERIOD FOR SYSTEM_TIME added.';
+END
+GO
+
+IF NOT EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.Rubro') AND temporal_type = 2)
+BEGIN
+    ALTER TABLE dbo.Rubro
+    SET (SYSTEM_VERSIONING = ON (
+        HISTORY_TABLE = dbo.Rubro_History,
+        HISTORY_RETENTION_PERIOD = 10 YEARS
+    ));
+    PRINT 'Rubro: SYSTEM_VERSIONING = ON (history: dbo.Rubro_History, retention: 10 years).';
+END
+ELSE
+    PRINT 'Rubro: SYSTEM_VERSIONING already ON — skip.';
+GO
+
+IF EXISTS (SELECT 1 FROM sys.tables WHERE name = 'Rubro_History' AND schema_id = SCHEMA_ID('dbo'))
+   AND NOT EXISTS (
+       SELECT 1 FROM sys.partitions p
+       JOIN sys.tables t ON t.object_id = p.object_id
+       WHERE t.name = 'Rubro_History' AND p.data_compression = 2
+   )
+BEGIN
+    ALTER TABLE dbo.Rubro_History REBUILD WITH (DATA_COMPRESSION = PAGE);
+    PRINT 'Rubro_History: rebuilt with PAGE compression.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 3. Índices
+-- ═══════════════════════════════════════════════════════════════════════
+
+-- Unicidad CI por nombre bajo el mismo padre (solo filas activas + ParentId NOT NULL).
+-- Para roots (ParentId IS NULL) la unicidad la garantiza Application layer.
+IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'UQ_Rubro_ParentId_Nombre_Activo' AND object_id = OBJECT_ID('dbo.Rubro'))
+BEGIN
+    CREATE UNIQUE INDEX UQ_Rubro_ParentId_Nombre_Activo
+        ON dbo.Rubro(ParentId, Nombre)
+        WHERE Activo = 1 AND ParentId IS NOT NULL;
+    PRINT 'Index UQ_Rubro_ParentId_Nombre_Activo created.';
+END
+GO
+
+-- Cubriente para child lookups ordenados por Orden.
+IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'IX_Rubro_ParentId_Activo' AND object_id = OBJECT_ID('dbo.Rubro'))
+BEGIN
+    CREATE INDEX IX_Rubro_ParentId_Activo
+        ON dbo.Rubro(ParentId, Activo)
+        INCLUDE (Nombre, Orden);
+    PRINT 'Index IX_Rubro_ParentId_Activo created.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 4. Permiso: catalogo:rubros:gestionar + asignación a rol 'admin'
+-- ═══════════════════════════════════════════════════════════════════════
+
+MERGE dbo.Permiso AS t
+USING (VALUES
+    ('catalogo:rubros:gestionar', N'Gestionar rubros del catálogo', N'Crear, editar, mover y desactivar rubros del árbol de catálogo comercial', 'catalogo')
+) AS s (Codigo, Nombre, Descripcion, Modulo)
+ON t.Codigo = s.Codigo
+WHEN NOT MATCHED BY TARGET THEN
+    INSERT (Codigo, Nombre, Descripcion, Modulo)
+    VALUES (s.Codigo, s.Nombre, s.Descripcion, s.Modulo);
+GO
+
+MERGE dbo.RolPermiso AS t
+USING (
+    SELECT r.Id AS RolId, p.Id AS PermisoId
+    FROM (VALUES
+        ('admin', 'catalogo:rubros:gestionar')
+    ) AS x (RolCodigo, PermisoCodigo)
+    JOIN dbo.Rol     r ON r.Codigo = x.RolCodigo
+    JOIN dbo.Permiso p ON p.Codigo = x.PermisoCodigo
+) AS s ON t.RolId = s.RolId AND t.PermisoId = s.PermisoId
+WHEN NOT MATCHED BY TARGET THEN
+    INSERT (RolId, PermisoId) VALUES (s.RolId, s.PermisoId);
+GO
+
+PRINT '';
+PRINT 'V016 applied successfully — dbo.Rubro (temporal, retention 10y) + permiso catalogo:rubros:gestionar.';
+PRINT 'Next: V017 (future — TBD by next UDT).';
+GO

database/migrations/V017_ROLLBACK.sql

@@ -0,0 +1,71 @@
+-- V017_ROLLBACK.sql
+-- Reversa de V017__create_product_type.sql.
+-- PRD-001: ProductType rollback.
+--
+-- ADVERTENCIA: Si PRD-002 ya fue mergeado (IProductQueryRepository real), hacer rollback
+-- de PRD-002 primero (la interfaz es removida por esta rollback).
+--
+-- Idempotente: cada paso usa IF EXISTS guards.
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- 1. Desactivar SYSTEM_VERSIONING
+IF EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.ProductType') AND temporal_type = 2)
+BEGIN
+    ALTER TABLE dbo.ProductType SET (SYSTEM_VERSIONING = OFF);
+    PRINT 'ProductType: SYSTEM_VERSIONING = OFF.';
+END
+GO
+
+-- 2. Remover PERIOD FOR SYSTEM_TIME
+IF EXISTS (SELECT 1 FROM sys.periods WHERE object_id = OBJECT_ID('dbo.ProductType'))
+BEGIN
+    ALTER TABLE dbo.ProductType DROP PERIOD FOR SYSTEM_TIME;
+    PRINT 'ProductType: PERIOD FOR SYSTEM_TIME dropped.';
+END
+GO
+
+-- 3. Remover columnas HIDDEN + default constraints
+IF COL_LENGTH('dbo.ProductType', 'ValidFrom') IS NOT NULL
+BEGIN
+    ALTER TABLE dbo.ProductType DROP CONSTRAINT IF EXISTS DF_ProductType_ValidFrom;
+    ALTER TABLE dbo.ProductType DROP CONSTRAINT IF EXISTS DF_ProductType_ValidTo;
+    ALTER TABLE dbo.ProductType DROP COLUMN ValidFrom, ValidTo;
+    PRINT 'ProductType: ValidFrom/ValidTo columns dropped.';
+END
+GO
+
+-- 4. Drop history table
+IF OBJECT_ID(N'dbo.ProductType_History', N'U') IS NOT NULL
+BEGIN
+    DROP TABLE dbo.ProductType_History;
+    PRINT 'Table dbo.ProductType_History dropped.';
+END
+GO
+
+-- 5. Drop main table
+IF OBJECT_ID(N'dbo.ProductType', N'U') IS NOT NULL
+BEGIN
+    DROP TABLE dbo.ProductType;
+    PRINT 'Table dbo.ProductType dropped.';
+END
+GO
+
+-- 6. Remover RolPermiso para catalogo:tipos:gestionar
+DELETE rp FROM dbo.RolPermiso rp
+    JOIN dbo.Permiso p ON p.Id = rp.PermisoId
+    WHERE p.Codigo = 'catalogo:tipos:gestionar';
+PRINT 'RolPermiso rows for catalogo:tipos:gestionar deleted.';
+GO
+
+-- 7. Remover Permiso
+DELETE FROM dbo.Permiso WHERE Codigo = 'catalogo:tipos:gestionar';
+PRINT 'Permiso catalogo:tipos:gestionar deleted.';
+GO
+
+PRINT '';
+PRINT 'V017 rolled back successfully.';
+GO

database/migrations/V017__create_product_type.sql

@@ -0,0 +1,158 @@
+-- V017__create_product_type.sql
+-- PRD-001: ProductType — tipología dinámica de productos con flags de comportamiento + límites multimedia.
+--
+-- Cambios:
+--   1. dbo.ProductType (flags + multimedia limits, SYSTEM_VERSIONING ON, retention 10 años).
+--   2. Índice filtrado unique UQ_ProductType_Nombre_Activo (unicidad CI entre activos).
+--   3. Índice cubriente IX_ProductType_IsActive_Cover.
+--   4. Permiso 'catalogo:tipos:gestionar' + asignación a rol 'admin'.
+--
+-- Patrón: V016 (dbo.Rubro con SYSTEM_VERSIONING + PAGE compression + MERGE permisos).
+-- Idempotente: seguro para re-ejecutar.
+-- Reversa: V017_ROLLBACK.sql.
+-- Run on: SIGCM2 (dev) y SIGCM2_Test (integration tests).
+--
+-- Notas:
+--   - SIN seed de datos — PRD-008 (V018) seedea los 12 tipos legacy.
+--   - SIN FK desde dbo.Product — PRD-002 agrega ALTER TABLE con FK.
+--   - Invariante aplicada en Application: si AllowImages=0, los 4 campos multimedia son NULL (handler normaliza).
+--   - MaxImages/MaxImageSizeMB/MaxImageWidth/MaxImageHeight: NULL = sin límite; >=1 = tope (validator rechaza <=0).
+--   - Desviación del UDT: "0 = ilimitado" → usamos NULL (convención canónica). Ver PRD-001 archive-report.
+--
+-- SDD Design: engram sdd/prd-001-product-type-flags-multimedia/design
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 1. dbo.ProductType
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF OBJECT_ID(N'dbo.ProductType', N'U') IS NULL
+BEGIN
+    CREATE TABLE dbo.ProductType (
+        Id                INT IDENTITY(1,1) NOT NULL CONSTRAINT PK_ProductType PRIMARY KEY,
+        Nombre            NVARCHAR(200)     COLLATE SQL_Latin1_General_CP1_CI_AI NOT NULL,
+
+        -- Flags de comportamiento
+        HasDuration       BIT               NOT NULL CONSTRAINT DF_ProductType_HasDuration      DEFAULT(0),
+        RequiresText      BIT               NOT NULL CONSTRAINT DF_ProductType_RequiresText     DEFAULT(0),
+        RequiresCategory  BIT               NOT NULL CONSTRAINT DF_ProductType_RequiresCategory DEFAULT(0),
+        IsBundle          BIT               NOT NULL CONSTRAINT DF_ProductType_IsBundle         DEFAULT(0),
+
+        -- Multimedia (AllowImages=0 => handler normaliza los 4 siguientes a NULL)
+        AllowImages       BIT               NOT NULL CONSTRAINT DF_ProductType_AllowImages      DEFAULT(0),
+        MaxImages         INT               NULL,  -- NULL = sin límite; >=1 tope (validator rechaza <=0)
+        MaxImageSizeMB    DECIMAL(10,2)     NULL,  -- NULL = sin límite; DECIMAL(10,2) permite 0.5 MB, 2.75 MB
+        MaxImageWidth     INT               NULL,  -- NULL = sin límite; >=1 px
+        MaxImageHeight    INT               NULL,  -- NULL = sin límite; >=1 px
+
+        -- Lifecycle
+        IsActive          BIT               NOT NULL CONSTRAINT DF_ProductType_IsActive         DEFAULT(1),
+        FechaCreacion     DATETIME2(3)      NOT NULL CONSTRAINT DF_ProductType_FechaCreacion    DEFAULT(SYSUTCDATETIME()),
+        FechaModificacion DATETIME2(3)      NULL
+    );
+    PRINT 'Table dbo.ProductType created.';
+END
+ELSE
+    PRINT 'Table dbo.ProductType already exists — skip.';
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 2. SYSTEM_VERSIONING — ProductType
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF COL_LENGTH('dbo.ProductType', 'ValidFrom') IS NULL
+BEGIN
+    ALTER TABLE dbo.ProductType
+    ADD
+        ValidFrom DATETIME2(3) GENERATED ALWAYS AS ROW START HIDDEN NOT NULL
+            CONSTRAINT DF_ProductType_ValidFrom DEFAULT(SYSUTCDATETIME()),
+        ValidTo   DATETIME2(3) GENERATED ALWAYS AS ROW END   HIDDEN NOT NULL
+            CONSTRAINT DF_ProductType_ValidTo   DEFAULT(CONVERT(DATETIME2(3), '9999-12-31 23:59:59.999')),
+        PERIOD FOR SYSTEM_TIME (ValidFrom, ValidTo);
+    PRINT 'ProductType: PERIOD FOR SYSTEM_TIME added.';
+END
+GO
+
+IF NOT EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.ProductType') AND temporal_type = 2)
+BEGIN
+    ALTER TABLE dbo.ProductType
+    SET (SYSTEM_VERSIONING = ON (
+        HISTORY_TABLE = dbo.ProductType_History,
+        HISTORY_RETENTION_PERIOD = 10 YEARS
+    ));
+    PRINT 'ProductType: SYSTEM_VERSIONING = ON (history: dbo.ProductType_History, retention: 10 years).';
+END
+ELSE
+    PRINT 'ProductType: SYSTEM_VERSIONING already ON — skip.';
+GO
+
+IF EXISTS (SELECT 1 FROM sys.tables WHERE name = 'ProductType_History' AND schema_id = SCHEMA_ID('dbo'))
+   AND NOT EXISTS (
+       SELECT 1 FROM sys.partitions p
+       JOIN sys.tables t ON t.object_id = p.object_id
+       WHERE t.name = 'ProductType_History' AND p.data_compression = 2
+   )
+BEGIN
+    ALTER TABLE dbo.ProductType_History REBUILD WITH (DATA_COMPRESSION = PAGE);
+    PRINT 'ProductType_History: rebuilt with PAGE compression.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 3. Índices
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'UQ_ProductType_Nombre_Activo' AND object_id = OBJECT_ID('dbo.ProductType'))
+BEGIN
+    CREATE UNIQUE INDEX UQ_ProductType_Nombre_Activo
+        ON dbo.ProductType(Nombre)
+        WHERE IsActive = 1;
+    PRINT 'Index UQ_ProductType_Nombre_Activo created.';
+END
+GO
+
+IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'IX_ProductType_IsActive_Cover' AND object_id = OBJECT_ID('dbo.ProductType'))
+BEGIN
+    CREATE INDEX IX_ProductType_IsActive_Cover
+        ON dbo.ProductType(IsActive)
+        INCLUDE (Nombre, HasDuration, RequiresText, RequiresCategory, IsBundle, AllowImages);
+    PRINT 'Index IX_ProductType_IsActive_Cover created.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 4. Permiso: catalogo:tipos:gestionar + asignación a rol 'admin'
+-- ═══════════════════════════════════════════════════════════════════════
+
+MERGE dbo.Permiso AS t
+USING (VALUES
+    ('catalogo:tipos:gestionar',
+     N'Gestionar tipos de producto',
+     N'Crear, editar y desactivar ProductTypes del catálogo (flags + límites multimedia)',
+     'catalogo')
+) AS s (Codigo, Nombre, Descripcion, Modulo)
+ON t.Codigo = s.Codigo
+WHEN NOT MATCHED BY TARGET THEN
+    INSERT (Codigo, Nombre, Descripcion, Modulo)
+    VALUES (s.Codigo, s.Nombre, s.Descripcion, s.Modulo);
+GO
+
+MERGE dbo.RolPermiso AS t
+USING (
+    SELECT r.Id AS RolId, p.Id AS PermisoId
+    FROM (VALUES ('admin', 'catalogo:tipos:gestionar')) AS x (RolCodigo, PermisoCodigo)
+    JOIN dbo.Rol     r ON r.Codigo = x.RolCodigo
+    JOIN dbo.Permiso p ON p.Codigo = x.PermisoCodigo
+) AS s ON t.RolId = s.RolId AND t.PermisoId = s.PermisoId
+WHEN NOT MATCHED BY TARGET THEN
+    INSERT (RolId, PermisoId) VALUES (s.RolId, s.PermisoId);
+GO
+
+PRINT '';
+PRINT 'V017 applied — dbo.ProductType (temporal, retention 10y) + permiso catalogo:tipos:gestionar.';
+PRINT 'Next: V018 (PRD-008 — seed 12 tipos legacy).';
+GO

database/migrations/V018_ROLLBACK.sql

@@ -0,0 +1,67 @@
+-- V018_ROLLBACK.sql
+-- Reversa de V018__create_product.sql — PRD-002.
+--
+-- Idempotente: cada paso usa IF EXISTS guards.
+-- ADVERTENCIA: Ejecutar antes de V017_ROLLBACK (FK desde Product hacia ProductType).
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- 1. SYSTEM_VERSIONING OFF
+IF EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.Product') AND temporal_type = 2)
+BEGIN
+    ALTER TABLE dbo.Product SET (SYSTEM_VERSIONING = OFF);
+    PRINT 'Product: SYSTEM_VERSIONING = OFF.';
+END
+GO
+
+-- 2. DROP PERIOD
+IF EXISTS (SELECT 1 FROM sys.periods WHERE object_id = OBJECT_ID('dbo.Product'))
+BEGIN
+    ALTER TABLE dbo.Product DROP PERIOD FOR SYSTEM_TIME;
+    PRINT 'Product: PERIOD FOR SYSTEM_TIME dropped.';
+END
+GO
+
+-- 3. Drop HIDDEN columns + default constraints
+IF COL_LENGTH('dbo.Product', 'ValidFrom') IS NOT NULL
+BEGIN
+    ALTER TABLE dbo.Product DROP CONSTRAINT IF EXISTS DF_Product_ValidFrom;
+    ALTER TABLE dbo.Product DROP CONSTRAINT IF EXISTS DF_Product_ValidTo;
+    ALTER TABLE dbo.Product DROP COLUMN ValidFrom, ValidTo;
+    PRINT 'Product: ValidFrom/ValidTo columns dropped.';
+END
+GO
+
+-- 4. Drop history
+IF OBJECT_ID(N'dbo.Product_History', N'U') IS NOT NULL
+BEGIN
+    DROP TABLE dbo.Product_History;
+    PRINT 'Table dbo.Product_History dropped.';
+END
+GO
+
+-- 5. Drop main
+IF OBJECT_ID(N'dbo.Product', N'U') IS NOT NULL
+BEGIN
+    DROP TABLE dbo.Product;
+    PRINT 'Table dbo.Product dropped.';
+END
+GO
+
+-- 6. Remove RolPermiso / Permiso
+DELETE rp FROM dbo.RolPermiso rp
+    JOIN dbo.Permiso p ON p.Id = rp.PermisoId
+    WHERE p.Codigo = 'catalogo:productos:gestionar';
+PRINT 'RolPermiso rows for catalogo:productos:gestionar deleted.';
+GO
+
+DELETE FROM dbo.Permiso WHERE Codigo = 'catalogo:productos:gestionar';
+PRINT 'Permiso catalogo:productos:gestionar deleted.';
+GO
+
+PRINT '';
+PRINT 'V018 rolled back successfully.';
+GO

database/migrations/V018__create_product.sql

@@ -0,0 +1,172 @@
+-- V018__create_product.sql
+-- PRD-002: Product — entidad vendible concreta del catálogo comercial.
+--
+-- Cambios:
+--   1. dbo.Product (FK Medio/ProductType/Rubro, SYSTEM_VERSIONING ON, retention 10 años).
+--   2. Índices: filtered UQ por (MedioId, ProductTypeId, Nombre) activos; cover por ProductTypeId
+--      (para IProductQueryRepository); cover por MedioId; cover filtrado por RubroId.
+--   3. Permiso 'catalogo:productos:gestionar' + asignación a rol 'admin'.
+--
+-- Patrón: V017 (dbo.ProductType con SYSTEM_VERSIONING + PAGE compression + MERGE permisos).
+-- Idempotente: seguro para re-ejecutar.
+-- Reversa: V018_ROLLBACK.sql.
+-- Run on: SIGCM2 (dev) y SIGCM2_Test (integration tests).
+--
+-- Notas:
+--   - SIN seed de datos — PRD-008 (V019) seedea los 12 productos legacy.
+--   - Validación de flags (RequiresCategory, HasDuration) vive en Application layer:
+--     un ProductType puede cambiar flags; la Product queda en estado snapshot.
+--   - UQ filtered WHERE IsActive=1: permite reusar nombres tras soft-delete.
+--
+-- SDD Design: engram sdd/prd-002-product-crud/design
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 1. dbo.Product
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF OBJECT_ID(N'dbo.Product', N'U') IS NULL
+BEGIN
+    CREATE TABLE dbo.Product (
+        Id                INT IDENTITY(1,1) NOT NULL CONSTRAINT PK_Product PRIMARY KEY,
+        Nombre            NVARCHAR(300)     COLLATE SQL_Latin1_General_CP1_CI_AI NOT NULL,
+        MedioId           INT               NOT NULL,
+        ProductTypeId     INT               NOT NULL,
+        RubroId           INT               NULL,
+        BasePrice         DECIMAL(18,4)     NOT NULL,
+        PriceDurationDays INT               NULL,
+        IsActive          BIT               NOT NULL CONSTRAINT DF_Product_IsActive         DEFAULT(1),
+        FechaCreacion     DATETIME2(3)      NOT NULL CONSTRAINT DF_Product_FechaCreacion    DEFAULT(SYSUTCDATETIME()),
+        FechaModificacion DATETIME2(3)      NULL,
+        CONSTRAINT FK_Product_Medio       FOREIGN KEY (MedioId)       REFERENCES dbo.Medio(Id)       ON DELETE NO ACTION,
+        CONSTRAINT FK_Product_ProductType FOREIGN KEY (ProductTypeId) REFERENCES dbo.ProductType(Id) ON DELETE NO ACTION,
+        CONSTRAINT FK_Product_Rubro       FOREIGN KEY (RubroId)       REFERENCES dbo.Rubro(Id)       ON DELETE NO ACTION,
+        CONSTRAINT CK_Product_BasePrice_NonNegative CHECK (BasePrice >= 0),
+        CONSTRAINT CK_Product_PriceDurationDays_Positive CHECK (PriceDurationDays IS NULL OR PriceDurationDays >= 1)
+    );
+    PRINT 'Table dbo.Product created.';
+END
+ELSE
+    PRINT 'Table dbo.Product already exists — skip.';
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 2. SYSTEM_VERSIONING — Product
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF COL_LENGTH('dbo.Product', 'ValidFrom') IS NULL
+BEGIN
+    ALTER TABLE dbo.Product
+    ADD
+        ValidFrom DATETIME2(3) GENERATED ALWAYS AS ROW START HIDDEN NOT NULL
+            CONSTRAINT DF_Product_ValidFrom DEFAULT(SYSUTCDATETIME()),
+        ValidTo   DATETIME2(3) GENERATED ALWAYS AS ROW END   HIDDEN NOT NULL
+            CONSTRAINT DF_Product_ValidTo   DEFAULT(CONVERT(DATETIME2(3), '9999-12-31 23:59:59.999')),
+        PERIOD FOR SYSTEM_TIME (ValidFrom, ValidTo);
+    PRINT 'Product: PERIOD FOR SYSTEM_TIME added.';
+END
+GO
+
+IF NOT EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.Product') AND temporal_type = 2)
+BEGIN
+    ALTER TABLE dbo.Product
+    SET (SYSTEM_VERSIONING = ON (
+        HISTORY_TABLE = dbo.Product_History,
+        HISTORY_RETENTION_PERIOD = 10 YEARS
+    ));
+    PRINT 'Product: SYSTEM_VERSIONING = ON (history: dbo.Product_History, retention: 10 years).';
+END
+ELSE
+    PRINT 'Product: SYSTEM_VERSIONING already ON — skip.';
+GO
+
+IF EXISTS (SELECT 1 FROM sys.tables WHERE name = 'Product_History' AND schema_id = SCHEMA_ID('dbo'))
+   AND NOT EXISTS (
+       SELECT 1 FROM sys.partitions p
+       JOIN sys.tables t ON t.object_id = p.object_id
+       WHERE t.name = 'Product_History' AND p.data_compression = 2
+   )
+BEGIN
+    ALTER TABLE dbo.Product_History REBUILD WITH (DATA_COMPRESSION = PAGE);
+    PRINT 'Product_History: rebuilt with PAGE compression.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 3. Índices
+-- ═══════════════════════════════════════════════════════════════════════
+
+-- Filtered UQ: unicidad activa por (Medio, Tipo, Nombre). Permite reusar nombres tras soft-delete.
+IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'UQ_Product_MedioId_ProductTypeId_Nombre_Active' AND object_id = OBJECT_ID('dbo.Product'))
+BEGIN
+    CREATE UNIQUE INDEX UQ_Product_MedioId_ProductTypeId_Nombre_Active
+        ON dbo.Product (MedioId, ProductTypeId, Nombre)
+        WHERE IsActive = 1;
+    PRINT 'Index UQ_Product_MedioId_ProductTypeId_Nombre_Active created.';
+END
+GO
+
+-- Cover para IProductQueryRepository.ExistsActiveByProductTypeAsync
+IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'IX_Product_ProductTypeId_IsActive' AND object_id = OBJECT_ID('dbo.Product'))
+BEGIN
+    CREATE INDEX IX_Product_ProductTypeId_IsActive
+        ON dbo.Product (ProductTypeId, IsActive);
+    PRINT 'Index IX_Product_ProductTypeId_IsActive created.';
+END
+GO
+
+-- Cover para list filtered by MedioId
+IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'IX_Product_MedioId_IsActive' AND object_id = OBJECT_ID('dbo.Product'))
+BEGIN
+    CREATE INDEX IX_Product_MedioId_IsActive
+        ON dbo.Product (MedioId, IsActive);
+    PRINT 'Index IX_Product_MedioId_IsActive created.';
+END
+GO
+
+-- Cover para list filtered by RubroId
+IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'IX_Product_RubroId_IsActive' AND object_id = OBJECT_ID('dbo.Product'))
+BEGIN
+    CREATE INDEX IX_Product_RubroId_IsActive
+        ON dbo.Product (RubroId, IsActive)
+        WHERE RubroId IS NOT NULL;
+    PRINT 'Index IX_Product_RubroId_IsActive created.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 4. Permiso: catalogo:productos:gestionar + asignación a rol 'admin'
+-- ═══════════════════════════════════════════════════════════════════════
+
+MERGE dbo.Permiso AS t
+USING (VALUES
+    ('catalogo:productos:gestionar',
+     N'Gestionar productos del catálogo',
+     N'Crear, editar y desactivar productos del catálogo comercial',
+     'catalogo')
+) AS s (Codigo, Nombre, Descripcion, Modulo)
+ON t.Codigo = s.Codigo
+WHEN NOT MATCHED BY TARGET THEN
+    INSERT (Codigo, Nombre, Descripcion, Modulo)
+    VALUES (s.Codigo, s.Nombre, s.Descripcion, s.Modulo);
+GO
+
+MERGE dbo.RolPermiso AS t
+USING (
+    SELECT r.Id AS RolId, p.Id AS PermisoId
+    FROM (VALUES ('admin', 'catalogo:productos:gestionar')) AS x (RolCodigo, PermisoCodigo)
+    JOIN dbo.Rol     r ON r.Codigo = x.RolCodigo
+    JOIN dbo.Permiso p ON p.Codigo = x.PermisoCodigo
+) AS s ON t.RolId = s.RolId AND t.PermisoId = s.PermisoId
+WHEN NOT MATCHED BY TARGET THEN
+    INSERT (RolId, PermisoId) VALUES (s.RolId, s.PermisoId);
+GO
+
+PRINT '';
+PRINT 'V018 applied — dbo.Product (temporal, retention 10y) + permiso catalogo:productos:gestionar.';
+PRINT 'Next: V019 (PRD-008 — seed 12 productos legacy).';
+GO

database/migrations/V019_ROLLBACK.sql

@@ -0,0 +1,71 @@
+-- V019_ROLLBACK.sql
+-- PRD-003: Reversa de V019__create_product_prices.sql.
+--
+-- Pasos:
+--   1. Deshabilita SYSTEM_VERSIONING en dbo.ProductPrices (requerido antes de DROP TABLE).
+--   2. Elimina el PERIOD FOR SYSTEM_TIME y las columnas hidden SysStartTime/SysEndTime.
+--   3. Drop de dbo.ProductPrices_History.
+--   4. Drop de dbo.ProductPrices (y sus constraints + índices en cascada).
+--   5. Drop de dbo.usp_AddProductPrice.
+--
+-- ADVERTENCIA: destruye todo el historial de precios. Ejecutar sólo en DEV o TEST.
+-- Run on: SIGCM2 (dev), SIGCM2_Test_App, SIGCM2_Test_Api.
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- 1. Deshabilita SYSTEM_VERSIONING (imprescindible antes de DROP TABLE temporal).
+IF EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.ProductPrices') AND temporal_type = 2)
+BEGIN
+    ALTER TABLE dbo.ProductPrices SET (SYSTEM_VERSIONING = OFF);
+    PRINT 'ProductPrices: SYSTEM_VERSIONING = OFF.';
+END
+GO
+
+-- 2. Elimina el PERIOD y las hidden cols (si existen, independientemente del versioning).
+IF COL_LENGTH('dbo.ProductPrices', 'SysStartTime') IS NOT NULL
+BEGIN
+    ALTER TABLE dbo.ProductPrices
+    DROP PERIOD FOR SYSTEM_TIME;
+
+    -- Drop default constraints antes de drop de columnas.
+    IF EXISTS (SELECT 1 FROM sys.default_constraints WHERE name = 'DF_ProductPrices_SysStartTime')
+        ALTER TABLE dbo.ProductPrices DROP CONSTRAINT DF_ProductPrices_SysStartTime;
+    IF EXISTS (SELECT 1 FROM sys.default_constraints WHERE name = 'DF_ProductPrices_SysEndTime')
+        ALTER TABLE dbo.ProductPrices DROP CONSTRAINT DF_ProductPrices_SysEndTime;
+
+    ALTER TABLE dbo.ProductPrices DROP COLUMN SysStartTime;
+    ALTER TABLE dbo.ProductPrices DROP COLUMN SysEndTime;
+    PRINT 'ProductPrices: PERIOD + hidden cols dropped.';
+END
+GO
+
+-- 3. Drop de la history table.
+IF OBJECT_ID(N'dbo.ProductPrices_History', N'U') IS NOT NULL
+BEGIN
+    DROP TABLE dbo.ProductPrices_History;
+    PRINT 'Table dbo.ProductPrices_History dropped.';
+END
+GO
+
+-- 4. Drop de la tabla principal (constraints + índices en cascada).
+IF OBJECT_ID(N'dbo.ProductPrices', N'U') IS NOT NULL
+BEGIN
+    DROP TABLE dbo.ProductPrices;
+    PRINT 'Table dbo.ProductPrices dropped.';
+END
+GO
+
+-- 5. Drop del SP.
+IF OBJECT_ID(N'dbo.usp_AddProductPrice', N'P') IS NOT NULL
+BEGIN
+    DROP PROCEDURE dbo.usp_AddProductPrice;
+    PRINT 'Procedure dbo.usp_AddProductPrice dropped.';
+END
+GO
+
+PRINT '';
+PRINT 'V019 rollback complete — dbo.ProductPrices, dbo.ProductPrices_History, dbo.usp_AddProductPrice removed.';
+GO

database/migrations/V019__create_product_prices.sql

@@ -0,0 +1,196 @@
+-- V019__create_product_prices.sql
+-- PRD-003: ProductPrices — historial de precios por Producto con vigencia civil (Cat2).
+--
+-- Cambios:
+--   1. dbo.ProductPrices (FK Product, SYSTEM_VERSIONING ON, retention 10 años).
+--   2. Índices: filtered UQ un único activo; cover compuesto para GetPriceAt.
+--   3. SP dbo.usp_AddProductPrice (SERIALIZABLE + UPDLOCK, cierre atómico forward-only).
+--
+-- Patrón: V018 (SYSTEM_VERSIONING + PAGE compression).
+-- Idempotente: seguro para re-ejecutar.
+-- Reversa: V019_ROLLBACK.sql.
+-- Run on: SIGCM2 (dev), SIGCM2_Test_App, SIGCM2_Test_Api.
+--
+-- Notas:
+--   - SysStartTime/SysEndTime como nombres de cols HIDDEN (no ValidFrom/ValidTo):
+--     evita colisión con las business cols PriceValidFrom/PriceValidTo (D1).
+--   - DECIMAL(12,2) para Price (distinto de Product.BasePrice DECIMAL(18,4)) — precios retail
+--     en pesos con 2 decimales; la diferencia es intencional (D6).
+--   - Sin seed inicial — Product.BasePrice queda ortogonal como fallback (OQ-B, D8).
+--   - Forward-only estricto en SP: THROW 50409 si new PVF <= active PVF (no solo <).
+--
+-- SDD Design: engram sdd/prd-003-product-prices-historicos/design
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 1. dbo.ProductPrices
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF OBJECT_ID(N'dbo.ProductPrices', N'U') IS NULL
+BEGIN
+    CREATE TABLE dbo.ProductPrices (
+        Id              BIGINT IDENTITY(1,1) NOT NULL
+            CONSTRAINT PK_ProductPrices PRIMARY KEY,
+        ProductId       INT           NOT NULL,
+        Price           DECIMAL(12,2) NOT NULL,
+        PriceValidFrom  DATE          NOT NULL,
+        PriceValidTo    DATE          NULL,
+        FechaCreacion   DATETIME2(3)  NOT NULL
+            CONSTRAINT DF_ProductPrices_FechaCreacion DEFAULT(SYSUTCDATETIME()),
+        CONSTRAINT FK_ProductPrices_Product
+            FOREIGN KEY (ProductId) REFERENCES dbo.Product(Id) ON DELETE NO ACTION,
+        CONSTRAINT CK_ProductPrices_Price_Positive
+            CHECK (Price > 0),
+        CONSTRAINT CK_ProductPrices_ValidRange
+            CHECK (PriceValidTo IS NULL OR PriceValidTo >= PriceValidFrom)
+    );
+    PRINT 'Table dbo.ProductPrices created.';
+END
+ELSE
+    PRINT 'Table dbo.ProductPrices already exists — skip.';
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 2. SYSTEM_VERSIONING — ProductPrices
+--    Las hidden cols se llaman SysStartTime/SysEndTime para evitar
+--    colisión con las business cols PriceValidFrom/PriceValidTo (D1).
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF COL_LENGTH('dbo.ProductPrices', 'SysStartTime') IS NULL
+BEGIN
+    ALTER TABLE dbo.ProductPrices
+    ADD
+        SysStartTime DATETIME2(3) GENERATED ALWAYS AS ROW START HIDDEN NOT NULL
+            CONSTRAINT DF_ProductPrices_SysStartTime DEFAULT(SYSUTCDATETIME()),
+        SysEndTime   DATETIME2(3) GENERATED ALWAYS AS ROW END   HIDDEN NOT NULL
+            CONSTRAINT DF_ProductPrices_SysEndTime   DEFAULT(CONVERT(DATETIME2(3),'9999-12-31 23:59:59.999')),
+        PERIOD FOR SYSTEM_TIME (SysStartTime, SysEndTime);
+    PRINT 'ProductPrices: PERIOD FOR SYSTEM_TIME added (SysStartTime/SysEndTime).';
+END
+GO
+
+IF NOT EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.ProductPrices') AND temporal_type = 2)
+BEGIN
+    ALTER TABLE dbo.ProductPrices
+    SET (SYSTEM_VERSIONING = ON (
+        HISTORY_TABLE = dbo.ProductPrices_History,
+        HISTORY_RETENTION_PERIOD = 10 YEARS
+    ));
+    PRINT 'ProductPrices: SYSTEM_VERSIONING = ON (history: dbo.ProductPrices_History, retention: 10 years).';
+END
+ELSE
+    PRINT 'ProductPrices: SYSTEM_VERSIONING already ON — skip.';
+GO
+
+IF EXISTS (SELECT 1 FROM sys.tables WHERE name = 'ProductPrices_History' AND schema_id = SCHEMA_ID('dbo'))
+   AND NOT EXISTS (
+       SELECT 1 FROM sys.partitions p
+       JOIN sys.tables t ON t.object_id = p.object_id
+       WHERE t.name = 'ProductPrices_History' AND p.data_compression = 2
+   )
+BEGIN
+    ALTER TABLE dbo.ProductPrices_History REBUILD WITH (DATA_COMPRESSION = PAGE);
+    PRINT 'ProductPrices_History: rebuilt with PAGE compression.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 3. Índices
+-- ═══════════════════════════════════════════════════════════════════════
+
+-- Un único activo por producto (imposibilita violar a nivel BD).
+IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'UX_ProductPrices_Active' AND object_id = OBJECT_ID('dbo.ProductPrices'))
+BEGIN
+    CREATE UNIQUE INDEX UX_ProductPrices_Active
+        ON dbo.ProductPrices (ProductId)
+        WHERE PriceValidTo IS NULL;
+    PRINT 'Index UX_ProductPrices_Active created.';
+END
+GO
+
+-- Cover para GetPriceAt / GetByProductIdAsync (ProductId + PriceValidFrom con INCLUDEs).
+IF NOT EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'IX_ProductPrices_Lookup' AND object_id = OBJECT_ID('dbo.ProductPrices'))
+BEGIN
+    CREATE INDEX IX_ProductPrices_Lookup
+        ON dbo.ProductPrices (ProductId, PriceValidFrom DESC)
+        INCLUDE (Price, PriceValidTo);
+    PRINT 'Index IX_ProductPrices_Lookup created.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 4. SP — dbo.usp_AddProductPrice
+--    Cierre atómico forward-only: SERIALIZABLE + UPDLOCK + HOLDLOCK.
+--    Params de salida: @NewId (BIGINT), @ClosedId (BIGINT — NULL si primer precio).
+-- ═══════════════════════════════════════════════════════════════════════
+GO
+CREATE OR ALTER PROCEDURE dbo.usp_AddProductPrice
+    @ProductId      INT,
+    @Price          DECIMAL(12,2),
+    @PriceValidFrom DATE,
+    @NewId          BIGINT OUTPUT,
+    @ClosedId       BIGINT OUTPUT
+AS
+BEGIN
+    SET NOCOUNT ON;
+    SET XACT_ABORT ON;
+    SET TRANSACTION ISOLATION LEVEL SERIALIZABLE;
+
+    BEGIN TRY
+        BEGIN TRANSACTION;
+
+        -- Validación: producto debe existir y estar activo.
+        IF NOT EXISTS (SELECT 1 FROM dbo.Product WITH (NOLOCK) WHERE Id = @ProductId AND IsActive = 1)
+        BEGIN
+            ROLLBACK;
+            THROW 50404, 'Product not found or inactive', 1;
+        END
+
+        -- Lee activo con UPDLOCK + HOLDLOCK — bloquea el range key del filtered index.
+        DECLARE @ActiveId BIGINT, @ActivePVF DATE;
+        SELECT TOP 1
+            @ActiveId  = Id,
+            @ActivePVF = PriceValidFrom
+        FROM dbo.ProductPrices WITH (UPDLOCK, HOLDLOCK, ROWLOCK)
+        WHERE ProductId = @ProductId AND PriceValidTo IS NULL;
+
+        -- Forward-only estricto: el nuevo PVF debe ser ESTRICTAMENTE mayor al activo.
+        IF @ActiveId IS NOT NULL AND @PriceValidFrom <= @ActivePVF
+        BEGIN
+            ROLLBACK;
+            THROW 50409, 'ProductPriceForwardOnly: new PriceValidFrom must be > active.PriceValidFrom', 1;
+        END
+
+        -- Cierra el activo previo: PVT = PVF(nuevo) - 1 día.
+        IF @ActiveId IS NOT NULL
+        BEGIN
+            UPDATE dbo.ProductPrices
+               SET PriceValidTo = DATEADD(DAY, -1, @PriceValidFrom)
+             WHERE Id = @ActiveId;
+            SET @ClosedId = @ActiveId;
+        END
+        ELSE
+            SET @ClosedId = NULL;
+
+        -- Inserta el nuevo activo.
+        INSERT INTO dbo.ProductPrices (ProductId, Price, PriceValidFrom, PriceValidTo)
+        VALUES (@ProductId, @Price, @PriceValidFrom, NULL);
+        SET @NewId = SCOPE_IDENTITY();
+
+        COMMIT TRANSACTION;
+    END TRY
+    BEGIN CATCH
+        IF XACT_STATE() <> 0 ROLLBACK TRANSACTION;
+        THROW;
+    END CATCH
+END
+GO
+
+PRINT '';
+PRINT 'V019 applied — dbo.ProductPrices (temporal, retention 10y) + UX_ProductPrices_Active + IX_ProductPrices_Lookup + usp_AddProductPrice.';
+PRINT 'Next migration: V020 (TBD).';
+GO

database/migrations/V020_ROLLBACK.sql

@@ -0,0 +1,33 @@
+-- V020_ROLLBACK.sql
+-- PRC-001: Reversa de V020__add_chargeable_chars_permission.sql.
+--
+-- Pasos:
+--   1. Elimina la asignación del permiso al rol 'admin'.
+--   2. Elimina el permiso del catálogo.
+--
+-- ADVERTENCIA: si algún usuario o rol tiene este permiso asignado explícitamente,
+--   la FK de RolPermiso causará error. Limpiar RolPermiso primero.
+-- Run on: SIGCM2 (dev), SIGCM2_Test_App, SIGCM2_Test_Api.
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- 1. Eliminar asignaciones del permiso a cualquier rol.
+DELETE rp
+FROM dbo.RolPermiso rp
+JOIN dbo.Permiso p ON p.Id = rp.PermisoId
+WHERE p.Codigo = 'tasacion:caracteres_especiales:gestionar';
+PRINT 'V020 rollback: RolPermiso entries for tasacion:caracteres_especiales:gestionar removed.';
+GO
+
+-- 2. Eliminar el permiso del catálogo.
+DELETE FROM dbo.Permiso
+WHERE Codigo = 'tasacion:caracteres_especiales:gestionar';
+PRINT 'V020 rollback: Permiso tasacion:caracteres_especiales:gestionar removed.';
+GO
+
+PRINT '';
+PRINT 'V020 rollback complete.';
+GO

database/migrations/V020__add_chargeable_chars_permission.sql

@@ -0,0 +1,54 @@
+-- V020__add_chargeable_chars_permission.sql
+-- PRC-001: permiso RBAC para ABM de caracteres tasables.
+--
+-- Cambios:
+--   1. Agrega permiso 'tasacion:caracteres_especiales:gestionar' al catálogo.
+--   2. Asigna el permiso al rol 'admin'.
+--
+-- Convención RBAC: modulo:recurso:accion.
+-- Patrón: V007 (MERGE idempotente).
+-- Idempotente: seguro para re-ejecutar.
+-- Reversa: V020_ROLLBACK.sql.
+-- Run on: SIGCM2 (dev), SIGCM2_Test_App, SIGCM2_Test_Api.
+--
+-- NOTA: V020 se ejecuta ANTES de V021 (tabla) porque el permiso debe existir
+--       antes de que la API arranque con [RequirePermission(...)].
+--       V021 crea la tabla dbo.ChargeableCharConfig.
+--       V022 siembra las 4 filas globales por defecto.
+--
+-- SDD Design: engram sdd/prc-001-word-counter-spike/design (D16/D17)
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- Agregar permiso al catálogo (idempotente via MERGE).
+MERGE dbo.Permiso AS t
+USING (VALUES
+    ('tasacion:caracteres_especiales:gestionar',
+     N'Gestionar caracteres tasables',
+     N'Crear, editar precio y desactivar la configuración de caracteres especiales para tasación.',
+     'tasacion')
+) AS s (Codigo, Nombre, Descripcion, Modulo)
+ON t.Codigo = s.Codigo
+WHEN NOT MATCHED BY TARGET THEN
+    INSERT (Codigo, Nombre, Descripcion, Modulo)
+    VALUES (s.Codigo, s.Nombre, s.Descripcion, s.Modulo);
+GO
+
+-- Asignar a rol 'admin' (idempotente via MERGE).
+MERGE dbo.RolPermiso AS t
+USING (
+    SELECT r.Id AS RolId, p.Id AS PermisoId
+    FROM dbo.Rol     r
+    CROSS JOIN dbo.Permiso p
+    WHERE r.Codigo = 'admin'
+      AND p.Codigo = 'tasacion:caracteres_especiales:gestionar'
+) AS s ON t.RolId = s.RolId AND t.PermisoId = s.PermisoId
+WHEN NOT MATCHED BY TARGET THEN
+    INSERT (RolId, PermisoId) VALUES (s.RolId, s.PermisoId);
+GO
+
+PRINT 'V020 applied — tasacion:caracteres_especiales:gestionar added to catalog and assigned to admin.';
+GO

database/migrations/V021_ROLLBACK.sql

@@ -0,0 +1,79 @@
+-- V021_ROLLBACK.sql
+-- PRC-001: Reversa de V021__create_chargeable_char_config.sql.
+--
+-- Pasos:
+--   1. Deshabilita SYSTEM_VERSIONING en dbo.ChargeableCharConfig (requerido antes de DROP TABLE).
+--   2. Elimina el PERIOD FOR SYSTEM_TIME y las columnas hidden SysStartTime/SysEndTime.
+--   3. Drop de dbo.ChargeableCharConfig_History.
+--   4. Drop de dbo.ChargeableCharConfig (constraints + índices en cascada).
+--   5. Drop de dbo.usp_ChargeableCharConfig_InsertWithClose.
+--   6. Drop de dbo.usp_ChargeableCharConfig_GetActiveForMedio.
+--
+-- ADVERTENCIA: destruye toda la configuración de caracteres tasables. Solo DEV/TEST.
+-- Run on: SIGCM2 (dev), SIGCM2_Test_App, SIGCM2_Test_Api.
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- 1. Deshabilita SYSTEM_VERSIONING (imprescindible antes de DROP TABLE temporal).
+IF EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.ChargeableCharConfig') AND temporal_type = 2)
+BEGIN
+    ALTER TABLE dbo.ChargeableCharConfig SET (SYSTEM_VERSIONING = OFF);
+    PRINT 'ChargeableCharConfig: SYSTEM_VERSIONING = OFF.';
+END
+GO
+
+-- 2. Elimina el PERIOD y las hidden cols.
+IF COL_LENGTH('dbo.ChargeableCharConfig', 'SysStartTime') IS NOT NULL
+BEGIN
+    ALTER TABLE dbo.ChargeableCharConfig
+    DROP PERIOD FOR SYSTEM_TIME;
+
+    IF EXISTS (SELECT 1 FROM sys.default_constraints WHERE name = 'DF_ChargeableCharConfig_SysStartTime')
+        ALTER TABLE dbo.ChargeableCharConfig DROP CONSTRAINT DF_ChargeableCharConfig_SysStartTime;
+    IF EXISTS (SELECT 1 FROM sys.default_constraints WHERE name = 'DF_ChargeableCharConfig_SysEndTime')
+        ALTER TABLE dbo.ChargeableCharConfig DROP CONSTRAINT DF_ChargeableCharConfig_SysEndTime;
+
+    ALTER TABLE dbo.ChargeableCharConfig DROP COLUMN SysStartTime;
+    ALTER TABLE dbo.ChargeableCharConfig DROP COLUMN SysEndTime;
+    PRINT 'ChargeableCharConfig: PERIOD + hidden cols dropped.';
+END
+GO
+
+-- 3. Drop de la history table.
+IF OBJECT_ID(N'dbo.ChargeableCharConfig_History', N'U') IS NOT NULL
+BEGIN
+    DROP TABLE dbo.ChargeableCharConfig_History;
+    PRINT 'Table dbo.ChargeableCharConfig_History dropped.';
+END
+GO
+
+-- 4. Drop de la tabla principal.
+IF OBJECT_ID(N'dbo.ChargeableCharConfig', N'U') IS NOT NULL
+BEGIN
+    DROP TABLE dbo.ChargeableCharConfig;
+    PRINT 'Table dbo.ChargeableCharConfig dropped.';
+END
+GO
+
+-- 5. Drop del SP InsertWithClose.
+IF OBJECT_ID(N'dbo.usp_ChargeableCharConfig_InsertWithClose', N'P') IS NOT NULL
+BEGIN
+    DROP PROCEDURE dbo.usp_ChargeableCharConfig_InsertWithClose;
+    PRINT 'Procedure dbo.usp_ChargeableCharConfig_InsertWithClose dropped.';
+END
+GO
+
+-- 6. Drop del SP GetActiveForMedio.
+IF OBJECT_ID(N'dbo.usp_ChargeableCharConfig_GetActiveForMedio', N'P') IS NOT NULL
+BEGIN
+    DROP PROCEDURE dbo.usp_ChargeableCharConfig_GetActiveForMedio;
+    PRINT 'Procedure dbo.usp_ChargeableCharConfig_GetActiveForMedio dropped.';
+END
+GO
+
+PRINT '';
+PRINT 'V021 rollback complete — dbo.ChargeableCharConfig, dbo.ChargeableCharConfig_History, usp_ChargeableCharConfig_InsertWithClose, usp_ChargeableCharConfig_GetActiveForMedio removed.';
+GO

database/migrations/V021__create_chargeable_char_config.sql

@@ -0,0 +1,256 @@
+-- V021__create_chargeable_char_config.sql
+-- PRC-001: ChargeableCharConfig — configuración de caracteres especiales tasables con vigencia civil.
+--
+-- Cambios:
+--   1. dbo.ChargeableCharConfig (FK Medios NULL=global, SYSTEM_VERSIONING ON, retention 10 años).
+--   2. Índices: filtered UX vigente por (MedioId,Symbol); cover IX para GetActiveForMedio.
+--   3. SP dbo.usp_ChargeableCharConfig_InsertWithClose (SERIALIZABLE + UPDLOCK, forward-only).
+--   4. SP dbo.usp_ChargeableCharConfig_GetActiveForMedio (CTE + ROW_NUMBER per-medio/global).
+--
+-- Patrón: V019 (SYSTEM_VERSIONING + PAGE compression + SERIALIZABLE SP).
+-- Idempotente: seguro para re-ejecutar.
+-- Reversa: V021_ROLLBACK.sql.
+-- Run on: SIGCM2 (dev), SIGCM2_Test_App, SIGCM2_Test_Api.
+--
+-- Notas:
+--   - SysStartTime/SysEndTime como hidden cols: evita colisión con business cols ValidFrom/ValidTo (D4).
+--   - DECIMAL(18,4) para PricePerUnit (mayor granularidad que ProductPrices) (D8).
+--   - MedioId NULL = global fallback; per-medio overrides global in GetActiveForMedio (D2/D6).
+--   - Forward-only estricto: THROW 50409 si new ValidFrom <= activo.ValidFrom (D9).
+--   - UX filtered WHERE ValidTo IS NULL: SQL Server trata (NULL,'$') como valor igual → enforza 1 vigente global (D7).
+--   - dbo.ChargeableCharConfig_History debe agregarse a TablesToIgnore en SqlTestFixture.cs (Respawn).
+--
+-- SDD Design: engram sdd/prc-001-word-counter-spike/design
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 1. dbo.ChargeableCharConfig
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF OBJECT_ID(N'dbo.ChargeableCharConfig', N'U') IS NULL
+BEGIN
+    CREATE TABLE dbo.ChargeableCharConfig (
+        Id            BIGINT IDENTITY(1,1) NOT NULL
+            CONSTRAINT PK_ChargeableCharConfig PRIMARY KEY,
+        MedioId       INT           NULL,    -- NULL = global fallback
+        Symbol        NVARCHAR(4)   NOT NULL,
+        Category      NVARCHAR(32)  NOT NULL, -- enum-as-string: Currency/Percentage/Exclamation/Question/Other
+        PricePerUnit  DECIMAL(18,4) NOT NULL,
+        ValidFrom     DATE          NOT NULL,
+        ValidTo       DATE          NULL,
+        IsActive      BIT           NOT NULL
+            CONSTRAINT DF_ChargeableCharConfig_IsActive DEFAULT(1),
+        FechaCreacion DATETIME2(3)  NOT NULL
+            CONSTRAINT DF_ChargeableCharConfig_FechaCreacion DEFAULT(SYSUTCDATETIME()),
+        CONSTRAINT FK_ChargeableCharConfig_Medio
+            FOREIGN KEY (MedioId) REFERENCES dbo.Medio(Id) ON DELETE NO ACTION,
+        CONSTRAINT CK_ChargeableCharConfig_Price_Positive
+            CHECK (PricePerUnit > 0),
+        CONSTRAINT CK_ChargeableCharConfig_Symbol_NotEmpty
+            CHECK (LEN(Symbol) > 0),
+        CONSTRAINT CK_ChargeableCharConfig_ValidRange
+            CHECK (ValidTo IS NULL OR ValidTo >= ValidFrom)
+    );
+    PRINT 'Table dbo.ChargeableCharConfig created.';
+END
+ELSE
+    PRINT 'Table dbo.ChargeableCharConfig already exists — skip.';
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 2. SYSTEM_VERSIONING — ChargeableCharConfig
+--    SysStartTime/SysEndTime para no colisionar con business cols ValidFrom/ValidTo (D4).
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF COL_LENGTH('dbo.ChargeableCharConfig', 'SysStartTime') IS NULL
+BEGIN
+    ALTER TABLE dbo.ChargeableCharConfig
+    ADD
+        SysStartTime DATETIME2(3) GENERATED ALWAYS AS ROW START HIDDEN NOT NULL
+            CONSTRAINT DF_ChargeableCharConfig_SysStartTime DEFAULT(SYSUTCDATETIME()),
+        SysEndTime   DATETIME2(3) GENERATED ALWAYS AS ROW END   HIDDEN NOT NULL
+            CONSTRAINT DF_ChargeableCharConfig_SysEndTime   DEFAULT(CONVERT(DATETIME2(3),'9999-12-31 23:59:59.999')),
+        PERIOD FOR SYSTEM_TIME (SysStartTime, SysEndTime);
+    PRINT 'ChargeableCharConfig: PERIOD FOR SYSTEM_TIME added (SysStartTime/SysEndTime).';
+END
+GO
+
+IF NOT EXISTS (SELECT 1 FROM sys.tables WHERE object_id = OBJECT_ID('dbo.ChargeableCharConfig') AND temporal_type = 2)
+BEGIN
+    ALTER TABLE dbo.ChargeableCharConfig
+    SET (SYSTEM_VERSIONING = ON (
+        HISTORY_TABLE = dbo.ChargeableCharConfig_History,
+        HISTORY_RETENTION_PERIOD = 10 YEARS
+    ));
+    PRINT 'ChargeableCharConfig: SYSTEM_VERSIONING = ON (history: dbo.ChargeableCharConfig_History, retention: 10 years).';
+END
+ELSE
+    PRINT 'ChargeableCharConfig: SYSTEM_VERSIONING already ON — skip.';
+GO
+
+IF EXISTS (SELECT 1 FROM sys.tables WHERE name = 'ChargeableCharConfig_History' AND schema_id = SCHEMA_ID('dbo'))
+   AND NOT EXISTS (
+       SELECT 1 FROM sys.partitions p
+       JOIN sys.tables t ON t.object_id = p.object_id
+       WHERE t.name = 'ChargeableCharConfig_History' AND p.data_compression = 2
+   )
+BEGIN
+    ALTER TABLE dbo.ChargeableCharConfig_History REBUILD WITH (DATA_COMPRESSION = PAGE);
+    PRINT 'ChargeableCharConfig_History: rebuilt with PAGE compression.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 3. Índices
+-- ═══════════════════════════════════════════════════════════════════════
+
+-- Un único vigente por (MedioId, Symbol).
+-- SQL Server trata NULL como "distinto" en índices únicos: (NULL,'$') colisiona consigo mismo
+-- → enforza exactamente 1 vigente global por símbolo (D7).
+IF NOT EXISTS (
+    SELECT 1 FROM sys.indexes
+    WHERE name = 'UX_ChargeableCharConfig_Vigente'
+      AND object_id = OBJECT_ID('dbo.ChargeableCharConfig')
+)
+BEGIN
+    CREATE UNIQUE INDEX UX_ChargeableCharConfig_Vigente
+        ON dbo.ChargeableCharConfig (MedioId, Symbol)
+        WHERE ValidTo IS NULL;
+    PRINT 'Index UX_ChargeableCharConfig_Vigente created.';
+END
+GO
+
+-- Cover para GetActiveForMedio y List.
+IF NOT EXISTS (
+    SELECT 1 FROM sys.indexes
+    WHERE name = 'IX_ChargeableCharConfig_Query'
+      AND object_id = OBJECT_ID('dbo.ChargeableCharConfig')
+)
+BEGIN
+    CREATE INDEX IX_ChargeableCharConfig_Query
+        ON dbo.ChargeableCharConfig (MedioId, Symbol, ValidFrom, ValidTo)
+        INCLUDE (PricePerUnit, IsActive, Category);
+    PRINT 'Index IX_ChargeableCharConfig_Query created.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 4. SP — dbo.usp_ChargeableCharConfig_InsertWithClose
+--    Cierre atómico forward-only: SERIALIZABLE + UPDLOCK + HOLDLOCK.
+--    @MedioId NULL = global; existencia validada sólo cuando NOT NULL.
+--    THROW 50404: Medio not found.
+--    THROW 50409: ForwardOnly — new ValidFrom must be > active.ValidFrom.
+--    Params de salida: @NewId (BIGINT), @ClosedId (BIGINT — NULL si primer precio).
+-- ═══════════════════════════════════════════════════════════════════════
+GO
+CREATE OR ALTER PROCEDURE dbo.usp_ChargeableCharConfig_InsertWithClose
+    @MedioId      INT           = NULL,
+    @Symbol       NVARCHAR(4),
+    @Category     NVARCHAR(32),
+    @PricePerUnit DECIMAL(18,4),
+    @ValidFrom    DATE,
+    @NewId        BIGINT OUTPUT,
+    @ClosedId     BIGINT OUTPUT
+AS
+BEGIN
+    SET NOCOUNT ON;
+    SET XACT_ABORT ON;
+    SET TRANSACTION ISOLATION LEVEL SERIALIZABLE;
+
+    BEGIN TRY
+        BEGIN TRANSACTION;
+
+        -- Validar MedioId sólo cuando se proporciona (NULL = global fallback siempre válido).
+        IF @MedioId IS NOT NULL
+           AND NOT EXISTS (SELECT 1 FROM dbo.Medio WITH (NOLOCK) WHERE Id = @MedioId)
+        BEGIN
+            ROLLBACK;
+            THROW 50404, 'Medio not found', 1;
+        END
+
+        -- Lee el vigente actual con bloqueo de rango para serialización.
+        DECLARE @ActiveId BIGINT, @ActiveValidFrom DATE;
+        SELECT TOP 1
+            @ActiveId        = Id,
+            @ActiveValidFrom = ValidFrom
+        FROM dbo.ChargeableCharConfig WITH (UPDLOCK, HOLDLOCK, ROWLOCK)
+        WHERE ((@MedioId IS NULL     AND MedioId IS NULL)
+            OR (@MedioId IS NOT NULL AND MedioId = @MedioId))
+          AND Symbol  = @Symbol
+          AND ValidTo IS NULL;
+
+        -- Forward-only estricto: new ValidFrom debe ser ESTRICTAMENTE mayor al activo.
+        IF @ActiveId IS NOT NULL AND @ValidFrom <= @ActiveValidFrom
+        BEGIN
+            ROLLBACK;
+            THROW 50409, 'ChargeableCharConfigForwardOnly: new ValidFrom must be > active.ValidFrom', 1;
+        END
+
+        -- Cierra el vigente previo: ValidTo = ValidFrom(nuevo) - 1 día.
+        IF @ActiveId IS NOT NULL
+        BEGIN
+            UPDATE dbo.ChargeableCharConfig
+               SET ValidTo = DATEADD(DAY, -1, @ValidFrom)
+             WHERE Id = @ActiveId;
+            SET @ClosedId = @ActiveId;
+        END
+        ELSE
+            SET @ClosedId = NULL;
+
+        -- Inserta el nuevo vigente.
+        INSERT INTO dbo.ChargeableCharConfig
+            (MedioId, Symbol, Category, PricePerUnit, ValidFrom, ValidTo, IsActive)
+        VALUES
+            (@MedioId, @Symbol, @Category, @PricePerUnit, @ValidFrom, NULL, 1);
+        SET @NewId = SCOPE_IDENTITY();
+
+        COMMIT TRANSACTION;
+    END TRY
+    BEGIN CATCH
+        IF XACT_STATE() <> 0 ROLLBACK TRANSACTION;
+        THROW;
+    END CATCH
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- 5. SP — dbo.usp_ChargeableCharConfig_GetActiveForMedio
+--    Resolución per-medio + global fallback: 1 fila por Symbol.
+--    CTE + ROW_NUMBER PARTITION BY Symbol ORDER BY per-medio(0) vs global(1).
+-- ═══════════════════════════════════════════════════════════════════════
+GO
+CREATE OR ALTER PROCEDURE dbo.usp_ChargeableCharConfig_GetActiveForMedio
+    @MedioId   INT,
+    @AsOfDate  DATE
+AS
+BEGIN
+    SET NOCOUNT ON;
+    WITH Candidates AS (
+        SELECT
+            Id, MedioId, Symbol, Category, PricePerUnit, ValidFrom, ValidTo, IsActive,
+            ROW_NUMBER() OVER (
+                PARTITION BY Symbol
+                ORDER BY
+                    CASE WHEN MedioId = @MedioId THEN 0 ELSE 1 END, -- prefer specific over global
+                    ValidFrom DESC
+            ) AS rn
+        FROM dbo.ChargeableCharConfig
+        WHERE IsActive   = 1
+          AND ValidFrom <= @AsOfDate
+          AND (ValidTo IS NULL OR ValidTo >= @AsOfDate)
+          AND (MedioId = @MedioId OR MedioId IS NULL)
+    )
+    SELECT Id, MedioId, Symbol, Category, PricePerUnit, ValidFrom, ValidTo, IsActive
+    FROM   Candidates
+    WHERE  rn = 1;
+END
+GO
+
+PRINT '';
+PRINT 'V021 applied — dbo.ChargeableCharConfig (temporal, retention 10y) + UX_ChargeableCharConfig_Vigente + IX_ChargeableCharConfig_Query + usp_ChargeableCharConfig_InsertWithClose + usp_ChargeableCharConfig_GetActiveForMedio.';
+PRINT 'Next migration: V022 (seed ChargeableCharConfig).';
+GO

database/migrations/V022_ROLLBACK.sql

@@ -0,0 +1,23 @@
+-- V022_ROLLBACK.sql
+-- PRC-001: Reversa de V022__seed_chargeable_char_config.sql.
+--
+-- Elimina las 4 filas globales de seed (MedioId NULL, símbolos $/%/!/¡, ValidTo NULL).
+-- Solo elimina las filas vigentes (ValidTo IS NULL) para no romper el historial temporal.
+--
+-- ADVERTENCIA: si alguna de estas filas fue cerrada (ValidTo SET), el rollback las ignora
+--   (ya no son vigentes). La historia temporal queda intacta.
+-- Run on: SIGCM2 (dev), SIGCM2_Test_App, SIGCM2_Test_Api.
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+DELETE FROM dbo.ChargeableCharConfig
+WHERE MedioId IS NULL
+  AND Symbol IN (N'$', N'%', N'!', N'¡')
+  AND ValidTo IS NULL;
+GO
+
+PRINT 'V022 rollback complete — global seed rows ($, %, !, ¡) removed.';
+GO

database/migrations/V022__seed_chargeable_char_config.sql

@@ -0,0 +1,44 @@
+-- V022__seed_chargeable_char_config.sql
+-- PRC-001: seed de las 4 configuraciones globales de caracteres tasables por defecto.
+--
+-- Cambios:
+--   1. Inserta 4 filas globales (MedioId NULL): $, %, !, ¡ — precios placeholder 1.0000.
+--      El equipo de negocio seteará los valores reales desde el CMS.
+--
+-- Patrón: MERGE idempotente ON (MedioId IS NULL AND Symbol AND ValidTo IS NULL).
+-- Idempotente: seguro para re-ejecutar.
+-- Reversa: V022_ROLLBACK.sql.
+-- Run on: SIGCM2 (dev), SIGCM2_Test_App, SIGCM2_Test_Api.
+--
+-- Depends on: V021 (dbo.ChargeableCharConfig must exist).
+--
+-- Notas:
+--   - MedioId NULL = global fallback; aplica a todos los medios a menos que exista
+--     una fila per-medio más específica (resolución en usp_ChargeableCharConfig_GetActiveForMedio).
+--   - ValidFrom = 2026-01-01: retroactivo al inicio del año fiscal 2026.
+--   - ValidTo NULL = vigente (sin fecha de cierre).
+--   - PricePerUnit 1.0000 son placeholders — CONFIRMAR con el área de tasación.
+--
+-- SDD Design: engram sdd/prc-001-word-counter-spike/design (§3.3)
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+MERGE dbo.ChargeableCharConfig AS t
+USING (VALUES
+    (NULL, N'$',  N'Currency',    CAST(1.0000 AS DECIMAL(18,4)), CAST('2026-01-01' AS DATE)),
+    (NULL, N'%',  N'Percentage',  CAST(1.0000 AS DECIMAL(18,4)), CAST('2026-01-01' AS DATE)),
+    (NULL, N'!',  N'Exclamation', CAST(1.0000 AS DECIMAL(18,4)), CAST('2026-01-01' AS DATE)),
+    (NULL, N'¡',  N'Exclamation', CAST(1.0000 AS DECIMAL(18,4)), CAST('2026-01-01' AS DATE))
+) AS s (MedioId, Symbol, Category, PricePerUnit, ValidFrom)
+ON (t.MedioId IS NULL AND s.MedioId IS NULL AND t.Symbol = s.Symbol AND t.ValidTo IS NULL)
+WHEN NOT MATCHED THEN
+    INSERT (MedioId, Symbol, Category, PricePerUnit, ValidFrom, ValidTo, IsActive)
+    VALUES (s.MedioId, s.Symbol, s.Category, s.PricePerUnit, s.ValidFrom, NULL, 1);
+GO
+
+PRINT 'V022 applied — 4 global ChargeableCharConfig defaults seeded ($, %, !, ¡).';
+PRINT 'NOTE: PricePerUnit values are placeholders (1.0000). Update via CMS before going live.';
+GO

database/migrations/V023_ROLLBACK.sql

@@ -0,0 +1,246 @@
+-- V023_ROLLBACK.sql
+-- PRC-001: Reversa de V023__refactor_chargeable_char_config_to_product_type.sql.
+--
+-- ADVERTENCIA: rollback destructivo — elimina ProductTypeId y restaura MedioId.
+--   - Todos los datos de ProductTypeId se pierden.
+--   - Las filas globales (ProductTypeId NULL) se preservan como globales (MedioId NULL).
+--   - El historial temporal puede quedar inconsistente si la tabla fue modificada después.
+--
+-- Solo para uso en DEV/TEST. No ejecutar en producción si hay datos de ProductTypeId.
+-- Run on: SIGCM2 (dev), SIGCM2_Test_App, SIGCM2_Test_Api.
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- ─── 1. Drop new SPs ────────────────────────────────────────────────────────
+
+IF OBJECT_ID('dbo.usp_ChargeableCharConfig_ReactivateWithGuard', 'P') IS NOT NULL
+BEGIN
+    DROP PROCEDURE dbo.usp_ChargeableCharConfig_ReactivateWithGuard;
+    PRINT 'V023 ROLLBACK: usp_ChargeableCharConfig_ReactivateWithGuard dropped.';
+END
+GO
+
+IF OBJECT_ID('dbo.usp_ChargeableCharConfig_GetActiveForProductType', 'P') IS NOT NULL
+BEGIN
+    DROP PROCEDURE dbo.usp_ChargeableCharConfig_GetActiveForProductType;
+    PRINT 'V023 ROLLBACK: usp_ChargeableCharConfig_GetActiveForProductType dropped.';
+END
+GO
+
+IF OBJECT_ID('dbo.usp_ChargeableCharConfig_InsertWithClose', 'P') IS NOT NULL
+BEGIN
+    DROP PROCEDURE dbo.usp_ChargeableCharConfig_InsertWithClose;
+    PRINT 'V023 ROLLBACK: usp_ChargeableCharConfig_InsertWithClose dropped.';
+END
+GO
+
+-- ─── 2. Reverse table alterations if ProductTypeId column exists ─────────────
+
+IF EXISTS (SELECT 1 FROM sys.tables WHERE name = 'ChargeableCharConfig' AND schema_id = SCHEMA_ID('dbo'))
+   AND EXISTS (SELECT 1 FROM sys.columns
+               WHERE object_id = OBJECT_ID('dbo.ChargeableCharConfig')
+                 AND name = 'ProductTypeId')
+BEGIN
+    -- 2a. Turn off SYSTEM_VERSIONING
+    ALTER TABLE dbo.ChargeableCharConfig SET (SYSTEM_VERSIONING = OFF);
+    PRINT 'V023 ROLLBACK: SYSTEM_VERSIONING = OFF.';
+
+    -- 2b. Drop indexes on ProductTypeId
+    IF EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'UX_ChargeableCharConfig_Vigente'
+               AND object_id = OBJECT_ID('dbo.ChargeableCharConfig'))
+    BEGIN
+        DROP INDEX UX_ChargeableCharConfig_Vigente ON dbo.ChargeableCharConfig;
+        PRINT 'V023 ROLLBACK: UX_ChargeableCharConfig_Vigente dropped.';
+    END
+
+    IF EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'IX_ChargeableCharConfig_Query'
+               AND object_id = OBJECT_ID('dbo.ChargeableCharConfig'))
+    BEGIN
+        DROP INDEX IX_ChargeableCharConfig_Query ON dbo.ChargeableCharConfig;
+        PRINT 'V023 ROLLBACK: IX_ChargeableCharConfig_Query dropped.';
+    END
+
+    -- 2c. Drop FK to ProductType
+    DECLARE @fk_pt sysname;
+    SELECT @fk_pt = name
+      FROM sys.foreign_keys
+     WHERE parent_object_id = OBJECT_ID('dbo.ChargeableCharConfig')
+       AND referenced_object_id = OBJECT_ID('dbo.ProductType');
+    IF @fk_pt IS NOT NULL
+    BEGIN
+        EXEC('ALTER TABLE dbo.ChargeableCharConfig DROP CONSTRAINT ' + @fk_pt);
+        PRINT 'V023 ROLLBACK: FK_ChargeableCharConfig_ProductType dropped.';
+    END
+
+    -- 2d. Drop NonNegative price check; restore Positive check
+    IF EXISTS (SELECT 1 FROM sys.check_constraints
+               WHERE name = 'CK_ChargeableCharConfig_Price_NonNegative'
+                 AND parent_object_id = OBJECT_ID('dbo.ChargeableCharConfig'))
+    BEGIN
+        ALTER TABLE dbo.ChargeableCharConfig DROP CONSTRAINT CK_ChargeableCharConfig_Price_NonNegative;
+        PRINT 'V023 ROLLBACK: CK_ChargeableCharConfig_Price_NonNegative dropped.';
+    END
+
+    IF NOT EXISTS (SELECT 1 FROM sys.check_constraints
+                   WHERE name = 'CK_ChargeableCharConfig_Price_Positive'
+                     AND parent_object_id = OBJECT_ID('dbo.ChargeableCharConfig'))
+    BEGIN
+        ALTER TABLE dbo.ChargeableCharConfig
+            ADD CONSTRAINT CK_ChargeableCharConfig_Price_Positive CHECK (PricePerUnit > 0);
+        PRINT 'V023 ROLLBACK: CK_ChargeableCharConfig_Price_Positive restored.';
+    END
+
+    -- 2e. Drop ProductTypeId column from main + history
+    ALTER TABLE dbo.ChargeableCharConfig DROP COLUMN ProductTypeId;
+    PRINT 'V023 ROLLBACK: ProductTypeId dropped from ChargeableCharConfig.';
+
+    IF EXISTS (SELECT 1 FROM sys.columns
+               WHERE object_id = OBJECT_ID('dbo.ChargeableCharConfig_History')
+                 AND name = 'ProductTypeId')
+    BEGIN
+        ALTER TABLE dbo.ChargeableCharConfig_History DROP COLUMN ProductTypeId;
+        PRINT 'V023 ROLLBACK: ProductTypeId dropped from ChargeableCharConfig_History.';
+    END
+
+    -- 2f. Restore MedioId column
+    ALTER TABLE dbo.ChargeableCharConfig ADD MedioId INT NULL;
+    ALTER TABLE dbo.ChargeableCharConfig_History ADD MedioId INT NULL;
+    PRINT 'V023 ROLLBACK: MedioId restored.';
+
+    -- 2g. Restore FK to Medio
+    ALTER TABLE dbo.ChargeableCharConfig
+        ADD CONSTRAINT FK_ChargeableCharConfig_Medio
+        FOREIGN KEY (MedioId) REFERENCES dbo.Medio(Id) ON DELETE NO ACTION;
+    PRINT 'V023 ROLLBACK: FK_ChargeableCharConfig_Medio restored.';
+
+    -- 2h. Restore indexes on MedioId
+    CREATE UNIQUE NONCLUSTERED INDEX UX_ChargeableCharConfig_Vigente
+        ON dbo.ChargeableCharConfig (MedioId, Symbol)
+        WHERE ValidTo IS NULL;
+    PRINT 'V023 ROLLBACK: UX_ChargeableCharConfig_Vigente restored (MedioId).';
+
+    CREATE NONCLUSTERED INDEX IX_ChargeableCharConfig_Query
+        ON dbo.ChargeableCharConfig (MedioId, Symbol, ValidFrom, ValidTo)
+        INCLUDE (PricePerUnit, IsActive, Category);
+    PRINT 'V023 ROLLBACK: IX_ChargeableCharConfig_Query restored (MedioId).';
+
+    -- 2i. Restore SYSTEM_VERSIONING
+    ALTER TABLE dbo.ChargeableCharConfig
+        SET (SYSTEM_VERSIONING = ON (
+            HISTORY_TABLE = dbo.ChargeableCharConfig_History,
+            HISTORY_RETENTION_PERIOD = 10 YEARS
+        ));
+    PRINT 'V023 ROLLBACK: SYSTEM_VERSIONING = ON restored.';
+END
+ELSE
+    PRINT 'V023 ROLLBACK: ProductTypeId column not found — table already in MedioId state or missing, skipping.';
+GO
+
+-- ─── 3. Restore original SPs ────────────────────────────────────────────────
+
+IF OBJECT_ID('dbo.usp_ChargeableCharConfig_InsertWithClose', 'P') IS NULL
+    EXEC('CREATE PROCEDURE dbo.usp_ChargeableCharConfig_InsertWithClose AS RETURN 0');
+GO
+
+ALTER PROCEDURE dbo.usp_ChargeableCharConfig_InsertWithClose
+    @MedioId      INT           = NULL,
+    @Symbol       NVARCHAR(4),
+    @Category     NVARCHAR(32),
+    @PricePerUnit DECIMAL(18,4),
+    @ValidFrom    DATE,
+    @NewId        BIGINT OUTPUT,
+    @ClosedId     BIGINT OUTPUT
+AS
+BEGIN
+    SET NOCOUNT ON;
+    SET XACT_ABORT ON;
+    SET TRANSACTION ISOLATION LEVEL SERIALIZABLE;
+
+    BEGIN TRY
+        BEGIN TRANSACTION;
+
+        IF @MedioId IS NOT NULL
+           AND NOT EXISTS (SELECT 1 FROM dbo.Medio WITH (NOLOCK) WHERE Id = @MedioId)
+        BEGIN
+            ROLLBACK;
+            THROW 50404, 'Medio not found', 1;
+        END
+
+        DECLARE @ActiveId BIGINT, @ActiveValidFrom DATE;
+        SELECT TOP 1
+            @ActiveId        = Id,
+            @ActiveValidFrom = ValidFrom
+        FROM dbo.ChargeableCharConfig WITH (UPDLOCK, HOLDLOCK, ROWLOCK)
+        WHERE ((@MedioId IS NULL     AND MedioId IS NULL)
+            OR (@MedioId IS NOT NULL AND MedioId = @MedioId))
+          AND Symbol  = @Symbol
+          AND ValidTo IS NULL;
+
+        IF @ActiveId IS NOT NULL AND @ValidFrom <= @ActiveValidFrom
+        BEGIN
+            ROLLBACK;
+            THROW 50409, 'ChargeableCharConfigForwardOnly: new ValidFrom must be > active.ValidFrom', 1;
+        END
+
+        IF @ActiveId IS NOT NULL
+        BEGIN
+            UPDATE dbo.ChargeableCharConfig
+               SET ValidTo = DATEADD(DAY, -1, @ValidFrom)
+             WHERE Id = @ActiveId;
+            SET @ClosedId = @ActiveId;
+        END
+        ELSE
+            SET @ClosedId = NULL;
+
+        INSERT INTO dbo.ChargeableCharConfig
+            (MedioId, Symbol, Category, PricePerUnit, ValidFrom, ValidTo, IsActive)
+        VALUES
+            (@MedioId, @Symbol, @Category, @PricePerUnit, @ValidFrom, NULL, 1);
+        SET @NewId = SCOPE_IDENTITY();
+
+        COMMIT TRANSACTION;
+    END TRY
+    BEGIN CATCH
+        IF XACT_STATE() <> 0 ROLLBACK TRANSACTION;
+        THROW;
+    END CATCH
+END
+GO
+
+IF OBJECT_ID('dbo.usp_ChargeableCharConfig_GetActiveForMedio', 'P') IS NULL
+    EXEC('CREATE PROCEDURE dbo.usp_ChargeableCharConfig_GetActiveForMedio AS RETURN 0');
+GO
+
+ALTER PROCEDURE dbo.usp_ChargeableCharConfig_GetActiveForMedio
+    @MedioId  INT,
+    @AsOfDate DATE
+AS
+BEGIN
+    SET NOCOUNT ON;
+    WITH Candidates AS (
+        SELECT
+            Id, MedioId, Symbol, Category, PricePerUnit, ValidFrom, ValidTo, IsActive,
+            ROW_NUMBER() OVER (
+                PARTITION BY Symbol
+                ORDER BY
+                    CASE WHEN MedioId = @MedioId THEN 0 ELSE 1 END,
+                    ValidFrom DESC
+            ) AS rn
+        FROM dbo.ChargeableCharConfig
+        WHERE IsActive   = 1
+          AND ValidFrom <= @AsOfDate
+          AND (ValidTo IS NULL OR ValidTo >= @AsOfDate)
+          AND (MedioId = @MedioId OR MedioId IS NULL)
+    )
+    SELECT Id, MedioId, Symbol, Category, PricePerUnit, ValidFrom, ValidTo, IsActive
+    FROM   Candidates
+    WHERE  rn = 1;
+END
+GO
+
+PRINT '';
+PRINT 'V023 ROLLBACK complete — ChargeableCharConfig restored to MedioId model.';
+GO

database/migrations/V023__refactor_chargeable_char_config_to_product_type.sql

@@ -0,0 +1,414 @@
+-- V023__refactor_chargeable_char_config_to_product_type.sql
+-- PRC-001 scope delta: ChargeableCharConfig per ProductType (reemplaza per-Medio).
+--
+-- Cambios:
+--   1. DROP MedioId + FK_ChargeableCharConfig_Medio + índices que lo referencian.
+--   2. ADD ProductTypeId (nullable = global fallback) + FK_ChargeableCharConfig_ProductType.
+--   3. Recrea índices con ProductTypeId (UX_Vigente + IX_Query).
+--   4. DROP+CREATE usp_ChargeableCharConfig_InsertWithClose (@MedioId → @ProductTypeId).
+--   5. DROP usp_ChargeableCharConfig_GetActiveForMedio + CREATE usp_ChargeableCharConfig_GetActiveForProductType.
+--   6. NEW SP usp_ChargeableCharConfig_ReactivateWithGuard (opción A+guard para feature 3).
+--   7. DROP CK_ChargeableCharConfig_Price_Positive (se permite 0.0000 para opt-in billing).
+--      Reemplaza con CK_ChargeableCharConfig_Price_NonNegative (>= 0).
+--
+-- Patrón: idempotente con IF EXISTS guards. Bloque principal protegido por la presencia
+--         de la columna MedioId — si no existe ya fue refactorizada, el bloque no ejecuta.
+-- SYSTEM_VERSIONING: OFF al inicio del ALTER block, ON al final (con history table + retention).
+-- Depende de: V017 (dbo.ProductType debe existir).
+-- Reversa: V023_ROLLBACK.sql.
+-- Run on: SIGCM2 (dev), SIGCM2_Test_App, SIGCM2_Test_Api.
+--
+-- SDD Design: engram sdd/prc-001-word-counter-spike/design
+-- Scope delta: engram sdd/prc-001-word-counter-spike/scope-delta-1
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- Bloque principal: solo ejecuta si la tabla existe Y todavía tiene MedioId
+-- (guard idempotente: si ya fue refactorizada, el bloque se saltea completo).
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF EXISTS (SELECT 1 FROM sys.tables WHERE name = 'ChargeableCharConfig' AND schema_id = SCHEMA_ID('dbo'))
+   AND EXISTS (SELECT 1 FROM sys.columns
+               WHERE object_id = OBJECT_ID('dbo.ChargeableCharConfig')
+                 AND name = 'MedioId')
+BEGIN
+    PRINT 'V023: MedioId column found — proceeding with refactor.';
+
+    -- ─── 1. Turn OFF SYSTEM_VERSIONING (idempotent — skip if already OFF) ───
+    IF EXISTS (SELECT 1 FROM sys.tables
+               WHERE name = 'ChargeableCharConfig'
+                 AND schema_id = SCHEMA_ID('dbo')
+                 AND temporal_type = 2)  -- 2 = SYSTEM_VERSIONED_TEMPORAL_TABLE
+    BEGIN
+        ALTER TABLE dbo.ChargeableCharConfig SET (SYSTEM_VERSIONING = OFF);
+        PRINT 'V023: SYSTEM_VERSIONING = OFF.';
+    END
+    ELSE
+        PRINT 'V023: SYSTEM_VERSIONING already OFF — skipping.';
+
+    -- ─── 2. Drop indexes that reference MedioId ────────────────────────
+    IF EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'UX_ChargeableCharConfig_Vigente'
+               AND object_id = OBJECT_ID('dbo.ChargeableCharConfig'))
+    BEGIN
+        DROP INDEX UX_ChargeableCharConfig_Vigente ON dbo.ChargeableCharConfig;
+        PRINT 'V023: UX_ChargeableCharConfig_Vigente dropped.';
+    END
+
+    IF EXISTS (SELECT 1 FROM sys.indexes WHERE name = 'IX_ChargeableCharConfig_Query'
+               AND object_id = OBJECT_ID('dbo.ChargeableCharConfig'))
+    BEGIN
+        DROP INDEX IX_ChargeableCharConfig_Query ON dbo.ChargeableCharConfig;
+        PRINT 'V023: IX_ChargeableCharConfig_Query dropped.';
+    END
+
+    -- ─── 3. Drop FK to Medio ────────────────────────────────────────────
+    DECLARE @fk_name sysname;
+    SELECT @fk_name = name
+      FROM sys.foreign_keys
+     WHERE parent_object_id = OBJECT_ID('dbo.ChargeableCharConfig')
+       AND referenced_object_id = OBJECT_ID('dbo.Medio');
+    IF @fk_name IS NOT NULL
+    BEGIN
+        EXEC('ALTER TABLE dbo.ChargeableCharConfig DROP CONSTRAINT ' + @fk_name);
+        PRINT 'V023: FK_ChargeableCharConfig_Medio dropped.';
+    END
+
+    -- ─── 4. Drop MedioId column (drop DF constraint first if present) ───
+    DECLARE @df_medio sysname;
+    SELECT @df_medio = dc.name
+      FROM sys.default_constraints dc
+      JOIN sys.columns c ON c.default_object_id = dc.object_id
+     WHERE c.object_id = OBJECT_ID('dbo.ChargeableCharConfig')
+       AND c.name = 'MedioId';
+    IF @df_medio IS NOT NULL
+    BEGIN
+        EXEC('ALTER TABLE dbo.ChargeableCharConfig DROP CONSTRAINT ' + @df_medio);
+        PRINT 'V023: Default constraint on MedioId dropped.';
+    END
+
+    ALTER TABLE dbo.ChargeableCharConfig DROP COLUMN MedioId;
+    PRINT 'V023: MedioId column dropped from ChargeableCharConfig.';
+
+    -- Drop MedioId from history table if present
+    IF EXISTS (SELECT 1 FROM sys.columns
+               WHERE object_id = OBJECT_ID('dbo.ChargeableCharConfig_History')
+                 AND name = 'MedioId')
+    BEGIN
+        -- Drop default constraint on history MedioId if any
+        DECLARE @df_hist_medio sysname;
+        SELECT @df_hist_medio = dc.name
+          FROM sys.default_constraints dc
+          JOIN sys.columns c ON c.default_object_id = dc.object_id
+         WHERE c.object_id = OBJECT_ID('dbo.ChargeableCharConfig_History')
+           AND c.name = 'MedioId';
+        IF @df_hist_medio IS NOT NULL
+            EXEC('ALTER TABLE dbo.ChargeableCharConfig_History DROP CONSTRAINT ' + @df_hist_medio);
+
+        ALTER TABLE dbo.ChargeableCharConfig_History DROP COLUMN MedioId;
+        PRINT 'V023: MedioId column dropped from ChargeableCharConfig_History.';
+    END
+
+    -- ─── 5. Drop CK_Price_Positive, replace with CK_Price_NonNegative ──
+    --    V024 seeds PricePerUnit = 0.0000 (opt-in billing). Old check (> 0) would block it.
+    IF EXISTS (SELECT 1 FROM sys.check_constraints
+               WHERE name = 'CK_ChargeableCharConfig_Price_Positive'
+                 AND parent_object_id = OBJECT_ID('dbo.ChargeableCharConfig'))
+    BEGIN
+        ALTER TABLE dbo.ChargeableCharConfig DROP CONSTRAINT CK_ChargeableCharConfig_Price_Positive;
+        PRINT 'V023: CK_ChargeableCharConfig_Price_Positive dropped.';
+    END
+
+    IF NOT EXISTS (SELECT 1 FROM sys.check_constraints
+                   WHERE name = 'CK_ChargeableCharConfig_Price_NonNegative'
+                     AND parent_object_id = OBJECT_ID('dbo.ChargeableCharConfig'))
+    BEGIN
+        ALTER TABLE dbo.ChargeableCharConfig
+            ADD CONSTRAINT CK_ChargeableCharConfig_Price_NonNegative
+            CHECK (PricePerUnit >= 0);
+        PRINT 'V023: CK_ChargeableCharConfig_Price_NonNegative added (>= 0, opt-in billing).';
+    END
+
+    -- ─── 6. Add ProductTypeId column ────────────────────────────────────
+    ALTER TABLE dbo.ChargeableCharConfig
+        ADD ProductTypeId INT NULL;  -- NULL = global fallback
+    PRINT 'V023: ProductTypeId column added to ChargeableCharConfig.';
+
+    ALTER TABLE dbo.ChargeableCharConfig_History
+        ADD ProductTypeId INT NULL;
+    PRINT 'V023: ProductTypeId column added to ChargeableCharConfig_History.';
+
+    -- ─── 7. Add FK to ProductType ────────────────────────────────────────
+    ALTER TABLE dbo.ChargeableCharConfig
+        ADD CONSTRAINT FK_ChargeableCharConfig_ProductType
+        FOREIGN KEY (ProductTypeId) REFERENCES dbo.ProductType(Id) ON DELETE NO ACTION;
+    PRINT 'V023: FK_ChargeableCharConfig_ProductType added.';
+
+    -- ─── 8. Recreate filtered unique index with ProductTypeId ────────────
+    -- 1 vigente per (ProductTypeId, Symbol). NULL ProductTypeId = global fallback.
+    -- SQL Server trata NULL como "distinto" en unique indexes → enforza 1 vigente global.
+    CREATE UNIQUE NONCLUSTERED INDEX UX_ChargeableCharConfig_Vigente
+        ON dbo.ChargeableCharConfig (ProductTypeId, Symbol)
+        WHERE ValidTo IS NULL;
+    PRINT 'V023: UX_ChargeableCharConfig_Vigente recreated (ProductTypeId, Symbol).';
+
+    -- ─── 9. Recreate cover index with ProductTypeId ──────────────────────
+    CREATE NONCLUSTERED INDEX IX_ChargeableCharConfig_Query
+        ON dbo.ChargeableCharConfig (ProductTypeId, Symbol, ValidFrom, ValidTo)
+        INCLUDE (PricePerUnit, IsActive, Category);
+    PRINT 'V023: IX_ChargeableCharConfig_Query recreated (ProductTypeId).';
+
+    -- ─── 10. Turn SYSTEM_VERSIONING back ON ──────────────────────────────
+    ALTER TABLE dbo.ChargeableCharConfig
+        SET (SYSTEM_VERSIONING = ON (
+            HISTORY_TABLE = dbo.ChargeableCharConfig_History,
+            HISTORY_RETENTION_PERIOD = 10 YEARS
+        ));
+    PRINT 'V023: SYSTEM_VERSIONING = ON (history: dbo.ChargeableCharConfig_History, retention: 10 years).';
+END
+ELSE
+BEGIN
+    IF NOT EXISTS (SELECT 1 FROM sys.tables WHERE name = 'ChargeableCharConfig' AND schema_id = SCHEMA_ID('dbo'))
+        PRINT 'V023: dbo.ChargeableCharConfig does not exist — skipping table refactor.';
+    ELSE
+        PRINT 'V023: MedioId column not found — table already refactored, skipping.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- SP: usp_ChargeableCharConfig_InsertWithClose (@ProductTypeId replaces @MedioId)
+--     Cierre atómico forward-only: SERIALIZABLE + UPDLOCK + HOLDLOCK.
+--     @ProductTypeId NULL = global; FK validada solo cuando NOT NULL (via referential integrity).
+--     THROW 50404: ProductType not found.
+--     THROW 50409: ForwardOnly — new ValidFrom must be > active.ValidFrom.
+--     Output: @NewId (BIGINT), @ClosedId (BIGINT — NULL if first price for symbol).
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF OBJECT_ID('dbo.usp_ChargeableCharConfig_InsertWithClose', 'P') IS NOT NULL
+    DROP PROCEDURE dbo.usp_ChargeableCharConfig_InsertWithClose;
+GO
+
+CREATE PROCEDURE dbo.usp_ChargeableCharConfig_InsertWithClose
+    @ProductTypeId INT           = NULL,
+    @Symbol        NVARCHAR(4),
+    @Category      NVARCHAR(32),
+    @PricePerUnit  DECIMAL(18,4),
+    @ValidFrom     DATE,
+    @NewId         BIGINT OUTPUT,
+    @ClosedId      BIGINT OUTPUT
+AS
+BEGIN
+    SET NOCOUNT ON;
+    SET XACT_ABORT ON;
+    SET TRANSACTION ISOLATION LEVEL SERIALIZABLE;
+
+    BEGIN TRY
+        BEGIN TRANSACTION;
+
+        -- Validate ProductTypeId only when provided (NULL = global fallback, always valid).
+        -- FK constraint handles referential integrity; we throw 50404 explicitly for better UX.
+        IF @ProductTypeId IS NOT NULL
+           AND NOT EXISTS (SELECT 1 FROM dbo.ProductType WITH (NOLOCK) WHERE Id = @ProductTypeId)
+        BEGIN
+            ROLLBACK;
+            THROW 50404, 'ProductType not found', 1;
+        END
+
+        -- Read current vigente with range lock for serialization.
+        DECLARE @ActiveId BIGINT, @ActiveValidFrom DATE;
+        SELECT TOP 1
+            @ActiveId        = Id,
+            @ActiveValidFrom = ValidFrom
+        FROM dbo.ChargeableCharConfig WITH (UPDLOCK, HOLDLOCK, ROWLOCK)
+        WHERE ((@ProductTypeId IS NULL     AND ProductTypeId IS NULL)
+            OR (@ProductTypeId IS NOT NULL AND ProductTypeId = @ProductTypeId))
+          AND Symbol  = @Symbol
+          AND ValidTo IS NULL;
+
+        -- Forward-only strict: new ValidFrom must be STRICTLY greater than active.ValidFrom.
+        IF @ActiveId IS NOT NULL AND @ValidFrom <= @ActiveValidFrom
+        BEGIN
+            ROLLBACK;
+            THROW 50409, 'ChargeableCharConfigForwardOnly: new ValidFrom must be > active.ValidFrom', 1;
+        END
+
+        -- Close the current vigente: ValidTo = new ValidFrom - 1 day.
+        IF @ActiveId IS NOT NULL
+        BEGIN
+            UPDATE dbo.ChargeableCharConfig
+               SET ValidTo = DATEADD(DAY, -1, @ValidFrom)
+             WHERE Id = @ActiveId;
+            SET @ClosedId = @ActiveId;
+        END
+        ELSE
+            SET @ClosedId = NULL;
+
+        -- Insert the new vigente.
+        INSERT INTO dbo.ChargeableCharConfig
+            (ProductTypeId, Symbol, Category, PricePerUnit, ValidFrom, ValidTo, IsActive)
+        VALUES
+            (@ProductTypeId, @Symbol, @Category, @PricePerUnit, @ValidFrom, NULL, 1);
+        SET @NewId = SCOPE_IDENTITY();
+
+        COMMIT TRANSACTION;
+    END TRY
+    BEGIN CATCH
+        IF XACT_STATE() <> 0 ROLLBACK TRANSACTION;
+        THROW;
+    END CATCH
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- SP: drop old GetActiveForMedio (renamed to GetActiveForProductType)
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF OBJECT_ID('dbo.usp_ChargeableCharConfig_GetActiveForMedio', 'P') IS NOT NULL
+BEGIN
+    DROP PROCEDURE dbo.usp_ChargeableCharConfig_GetActiveForMedio;
+    PRINT 'V023: usp_ChargeableCharConfig_GetActiveForMedio dropped.';
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- SP: usp_ChargeableCharConfig_GetActiveForProductType
+--     Resolución per-ProductType + global fallback: 1 fila por Symbol.
+--     CTE + ROW_NUMBER PARTITION BY Symbol ORDER BY per-PT(0) vs global(1).
+--     @ProductTypeId: the specific product type to resolve for.
+--     @AsOfDate: resolve active rows as of this date (for pricing snapshot).
+-- ═══════════════════════════════════════════════════════════════════════
+
+CREATE PROCEDURE dbo.usp_ChargeableCharConfig_GetActiveForProductType
+    @ProductTypeId INT,
+    @AsOfDate      DATE
+AS
+BEGIN
+    SET NOCOUNT ON;
+    WITH Candidates AS (
+        SELECT
+            Id, ProductTypeId, Symbol, Category, PricePerUnit, ValidFrom, ValidTo, IsActive,
+            ROW_NUMBER() OVER (
+                PARTITION BY Symbol
+                ORDER BY
+                    CASE WHEN ProductTypeId = @ProductTypeId THEN 0 ELSE 1 END, -- prefer specific over global
+                    ValidFrom DESC
+            ) AS rn
+        FROM dbo.ChargeableCharConfig
+        WHERE IsActive   = 1
+          AND ValidFrom <= @AsOfDate
+          AND (ValidTo IS NULL OR ValidTo >= @AsOfDate)
+          AND (ProductTypeId = @ProductTypeId OR ProductTypeId IS NULL)
+    )
+    SELECT Id, ProductTypeId, Symbol, Category, PricePerUnit, ValidFrom, ValidTo, IsActive
+    FROM   Candidates
+    WHERE  rn = 1;
+END
+GO
+
+-- ═══════════════════════════════════════════════════════════════════════
+-- SP: usp_ChargeableCharConfig_ReactivateWithGuard (NEW — feature 3 of scope delta)
+--     Opción A+guard: literal undo of the last close for (ProductTypeId, Symbol).
+--     Guards:
+--       - Row must exist → THROW 50404
+--       - Row must be closed (ValidTo IS NOT NULL, IsActive = 0) → THROW 50410 if already active
+--       - No vigente currently exists for (ProductTypeId, Symbol) → THROW 50411
+--       - No posterior rows exist for (ProductTypeId, Symbol) → THROW 50412
+--     On success: UPDATE IsActive = 1, ValidTo = NULL (literal undo).
+--     Preserves forward-only invariant and maintains clean history.
+-- ═══════════════════════════════════════════════════════════════════════
+
+IF OBJECT_ID('dbo.usp_ChargeableCharConfig_ReactivateWithGuard', 'P') IS NOT NULL
+    DROP PROCEDURE dbo.usp_ChargeableCharConfig_ReactivateWithGuard;
+GO
+
+CREATE PROCEDURE dbo.usp_ChargeableCharConfig_ReactivateWithGuard
+    @Id BIGINT
+AS
+BEGIN
+    SET NOCOUNT ON;
+    SET XACT_ABORT ON;
+    SET TRANSACTION ISOLATION LEVEL SERIALIZABLE;
+
+    BEGIN TRY
+        BEGIN TRANSACTION;
+
+        -- Step 1: Lock + load target row.
+        DECLARE @ProductTypeId INT, @Symbol NVARCHAR(4), @ValidTo DATE, @IsActive BIT;
+        SELECT @ProductTypeId = ProductTypeId,
+               @Symbol        = Symbol,
+               @ValidTo       = ValidTo,
+               @IsActive      = IsActive
+          FROM dbo.ChargeableCharConfig WITH (UPDLOCK, HOLDLOCK)
+         WHERE Id = @Id;
+
+        IF @@ROWCOUNT = 0
+        BEGIN
+            ROLLBACK TRANSACTION;
+            THROW 50404, 'ChargeableCharConfig row not found', 1;
+        END
+
+        -- Step 2: Row must be closed (ValidTo IS NOT NULL and IsActive = 0).
+        --         If it is currently active (ValidTo IS NULL), reactivation is nonsensical.
+        IF @ValidTo IS NULL
+        BEGIN
+            ROLLBACK TRANSACTION;
+            THROW 50410, 'Row is already active — reactivation not needed', 1;
+        END
+
+        -- Step 3: GUARD — no vigente currently for (ProductTypeId, Symbol).
+        --         Prevents re-opening a row while another is already vigente.
+        IF EXISTS (
+            SELECT 1 FROM dbo.ChargeableCharConfig
+             WHERE ((ProductTypeId = @ProductTypeId) OR (ProductTypeId IS NULL AND @ProductTypeId IS NULL))
+               AND Symbol  = @Symbol
+               AND ValidTo IS NULL
+        )
+        BEGIN
+            ROLLBACK TRANSACTION;
+            THROW 50411, 'A current active row already exists for this ProductType/Symbol — cannot reactivate', 1;
+        END
+
+        -- Step 4: GUARD — no posterior rows exist for (ProductTypeId, Symbol) after @ValidTo.
+        --         Ensures this is the LAST closed row; reactivating an older row would violate
+        --         forward-only ordering of the temporal chain.
+        IF EXISTS (
+            SELECT 1 FROM dbo.ChargeableCharConfig
+             WHERE ((ProductTypeId = @ProductTypeId) OR (ProductTypeId IS NULL AND @ProductTypeId IS NULL))
+               AND Symbol    = @Symbol
+               AND ValidFrom > @ValidTo
+               AND Id        <> @Id
+        )
+        BEGIN
+            ROLLBACK TRANSACTION;
+            THROW 50412, 'Posterior rows exist for this ProductType/Symbol — reactivation not allowed', 1;
+        END
+
+        -- Step 5: Literal undo — re-open the row.
+        UPDATE dbo.ChargeableCharConfig
+           SET IsActive = 1,
+               ValidTo  = NULL
+         WHERE Id = @Id;
+
+        COMMIT TRANSACTION;
+    END TRY
+    BEGIN CATCH
+        IF XACT_STATE() <> 0 ROLLBACK TRANSACTION;
+        THROW;
+    END CATCH
+END
+GO
+
+PRINT '';
+PRINT 'V023 applied — ChargeableCharConfig refactored to ProductType model:';
+PRINT '  - MedioId dropped, ProductTypeId added (FK to dbo.ProductType)';
+PRINT '  - UX_ChargeableCharConfig_Vigente + IX_ChargeableCharConfig_Query recreated';
+PRINT '  - usp_ChargeableCharConfig_InsertWithClose: @MedioId → @ProductTypeId';
+PRINT '  - usp_ChargeableCharConfig_GetActiveForMedio dropped';
+PRINT '  - usp_ChargeableCharConfig_GetActiveForProductType created';
+PRINT '  - usp_ChargeableCharConfig_ReactivateWithGuard created (NEW)';
+PRINT '  - CK_Price_Positive replaced by CK_Price_NonNegative (>= 0 for opt-in billing)';
+PRINT 'Next migration: V024 (reseed global rows with PricePerUnit = 0.0000).';
+GO

database/migrations/V024_ROLLBACK.sql

@@ -0,0 +1,22 @@
+-- V024_ROLLBACK.sql
+-- PRC-001: Reversa de V024__reseed_global_with_zero_price.sql.
+--
+-- Restaura las 4 filas globales de seed a PricePerUnit = 1.0000 (valor original de V022).
+-- Solo ejecutar si V024 fue aplicado y se desea volver al estado previo.
+--
+-- Run on: SIGCM2 (dev), SIGCM2_Test_App, SIGCM2_Test_Api.
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+UPDATE dbo.ChargeableCharConfig
+   SET PricePerUnit = CAST(1.0000 AS DECIMAL(18,4))
+ WHERE ProductTypeId IS NULL
+   AND Symbol IN (N'$', N'%', N'!', N'¡')
+   AND ValidTo IS NULL;
+
+PRINT 'V024 ROLLBACK complete — global ChargeableCharConfig prices restored to 1.0000.';
+PRINT 'Rows updated: ' + CAST(@@ROWCOUNT AS NVARCHAR(10));
+GO

database/migrations/V024__reseed_global_with_zero_price.sql

@@ -0,0 +1,34 @@
+-- V024__reseed_global_with_zero_price.sql
+-- PRC-001 scope delta: actualiza las 4 filas globales de seed a PricePerUnit = 0.0000.
+--
+-- Cambios:
+--   1. UPDATE directo de las 4 filas globales vigentes ($, %, !, ¡) a PricePerUnit = 0.0000.
+--
+-- Decisión: UPDATE directo (no forward-only close+insert) porque:
+--   - V022 seed price 1.0000 era siempre un placeholder nunca usado en lógica de negocio.
+--   - No existe historial de facturación con el valor 1.0000.
+--   - La semántica correcta es "opt-in billing": por defecto ningún tipo cobra especiales.
+--   - La forward-only invariante aplica a cambios de precio en producción; este es un fix
+--     de seed pre-go-live dentro de la misma branch feature (no mergeada a main aún).
+--   See: scope-delta-1 en engram sdd/prc-001-word-counter-spike/scope-delta-1.
+--
+-- Patrón: UPDATE simple WHERE ProductTypeId IS NULL AND Symbol IN (...) AND ValidTo IS NULL.
+-- Idempotente: UPDATE idempotente (re-ejecutar no cambia el resultado).
+-- Reversa: V024_ROLLBACK.sql.
+-- Depends on: V023 (ProductTypeId column must exist; CK_Price_NonNegative >= 0 required).
+-- Run on: SIGCM2 (dev), SIGCM2_Test_App, SIGCM2_Test_Api.
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+UPDATE dbo.ChargeableCharConfig
+   SET PricePerUnit = CAST(0.0000 AS DECIMAL(18,4))
+ WHERE ProductTypeId IS NULL
+   AND Symbol IN (N'$', N'%', N'!', N'¡')
+   AND ValidTo IS NULL;
+
+PRINT 'V024 applied — global ChargeableCharConfig prices reset to 0.0000 (opt-in billing).';
+PRINT 'Rows updated: ' + CAST(@@ROWCOUNT AS NVARCHAR(10));
+GO

database/migrations/V025_ROLLBACK.sql

@@ -0,0 +1,20 @@
+-- V025_ROLLBACK.sql
+-- Reversa de V025 — elimina los overrides demo de ChargeableCharConfig.
+-- Los globales V022/V024 (ProductTypeId IS NULL) NO se tocan.
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+DELETE FROM dbo.ChargeableCharConfig
+ WHERE ProductTypeId IS NOT NULL
+   AND ValidTo IS NULL
+   AND Symbol IN (N'$', N'%', N'!', N'¡')
+   AND ProductTypeId IN (
+       SELECT Id FROM dbo.ProductType
+        WHERE Nombre IN ('Clasificado', 'Notables', 'Fúnebres', 'Funebres')
+   );
+
+PRINT 'V025 rolled back — demo overrides eliminated. Globales V022/V024 preservados.';
+GO

database/migrations/V025__seed_chargeable_char_overrides_demo.sql

@@ -0,0 +1,101 @@
+-- V025__seed_chargeable_char_overrides_demo.sql
+-- PRC-001 followup #54: seeders de demo con valores ficticios per-ProductType.
+--
+-- Estrategia:
+--   1. Los 4 globales de V022+V024 quedan en 0.0000 (opt-in billing baseline).
+--   2. Para ProductTypes conocidos del roadmap (Clasificado, Notables, Fúnebres),
+--      inserta overrides con precios ficticios coherentes con datos de demo del resto
+--      del proyecto. Si el ProductType no existe, el bloque correspondiente no hace nada.
+--   3. Cuando PRD-008 seede los 12 tipos legacy, V025 puede re-aplicarse y creará
+--      los overrides que falten (MERGE idempotente).
+--
+-- Precios ficticios (placeholders de demo — NO son tarifas reales):
+--   Clasificado:   $ = 5.0000, % = 3.0000, ! = 2.0000, ¡ = 2.0000
+--   Notables:      $ = 8.0000, % = 5.0000, ! = 4.0000, ¡ = 4.0000
+--   Fúnebres:      $ = 6.0000, % = 4.0000, ! = 3.5000, ¡ = 3.5000
+--
+-- Reversa: V025_ROLLBACK.sql (elimina los overrides demo dejando solo los globales V022/V024).
+-- Run on: SIGCM2 (dev), SIGCM2_Test_App, SIGCM2_Test_Api.
+-- Idempotente: usa MERGE por (ProductTypeId, Symbol, ValidTo IS NULL).
+
+SET QUOTED_IDENTIFIER ON;
+SET ANSI_NULLS ON;
+SET NOCOUNT ON;
+GO
+
+DECLARE @ClasificadoId INT = (SELECT TOP 1 Id FROM dbo.ProductType WHERE Nombre = 'Clasificado' AND IsActive = 1);
+DECLARE @NotablesId    INT = (SELECT TOP 1 Id FROM dbo.ProductType WHERE Nombre = 'Notables'    AND IsActive = 1);
+DECLARE @FunebresId    INT = (SELECT TOP 1 Id FROM dbo.ProductType WHERE Nombre IN ('Fúnebres','Funebres') AND IsActive = 1);
+
+DECLARE @DemoValidFrom DATE = '2026-01-01';
+
+-- Clasificado overrides
+IF @ClasificadoId IS NOT NULL
+BEGIN
+    MERGE dbo.ChargeableCharConfig AS t
+    USING (VALUES
+        (@ClasificadoId, N'$', N'Currency',    CAST(5.0000 AS DECIMAL(18,4)), @DemoValidFrom),
+        (@ClasificadoId, N'%', N'Percentage',  CAST(3.0000 AS DECIMAL(18,4)), @DemoValidFrom),
+        (@ClasificadoId, N'!', N'Exclamation', CAST(2.0000 AS DECIMAL(18,4)), @DemoValidFrom),
+        (@ClasificadoId, N'¡', N'Exclamation', CAST(2.0000 AS DECIMAL(18,4)), @DemoValidFrom)
+    ) AS s (ProductTypeId, Symbol, Category, PricePerUnit, ValidFrom)
+    ON (t.ProductTypeId = s.ProductTypeId AND t.Symbol = s.Symbol AND t.ValidTo IS NULL)
+    WHEN NOT MATCHED THEN
+        INSERT (ProductTypeId, Symbol, Category, PricePerUnit, ValidFrom, ValidTo, IsActive)
+        VALUES (s.ProductTypeId, s.Symbol, s.Category, s.PricePerUnit, s.ValidFrom, NULL, 1);
+    PRINT 'V025: Clasificado overrides seeded (ProductTypeId=' + CAST(@ClasificadoId AS NVARCHAR(10)) + ').';
+END
+ELSE
+    PRINT 'V025: ProductType "Clasificado" not found — skipping Clasificado overrides.';
+GO
+
+DECLARE @NotablesId INT = (SELECT TOP 1 Id FROM dbo.ProductType WHERE Nombre = 'Notables' AND IsActive = 1);
+DECLARE @DemoValidFrom DATE = '2026-01-01';
+
+-- Notables overrides
+IF @NotablesId IS NOT NULL
+BEGIN
+    MERGE dbo.ChargeableCharConfig AS t
+    USING (VALUES
+        (@NotablesId, N'$', N'Currency',    CAST(8.0000 AS DECIMAL(18,4)), @DemoValidFrom),
+        (@NotablesId, N'%', N'Percentage',  CAST(5.0000 AS DECIMAL(18,4)), @DemoValidFrom),
+        (@NotablesId, N'!', N'Exclamation', CAST(4.0000 AS DECIMAL(18,4)), @DemoValidFrom),
+        (@NotablesId, N'¡', N'Exclamation', CAST(4.0000 AS DECIMAL(18,4)), @DemoValidFrom)
+    ) AS s (ProductTypeId, Symbol, Category, PricePerUnit, ValidFrom)
+    ON (t.ProductTypeId = s.ProductTypeId AND t.Symbol = s.Symbol AND t.ValidTo IS NULL)
+    WHEN NOT MATCHED THEN
+        INSERT (ProductTypeId, Symbol, Category, PricePerUnit, ValidFrom, ValidTo, IsActive)
+        VALUES (s.ProductTypeId, s.Symbol, s.Category, s.PricePerUnit, s.ValidFrom, NULL, 1);
+    PRINT 'V025: Notables overrides seeded (ProductTypeId=' + CAST(@NotablesId AS NVARCHAR(10)) + ').';
+END
+ELSE
+    PRINT 'V025: ProductType "Notables" not found — skipping Notables overrides.';
+GO
+
+DECLARE @FunebresId INT = (SELECT TOP 1 Id FROM dbo.ProductType WHERE Nombre IN ('Fúnebres','Funebres') AND IsActive = 1);
+DECLARE @DemoValidFrom DATE = '2026-01-01';
+
+-- Fúnebres overrides
+IF @FunebresId IS NOT NULL
+BEGIN
+    MERGE dbo.ChargeableCharConfig AS t
+    USING (VALUES
+        (@FunebresId, N'$', N'Currency',    CAST(6.0000 AS DECIMAL(18,4)), @DemoValidFrom),
+        (@FunebresId, N'%', N'Percentage',  CAST(4.0000 AS DECIMAL(18,4)), @DemoValidFrom),
+        (@FunebresId, N'!', N'Exclamation', CAST(3.5000 AS DECIMAL(18,4)), @DemoValidFrom),
+        (@FunebresId, N'¡', N'Exclamation', CAST(3.5000 AS DECIMAL(18,4)), @DemoValidFrom)
+    ) AS s (ProductTypeId, Symbol, Category, PricePerUnit, ValidFrom)
+    ON (t.ProductTypeId = s.ProductTypeId AND t.Symbol = s.Symbol AND t.ValidTo IS NULL)
+    WHEN NOT MATCHED THEN
+        INSERT (ProductTypeId, Symbol, Category, PricePerUnit, ValidFrom, ValidTo, IsActive)
+        VALUES (s.ProductTypeId, s.Symbol, s.Category, s.PricePerUnit, s.ValidFrom, NULL, 1);
+    PRINT 'V025: Fúnebres overrides seeded (ProductTypeId=' + CAST(@FunebresId AS NVARCHAR(10)) + ').';
+END
+ELSE
+    PRINT 'V025: ProductType "Fúnebres/Funebres" not found — skipping Fúnebres overrides.';
+GO
+
+PRINT '';
+PRINT 'V025 applied — demo overrides (fictitious prices) seeded for ProductTypes: Clasificado, Notables, Fúnebres (only where they exist).';
+PRINT 'NOTE: Los 4 globales (V022/V024) quedan intactos en 0.0000. Estos overrides son PLACEHOLDERS DE DEMO — reemplazar antes de go-live.';
+GO

src/api/SIGCM2.Api/Contracts/Fiscal/FiscalContracts.cs

@@ -0,0 +1,123 @@
+using SIGCM2.Application.IngresosBrutos.Dtos;
+using SIGCM2.Application.TiposDeIva.Dtos;
+using SIGCM2.Domain.Fiscal;
+
+namespace SIGCM2.Api.Contracts.Fiscal;
+
+// ── IVA Request records ───────────────────────────────────────────────────────
+
+/// <summary>ADM-009: Create TipoDeIva request body.</summary>
+public sealed record CreateTipoDeIvaRequest(
+    string? Codigo,
+    string? Descripcion,
+    decimal? Porcentaje,
+    bool? AplicaIVA,
+    string? VigenciaDesde,
+    string? VigenciaHasta = null);
+
+/// <summary>
+/// ADM-009: Update TipoDeIva request body — only cosmetic fields.
+/// Porcentaje is intentionally absent; any attempt to pass it in the body
+/// is detected via raw JSON inspection and returns 409.
+/// </summary>
+public sealed record UpdateTipoDeIvaRequest(
+    string? Codigo,
+    string? Descripcion,
+    bool? AplicaIVA,
+    bool? Activo);
+
+/// <summary>ADM-009: Create new TipoDeIva version request body.</summary>
+public sealed record NuevaVersionTipoDeIvaRequest(
+    decimal? Porcentaje,
+    string? VigenciaDesde);
+
+// ── IIBB Request records ──────────────────────────────────────────────────────
+
+/// <summary>ADM-009: Create IngresosBrutos request body.</summary>
+public sealed record CreateIngresosBrutosRequest(
+    string? Provincia,
+    string? Descripcion,
+    decimal? Alicuota,
+    string? VigenciaDesde,
+    string? VigenciaHasta = null);
+
+/// <summary>
+/// ADM-009: Update IngresosBrutos request body — only cosmetic fields.
+/// Alicuota and Provincia are intentionally absent.
+/// </summary>
+public sealed record UpdateIngresosBrutosRequest(
+    string? Descripcion,
+    bool? Activo);
+
+/// <summary>ADM-009: Create new IngresosBrutos version request body.</summary>
+public sealed record NuevaVersionIngresosBrutosRequest(
+    decimal? Alicuota,
+    string? VigenciaDesde);
+
+// ── Shared Response records ───────────────────────────────────────────────────
+
+/// <summary>ADM-009: Response for nueva-version operations.</summary>
+public sealed record NuevaVersionResponse(
+    int PredecesoraId,
+    int NuevaVersionId);
+
+// ── Mapper ────────────────────────────────────────────────────────────────────
+
+/// <summary>
+/// Maps Application-layer DTOs to API response shapes.
+/// Application DTOs are already well-formed for most cases;
+/// IIBB Provincia is mapped to its display string for the API.
+/// </summary>
+public static class FiscalContractMapper
+{
+    public static object ToIvaResponse(TipoDeIvaDto dto) => new
+    {
+        dto.Id,
+        dto.Codigo,
+        dto.Descripcion,
+        dto.Porcentaje,
+        dto.AplicaIVA,
+        dto.Activo,
+        dto.VigenciaDesde,
+        dto.VigenciaHasta,
+        dto.PredecesorId,
+        dto.FechaCreacion,
+        dto.FechaModificacion
+    };
+
+    public static object ToIibbResponse(IngresosBrutosDto dto) => new
+    {
+        dto.Id,
+        Provincia = dto.Provincia.ToDisplayString(),
+        dto.Descripcion,
+        dto.Alicuota,
+        dto.Activo,
+        dto.VigenciaDesde,
+        dto.VigenciaHasta,
+        dto.PredecesorId,
+        dto.FechaCreacion,
+        dto.FechaModificacion
+    };
+
+    public static object ToHistorialIvaResponse(HistorialCadenaDto dto) => new
+    {
+        dto.Id,
+        dto.Codigo,
+        dto.Porcentaje,
+        dto.VigenciaDesde,
+        dto.VigenciaHasta,
+        dto.PredecesorId,
+        dto.Version
+    };
+
+    public static object ToHistorialIibbResponse(HistorialCadenaIibbDto dto) => new
+    {
+        dto.Id,
+        Provincia = dto.Provincia.ToDisplayString(),
+        dto.Alicuota,
+        dto.VigenciaDesde,
+        dto.VigenciaHasta,
+        dto.PredecesorId,
+        dto.Version
+    };
+}

src/api/SIGCM2.Api/Controllers/ChargeableCharConfigController.cs

@@ -0,0 +1,247 @@
+using FluentValidation;
+using Microsoft.AspNetCore.Mvc;
+using SIGCM2.Api.Authorization;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Common;
+using SIGCM2.Application.Pricing.ChargeableChars;
+using SIGCM2.Application.Pricing.ChargeableChars.Create;
+using SIGCM2.Application.Pricing.ChargeableChars.Deactivate;
+using SIGCM2.Application.Pricing.ChargeableChars.Delete;
+using SIGCM2.Application.Pricing.ChargeableChars.GetById;
+using SIGCM2.Application.Pricing.ChargeableChars.List;
+using SIGCM2.Application.Pricing.ChargeableChars.Reactivate;
+using SIGCM2.Application.Pricing.ChargeableChars.SchedulePrice;
+
+namespace SIGCM2.Api.Controllers;
+
+/// <summary>
+/// PRC-001: Admin endpoints for ChargeableCharConfig management.
+/// All endpoints require 'tasacion:caracteres_especiales:gestionar'.
+/// Route base: api/v1/admin/chargeable-chars
+/// </summary>
+[ApiController]
+[Route("api/v1/admin/chargeable-chars")]
+public sealed class ChargeableCharConfigController : ControllerBase
+{
+    private readonly IDispatcher _dispatcher;
+    private readonly IValidator<CreateChargeableCharConfigCommand> _createValidator;
+    private readonly IValidator<SchedulePriceChangeCommand> _scheduleValidator;
+
+    public ChargeableCharConfigController(
+        IDispatcher dispatcher,
+        IValidator<CreateChargeableCharConfigCommand> createValidator,
+        IValidator<SchedulePriceChangeCommand> scheduleValidator)
+    {
+        _dispatcher = dispatcher;
+        _createValidator = createValidator;
+        _scheduleValidator = scheduleValidator;
+    }
+
+    // ── GET /api/v1/admin/chargeable-chars ────────────────────────────────────
+
+    /// <summary>
+    /// Returns a paginated list of ChargeableCharConfig rows.
+    /// Filters: productTypeId (optional, long?), activeOnly (bool, default true).
+    /// Pagination: skip/take model mapped to page/pageSize — or use page/pageSize directly.
+    /// Defaults: page=1, pageSize=20. Clamped: pageSize max 200.
+    /// </summary>
+    [HttpGet]
+    [RequirePermission("tasacion:caracteres_especiales:gestionar")]
+    [ProducesResponseType(typeof(PagedResult<ChargeableCharConfigDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    public async Task<IActionResult> List(
+        [FromQuery] long? productTypeId,
+        [FromQuery] bool activeOnly = true,
+        [FromQuery] int? page = null,
+        [FromQuery] int? pageSize = null,
+        [FromQuery] int? skip = null,
+        [FromQuery] int? take = null)
+    {
+        // Support both page/pageSize and skip/take query patterns
+        int resolvedPage;
+        int resolvedPageSize;
+
+        if (skip is not null || take is not null)
+        {
+            // Convert skip/take to page/pageSize
+            resolvedPageSize = Math.Min(take ?? 50, 200);
+            resolvedPage = resolvedPageSize > 0
+                ? ((skip ?? 0) / resolvedPageSize) + 1
+                : 1;
+        }
+        else
+        {
+            resolvedPage = page ?? 1;
+            resolvedPageSize = Math.Min(pageSize ?? 20, 200);
+        }
+
+        var query = new ListChargeableCharConfigQuery(productTypeId, activeOnly, resolvedPage, resolvedPageSize);
+        var result = await _dispatcher.Send<ListChargeableCharConfigQuery, PagedResult<ChargeableCharConfigDto>>(query);
+        return Ok(result);
+    }
+
+    // ── GET /api/v1/admin/chargeable-chars/{id} ───────────────────────────────
+
+    /// <summary>
+    /// Returns a single ChargeableCharConfig by Id. Returns 404 if not found.
+    /// </summary>
+    [HttpGet("{id:long}")]
+    [RequirePermission("tasacion:caracteres_especiales:gestionar")]
+    [ProducesResponseType(typeof(ChargeableCharConfigDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> GetById([FromRoute] long id)
+    {
+        var result = await _dispatcher.Send<GetChargeableCharConfigByIdQuery, ChargeableCharConfigDto?>(
+            new GetChargeableCharConfigByIdQuery(id));
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    // ── POST /api/v1/admin/chargeable-chars ───────────────────────────────────
+
+    /// <summary>
+    /// Creates a new ChargeableCharConfig row. Closes the current active row for (ProductTypeId, Symbol) if one exists.
+    /// Returns 201 Created with Location header pointing to GET /{id}.
+    /// </summary>
+    [HttpPost]
+    [RequirePermission("tasacion:caracteres_especiales:gestionar")]
+    [ProducesResponseType(typeof(CreateChargeableCharConfigResponse), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> Create([FromBody] CreateChargeableCharConfigRequest request)
+    {
+        var command = new CreateChargeableCharConfigCommand(
+            request.ProductTypeId,
+            request.Symbol,
+            request.Category,
+            request.PricePerUnit,
+            request.ValidFrom);
+
+        var validation = await _createValidator.ValidateAsync(command);
+        if (!validation.IsValid)
+        {
+            var errors = validation.Errors
+                .GroupBy(e => e.PropertyName)
+                .ToDictionary(g => g.Key, g => g.Select(e => e.ErrorMessage).ToArray());
+            return BadRequest(new { errors });
+        }
+
+        var result = await _dispatcher.Send<CreateChargeableCharConfigCommand, CreateChargeableCharConfigResponse>(command);
+        return CreatedAtAction(nameof(GetById), new { id = result.Id }, result);
+    }
+
+    // ── PUT /api/v1/admin/chargeable-chars/{id}/price ────────────────────────
+
+    /// <summary>
+    /// Schedules a price change for an existing ChargeableCharConfig.
+    /// Closes the current active row and opens a new one with the new price + ValidFrom.
+    /// ValidFrom must be strictly greater than the existing row's ValidFrom (forward-only).
+    /// </summary>
+    [HttpPut("{id:long}/price")]
+    [RequirePermission("tasacion:caracteres_especiales:gestionar")]
+    [ProducesResponseType(typeof(SchedulePriceChangeResponse), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> SchedulePriceChange(
+        [FromRoute] long id,
+        [FromBody] SchedulePriceChangeRequest request)
+    {
+        var command = new SchedulePriceChangeCommand(id, request.PricePerUnit, request.ValidFrom);
+
+        var validation = await _scheduleValidator.ValidateAsync(command);
+        if (!validation.IsValid)
+        {
+            var errors = validation.Errors
+                .GroupBy(e => e.PropertyName)
+                .ToDictionary(g => g.Key, g => g.Select(e => e.ErrorMessage).ToArray());
+            return BadRequest(new { errors });
+        }
+
+        var result = await _dispatcher.Send<SchedulePriceChangeCommand, SchedulePriceChangeResponse>(command);
+        return Ok(result);
+    }
+
+    // ── PATCH /api/v1/admin/chargeable-chars/{id}/deactivate ─────────────────
+
+    /// <summary>
+    /// Deactivates a ChargeableCharConfig row (sets IsActive=false, ValidTo=today_AR).
+    /// Idempotent: calling on an already-inactive row is a no-op.
+    /// </summary>
+    [HttpPatch("{id:long}/deactivate")]
+    [RequirePermission("tasacion:caracteres_especiales:gestionar")]
+    [ProducesResponseType(typeof(DeactivateChargeableCharConfigResponse), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    public async Task<IActionResult> Deactivate([FromRoute] long id)
+    {
+        var result = await _dispatcher.Send<DeactivateChargeableCharConfigCommand, DeactivateChargeableCharConfigResponse>(
+            new DeactivateChargeableCharConfigCommand(id));
+        return Ok(result);
+    }
+
+    // ── PATCH /api/v1/admin/chargeable-chars/{id}/reactivate ─────────────────
+
+    /// <summary>
+    /// Reactivates a previously closed ChargeableCharConfig row (undo last deactivation).
+    /// Guard rules (enforced by SP):
+    ///   - ALREADY_ACTIVE: target row is already active → 409
+    ///   - VIGENTE_EXISTS: a different active row exists for (ProductTypeId, Symbol) → 409
+    ///   - POSTERIOR_ROWS_EXIST: rows with higher ValidFrom exist after the target → 409
+    /// </summary>
+    [HttpPatch("{id:long}/reactivate")]
+    [RequirePermission("tasacion:caracteres_especiales:gestionar")]
+    [ProducesResponseType(typeof(ReactivateChargeableCharConfigResponse), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> Reactivate([FromRoute] long id)
+    {
+        var result = await _dispatcher.Send<ReactivateChargeableCharConfigCommand, ReactivateChargeableCharConfigResponse>(
+            new ReactivateChargeableCharConfigCommand(id));
+        return Ok(result);
+    }
+
+    // ── DELETE /api/v1/admin/chargeable-chars/{id} ───────────────────────────
+
+    /// <summary>
+    /// Deletes a ChargeableCharConfig row.
+    /// NOTE: With SYSTEM_VERSIONING ON, the row is moved to the history table (temporal audit preserved).
+    /// The row disappears from all current-state queries.
+    /// Guard for "used in invoicing" is deferred to FAC-001 followup issue.
+    /// Returns 200 + { id } consistent with the Deactivate pattern.
+    /// </summary>
+    [HttpDelete("{id:long}")]
+    [RequirePermission("tasacion:caracteres_especiales:gestionar")]
+    [ProducesResponseType(typeof(DeleteChargeableCharConfigResponse), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> Delete([FromRoute] long id)
+    {
+        var result = await _dispatcher.Send<DeleteChargeableCharConfigCommand, DeleteChargeableCharConfigResponse>(
+            new DeleteChargeableCharConfigCommand(id));
+        return Ok(result);
+    }
+}
+
+// ── Request body records ──────────────────────────────────────────────────────
+
+/// <summary>PRC-001: Create ChargeableCharConfig request body.</summary>
+public sealed record CreateChargeableCharConfigRequest(
+    long? ProductTypeId,
+    string Symbol,
+    string Category,
+    decimal PricePerUnit,
+    DateOnly ValidFrom);
+
+/// <summary>PRC-001: Schedule price change request body.</summary>
+public sealed record SchedulePriceChangeRequest(
+    decimal PricePerUnit,
+    DateOnly ValidFrom);

src/api/SIGCM2.Api/Controllers/FiscalController.cs

@@ -0,0 +1,576 @@
+using System.Text.Json;
+using FluentValidation;
+using Microsoft.AspNetCore.Mvc;
+using SIGCM2.Api.Authorization;
+using SIGCM2.Api.Contracts.Fiscal;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Common;
+using SIGCM2.Application.IngresosBrutos.Create;
+using SIGCM2.Application.IngresosBrutos.Deactivate;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+using SIGCM2.Application.IngresosBrutos.GetById;
+using SIGCM2.Application.IngresosBrutos.GetHistorial;
+using SIGCM2.Application.IngresosBrutos.List;
+using SIGCM2.Application.IngresosBrutos.NuevaVersion;
+using SIGCM2.Application.IngresosBrutos.Reactivate;
+using SIGCM2.Application.IngresosBrutos.Update;
+using SIGCM2.Application.TiposDeIva.Create;
+using SIGCM2.Application.TiposDeIva.Deactivate;
+using SIGCM2.Application.TiposDeIva.Dtos;
+using SIGCM2.Application.TiposDeIva.GetById;
+using SIGCM2.Application.TiposDeIva.GetHistorial;
+using SIGCM2.Application.TiposDeIva.List;
+using SIGCM2.Application.TiposDeIva.NuevaVersion;
+using SIGCM2.Application.TiposDeIva.Reactivate;
+using SIGCM2.Application.TiposDeIva.Update;
+using SIGCM2.Domain.Exceptions;
+using SIGCM2.Domain.Fiscal;
+
+namespace SIGCM2.Api.Controllers;
+
+/// <summary>
+/// ADM-009: Tablas Fiscales — IVA + IngresosBrutos endpoints at /api/v1/admin/fiscal.
+/// All endpoints require permission 'administracion:fiscal:gestionar'.
+/// </summary>
+[ApiController]
+[Route("api/v1/admin/fiscal")]
+public sealed class FiscalController : ControllerBase
+{
+    private readonly IDispatcher _dispatcher;
+    private readonly IValidator<CreateTipoDeIvaCommand> _createIvaValidator;
+    private readonly IValidator<UpdateTipoDeIvaCommand> _updateIvaValidator;
+    private readonly IValidator<NuevaVersionTipoDeIvaCommand> _nuevaVersionIvaValidator;
+    private readonly IValidator<CreateIngresosBrutosCommand> _createIibbValidator;
+    private readonly IValidator<UpdateIngresosBrutosCommand> _updateIibbValidator;
+    private readonly IValidator<NuevaVersionIngresosBrutosCommand> _nuevaVersionIibbValidator;
+
+    public FiscalController(
+        IDispatcher dispatcher,
+        IValidator<CreateTipoDeIvaCommand> createIvaValidator,
+        IValidator<UpdateTipoDeIvaCommand> updateIvaValidator,
+        IValidator<NuevaVersionTipoDeIvaCommand> nuevaVersionIvaValidator,
+        IValidator<CreateIngresosBrutosCommand> createIibbValidator,
+        IValidator<UpdateIngresosBrutosCommand> updateIibbValidator,
+        IValidator<NuevaVersionIngresosBrutosCommand> nuevaVersionIibbValidator)
+    {
+        _dispatcher = dispatcher;
+        _createIvaValidator = createIvaValidator;
+        _updateIvaValidator = updateIvaValidator;
+        _nuevaVersionIvaValidator = nuevaVersionIvaValidator;
+        _createIibbValidator = createIibbValidator;
+        _updateIibbValidator = updateIibbValidator;
+        _nuevaVersionIibbValidator = nuevaVersionIibbValidator;
+    }
+
+    // ══════════════════════════════════════════════════════════════════════════
+    // IVA endpoints
+    // ══════════════════════════════════════════════════════════════════════════
+
+    /// <summary>Lists TiposDeIva with optional filters. Requires administracion:fiscal:gestionar.</summary>
+    [HttpGet("iva")]
+    [RequirePermission("administracion:fiscal:gestionar")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    public async Task<IActionResult> ListIva(
+        [FromQuery] int page = 1,
+        [FromQuery] int pageSize = 20,
+        [FromQuery] bool? activo = null,
+        [FromQuery] string? codigo = null)
+    {
+        if (page < 1) return BadRequest(new { error = "page must be >= 1" });
+        if (pageSize < 1) return BadRequest(new { error = "pageSize must be >= 1" });
+
+        var query = new ListTiposDeIvaQuery(page, pageSize, activo, codigo);
+        var result = await _dispatcher.Send<ListTiposDeIvaQuery, PagedResult<TipoDeIvaDto>>(query);
+
+        return Ok(new
+        {
+            Items = result.Items.Select(FiscalContractMapper.ToIvaResponse).ToList(),
+            result.Page,
+            result.PageSize,
+            result.Total
+        });
+    }
+
+    /// <summary>Gets a single TipoDeIva by id.</summary>
+    [HttpGet("iva/{id:int}")]
+    [RequirePermission("administracion:fiscal:gestionar")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> GetIvaById([FromRoute] int id)
+    {
+        var query = new GetTipoDeIvaByIdQuery(id);
+        var result = await _dispatcher.Send<GetTipoDeIvaByIdQuery, TipoDeIvaDto>(query);
+        return Ok(FiscalContractMapper.ToIvaResponse(result));
+    }
+
+    /// <summary>Gets the full version chain for a TipoDeIva.</summary>
+    [HttpGet("iva/{id:int}/historial")]
+    [RequirePermission("administracion:fiscal:gestionar")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    public async Task<IActionResult> GetHistorialIva([FromRoute] int id)
+    {
+        var query = new GetHistorialTipoDeIvaQuery(id);
+        var result = await _dispatcher.Send<GetHistorialTipoDeIvaQuery, IReadOnlyList<HistorialCadenaDto>>(query);
+        return Ok(result.Select(FiscalContractMapper.ToHistorialIvaResponse).ToList());
+    }
+
+    /// <summary>Creates a new TipoDeIva. Returns 201 on success.</summary>
+    [HttpPost("iva")]
+    [RequirePermission("administracion:fiscal:gestionar")]
+    [ProducesResponseType(StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> CreateIva([FromBody] CreateTipoDeIvaRequest request)
+    {
+        var vigenciaDesde = ParseDateOnly(request.VigenciaDesde, "vigenciaDesde");
+        if (vigenciaDesde is null)
+            return BadRequest(new { error = "vigenciaDesde must be a valid date (yyyy-MM-dd)" });
+
+        DateOnly? vigenciaHasta = null;
+        if (request.VigenciaHasta is not null)
+        {
+            vigenciaHasta = ParseDateOnly(request.VigenciaHasta, "vigenciaHasta");
+            if (vigenciaHasta is null)
+                return BadRequest(new { error = "vigenciaHasta must be a valid date (yyyy-MM-dd)" });
+        }
+
+        var command = new CreateTipoDeIvaCommand(
+            Codigo: request.Codigo ?? string.Empty,
+            Descripcion: request.Descripcion ?? string.Empty,
+            Porcentaje: request.Porcentaje ?? 0m,
+            AplicaIVA: request.AplicaIVA ?? false,
+            VigenciaDesde: vigenciaDesde.Value,
+            VigenciaHasta: vigenciaHasta);
+
+        var validation = await _createIvaValidator.ValidateAsync(command);
+        if (!validation.IsValid)
+        {
+            var errors = validation.Errors
+                .GroupBy(e => e.PropertyName)
+                .ToDictionary(g => g.Key, g => g.Select(e => e.ErrorMessage).ToArray());
+            return BadRequest(new { errors });
+        }
+
+        var result = await _dispatcher.Send<CreateTipoDeIvaCommand, TipoDeIvaDto>(command);
+        return CreatedAtAction(nameof(GetIvaById), new { id = result.Id }, FiscalContractMapper.ToIvaResponse(result));
+    }
+
+    /// <summary>
+    /// Updates cosmetic fields of a TipoDeIva (Codigo, Descripcion, AplicaIVA, Activo).
+    /// IMPORTANT: if the raw body contains "porcentaje" (case-insensitive) → 409 inmutable_usar_nueva_version.
+    /// </summary>
+    [HttpPatch("iva/{id:int}")]
+    [RequirePermission("administracion:fiscal:gestionar")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> UpdateIva([FromRoute] int id)
+    {
+        // Read raw body to detect immutable-field tampering before deserialization
+        Request.EnableBuffering();
+        using var reader = new StreamReader(Request.Body, leaveOpen: true);
+        var rawBody = await reader.ReadToEndAsync();
+        Request.Body.Position = 0;
+
+        // Defend against porcentaje in body — must return 409 before dispatch
+        if (ContainsImmutableField(rawBody, "porcentaje"))
+            throw new PorcentajeInmutableException();
+
+        UpdateTipoDeIvaRequest? request;
+        try
+        {
+            request = JsonSerializer.Deserialize<UpdateTipoDeIvaRequest>(rawBody,
+                new JsonSerializerOptions { PropertyNameCaseInsensitive = true });
+        }
+        catch (JsonException)
+        {
+            return BadRequest(new { error = "Invalid JSON body" });
+        }
+
+        if (request is null)
+            return BadRequest(new { error = "Request body is required" });
+
+        var command = new UpdateTipoDeIvaCommand(
+            Id: id,
+            Codigo: request.Codigo ?? string.Empty,
+            Descripcion: request.Descripcion ?? string.Empty,
+            AplicaIVA: request.AplicaIVA ?? false,
+            Activo: request.Activo ?? true);
+
+        var validation = await _updateIvaValidator.ValidateAsync(command);
+        if (!validation.IsValid)
+        {
+            var errors = validation.Errors
+                .GroupBy(e => e.PropertyName)
+                .ToDictionary(g => g.Key, g => g.Select(e => e.ErrorMessage).ToArray());
+            return BadRequest(new { errors });
+        }
+
+        var result = await _dispatcher.Send<UpdateTipoDeIvaCommand, TipoDeIvaDto>(command);
+        return Ok(FiscalContractMapper.ToIvaResponse(result));
+    }
+
+    /// <summary>Creates a new version of a TipoDeIva (closes the predecessor). Returns 201.</summary>
+    [HttpPost("iva/{id:int}/nueva-version")]
+    [RequirePermission("administracion:fiscal:gestionar")]
+    [ProducesResponseType(StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> NuevaVersionIva(
+        [FromRoute] int id,
+        [FromBody] NuevaVersionTipoDeIvaRequest request)
+    {
+        var vigenciaDesde = ParseDateOnly(request.VigenciaDesde, "vigenciaDesde");
+        if (vigenciaDesde is null)
+            return BadRequest(new { error = "vigenciaDesde must be a valid date (yyyy-MM-dd)" });
+
+        var command = new NuevaVersionTipoDeIvaCommand(
+            PredecesoraId: id,
+            NuevoPorcentaje: request.Porcentaje ?? 0m,
+            VigenciaDesde: vigenciaDesde.Value);
+
+        var validation = await _nuevaVersionIvaValidator.ValidateAsync(command);
+        if (!validation.IsValid)
+        {
+            var errors = validation.Errors
+                .GroupBy(e => e.PropertyName)
+                .ToDictionary(g => g.Key, g => g.Select(e => e.ErrorMessage).ToArray());
+            return BadRequest(new { errors });
+        }
+
+        var result = await _dispatcher.Send<NuevaVersionTipoDeIvaCommand, SIGCM2.Application.TiposDeIva.Dtos.NuevaVersionResultDto>(command);
+        return CreatedAtAction(
+            nameof(GetIvaById),
+            new { id = result.NuevaVersionId },
+            new NuevaVersionResponse(result.PredecesoraId, result.NuevaVersionId));
+    }
+
+    /// <summary>Deactivates a TipoDeIva. Idempotent.</summary>
+    [HttpPost("iva/{id:int}/deactivate")]
+    [RequirePermission("administracion:fiscal:gestionar")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> DeactivateIva([FromRoute] int id)
+    {
+        var command = new DeactivateTipoDeIvaCommand(id);
+        var result = await _dispatcher.Send<DeactivateTipoDeIvaCommand, TipoDeIvaDto>(command);
+        return Ok(FiscalContractMapper.ToIvaResponse(result));
+    }
+
+    /// <summary>Reactivates a TipoDeIva. Idempotent.</summary>
+    [HttpPost("iva/{id:int}/reactivate")]
+    [RequirePermission("administracion:fiscal:gestionar")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> ReactivateIva([FromRoute] int id)
+    {
+        var command = new ReactivateTipoDeIvaCommand(id);
+        var result = await _dispatcher.Send<ReactivateTipoDeIvaCommand, TipoDeIvaDto>(command);
+        return Ok(FiscalContractMapper.ToIvaResponse(result));
+    }
+
+    // ══════════════════════════════════════════════════════════════════════════
+    // IngresosBrutos endpoints
+    // ══════════════════════════════════════════════════════════════════════════
+
+    /// <summary>Lists IngresosBrutos with optional filters.</summary>
+    [HttpGet("iibb")]
+    [RequirePermission("administracion:fiscal:gestionar")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    public async Task<IActionResult> ListIibb(
+        [FromQuery] int page = 1,
+        [FromQuery] int pageSize = 20,
+        [FromQuery] bool? activo = null,
+        [FromQuery] string? provincia = null)
+    {
+        if (page < 1) return BadRequest(new { error = "page must be >= 1" });
+        if (pageSize < 1) return BadRequest(new { error = "pageSize must be >= 1" });
+
+        ProvinciaArgentina? provinciaEnum = null;
+        if (provincia is not null)
+        {
+            if (!Enum.TryParse<ProvinciaArgentina>(provincia, ignoreCase: true, out var parsed))
+                return BadRequest(new { error = $"'{provincia}' is not a valid ProvinciaArgentina value." });
+            provinciaEnum = parsed;
+        }
+
+        var query = new ListIngresosBrutosQuery(page, pageSize, activo, provinciaEnum);
+        var result = await _dispatcher.Send<ListIngresosBrutosQuery, PagedResult<IngresosBrutosDto>>(query);
+
+        return Ok(new
+        {
+            Items = result.Items.Select(FiscalContractMapper.ToIibbResponse).ToList(),
+            result.Page,
+            result.PageSize,
+            result.Total
+        });
+    }
+
+    /// <summary>Gets a single IngresosBrutos by id.</summary>
+    [HttpGet("iibb/{id:int}")]
+    [RequirePermission("administracion:fiscal:gestionar")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> GetIibbById([FromRoute] int id)
+    {
+        var query = new GetIngresosBrutosByIdQuery(id);
+        var result = await _dispatcher.Send<GetIngresosBrutosByIdQuery, IngresosBrutosDto>(query);
+        return Ok(FiscalContractMapper.ToIibbResponse(result));
+    }
+
+    /// <summary>Gets the full version chain for an IngresosBrutos entry.</summary>
+    [HttpGet("iibb/{id:int}/historial")]
+    [RequirePermission("administracion:fiscal:gestionar")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    public async Task<IActionResult> GetHistorialIibb([FromRoute] int id)
+    {
+        var query = new GetHistorialIngresosBrutosQuery(id);
+        var result = await _dispatcher.Send<GetHistorialIngresosBrutosQuery, IReadOnlyList<HistorialCadenaIibbDto>>(query);
+        return Ok(result.Select(FiscalContractMapper.ToHistorialIibbResponse).ToList());
+    }
+
+    /// <summary>Creates a new IngresosBrutos entry. Returns 201 on success.</summary>
+    [HttpPost("iibb")]
+    [RequirePermission("administracion:fiscal:gestionar")]
+    [ProducesResponseType(StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> CreateIibb([FromBody] CreateIngresosBrutosRequest request)
+    {
+        if (request.Provincia is null)
+            return BadRequest(new { error = "provincia is required" });
+
+        // Accept enum name (PascalCase) or display string
+        ProvinciaArgentina provinciaEnum;
+        if (Enum.TryParse<ProvinciaArgentina>(request.Provincia, ignoreCase: true, out var parsedEnum))
+        {
+            provinciaEnum = parsedEnum;
+        }
+        else
+        {
+            try
+            {
+                provinciaEnum = ProvinciaArgentinaExtensions.FromDisplayString(request.Provincia);
+            }
+            catch (ArgumentException)
+            {
+                return BadRequest(new { error = $"'{request.Provincia}' is not a valid provincia. Use enum name or display string." });
+            }
+        }
+
+        var vigenciaDesde = ParseDateOnly(request.VigenciaDesde, "vigenciaDesde");
+        if (vigenciaDesde is null)
+            return BadRequest(new { error = "vigenciaDesde must be a valid date (yyyy-MM-dd)" });
+
+        DateOnly? vigenciaHasta = null;
+        if (request.VigenciaHasta is not null)
+        {
+            vigenciaHasta = ParseDateOnly(request.VigenciaHasta, "vigenciaHasta");
+            if (vigenciaHasta is null)
+                return BadRequest(new { error = "vigenciaHasta must be a valid date (yyyy-MM-dd)" });
+        }
+
+        var command = new CreateIngresosBrutosCommand(
+            Provincia: provinciaEnum,
+            Descripcion: request.Descripcion ?? string.Empty,
+            Alicuota: request.Alicuota ?? 0m,
+            VigenciaDesde: vigenciaDesde.Value,
+            VigenciaHasta: vigenciaHasta);
+
+        var validation = await _createIibbValidator.ValidateAsync(command);
+        if (!validation.IsValid)
+        {
+            var errors = validation.Errors
+                .GroupBy(e => e.PropertyName)
+                .ToDictionary(g => g.Key, g => g.Select(e => e.ErrorMessage).ToArray());
+            return BadRequest(new { errors });
+        }
+
+        var result = await _dispatcher.Send<CreateIngresosBrutosCommand, IngresosBrutosDto>(command);
+        return CreatedAtAction(nameof(GetIibbById), new { id = result.Id }, FiscalContractMapper.ToIibbResponse(result));
+    }
+
+    /// <summary>
+    /// Updates cosmetic fields of IngresosBrutos (Descripcion, Activo).
+    /// IMPORTANT: if the raw body contains "alicuota" (case-insensitive) → 409 inmutable_usar_nueva_version.
+    /// </summary>
+    [HttpPatch("iibb/{id:int}")]
+    [RequirePermission("administracion:fiscal:gestionar")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> UpdateIibb([FromRoute] int id)
+    {
+        Request.EnableBuffering();
+        using var reader = new StreamReader(Request.Body, leaveOpen: true);
+        var rawBody = await reader.ReadToEndAsync();
+        Request.Body.Position = 0;
+
+        if (ContainsImmutableField(rawBody, "alicuota"))
+            throw new AlicuotaInmutableException();
+
+        UpdateIngresosBrutosRequest? request;
+        try
+        {
+            request = JsonSerializer.Deserialize<UpdateIngresosBrutosRequest>(rawBody,
+                new JsonSerializerOptions { PropertyNameCaseInsensitive = true });
+        }
+        catch (JsonException)
+        {
+            return BadRequest(new { error = "Invalid JSON body" });
+        }
+
+        if (request is null)
+            return BadRequest(new { error = "Request body is required" });
+
+        var command = new UpdateIngresosBrutosCommand(
+            Id: id,
+            Descripcion: request.Descripcion ?? string.Empty,
+            Activo: request.Activo ?? true);
+
+        var validation = await _updateIibbValidator.ValidateAsync(command);
+        if (!validation.IsValid)
+        {
+            var errors = validation.Errors
+                .GroupBy(e => e.PropertyName)
+                .ToDictionary(g => g.Key, g => g.Select(e => e.ErrorMessage).ToArray());
+            return BadRequest(new { errors });
+        }
+
+        var result = await _dispatcher.Send<UpdateIngresosBrutosCommand, IngresosBrutosDto>(command);
+        return Ok(FiscalContractMapper.ToIibbResponse(result));
+    }
+
+    /// <summary>Creates a new version of IngresosBrutos (closes the predecessor). Returns 201.</summary>
+    [HttpPost("iibb/{id:int}/nueva-version")]
+    [RequirePermission("administracion:fiscal:gestionar")]
+    [ProducesResponseType(StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> NuevaVersionIibb(
+        [FromRoute] int id,
+        [FromBody] NuevaVersionIngresosBrutosRequest request)
+    {
+        var vigenciaDesde = ParseDateOnly(request.VigenciaDesde, "vigenciaDesde");
+        if (vigenciaDesde is null)
+            return BadRequest(new { error = "vigenciaDesde must be a valid date (yyyy-MM-dd)" });
+
+        var command = new NuevaVersionIngresosBrutosCommand(
+            PredecesoraId: id,
+            NuevaAlicuota: request.Alicuota ?? 0m,
+            VigenciaDesde: vigenciaDesde.Value);
+
+        var validation = await _nuevaVersionIibbValidator.ValidateAsync(command);
+        if (!validation.IsValid)
+        {
+            var errors = validation.Errors
+                .GroupBy(e => e.PropertyName)
+                .ToDictionary(g => g.Key, g => g.Select(e => e.ErrorMessage).ToArray());
+            return BadRequest(new { errors });
+        }
+
+        var result = await _dispatcher.Send<NuevaVersionIngresosBrutosCommand, SIGCM2.Application.IngresosBrutos.Dtos.NuevaVersionIibbResultDto>(command);
+        return CreatedAtAction(
+            nameof(GetIibbById),
+            new { id = result.NuevaVersionId },
+            new NuevaVersionResponse(result.PredecesoraId, result.NuevaVersionId));
+    }
+
+    /// <summary>Deactivates an IngresosBrutos entry. Idempotent.</summary>
+    [HttpPost("iibb/{id:int}/deactivate")]
+    [RequirePermission("administracion:fiscal:gestionar")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> DeactivateIibb([FromRoute] int id)
+    {
+        var command = new DeactivateIngresosBrutosCommand(id);
+        var result = await _dispatcher.Send<DeactivateIngresosBrutosCommand, IngresosBrutosDto>(command);
+        return Ok(FiscalContractMapper.ToIibbResponse(result));
+    }
+
+    /// <summary>Reactivates an IngresosBrutos entry. Idempotent.</summary>
+    [HttpPost("iibb/{id:int}/reactivate")]
+    [RequirePermission("administracion:fiscal:gestionar")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> ReactivateIibb([FromRoute] int id)
+    {
+        var command = new ReactivateIngresosBrutosCommand(id);
+        var result = await _dispatcher.Send<ReactivateIngresosBrutosCommand, IngresosBrutosDto>(command);
+        return Ok(FiscalContractMapper.ToIibbResponse(result));
+    }
+
+    // ══════════════════════════════════════════════════════════════════════════
+    // Private helpers
+    // ══════════════════════════════════════════════════════════════════════════
+
+    /// <summary>
+    /// Parses a date string "yyyy-MM-dd" to DateOnly. Returns null if invalid.
+    /// </summary>
+    private static DateOnly? ParseDateOnly(string? value, string fieldName)
+    {
+        if (value is null) return null;
+        return DateOnly.TryParseExact(value, "yyyy-MM-dd",
+            System.Globalization.CultureInfo.InvariantCulture,
+            System.Globalization.DateTimeStyles.None,
+            out var result)
+            ? result
+            : null;
+    }
+
+    /// <summary>
+    /// Checks if a raw JSON string contains a given field name (case-insensitive).
+    /// Used to detect immutable-field tampering before deserialization silently drops the field.
+    /// </summary>
+    private static bool ContainsImmutableField(string rawJson, string fieldName)
+    {
+        if (string.IsNullOrWhiteSpace(rawJson)) return false;
+        try
+        {
+            using var doc = JsonDocument.Parse(rawJson);
+            return doc.RootElement.ValueKind == JsonValueKind.Object &&
+                   doc.RootElement.EnumerateObject()
+                      .Any(p => string.Equals(p.Name, fieldName, StringComparison.OrdinalIgnoreCase));
+        }
+        catch (JsonException)
+        {
+            return false;
+        }
+    }
+}

src/api/SIGCM2.Api/Controllers/ProductPricesController.cs

@@ -0,0 +1,102 @@
+using FluentValidation;
+using Microsoft.AspNetCore.Mvc;
+using SIGCM2.Api.Authorization;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Common;
+using SIGCM2.Application.Products.Prices;
+using SIGCM2.Application.Products.Prices.AddPrice;
+using SIGCM2.Application.Products.Prices.GetHistory;
+
+namespace SIGCM2.Api.Controllers;
+
+/// <summary>
+/// PRD-003: ProductPrices historic pricing management.
+/// Read endpoint at GET /api/v1/products/{id}/prices — requires 'catalogo:productos:gestionar'.
+/// Write endpoint at POST /api/v1/admin/products/{id}/prices — requires 'catalogo:productos:gestionar'.
+/// </summary>
+[ApiController]
+public sealed class ProductPricesController : ControllerBase
+{
+    private readonly IDispatcher _dispatcher;
+    private readonly IValidator<AddProductPriceCommand> _addValidator;
+
+    public ProductPricesController(
+        IDispatcher dispatcher,
+        IValidator<AddProductPriceCommand> addValidator)
+    {
+        _dispatcher = dispatcher;
+        _addValidator = addValidator;
+    }
+
+    // ── READ endpoint ──────────────────────────────────────────────────────────
+
+    /// <summary>
+    /// Returns a paginated page of price history for a Product, ordered descending by PriceValidFrom.
+    /// Defaults: page=1, pageSize=20. Clamping: page ≥ 1, pageSize ∈ [1, 100].
+    /// Returns 200 with empty items if the product has no prices yet or page is beyond total.
+    /// Returns 404 if the product does not exist.
+    /// Returns 401 if not authenticated, 403 if missing 'catalogo:productos:gestionar' permission.
+    /// </summary>
+    [HttpGet("api/v1/products/{id:int}/prices")]
+    [RequirePermission("catalogo:productos:gestionar")]
+    [ProducesResponseType(typeof(PagedResult<ProductPriceDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> GetProductPrices(
+        [FromRoute] int id,
+        [FromQuery] int? page,
+        [FromQuery] int? pageSize)
+    {
+        var query = new GetProductPricesQuery(
+            ProductId: id,
+            Page: page ?? 1,
+            PageSize: pageSize ?? 20);
+        var result = await _dispatcher.Send<GetProductPricesQuery, PagedResult<ProductPriceDto>>(query);
+        return Ok(result);
+    }
+
+    // ── WRITE endpoint ─────────────────────────────────────────────────────────
+
+    /// <summary>
+    /// Adds a new price to a Product. Closes the current active price if one exists.
+    /// PriceValidFrom must be >= today_AR and strictly greater than the active price's PriceValidFrom.
+    /// Returns 201 Created with Location header pointing to GET /api/v1/products/{id}/prices.
+    /// </summary>
+    [HttpPost("api/v1/admin/products/{id:int}/prices")]
+    [RequirePermission("catalogo:productos:gestionar")]
+    [ProducesResponseType(typeof(AddProductPriceResponse), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> AddProductPrice(
+        [FromRoute] int id,
+        [FromBody] AddProductPriceRequest request)
+    {
+        var command = new AddProductPriceCommand(
+            ProductId: id,
+            Price: request.Price,
+            PriceValidFrom: request.PriceValidFrom);
+
+        var validation = await _addValidator.ValidateAsync(command);
+        if (!validation.IsValid)
+        {
+            var errors = validation.Errors
+                .GroupBy(e => e.PropertyName)
+                .ToDictionary(g => g.Key, g => g.Select(e => e.ErrorMessage).ToArray());
+            return BadRequest(new { errors });
+        }
+
+        var result = await _dispatcher.Send<AddProductPriceCommand, AddProductPriceResponse>(command);
+        return CreatedAtAction(nameof(GetProductPrices), new { id }, result);
+    }
+}
+
+// ── Request body record ───────────────────────────────────────────────────────
+
+/// <summary>PRD-003: Add ProductPrice request body.</summary>
+public sealed record AddProductPriceRequest(
+    decimal Price,
+    DateOnly PriceValidFrom);

src/api/SIGCM2.Api/Controllers/ProductTypesController.cs

@@ -0,0 +1,184 @@
+using FluentValidation;
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using SIGCM2.Api.Authorization;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Common;
+using SIGCM2.Application.ProductTypes.Create;
+using SIGCM2.Application.ProductTypes.Deactivate;
+using SIGCM2.Application.ProductTypes.GetById;
+using SIGCM2.Application.ProductTypes.List;
+using SIGCM2.Application.ProductTypes.Update;
+
+namespace SIGCM2.Api.Controllers;
+
+/// <summary>
+/// PRD-001: ProductType catalog management.
+/// Read endpoints at /api/v1/product-types — require authentication (any role).
+/// Write endpoints at /api/v1/admin/product-types — require 'catalogo:tipos:gestionar'.
+/// </summary>
+[ApiController]
+public sealed class ProductTypesController : ControllerBase
+{
+    private readonly IDispatcher _dispatcher;
+    private readonly IValidator<CreateProductTypeCommand> _createValidator;
+    private readonly IValidator<UpdateProductTypeCommand> _updateValidator;
+
+    public ProductTypesController(
+        IDispatcher dispatcher,
+        IValidator<CreateProductTypeCommand> createValidator,
+        IValidator<UpdateProductTypeCommand> updateValidator)
+    {
+        _dispatcher = dispatcher;
+        _createValidator = createValidator;
+        _updateValidator = updateValidator;
+    }
+
+    // ── READ endpoints ─────────────────────────────────────────────────────────
+
+    /// <summary>Returns a paginated list of ProductTypes. Requires authentication.</summary>
+    [HttpGet("api/v1/product-types")]
+    [Authorize]
+    [ProducesResponseType(typeof(PagedResult<ProductTypeListItemDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    public async Task<IActionResult> ListProductTypes(
+        [FromQuery] int page = 1,
+        [FromQuery] int pageSize = 20,
+        [FromQuery] bool? activo = true,
+        [FromQuery] string? search = null)
+    {
+        var query = new ListProductTypesQuery(page, pageSize, activo, search);
+        var result = await _dispatcher.Send<ListProductTypesQuery, PagedResult<ProductTypeListItemDto>>(query);
+        return Ok(result);
+    }
+
+    /// <summary>Returns a single ProductType by id. Requires authentication.</summary>
+    [HttpGet("api/v1/product-types/{id:int}")]
+    [Authorize]
+    [ProducesResponseType(typeof(ProductTypeDetailDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> GetProductTypeById([FromRoute] int id)
+    {
+        var query = new GetProductTypeByIdQuery(id);
+        var result = await _dispatcher.Send<GetProductTypeByIdQuery, ProductTypeDetailDto>(query);
+        return Ok(result);
+    }
+
+    // ── WRITE endpoints ────────────────────────────────────────────────────────
+
+    /// <summary>Creates a new ProductType. Requires catalogo:tipos:gestionar.</summary>
+    [HttpPost("api/v1/admin/product-types")]
+    [RequirePermission("catalogo:tipos:gestionar")]
+    [ProducesResponseType(typeof(ProductTypeCreatedDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> CreateProductType([FromBody] CreateProductTypeRequest request)
+    {
+        var command = new CreateProductTypeCommand(
+            Nombre: request.Nombre ?? string.Empty,
+            HasDuration: request.HasDuration,
+            RequiresText: request.RequiresText,
+            RequiresCategory: request.RequiresCategory,
+            IsBundle: request.IsBundle,
+            AllowImages: request.AllowImages,
+            MaxImages: request.MaxImages,
+            MaxImageSizeMB: request.MaxImageSizeMB,
+            MaxImageWidth: request.MaxImageWidth,
+            MaxImageHeight: request.MaxImageHeight);
+
+        var validation = await _createValidator.ValidateAsync(command);
+        if (!validation.IsValid)
+        {
+            var errors = validation.Errors
+                .GroupBy(e => e.PropertyName)
+                .ToDictionary(g => g.Key, g => g.Select(e => e.ErrorMessage).ToArray());
+            return BadRequest(new { errors });
+        }
+
+        var result = await _dispatcher.Send<CreateProductTypeCommand, ProductTypeCreatedDto>(command);
+        return CreatedAtAction(nameof(GetProductTypeById), new { id = result.Id }, result);
+    }
+
+    /// <summary>Updates a ProductType. Requires catalogo:tipos:gestionar.</summary>
+    [HttpPut("api/v1/admin/product-types/{id:int}")]
+    [RequirePermission("catalogo:tipos:gestionar")]
+    [ProducesResponseType(typeof(ProductTypeUpdatedDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> UpdateProductType([FromRoute] int id, [FromBody] UpdateProductTypeRequest request)
+    {
+        var command = new UpdateProductTypeCommand(
+            Id: id,
+            Nombre: request.Nombre ?? string.Empty,
+            HasDuration: request.HasDuration,
+            RequiresText: request.RequiresText,
+            RequiresCategory: request.RequiresCategory,
+            IsBundle: request.IsBundle,
+            AllowImages: request.AllowImages,
+            MaxImages: request.MaxImages,
+            MaxImageSizeMB: request.MaxImageSizeMB,
+            MaxImageWidth: request.MaxImageWidth,
+            MaxImageHeight: request.MaxImageHeight);
+
+        var validation = await _updateValidator.ValidateAsync(command);
+        if (!validation.IsValid)
+        {
+            var errors = validation.Errors
+                .GroupBy(e => e.PropertyName)
+                .ToDictionary(g => g.Key, g => g.Select(e => e.ErrorMessage).ToArray());
+            return BadRequest(new { errors });
+        }
+
+        var result = await _dispatcher.Send<UpdateProductTypeCommand, ProductTypeUpdatedDto>(command);
+        return Ok(result);
+    }
+
+    /// <summary>Soft-deletes (deactivates) a ProductType. Requires catalogo:tipos:gestionar.</summary>
+    [HttpDelete("api/v1/admin/product-types/{id:int}")]
+    [RequirePermission("catalogo:tipos:gestionar")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> DeactivateProductType([FromRoute] int id)
+    {
+        var command = new DeactivateProductTypeCommand(id);
+        await _dispatcher.Send<DeactivateProductTypeCommand, ProductTypeStatusDto>(command);
+        return NoContent();
+    }
+}
+
+// ── Request body records ──────────────────────────────────────────────────────
+
+/// <summary>PRD-001: Create ProductType request body.</summary>
+public sealed record CreateProductTypeRequest(
+    string? Nombre,
+    bool HasDuration = false,
+    bool RequiresText = false,
+    bool RequiresCategory = false,
+    bool IsBundle = false,
+    bool AllowImages = false,
+    int? MaxImages = null,
+    decimal? MaxImageSizeMB = null,
+    int? MaxImageWidth = null,
+    int? MaxImageHeight = null);
+
+/// <summary>PRD-001: Update ProductType request body.</summary>
+public sealed record UpdateProductTypeRequest(
+    string? Nombre,
+    bool HasDuration = false,
+    bool RequiresText = false,
+    bool RequiresCategory = false,
+    bool IsBundle = false,
+    bool AllowImages = false,
+    int? MaxImages = null,
+    decimal? MaxImageSizeMB = null,
+    int? MaxImageWidth = null,
+    int? MaxImageHeight = null);

src/api/SIGCM2.Api/Controllers/ProductsController.cs

@@ -0,0 +1,169 @@
+using FluentValidation;
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using SIGCM2.Api.Authorization;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Common;
+using SIGCM2.Application.Products.Create;
+using SIGCM2.Application.Products.Deactivate;
+using SIGCM2.Application.Products.GetById;
+using SIGCM2.Application.Products.List;
+using SIGCM2.Application.Products.Update;
+
+namespace SIGCM2.Api.Controllers;
+
+/// <summary>
+/// PRD-002: Product catalog management.
+/// Read endpoints at /api/v1/products — require authentication (any role).
+/// Write endpoints at /api/v1/admin/products — require 'catalogo:productos:gestionar'.
+/// </summary>
+[ApiController]
+public sealed class ProductsController : ControllerBase
+{
+    private readonly IDispatcher _dispatcher;
+    private readonly IValidator<CreateProductCommand> _createValidator;
+    private readonly IValidator<UpdateProductCommand> _updateValidator;
+
+    public ProductsController(
+        IDispatcher dispatcher,
+        IValidator<CreateProductCommand> createValidator,
+        IValidator<UpdateProductCommand> updateValidator)
+    {
+        _dispatcher = dispatcher;
+        _createValidator = createValidator;
+        _updateValidator = updateValidator;
+    }
+
+    // ── READ endpoints ─────────────────────────────────────────────────────────
+
+    /// <summary>Returns a paginated list of Products. Requires authentication.</summary>
+    [HttpGet("api/v1/products")]
+    [Authorize]
+    [ProducesResponseType(typeof(PagedResult<ProductListItemDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    public async Task<IActionResult> ListProducts(
+        [FromQuery] int page = 1,
+        [FromQuery] int pageSize = 20,
+        [FromQuery] bool? activo = true,
+        [FromQuery] string? search = null,
+        [FromQuery] int? medioId = null,
+        [FromQuery] int? productTypeId = null,
+        [FromQuery] int? rubroId = null)
+    {
+        var query = new ListProductsQuery(page, pageSize, activo, search, medioId, productTypeId, rubroId);
+        var result = await _dispatcher.Send<ListProductsQuery, PagedResult<ProductListItemDto>>(query);
+        return Ok(result);
+    }
+
+    /// <summary>Returns a single Product by id. Requires authentication.</summary>
+    [HttpGet("api/v1/products/{id:int}")]
+    [Authorize]
+    [ProducesResponseType(typeof(ProductDetailDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> GetProductById([FromRoute] int id)
+    {
+        var query = new GetProductByIdQuery(id);
+        var result = await _dispatcher.Send<GetProductByIdQuery, ProductDetailDto>(query);
+        return Ok(result);
+    }
+
+    // ── WRITE endpoints ────────────────────────────────────────────────────────
+
+    /// <summary>Creates a new Product. Requires catalogo:productos:gestionar.</summary>
+    [HttpPost("api/v1/admin/products")]
+    [RequirePermission("catalogo:productos:gestionar")]
+    [ProducesResponseType(typeof(ProductCreatedDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<IActionResult> CreateProduct([FromBody] CreateProductRequest request)
+    {
+        var command = new CreateProductCommand(
+            Nombre: request.Nombre ?? string.Empty,
+            MedioId: request.MedioId,
+            ProductTypeId: request.ProductTypeId,
+            RubroId: request.RubroId,
+            BasePrice: request.BasePrice,
+            PriceDurationDays: request.PriceDurationDays);
+
+        var validation = await _createValidator.ValidateAsync(command);
+        if (!validation.IsValid)
+        {
+            var errors = validation.Errors
+                .GroupBy(e => e.PropertyName)
+                .ToDictionary(g => g.Key, g => g.Select(e => e.ErrorMessage).ToArray());
+            return BadRequest(new { errors });
+        }
+
+        var result = await _dispatcher.Send<CreateProductCommand, ProductCreatedDto>(command);
+        return CreatedAtAction(nameof(GetProductById), new { id = result.Id }, result);
+    }
+
+    /// <summary>Updates a Product. Requires catalogo:productos:gestionar.</summary>
+    [HttpPut("api/v1/admin/products/{id:int}")]
+    [RequirePermission("catalogo:productos:gestionar")]
+    [ProducesResponseType(typeof(ProductUpdatedDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<IActionResult> UpdateProduct([FromRoute] int id, [FromBody] UpdateProductRequest request)
+    {
+        var command = new UpdateProductCommand(
+            Id: id,
+            Nombre: request.Nombre ?? string.Empty,
+            RubroId: request.RubroId,
+            BasePrice: request.BasePrice,
+            PriceDurationDays: request.PriceDurationDays);
+
+        var validation = await _updateValidator.ValidateAsync(command);
+        if (!validation.IsValid)
+        {
+            var errors = validation.Errors
+                .GroupBy(e => e.PropertyName)
+                .ToDictionary(g => g.Key, g => g.Select(e => e.ErrorMessage).ToArray());
+            return BadRequest(new { errors });
+        }
+
+        var result = await _dispatcher.Send<UpdateProductCommand, ProductUpdatedDto>(command);
+        return Ok(result);
+    }
+
+    /// <summary>Soft-deletes (deactivates) a Product. Requires catalogo:productos:gestionar.</summary>
+    [HttpDelete("api/v1/admin/products/{id:int}")]
+    [RequirePermission("catalogo:productos:gestionar")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> DeactivateProduct([FromRoute] int id)
+    {
+        var command = new DeactivateProductCommand(id);
+        await _dispatcher.Send<DeactivateProductCommand, ProductStatusDto>(command);
+        return NoContent();
+    }
+}
+
+// ── Request body records ──────────────────────────────────────────────────────
+
+/// <summary>PRD-002: Create Product request body.</summary>
+public sealed record CreateProductRequest(
+    string? Nombre,
+    int MedioId = 0,
+    int ProductTypeId = 0,
+    int? RubroId = null,
+    decimal BasePrice = 0m,
+    int? PriceDurationDays = null);
+
+/// <summary>PRD-002: Update Product request body.</summary>
+public sealed record UpdateProductRequest(
+    string? Nombre,
+    int? RubroId = null,
+    decimal BasePrice = 0m,
+    int? PriceDurationDays = null);

src/api/SIGCM2.Api/Controllers/PuntosDeVentaController.cs

@@ -0,0 +1,175 @@
+using FluentValidation;
+using Microsoft.AspNetCore.Mvc;
+using SIGCM2.Api.Authorization;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Common;
+using SIGCM2.Application.PuntosDeVenta.Create;
+using SIGCM2.Application.PuntosDeVenta.Deactivate;
+using SIGCM2.Application.PuntosDeVenta.GetById;
+using SIGCM2.Application.PuntosDeVenta.List;
+using SIGCM2.Application.PuntosDeVenta.Reactivate;
+using SIGCM2.Application.PuntosDeVenta.Update;
+
+namespace SIGCM2.Api.Controllers;
+
+/// <summary>
+/// ADM-008: PuntoDeVenta management endpoints at /api/v1/admin/puntos-de-venta.
+/// All endpoints require permission 'administracion:puntos_de_venta:gestionar'.
+/// </summary>
+[ApiController]
+[Route("api/v1/admin/puntos-de-venta")]
+public sealed class PuntosDeVentaController : ControllerBase
+{
+    private readonly IDispatcher _dispatcher;
+    private readonly IValidator<CreatePuntoDeVentaCommand> _createValidator;
+    private readonly IValidator<UpdatePuntoDeVentaCommand> _updateValidator;
+
+    public PuntosDeVentaController(
+        IDispatcher dispatcher,
+        IValidator<CreatePuntoDeVentaCommand> createValidator,
+        IValidator<UpdatePuntoDeVentaCommand> updateValidator)
+    {
+        _dispatcher = dispatcher;
+        _createValidator = createValidator;
+        _updateValidator = updateValidator;
+    }
+
+    /// <summary>Creates a new punto de venta. Requires administracion:puntos_de_venta:gestionar.</summary>
+    [HttpPost]
+    [RequirePermission("administracion:puntos_de_venta:gestionar")]
+    [ProducesResponseType(typeof(PuntoDeVentaCreatedDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> CreatePuntoDeVenta([FromBody] CreatePuntoDeVentaRequest request)
+    {
+        var command = new CreatePuntoDeVentaCommand(
+            MedioId: request.MedioId ?? 0,
+            NumeroAFIP: request.NumeroAFIP ?? 0,
+            Nombre: request.Nombre ?? string.Empty,
+            Descripcion: request.Descripcion);
+
+        var validation = await _createValidator.ValidateAsync(command);
+        if (!validation.IsValid)
+        {
+            var errors = validation.Errors
+                .GroupBy(e => e.PropertyName)
+                .ToDictionary(g => g.Key, g => g.Select(e => e.ErrorMessage).ToArray());
+            return BadRequest(new { errors });
+        }
+
+        var result = await _dispatcher.Send<CreatePuntoDeVentaCommand, PuntoDeVentaCreatedDto>(command);
+        return CreatedAtAction(nameof(GetPuntoDeVentaById), new { id = result.Id }, result);
+    }
+
+    /// <summary>Lists puntos de venta with optional filters.</summary>
+    [HttpGet]
+    [RequirePermission("administracion:puntos_de_venta:gestionar")]
+    [ProducesResponseType(typeof(PagedResult<PuntoDeVentaListItemDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    public async Task<IActionResult> ListPuntosDeVenta(
+        [FromQuery] int page = 1,
+        [FromQuery] int pageSize = 20,
+        [FromQuery] int? medioId = null,
+        [FromQuery] bool? activo = null)
+    {
+        if (page < 1) return BadRequest(new { error = "page must be >= 1" });
+        if (pageSize < 1) return BadRequest(new { error = "pageSize must be >= 1" });
+
+        var query = new ListPuntosDeVentaQuery(page, pageSize, medioId, activo);
+        var result = await _dispatcher.Send<ListPuntosDeVentaQuery, PagedResult<PuntoDeVentaListItemDto>>(query);
+        return Ok(result);
+    }
+
+    /// <summary>Gets a single punto de venta by id.</summary>
+    [HttpGet("{id:int}")]
+    [RequirePermission("administracion:puntos_de_venta:gestionar")]
+    [ProducesResponseType(typeof(PuntoDeVentaDetailDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> GetPuntoDeVentaById([FromRoute] int id)
+    {
+        var query = new GetPuntoDeVentaByIdQuery(id);
+        var result = await _dispatcher.Send<GetPuntoDeVentaByIdQuery, PuntoDeVentaDetailDto>(query);
+        return Ok(result);
+    }
+
+    /// <summary>Updates a punto de venta's editable fields.</summary>
+    [HttpPut("{id:int}")]
+    [RequirePermission("administracion:puntos_de_venta:gestionar")]
+    [ProducesResponseType(typeof(PuntoDeVentaUpdatedDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> UpdatePuntoDeVenta([FromRoute] int id, [FromBody] UpdatePuntoDeVentaRequest request)
+    {
+        var command = new UpdatePuntoDeVentaCommand(
+            Id: id,
+            Nombre: request.Nombre ?? string.Empty,
+            NumeroAFIP: request.NumeroAFIP ?? 0,
+            Descripcion: request.Descripcion);
+
+        var validation = await _updateValidator.ValidateAsync(command);
+        if (!validation.IsValid)
+        {
+            var errors = validation.Errors
+                .GroupBy(e => e.PropertyName)
+                .ToDictionary(g => g.Key, g => g.Select(e => e.ErrorMessage).ToArray());
+            return BadRequest(new { errors });
+        }
+
+        var result = await _dispatcher.Send<UpdatePuntoDeVentaCommand, PuntoDeVentaUpdatedDto>(command);
+        return Ok(result);
+    }
+
+    /// <summary>Deactivates a punto de venta.</summary>
+    [HttpPost("{id:int}/deactivate")]
+    [RequirePermission("administracion:puntos_de_venta:gestionar")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> DeactivatePuntoDeVenta([FromRoute] int id)
+    {
+        var command = new DeactivatePuntoDeVentaCommand(id);
+        await _dispatcher.Send<DeactivatePuntoDeVentaCommand, PuntoDeVentaStatusDto>(command);
+        return NoContent();
+    }
+
+    /// <summary>Reactivates a punto de venta (only if parent Medio is active).</summary>
+    [HttpPost("{id:int}/reactivate")]
+    [RequirePermission("administracion:puntos_de_venta:gestionar")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> ReactivatePuntoDeVenta([FromRoute] int id)
+    {
+        var command = new ReactivatePuntoDeVentaCommand(id);
+        await _dispatcher.Send<ReactivatePuntoDeVentaCommand, PuntoDeVentaStatusDto>(command);
+        return NoContent();
+    }
+
+}
+
+// ── Request body records ──────────────────────────────────────────────────────
+
+/// <summary>ADM-008: Create punto de venta request body.</summary>
+public sealed record CreatePuntoDeVentaRequest(
+    int? MedioId,
+    short? NumeroAFIP,
+    string? Nombre,
+    string? Descripcion);
+
+/// <summary>ADM-008: Update punto de venta request body.</summary>
+public sealed record UpdatePuntoDeVentaRequest(
+    string? Nombre,
+    short? NumeroAFIP,
+    string? Descripcion);

src/api/SIGCM2.Api/Controllers/RubrosController.cs

@@ -0,0 +1,151 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using SIGCM2.Api.Authorization;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Rubros.Create;
+using SIGCM2.Application.Rubros.Deactivate;
+using SIGCM2.Application.Rubros.Dtos;
+using SIGCM2.Application.Rubros.GetById;
+using SIGCM2.Application.Rubros.GetTree;
+using SIGCM2.Application.Rubros.Move;
+using SIGCM2.Application.Rubros.Update;
+
+namespace SIGCM2.Api.Controllers;
+
+/// <summary>
+/// CAT-001: Rubro N-ary tree management.
+/// Read endpoints at /api/v1/rubros — require authentication (any role).
+/// Write endpoints at /api/v1/admin/rubros — require 'catalogo:rubros:gestionar'.
+/// </summary>
+[ApiController]
+public sealed class RubrosController : ControllerBase
+{
+    private readonly IDispatcher _dispatcher;
+
+    public RubrosController(IDispatcher dispatcher)
+    {
+        _dispatcher = dispatcher;
+    }
+
+    // ── READ endpoints ─────────────────────────────────────────────────────────
+
+    /// <summary>Returns the full Rubro tree. Requires authentication.</summary>
+    [HttpGet("api/v1/rubros/tree")]
+    [Authorize]
+    [ProducesResponseType(typeof(IReadOnlyList<RubroTreeNodeDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    public async Task<IActionResult> GetRubroTree([FromQuery] bool incluirInactivos = false)
+    {
+        var query = new GetRubroTreeQuery(incluirInactivos);
+        var result = await _dispatcher.Send<GetRubroTreeQuery, IReadOnlyList<RubroTreeNodeDto>>(query);
+        return Ok(result);
+    }
+
+    /// <summary>Returns a single Rubro by id. Requires authentication.</summary>
+    [HttpGet("api/v1/rubros/{id:int}")]
+    [Authorize]
+    [ProducesResponseType(typeof(RubroDetailDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> GetRubroById([FromRoute] int id)
+    {
+        var query = new GetRubroByIdQuery(id);
+        var result = await _dispatcher.Send<GetRubroByIdQuery, RubroDetailDto>(query);
+        return Ok(result);
+    }
+
+    // ── WRITE endpoints ────────────────────────────────────────────────────────
+
+    /// <summary>Creates a new Rubro. Requires catalogo:rubros:gestionar.</summary>
+    [HttpPost("api/v1/admin/rubros")]
+    [RequirePermission("catalogo:rubros:gestionar")]
+    [ProducesResponseType(typeof(RubroCreatedDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<IActionResult> CreateRubro([FromBody] CreateRubroRequest request)
+    {
+        var command = new CreateRubroCommand(
+            Nombre: request.Nombre ?? string.Empty,
+            ParentId: request.ParentId,
+            TarifarioBaseId: request.TarifarioBaseId);
+
+        var result = await _dispatcher.Send<CreateRubroCommand, RubroCreatedDto>(command);
+        return CreatedAtAction(nameof(GetRubroById), new { id = result.Id }, result);
+    }
+
+    /// <summary>Updates a Rubro's nombre. Requires catalogo:rubros:gestionar.</summary>
+    [HttpPut("api/v1/admin/rubros/{id:int}")]
+    [RequirePermission("catalogo:rubros:gestionar")]
+    [ProducesResponseType(typeof(RubroUpdatedDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> UpdateRubro([FromRoute] int id, [FromBody] UpdateRubroRequest request)
+    {
+        var command = new UpdateRubroCommand(
+            Id: id,
+            Nombre: request.Nombre ?? string.Empty);
+
+        var result = await _dispatcher.Send<UpdateRubroCommand, RubroUpdatedDto>(command);
+        return Ok(result);
+    }
+
+    /// <summary>Soft-deletes (deactivates) a Rubro. Requires catalogo:rubros:gestionar.</summary>
+    [HttpDelete("api/v1/admin/rubros/{id:int}")]
+    [RequirePermission("catalogo:rubros:gestionar")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> DeactivateRubro([FromRoute] int id)
+    {
+        var command = new DeactivateRubroCommand(id);
+        await _dispatcher.Send<DeactivateRubroCommand, RubroStatusDto>(command);
+        return NoContent();
+    }
+
+    /// <summary>Moves a Rubro to a new parent. Requires catalogo:rubros:gestionar.</summary>
+    [HttpPatch("api/v1/admin/rubros/{id:int}/mover")]
+    [RequirePermission("catalogo:rubros:gestionar")]
+    [ProducesResponseType(typeof(RubroMovedDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status401Unauthorized)]
+    [ProducesResponseType(StatusCodes.Status403Forbidden)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<IActionResult> MoveRubro([FromRoute] int id, [FromBody] MoveRubroRequest request)
+    {
+        var command = new MoveRubroCommand(
+            Id: id,
+            NuevoParentId: request.NuevoParentId,
+            NuevoOrden: request.NuevoOrden);
+
+        var result = await _dispatcher.Send<MoveRubroCommand, RubroMovedDto>(command);
+        return Ok(result);
+    }
+}
+
+// ── Request body records ──────────────────────────────────────────────────────
+
+/// <summary>CAT-001: Create rubro request body.</summary>
+public sealed record CreateRubroRequest(
+    string? Nombre,
+    int? ParentId,
+    int? TarifarioBaseId);
+
+/// <summary>CAT-001: Update rubro request body.</summary>
+public sealed record UpdateRubroRequest(
+    string? Nombre);
+
+/// <summary>CAT-001: Move rubro request body.</summary>
+public sealed record MoveRubroRequest(
+    int? NuevoParentId,
+    int NuevoOrden);

src/api/SIGCM2.Api/Filters/ExceptionFilter.cs

@@ -3,6 +3,7 @@ using Microsoft.AspNetCore.Mvc;
 using Microsoft.AspNetCore.Mvc.Filters;
 using Microsoft.Data.SqlClient;
 using SIGCM2.Domain.Exceptions;
+using SIGCM2.Domain.Pricing.Exceptions;
 
 namespace SIGCM2.Api.Filters;
 
@@ -169,6 +170,116 @@ public sealed class ExceptionFilter : IExceptionFilter
                 context.ExceptionHandled = true;
                 break;
 
+            // CAT-001: Rubro exceptions
+            case RubroNotFoundException rubroNotFoundEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "rubro_not_found",
+                    message = rubroNotFoundEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status404NotFound
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case RubroNombreDuplicadoEnPadreException rubroDupEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "rubro_nombre_duplicado",
+                    message = rubroDupEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case RubroTieneHijosActivosException rubroHijosEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "rubro_tiene_hijos_activos",
+                    message = rubroHijosEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case RubroPadreInactivoException rubroPadreEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "rubro_padre_inactivo",
+                    message = rubroPadreEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status400BadRequest
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case RubroMaxDepthExceededException rubroDepthEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "rubro_max_depth_exceeded",
+                    message = rubroDepthEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status422UnprocessableEntity
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case RubroCycleDetectedException rubroCycleEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "rubro_cycle_detected",
+                    message = rubroCycleEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status400BadRequest
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            // CAT-002: Rubro Regla de Oro (rama vs hoja)
+            case RubroPadreEsHojaConAvisosException rubroPadreHojaEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "rubro_padre_es_hoja_con_avisos",
+                    message = rubroPadreHojaEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case RubroEsRamaConHijosActivosException rubroRamaHijosEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "rubro_es_rama_con_hijos_activos",
+                    message = rubroRamaHijosEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case RubroConProductosActivosException rubroProductosEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "rubro_con_productos_activos",
+                    message = rubroProductosEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
             // ADM-001: Medio exceptions
             case MedioCodigoDuplicadoException medioCodDupEx:
                 context.Result = new ObjectResult(new
@@ -231,6 +342,266 @@ public sealed class ExceptionFilter : IExceptionFilter
                 context.ExceptionHandled = true;
                 break;
 
+            // ADM-009: TipoDeIva fiscal exceptions
+            case PorcentajeInmutableException:
+                context.Result = new ObjectResult(new
+                {
+                    error = "inmutable_usar_nueva_version",
+                    message = "El porcentaje de un TipoDeIva es inmutable. Creá una nueva versión vía POST /iva/{id}/nueva-version."
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case AlicuotaInmutableException:
+                context.Result = new ObjectResult(new
+                {
+                    error = "inmutable_usar_nueva_version",
+                    message = "La alícuota de IngresosBrutos es inmutable. Creá una nueva versión vía POST /iibb/{id}/nueva-version."
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case PredecesorYaCerradoException predecesorYaCerradoEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "predecesora_ya_cerrada",
+                    message = predecesorYaCerradoEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case DuplicateCodigoException duplicateCodigoEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "duplicate_codigo",
+                    message = duplicateCodigoEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case DuplicateProvinciaException duplicateProvinciaEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "duplicate_provincia",
+                    message = duplicateProvinciaEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case TipoDeIvaNotFoundException tipoDeIvaNotFoundEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "tipo_iva_not_found",
+                    message = tipoDeIvaNotFoundEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status404NotFound
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case IngresosBrutosNotFoundException ingresosBrutosNotFoundEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "ingresos_brutos_not_found",
+                    message = ingresosBrutosNotFoundEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status404NotFound
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            // PRD-001: ProductType exceptions
+            case ProductTypeNotFoundException productTypeNotFoundEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "product_type_not_found",
+                    message = productTypeNotFoundEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status404NotFound
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case ProductTypeNombreDuplicadoException productTypeDupEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "product_type_nombre_duplicado",
+                    message = productTypeDupEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case ProductTypeEnUsoException productTypeEnUsoEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "product_type_en_uso",
+                    message = productTypeEnUsoEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case ProductTypeFlagsIncoherentesException productTypeFlagsEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "product_type_flags_incoherentes",
+                    message = productTypeFlagsEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status422UnprocessableEntity
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            // PRD-003: ProductPrices exceptions
+            case ProductPriceForwardOnlyException forwardOnlyEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "product_price_forward_only",
+                    message = forwardOnlyEx.Message,
+                    productId = forwardOnlyEx.ProductId
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case ProductPriceInvalidException priceInvalidEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "product_price_invalid",
+                    message = priceInvalidEx.Message,
+                    field = priceInvalidEx.Field
+                })
+                {
+                    StatusCode = StatusCodes.Status400BadRequest
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case ProductSinPrecioActivoException sinPrecioEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "product_sin_precio_activo",
+                    message = sinPrecioEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status404NotFound
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            // PRD-002: Product exceptions
+            case ProductNotFoundException productNotFoundEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "product_not_found",
+                    message = productNotFoundEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status404NotFound
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case ProductNombreDuplicadoEnMedioTipoException productDupEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "product_nombre_duplicado",
+                    message = productDupEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case ProductTipoFlagsIncoherentesException productFlagsEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "product_flags_incoherentes",
+                    field = productFlagsEx.Field,
+                    message = productFlagsEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status422UnprocessableEntity
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case ProductTypeInactivoException productTypeInactivoEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "product_type_inactivo",
+                    message = productTypeInactivoEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case RubroInactivoException rubroInactivoEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "rubro_inactivo",
+                    message = rubroInactivoEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            // ADM-008: PuntoDeVenta exceptions
+            case PuntoDeVentaNotFoundException puntoDeVentaNotFoundEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "punto_de_venta_not_found",
+                    message = puntoDeVentaNotFoundEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status404NotFound
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case NumeroAFIPDuplicadoException numeroAFIPDupEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "numero_afip_duplicado",
+                    message = numeroAFIPDupEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
             // UDT-009: permiso override validation errors
             case InvalidPermisoCodesException ipce:
                 context.Result = new ObjectResult(new Microsoft.AspNetCore.Mvc.ProblemDetails
@@ -260,6 +631,109 @@ public sealed class ExceptionFilter : IExceptionFilter
                 context.ExceptionHandled = true;
                 break;
 
+            // ADM-009: vigencia_desde_invalida — domain throws ArgumentException for invalid vigencia range
+            case ArgumentException argEx when argEx.Message.Contains("vigencia_desde_invalida") ||
+                                              argEx.ParamName == "vigenciaDesde" ||
+                                              argEx.Message.Contains("debe ser posterior"):
+                context.Result = new ObjectResult(new
+                {
+                    error = "vigencia_desde_invalida",
+                    message = argEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status400BadRequest
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            // PRC-001: WordCounter + ChargeableCharConfig exceptions
+            case EmojiDetectedException emojiEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "emoji_not_allowed",
+                    code = "EMOJI_NOT_ALLOWED",
+                    message = emojiEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status400BadRequest
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case WordCountValidationException wordEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "word_count_validation",
+                    code = "WORD_COUNT_VALIDATION",
+                    field = wordEx.Field,
+                    reason = wordEx.Reason,
+                    message = wordEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status400BadRequest
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case ChargeableCharConfigInvalidException configInvalidEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "chargeable_char_invalid",
+                    code = "CHARGEABLE_CHAR_INVALID",
+                    field = configInvalidEx.Field,
+                    reason = configInvalidEx.Reason,
+                    message = configInvalidEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status400BadRequest
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case ChargeableCharConfigForwardOnlyException forwardOnlyCharEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "chargeable_char_forward_only",
+                    code = "CHARGEABLE_CHAR_FORWARD_ONLY",
+                    productTypeId = forwardOnlyCharEx.ProductTypeId,
+                    symbol = forwardOnlyCharEx.Symbol,
+                    newValidFrom = forwardOnlyCharEx.NewValidFrom,
+                    activeValidFrom = forwardOnlyCharEx.ActiveValidFrom,
+                    message = forwardOnlyCharEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case ChargeableCharConfigReactivationNotAllowedException reactivationEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "chargeable_char_reactivation_not_allowed",
+                    code = "CHARGEABLE_CHAR_REACTIVATION_NOT_ALLOWED",
+                    id = reactivationEx.Id,
+                    reason = reactivationEx.Reason,
+                    message = reactivationEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status409Conflict
+                };
+                context.ExceptionHandled = true;
+                break;
+
+            case KeyNotFoundException keyNotFoundEx:
+                context.Result = new ObjectResult(new
+                {
+                    error = "not_found",
+                    message = keyNotFoundEx.Message
+                })
+                {
+                    StatusCode = StatusCodes.Status404NotFound
+                };
+                context.ExceptionHandled = true;
+                break;
+
             case ValidationException validationEx:
                 var errors = validationEx.Errors
                     .GroupBy(e => e.PropertyName)

src/api/SIGCM2.Api/Json/DateOnlyJsonConverter.cs

@@ -0,0 +1,31 @@
+using System.Globalization;
+using System.Text.Json;
+using System.Text.Json.Serialization;
+
+namespace SIGCM2.Api.Json;
+
+/// <summary>
+/// JSON converter for <see cref="DateOnly"/> that uses the "yyyy-MM-dd" ISO format.
+///
+/// UDT-011: Ensures Cat2 date fields (VigenciaDesde, etc.) never serialize as
+/// "2026-05-01T00:00:00" or with a UTC suffix "Z", which would mislead consumers
+/// into treating civil Argentine dates as absolute UTC instants.
+/// </summary>
+public sealed class DateOnlyJsonConverter : JsonConverter<DateOnly>
+{
+    private const string DateFormat = "yyyy-MM-dd";
+
+    public override DateOnly Read(ref Utf8JsonReader reader, Type typeToConvert, JsonSerializerOptions options)
+    {
+        var str = reader.GetString();
+        if (str is null)
+            throw new JsonException("DateOnly value cannot be null.");
+
+        return DateOnly.ParseExact(str, DateFormat, CultureInfo.InvariantCulture);
+    }
+
+    public override void Write(Utf8JsonWriter writer, DateOnly value, JsonSerializerOptions options)
+    {
+        writer.WriteStringValue(value.ToString(DateFormat, CultureInfo.InvariantCulture));
+    }
+}

src/api/SIGCM2.Api/Program.cs

@@ -2,12 +2,13 @@ using Microsoft.AspNetCore.Authorization;
 using Serilog;
 using Scalar.AspNetCore;
 using SIGCM2.Api.Authorization;
+using SIGCM2.Api.Filters;
 using SIGCM2.Api.HealthChecks;
+using SIGCM2.Api.Json;
 using SIGCM2.Api.Middleware;
 using SIGCM2.Application;
 using SIGCM2.Infrastructure;
 using SIGCM2.Infrastructure.Audit.Jobs;
-using SIGCM2.Api.Filters;
 
 // Bootstrap logger — before DI is built
 Log.Logger = new LoggerConfiguration()
@@ -36,10 +37,15 @@ builder.Services.AddAuthorization();
 builder.Services.AddScoped<IAuthorizationHandler, PermissionAuthorizationHandler>();
 builder.Services.AddSingleton<IAuthorizationMiddlewareResultHandler, ForbiddenProblemDetailsHandler>();
 
-// Controllers with exception filter
+// Controllers with exception filter + JSON options
+// UDT-011: DateOnlyJsonConverter ensures Cat2 date fields serialize as "yyyy-MM-dd"
+// and never as "2026-05-01T00:00:00" or with a UTC "Z" suffix.
 builder.Services.AddControllers(opts =>
 {
     opts.Filters.Add<ExceptionFilter>();
+}).AddJsonOptions(jsonOpts =>
+{
+    jsonOpts.JsonSerializerOptions.Converters.Add(new DateOnlyJsonConverter());
 });
 
 // OpenAPI / Scalar

src/api/SIGCM2.Api/appsettings.json

@@ -32,5 +32,8 @@
     ],
     "Enrich": [ "FromLogContext", "WithMachineName", "WithThreadId" ]
   },
+  "Rubros": {
+    "MaxDepth": 10
+  },
   "AllowedHosts": "*"
 }

src/api/SIGCM2.Application/Abstractions/Persistence/IAvisoQueryRepository.cs

@@ -0,0 +1,24 @@
+namespace SIGCM2.Application.Abstractions.Persistence;
+
+/// <summary>
+/// Query-only access to Aviso counts by Rubro.
+/// CAT-002 introduces the contract. The real Dapper-based impl lands in PRD-002
+/// (when dbo.Aviso exists). Until then, NullAvisoQueryRepository is the binding.
+/// </summary>
+public interface IAvisoQueryRepository
+{
+    /// <summary>
+    /// Returns the count of avisos (active, non-archived) assigned to the given rubro.
+    /// </summary>
+    Task<int> CountAvisosEnRubroAsync(int rubroId, CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns a dictionary of { rubroId → count } for the provided ids.
+    /// Used by GetRubroTreeQueryHandler to avoid N+1 when populating TieneAvisos per node.
+    /// The implementation MUST do a single query; the stub returns an empty dictionary
+    /// (every rubro gets 0 via dictionary.GetValueOrDefault).
+    /// </summary>
+    Task<IReadOnlyDictionary<int, int>> CountAvisosBatchAsync(
+        IReadOnlyCollection<int> rubroIds,
+        CancellationToken ct = default);
+}

src/api/SIGCM2.Application/Abstractions/Persistence/IChargeableCharConfigRepository.cs

@@ -0,0 +1,104 @@
+using SIGCM2.Domain.Pricing.ChargeableChars;
+
+namespace SIGCM2.Application.Abstractions.Persistence;
+
+/// <summary>
+/// PRC-001 — Write + query access to dbo.ChargeableCharConfig.
+/// Implemented by ChargeableCharConfigRepository (Dapper) in Infrastructure.
+///
+/// InsertWithCloseAsync: invokes usp_ChargeableCharConfig_InsertWithClose which atomically
+/// closes any active row for (ProductTypeId, Symbol) and inserts the new row.
+///
+/// GetActiveForProductTypeAsync: invokes usp_ChargeableCharConfig_GetActiveForProductType which
+/// returns both per-ProductType rows AND global (ProductTypeId IS NULL) rows for the given asOfDate.
+/// The Application service applies the per-ProductType > global priority rule.
+/// </summary>
+public interface IChargeableCharConfigRepository
+{
+    /// <summary>
+    /// Invokes usp_ChargeableCharConfig_InsertWithClose inside the ambient TransactionScope.
+    /// Closes any active row matching (ProductTypeId, Symbol) and inserts a new one.
+    /// Returns the Id of the newly inserted row.
+    /// Throws:
+    ///   - ChargeableCharConfigForwardOnlyException on SQL THROW 50409
+    ///   - ChargeableCharConfigInvalidException on SQL THROW 50404 (not-found guard)
+    /// </summary>
+    Task<long> InsertWithCloseAsync(
+        long? productTypeId,
+        string symbol,
+        string category,
+        decimal price,
+        DateOnly validFrom,
+        CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns all active rows whose [ValidFrom, ValidTo] window covers the given asOfDate
+    /// for the specified ProductType, including global rows (ProductTypeId IS NULL).
+    /// The SP returns both per-ProductType AND global rows — callers apply priority.
+    /// </summary>
+    Task<IReadOnlyList<ChargeableCharConfig>> GetActiveForProductTypeAsync(
+        long productTypeId,
+        DateOnly asOfDate,
+        CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns paginated rows filtered by ProductTypeId and IsActive.
+    /// Skip = (page - 1) * pageSize computed by the caller.
+    /// </summary>
+    Task<IReadOnlyList<ChargeableCharConfig>> ListAsync(
+        long? productTypeId,
+        bool activeOnly,
+        int skip,
+        int take,
+        CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns total row count for the given filters (used for pagination metadata).
+    /// </summary>
+    Task<int> CountAsync(
+        long? productTypeId,
+        bool activeOnly,
+        CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns the row with the given Id, or null if not found.
+    /// </summary>
+    Task<ChargeableCharConfig?> GetByIdAsync(
+        long id,
+        CancellationToken ct = default);
+
+    /// <summary>
+    /// Deactivates the row with the given Id by setting IsActive = false and ValidTo = today.
+    /// Idempotent: no-op if already inactive.
+    /// Called inside the ambient TransactionScope of the handler.
+    /// </summary>
+    Task DeactivateAsync(
+        long id,
+        DateOnly today,
+        CancellationToken ct = default);
+
+    /// <summary>
+    /// Invokes usp_ChargeableCharConfig_ReactivateWithGuard.
+    /// Guard rules (enforced by SP):
+    ///   50410 → target row is already active → ChargeableCharConfigReactivationNotAllowedException(ALREADY_ACTIVE)
+    ///   50411 → a vigente active row exists for (ProductTypeId, Symbol) → ChargeableCharConfigReactivationNotAllowedException(VIGENTE_EXISTS)
+    ///   50412 → posterior rows exist after target row → ChargeableCharConfigReactivationNotAllowedException(POSTERIOR_ROWS_EXIST)
+    ///   50404 → row not found → ChargeableCharConfigInvalidException
+    /// On success: re-opens the row (IsActive=true, ValidTo=NULL) and returns the reactivated entity.
+    /// </summary>
+    Task<ChargeableCharConfig> ReactivateAsync(
+        long id,
+        CancellationToken ct = default);
+
+    /// <summary>
+    /// Physically deletes the row with the given Id from dbo.ChargeableCharConfig (current state).
+    /// NOTE: Since SYSTEM_VERSIONING is ON, SQL Server moves the row to the history table with
+    /// SysEndTime set to the delete time. The row disappears from all current-state queries but
+    /// remains queryable via FOR SYSTEM_TIME. Temporal audit trail is preserved.
+    /// Future guard for "used in invoicing" is deferred to FAC-001 followup issue.
+    /// Throws KeyNotFoundException if the row does not exist.
+    /// </summary>
+    Task DeleteAsync(
+        long id,
+        CancellationToken ct = default);
+}

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);
+}

src/api/SIGCM2.Application/Abstractions/Persistence/IProductPriceRepository.cs

@@ -0,0 +1,44 @@
+using SIGCM2.Application.Common;
+using SIGCM2.Domain.Entities;
+
+namespace SIGCM2.Application.Abstractions.Persistence;
+
+/// <summary>
+/// PRD-003 — Write + query access to dbo.ProductPrices.
+/// Implemented by ProductPriceRepository (Dapper) in Infrastructure.
+/// </summary>
+public interface IProductPriceRepository
+{
+    /// <summary>
+    /// Invokes dbo.usp_AddProductPrice inside the ambient TransactionScope.
+    /// Returns (newId, closedId?). Throws:
+    ///   - ProductPriceForwardOnlyException on SQL THROW 50409 or unique index violation (2601/2627).
+    ///   - ProductNotFoundException on SQL THROW 50404.
+    /// </summary>
+    Task<(long NewId, long? ClosedId)> AddAsync(
+        int productId,
+        decimal price,
+        DateOnly priceValidFrom,
+        CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns a paginated page of price rows for the product, ordered descending by PriceValidFrom.
+    /// Caller is responsible for clamping page (≥ 1) and pageSize (1–100) before calling.
+    /// Returns PagedResult with empty Items when the product has no price history or page is beyond total.
+    /// </summary>
+    Task<PagedResult<ProductPrice>> GetByProductIdAsync(
+        int productId,
+        int page,
+        int pageSize,
+        CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns the ProductPrice row whose window [PriceValidFrom, PriceValidTo] covers the given
+    /// civil date, or null if no row matches (no history, or date is before any recorded price).
+    /// Used by ProductPricingService.GetPriceAtAsync.
+    /// </summary>
+    Task<ProductPrice?> GetActiveAsync(
+        int productId,
+        DateOnly date,
+        CancellationToken ct = default);
+}

src/api/SIGCM2.Application/Abstractions/Persistence/IProductQueryRepository.cs

@@ -0,0 +1,21 @@
+namespace SIGCM2.Application.Abstractions.Persistence;
+
+/// <summary>
+/// PRD-002 handoff contract — query-only access to Product data needed by ProductType handlers.
+/// PRD-001 binds to NullProductQueryRepository (always returns false).
+/// PRD-002 binds to Dapper impl against dbo.Product (when that table exists).
+/// </summary>
+public interface IProductQueryRepository
+{
+    /// <summary>
+    /// Returns true if at least one active Product with the given ProductTypeId exists.
+    /// Used by DeactivateProductTypeCommandHandler to guard against orphaning active products.
+    /// </summary>
+    Task<bool> ExistsActiveByProductTypeAsync(int productTypeId, CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns the count of active Products where RubroId = rubroId.
+    /// Used by DeactivateRubroCommandHandler to guard against orphaning active products. (issue #41)
+    /// </summary>
+    Task<int> CountActiveByRubroAsync(int rubroId, CancellationToken ct = default);
+}

src/api/SIGCM2.Application/Abstractions/Persistence/IProductRepository.cs

@@ -0,0 +1,29 @@
+using SIGCM2.Application.Common;
+using SIGCM2.Domain.Entities;
+
+namespace SIGCM2.Application.Abstractions.Persistence;
+
+/// <summary>
+/// Write-side repository for Product.
+/// All reads needed by write handlers are included here.
+/// </summary>
+public interface IProductRepository
+{
+    /// <summary>Inserts a new Product and returns the DB-assigned Id.</summary>
+    Task<int> AddAsync(Product product, CancellationToken ct = default);
+
+    /// <summary>Returns the Product with the given Id, or null if not found.</summary>
+    Task<Product?> GetByIdAsync(int id, CancellationToken ct = default);
+
+    /// <summary>Returns a paged result of Products matching the query.</summary>
+    Task<PagedResult<Product>> GetPagedAsync(ProductsQuery query, CancellationToken ct = default);
+
+    /// <summary>Persists all changes to an existing Product row.</summary>
+    Task UpdateAsync(Product product, CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns true if an active Product with the same Nombre exists for the given MedioId+ProductTypeId combination.
+    /// Pass excludeId to skip the self-comparison during rename (update scenario).
+    /// </summary>
+    Task<bool> ExistsByNombreAsync(string nombre, int medioId, int productTypeId, int? excludeId = null, CancellationToken ct = default);
+}

src/api/SIGCM2.Application/Abstractions/Persistence/IProductTypeRepository.cs

@@ -0,0 +1,31 @@
+using SIGCM2.Application.Common;
+using SIGCM2.Domain.Entities;
+
+namespace SIGCM2.Application.Abstractions.Persistence;
+
+/// <summary>
+/// Write-side repository for ProductType.
+/// All reads needed by write handlers are included here.
+/// Query-side (for listing, filtering) uses GetPagedAsync with ProductTypesQuery.
+/// </summary>
+public interface IProductTypeRepository
+{
+    /// <summary>Inserts a new ProductType and returns the DB-assigned Id.</summary>
+    Task<int> AddAsync(ProductType productType, CancellationToken ct = default);
+
+    /// <summary>Returns the ProductType with the given Id, or null if not found.</summary>
+    Task<ProductType?> GetByIdAsync(int id, CancellationToken ct = default);
+
+    /// <summary>Returns a paged result of ProductTypes matching the query.</summary>
+    Task<PagedResult<ProductType>> GetPagedAsync(ProductTypesQuery query, CancellationToken ct = default);
+
+    /// <summary>Persists all changes to an existing ProductType row.</summary>
+    Task UpdateAsync(ProductType productType, CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns true if an active ProductType with the given nombre exists.
+    /// Pass excludeId to skip the self-comparison during rename (update scenario).
+    /// Case-insensitive — delegates to DB collation (SQL_Latin1_General_CP1_CI_AI).
+    /// </summary>
+    Task<bool> ExistsByNombreAsync(string nombre, int? excludeId = null, CancellationToken ct = default);
+}

src/api/SIGCM2.Application/Abstractions/Persistence/IPuntoDeVentaRepository.cs

@@ -0,0 +1,13 @@
+using SIGCM2.Application.Common;
+using SIGCM2.Domain.Entities;
+
+namespace SIGCM2.Application.Abstractions.Persistence;
+
+public interface IPuntoDeVentaRepository
+{
+    Task<int> AddAsync(PuntoDeVenta pdv, CancellationToken ct = default);
+    Task<PuntoDeVenta?> GetByIdAsync(int id, CancellationToken ct = default);
+    Task<bool> ExistsByNumeroAFIPInMedioAsync(int medioId, short numeroAFIP, int? excludeId = null, CancellationToken ct = default);
+    Task UpdateAsync(PuntoDeVenta pdv, CancellationToken ct = default);
+    Task<PagedResult<PuntoDeVenta>> GetPagedAsync(PuntosDeVentaQuery q, CancellationToken ct = default);
+}

src/api/SIGCM2.Application/Abstractions/Persistence/IRubroRepository.cs

@@ -0,0 +1,41 @@
+using SIGCM2.Domain.Entities;
+
+namespace SIGCM2.Application.Abstractions.Persistence;
+
+public interface IRubroRepository
+{
+    Task<int> AddAsync(Rubro rubro, CancellationToken ct = default);
+    Task<Rubro?> GetByIdAsync(int id, CancellationToken ct = default);
+    Task<IReadOnlyList<Rubro>> GetAllAsync(bool incluirInactivos, CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns all descendants of rootId via recursive CTE (used only by MoveRubro for cycle detection).
+    /// </summary>
+    Task<IReadOnlyList<Rubro>> GetDescendantsAsync(int rootId, CancellationToken ct = default);
+
+    Task UpdateAsync(Rubro rubro, CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns the count of active children for the given parentId.
+    /// Used by soft-delete to guard against deleting non-leaf rubros.
+    /// </summary>
+    Task<int> CountActiveChildrenAsync(int id, CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns MAX(Orden)+1 among siblings of the given parentId (0 if no siblings).
+    /// Used for append-on-create ordering.
+    /// </summary>
+    Task<int> GetMaxOrdenAsync(int? parentId, CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns true if an active Rubro with the same Nombre (CI) exists under the same parentId,
+    /// optionally excluding the Rubro with the given id (for rename operations).
+    /// </summary>
+    Task<bool> ExistsByNombreUnderParentAsync(int? parentId, string nombre, int? excludeId, CancellationToken ct = default);
+
+    /// <summary>
+    /// Returns the depth of the given parentId (0 if parentId is null = root level).
+    /// Uses a recursive CTE going upward through ancestors.
+    /// </summary>
+    Task<int> GetDepthAsync(int? parentId, CancellationToken ct = default);
+}

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);
+}

src/api/SIGCM2.Application/Auth/Login/LoginCommandHandler.cs

@@ -22,6 +22,7 @@ public sealed class LoginCommandHandler : ICommandHandler<LoginCommand, LoginRes
     private readonly IRolPermisoRepository _rolPermisoRepository;
     private readonly ISecurityEventLogger _security;
     private readonly ILogger<LoginCommandHandler> _logger;
+    private readonly TimeProvider _timeProvider;
 
     public LoginCommandHandler(
         IUsuarioRepository repository,
@@ -33,7 +34,8 @@ public sealed class LoginCommandHandler : ICommandHandler<LoginCommand, LoginRes
         AuthOptions authOptions,
         IRolPermisoRepository rolPermisoRepository,
         ISecurityEventLogger security,
-        ILogger<LoginCommandHandler> logger)
+        ILogger<LoginCommandHandler> logger,
+        TimeProvider timeProvider)
     {
         _repository = repository;
         _hasher = hasher;
@@ -45,6 +47,7 @@ public sealed class LoginCommandHandler : ICommandHandler<LoginCommand, LoginRes
         _rolPermisoRepository = rolPermisoRepository;
         _security = security;
         _logger = logger;
+        _timeProvider = timeProvider;
     }
 
     public async Task<LoginResponseDto> Handle(LoginCommand command)
@@ -81,7 +84,7 @@ public sealed class LoginCommandHandler : ICommandHandler<LoginCommand, LoginRes
         // Generate and persist refresh token — only the hash hits the DB
         var rawRefresh = _refreshGenerator.Generate();
         var hash = TokenHasher.Sha256Base64Url(rawRefresh);
-        var now = DateTime.UtcNow;
+        var now = _timeProvider.GetUtcNow().UtcDateTime;
         var ttl = TimeSpan.FromDays(_authOptions.RefreshTokenDays);
         var entity = RefreshToken.IssueForNewFamily(
             usuario.Id, hash, now, ttl,

src/api/SIGCM2.Application/Auth/Logout/LogoutCommandHandler.cs

@@ -8,18 +8,24 @@ public sealed class LogoutCommandHandler : ICommandHandler<LogoutCommand, Logout
 {
     private readonly IRefreshTokenRepository _refreshRepo;
     private readonly ISecurityEventLogger _security;
+    private readonly TimeProvider _timeProvider;
 
-    public LogoutCommandHandler(IRefreshTokenRepository refreshRepo, ISecurityEventLogger security)
+    public LogoutCommandHandler(
+        IRefreshTokenRepository refreshRepo,
+        ISecurityEventLogger security,
+        TimeProvider timeProvider)
     {
         _refreshRepo = refreshRepo;
         _security = security;
+        _timeProvider = timeProvider;
     }
 
     public async Task<LogoutResponseDto> Handle(LogoutCommand command)
     {
         // Revoke all active tokens for the user across all families.
         // Idempotent: 0 rows affected is not an error.
-        await _refreshRepo.RevokeAllActiveForUserAsync(command.UsuarioId, DateTime.UtcNow);
+        var now = _timeProvider.GetUtcNow().UtcDateTime;
+        await _refreshRepo.RevokeAllActiveForUserAsync(command.UsuarioId, now);
         await _security.LogAsync("logout", "success", actorUserId: command.UsuarioId);
         return new LogoutResponseDto(true, "Sesión cerrada correctamente");
     }

src/api/SIGCM2.Application/Auth/Refresh/RefreshCommandHandler.cs

@@ -17,6 +17,7 @@ public sealed class RefreshCommandHandler : ICommandHandler<RefreshCommand, Refr
     private readonly IClientContext _clientCtx;
     private readonly AuthOptions _authOptions;
     private readonly ISecurityEventLogger _security;
+    private readonly TimeProvider _timeProvider;
 
     public RefreshCommandHandler(
         IRefreshTokenRepository refreshRepo,
@@ -25,7 +26,8 @@ public sealed class RefreshCommandHandler : ICommandHandler<RefreshCommand, Refr
         IRefreshTokenGenerator refreshGenerator,
         IClientContext clientCtx,
         AuthOptions authOptions,
-        ISecurityEventLogger security)
+        ISecurityEventLogger security,
+        TimeProvider timeProvider)
     {
         _refreshRepo = refreshRepo;
         _usuarioRepo = usuarioRepo;
@@ -34,6 +36,7 @@ public sealed class RefreshCommandHandler : ICommandHandler<RefreshCommand, Refr
         _clientCtx = clientCtx;
         _authOptions = authOptions;
         _security = security;
+        _timeProvider = timeProvider;
     }
 
     public async Task<RefreshResponseDto> Handle(RefreshCommand command)
@@ -60,7 +63,7 @@ public sealed class RefreshCommandHandler : ICommandHandler<RefreshCommand, Refr
         if (stored is null)
             throw new InvalidRefreshTokenException();
 
-        var now = DateTime.UtcNow;
+        var now = _timeProvider.GetUtcNow().UtcDateTime;
 
         // 4. Reuse detection: already revoked → chain revocation and throw
         if (stored.IsRevoked)

src/api/SIGCM2.Application/Avisos/NullAvisoQueryRepository.cs

@@ -0,0 +1,22 @@
+using SIGCM2.Application.Abstractions.Persistence;
+
+namespace SIGCM2.Application.Avisos;
+
+/// <summary>
+/// STUB — PRD-002 reemplaza con AvisoQueryRepository contra dbo.Aviso.
+/// Returns 0 / empty dictionary so every handler guard passes and every tree node shows TieneAvisos=false.
+/// This is intentional for CAT-002: the mechanism is installed; the data feed arrives in PRD-002.
+/// </summary>
+public sealed class NullAvisoQueryRepository : IAvisoQueryRepository
+{
+    private static readonly IReadOnlyDictionary<int, int> Empty =
+        new Dictionary<int, int>(capacity: 0);
+
+    public Task<int> CountAvisosEnRubroAsync(int rubroId, CancellationToken ct = default)
+        => Task.FromResult(0);
+
+    public Task<IReadOnlyDictionary<int, int>> CountAvisosBatchAsync(
+        IReadOnlyCollection<int> rubroIds,
+        CancellationToken ct = default)
+        => Task.FromResult(Empty);
+}

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
+);

src/api/SIGCM2.Application/Common/PermisosOverride.cs

@@ -9,7 +9,7 @@ namespace SIGCM2.Application.Common;
 /// </summary>
 public sealed record PermisosOverride(
     [property: JsonPropertyName("grant")] IReadOnlyList<string> Grant,
-    [property: JsonPropertyName("deny")]  IReadOnlyList<string> Deny)
+    [property: JsonPropertyName("deny")] IReadOnlyList<string> Deny)
 {
     /// <summary>No overrides — empty grant and deny.</summary>
     public static readonly PermisosOverride Empty =
@@ -46,7 +46,7 @@ public sealed record PermisosOverride(
 
             return new PermisosOverride(
                 parsed.Grant ?? Array.Empty<string>(),
-                parsed.Deny  ?? Array.Empty<string>());
+                parsed.Deny ?? Array.Empty<string>());
         }
         catch (JsonException)
         {

src/api/SIGCM2.Application/Common/ProductTypesQuery.cs

@@ -0,0 +1,10 @@
+namespace SIGCM2.Application.Common;
+
+/// <summary>
+/// Query parameters for listing ProductTypes (used by IProductTypeRepository.GetPagedAsync).
+/// </summary>
+public sealed record ProductTypesQuery(
+    int Page = 1,
+    int PageSize = 20,
+    bool? Activo = true,
+    string? Search = null);

src/api/SIGCM2.Application/Common/ProductsQuery.cs

@@ -0,0 +1,13 @@
+namespace SIGCM2.Application.Common;
+
+/// <summary>
+/// Query parameters for listing Products (used by IProductRepository.GetPagedAsync).
+/// </summary>
+public sealed record ProductsQuery(
+    int Page = 1,
+    int PageSize = 20,
+    bool? Activo = true,
+    string? Search = null,
+    int? MedioId = null,
+    int? ProductTypeId = null,
+    int? RubroId = null);

src/api/SIGCM2.Application/Common/PuntosDeVentaQuery.cs

@@ -0,0 +1,9 @@
+namespace SIGCM2.Application.Common;
+
+/// <summary>Query parameters for listing puntos de venta with optional filters and paging.</summary>
+public sealed record PuntosDeVentaQuery(
+    int Page,
+    int PageSize,
+    int? MedioId,
+    bool? Activo
+);

src/api/SIGCM2.Application/Common/TimeProviderArgentinaExtensions.cs

@@ -0,0 +1,45 @@
+namespace SIGCM2.Application.Common;
+
+/// <summary>
+/// Extension methods for <see cref="TimeProvider"/> that expose Argentina-localized
+/// date helpers. Handles the UTC-3 offset cross-platform (IANA / Windows TZ IDs).
+///
+/// UDT-011: Cat2 fields (VigenciaDesde, etc.) must use civil Argentine date, never
+/// raw UTC, to avoid date-creep during the 22:00–23:59 window.
+/// </summary>
+public static class TimeProviderArgentinaExtensions
+{
+    // IANA TZ id — Linux / macOS / .NET 8+ on Windows with ICU
+    public const string ArgentinaTimeZoneId = "America/Argentina/Buenos_Aires";
+
+    // Windows built-in TZ id — fallback for environments without ICU
+    public const string ArgentinaTimeZoneIdWindows = "Argentina Standard Time";
+
+    private static readonly TimeZoneInfo ArgentinaTz = LoadArgentinaTz();
+
+    /// <summary>
+    /// Returns today's civil date in Argentina timezone, computed from the
+    /// <see cref="TimeProvider"/> UTC clock.
+    /// Safe in tests via <c>FakeTimeProvider</c>; safe in production via
+    /// <c>TimeProvider.System</c>.
+    /// </summary>
+    public static DateOnly GetArgentinaToday(this TimeProvider timeProvider)
+    {
+        var utcNow = timeProvider.GetUtcNow();
+        var argentinaNow = TimeZoneInfo.ConvertTime(utcNow, ArgentinaTz);
+        return DateOnly.FromDateTime(argentinaNow.DateTime);
+    }
+
+    private static TimeZoneInfo LoadArgentinaTz()
+    {
+        try
+        {
+            return TimeZoneInfo.FindSystemTimeZoneById(ArgentinaTimeZoneId);
+        }
+        catch (TimeZoneNotFoundException)
+        {
+            // Windows without ICU: fall back to built-in Windows TZ name
+            return TimeZoneInfo.FindSystemTimeZoneById(ArgentinaTimeZoneIdWindows);
+        }
+    }
+}

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
+);

src/api/SIGCM2.Application/DependencyInjection.cs

@@ -21,6 +21,30 @@ using SIGCM2.Application.Roles.Dtos;
 using SIGCM2.Application.Roles.Get;
 using SIGCM2.Application.Roles.List;
 using SIGCM2.Application.Roles.Update;
+using SIGCM2.Application.PuntosDeVenta.Create;
+using SIGCM2.Application.PuntosDeVenta.Deactivate;
+using SIGCM2.Application.PuntosDeVenta.GetById;
+using SIGCM2.Application.PuntosDeVenta.List;
+using SIGCM2.Application.PuntosDeVenta.Reactivate;
+using SIGCM2.Application.PuntosDeVenta.Update;
+using SIGCM2.Application.TiposDeIva.Create;
+using SIGCM2.Application.TiposDeIva.Deactivate;
+using SIGCM2.Application.TiposDeIva.Dtos;
+using SIGCM2.Application.TiposDeIva.GetById;
+using SIGCM2.Application.TiposDeIva.GetHistorial;
+using SIGCM2.Application.TiposDeIva.List;
+using SIGCM2.Application.TiposDeIva.NuevaVersion;
+using SIGCM2.Application.TiposDeIva.Reactivate;
+using SIGCM2.Application.TiposDeIva.Update;
+using SIGCM2.Application.IngresosBrutos.Create;
+using SIGCM2.Application.IngresosBrutos.Deactivate;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+using SIGCM2.Application.IngresosBrutos.GetById;
+using SIGCM2.Application.IngresosBrutos.GetHistorial;
+using SIGCM2.Application.IngresosBrutos.List;
+using SIGCM2.Application.IngresosBrutos.NuevaVersion;
+using SIGCM2.Application.IngresosBrutos.Reactivate;
+using SIGCM2.Application.IngresosBrutos.Update;
 using SIGCM2.Application.Secciones.Create;
 using SIGCM2.Application.Secciones.Deactivate;
 using SIGCM2.Application.Secciones.GetById;
@@ -36,6 +60,37 @@ using SIGCM2.Application.Usuarios.Reactivate;
 using SIGCM2.Application.Usuarios.ResetPassword;
 using SIGCM2.Application.Usuarios.Permisos;
 using SIGCM2.Application.Usuarios.Update;
+using SIGCM2.Application.Rubros.Create;
+using SIGCM2.Application.Rubros.Update;
+using SIGCM2.Application.Rubros.Deactivate;
+using SIGCM2.Application.Rubros.Move;
+using SIGCM2.Application.Rubros.GetTree;
+using SIGCM2.Application.Rubros.GetById;
+using SIGCM2.Application.Rubros.Dtos;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Avisos;
+using SIGCM2.Application.Products.Create;
+using SIGCM2.Application.Products.Update;
+using SIGCM2.Application.Products.Deactivate;
+using SIGCM2.Application.Products.GetById;
+using SIGCM2.Application.Products.List;
+using SIGCM2.Application.Products.Prices;
+using SIGCM2.Application.Products.Prices.AddPrice;
+using SIGCM2.Application.Products.Prices.GetHistory;
+using SIGCM2.Application.Products.Pricing;
+using SIGCM2.Application.ProductTypes.Create;
+using SIGCM2.Application.ProductTypes.Update;
+using SIGCM2.Application.ProductTypes.Deactivate;
+using SIGCM2.Application.ProductTypes.List;
+using SIGCM2.Application.ProductTypes.GetById;
+using SIGCM2.Application.Pricing.ChargeableChars;
+using SIGCM2.Application.Pricing.ChargeableChars.Create;
+using SIGCM2.Application.Pricing.ChargeableChars.SchedulePrice;
+using SIGCM2.Application.Pricing.ChargeableChars.Deactivate;
+using SIGCM2.Application.Pricing.ChargeableChars.Reactivate;
+using SIGCM2.Application.Pricing.ChargeableChars.Delete;
+using SIGCM2.Application.Pricing.ChargeableChars.List;
+using SIGCM2.Application.Pricing.ChargeableChars.GetById;
 
 namespace SIGCM2.Application;
 
@@ -43,6 +98,9 @@ public static class DependencyInjection
 {
     public static IServiceCollection AddApplication(this IServiceCollection services)
     {
+        // UDT-011: TimeProvider singleton — available to all handlers for Cat2 date computation
+        services.AddSingleton(TimeProvider.System);
+
         // Command handlers
         services.AddScoped<ICommandHandler<LoginCommand, LoginResponseDto>, LoginCommandHandler>();
         services.AddScoped<ICommandHandler<RefreshCommand, RefreshResponseDto>, RefreshCommandHandler>();
@@ -90,6 +148,76 @@ public static class DependencyInjection
         services.AddScoped<ICommandHandler<ListSeccionesQuery, PagedResult<SeccionListItemDto>>, ListSeccionesQueryHandler>();
         services.AddScoped<ICommandHandler<GetSeccionByIdQuery, SeccionDetailDto>, GetSeccionByIdQueryHandler>();
 
+        // Puntos de Venta (ADM-008)
+        services.AddScoped<ICommandHandler<CreatePuntoDeVentaCommand, PuntoDeVentaCreatedDto>, CreatePuntoDeVentaCommandHandler>();
+        services.AddScoped<ICommandHandler<UpdatePuntoDeVentaCommand, PuntoDeVentaUpdatedDto>, UpdatePuntoDeVentaCommandHandler>();
+        services.AddScoped<ICommandHandler<DeactivatePuntoDeVentaCommand, PuntoDeVentaStatusDto>, DeactivatePuntoDeVentaCommandHandler>();
+        services.AddScoped<ICommandHandler<ReactivatePuntoDeVentaCommand, PuntoDeVentaStatusDto>, ReactivatePuntoDeVentaCommandHandler>();
+        services.AddScoped<ICommandHandler<ListPuntosDeVentaQuery, PagedResult<PuntoDeVentaListItemDto>>, ListPuntosDeVentaQueryHandler>();
+        services.AddScoped<ICommandHandler<GetPuntoDeVentaByIdQuery, PuntoDeVentaDetailDto>, GetPuntoDeVentaByIdQueryHandler>();
+
+        // Tipos de IVA (ADM-009)
+        services.AddScoped<ICommandHandler<CreateTipoDeIvaCommand, TipoDeIvaDto>, CreateTipoDeIvaCommandHandler>();
+        services.AddScoped<ICommandHandler<UpdateTipoDeIvaCommand, TipoDeIvaDto>, UpdateTipoDeIvaCommandHandler>();
+        services.AddScoped<ICommandHandler<NuevaVersionTipoDeIvaCommand, NuevaVersionResultDto>, NuevaVersionTipoDeIvaCommandHandler>();
+        services.AddScoped<ICommandHandler<DeactivateTipoDeIvaCommand, TipoDeIvaDto>, DeactivateTipoDeIvaCommandHandler>();
+        services.AddScoped<ICommandHandler<ReactivateTipoDeIvaCommand, TipoDeIvaDto>, ReactivateTipoDeIvaCommandHandler>();
+        services.AddScoped<ICommandHandler<GetTipoDeIvaByIdQuery, TipoDeIvaDto>, GetTipoDeIvaByIdQueryHandler>();
+        services.AddScoped<ICommandHandler<ListTiposDeIvaQuery, PagedResult<TipoDeIvaDto>>, ListTiposDeIvaQueryHandler>();
+        services.AddScoped<ICommandHandler<GetHistorialTipoDeIvaQuery, IReadOnlyList<HistorialCadenaDto>>, GetHistorialTipoDeIvaQueryHandler>();
+
+        // Ingresos Brutos (ADM-009)
+        services.AddScoped<ICommandHandler<CreateIngresosBrutosCommand, IngresosBrutosDto>, CreateIngresosBrutosCommandHandler>();
+        services.AddScoped<ICommandHandler<UpdateIngresosBrutosCommand, IngresosBrutosDto>, UpdateIngresosBrutosCommandHandler>();
+        services.AddScoped<ICommandHandler<NuevaVersionIngresosBrutosCommand, NuevaVersionIibbResultDto>, NuevaVersionIngresosBrutosCommandHandler>();
+        services.AddScoped<ICommandHandler<DeactivateIngresosBrutosCommand, IngresosBrutosDto>, DeactivateIngresosBrutosCommandHandler>();
+        services.AddScoped<ICommandHandler<ReactivateIngresosBrutosCommand, IngresosBrutosDto>, ReactivateIngresosBrutosCommandHandler>();
+        services.AddScoped<ICommandHandler<GetIngresosBrutosByIdQuery, IngresosBrutosDto>, GetIngresosBrutosByIdQueryHandler>();
+        services.AddScoped<ICommandHandler<ListIngresosBrutosQuery, PagedResult<IngresosBrutosDto>>, ListIngresosBrutosQueryHandler>();
+        services.AddScoped<ICommandHandler<GetHistorialIngresosBrutosQuery, IReadOnlyList<HistorialCadenaIibbDto>>, GetHistorialIngresosBrutosQueryHandler>();
+
+        // Rubros (CAT-001 + CAT-002)
+        // CAT-002: Regla de Oro Rama vs Hoja — stub binding until PRD-002 provides real impl
+        services.AddScoped<IAvisoQueryRepository, NullAvisoQueryRepository>();
+
+        services.AddScoped<ICommandHandler<CreateRubroCommand, RubroCreatedDto>, CreateRubroCommandHandler>();
+        services.AddScoped<ICommandHandler<UpdateRubroCommand, RubroUpdatedDto>, UpdateRubroCommandHandler>();
+        services.AddScoped<ICommandHandler<DeactivateRubroCommand, RubroStatusDto>, DeactivateRubroCommandHandler>();
+        services.AddScoped<ICommandHandler<MoveRubroCommand, RubroMovedDto>, MoveRubroCommandHandler>();
+        services.AddScoped<ICommandHandler<GetRubroTreeQuery, IReadOnlyList<RubroTreeNodeDto>>, GetRubroTreeQueryHandler>();
+        services.AddScoped<ICommandHandler<GetRubroByIdQuery, RubroDetailDto>, GetRubroByIdQueryHandler>();
+
+        // Products (PRD-002)
+        services.AddScoped<ICommandHandler<CreateProductCommand, ProductCreatedDto>, CreateProductCommandHandler>();
+        services.AddScoped<ICommandHandler<UpdateProductCommand, ProductUpdatedDto>, UpdateProductCommandHandler>();
+        services.AddScoped<ICommandHandler<DeactivateProductCommand, ProductStatusDto>, DeactivateProductCommandHandler>();
+        services.AddScoped<ICommandHandler<GetProductByIdQuery, ProductDetailDto>, GetProductByIdQueryHandler>();
+        services.AddScoped<ICommandHandler<ListProductsQuery, PagedResult<ProductListItemDto>>, ListProductsQueryHandler>();
+
+        // ProductPrices (PRD-003)
+        services.AddScoped<ICommandHandler<AddProductPriceCommand, AddProductPriceResponse>, AddProductPriceCommandHandler>();
+        services.AddScoped<ICommandHandler<GetProductPricesQuery, PagedResult<ProductPriceDto>>, GetProductPricesQueryHandler>();
+        services.AddScoped<IProductPricingService, ProductPricingService>();
+
+        // ProductTypes (PRD-001)
+        // IProductQueryRepository is now bound in Infrastructure DI (PRD-002) against dbo.Product.
+
+        services.AddScoped<ICommandHandler<CreateProductTypeCommand, ProductTypeCreatedDto>, CreateProductTypeCommandHandler>();
+        services.AddScoped<ICommandHandler<UpdateProductTypeCommand, ProductTypeUpdatedDto>, UpdateProductTypeCommandHandler>();
+        services.AddScoped<ICommandHandler<DeactivateProductTypeCommand, ProductTypeStatusDto>, DeactivateProductTypeCommandHandler>();
+        services.AddScoped<ICommandHandler<ListProductTypesQuery, PagedResult<ProductTypeListItemDto>>, ListProductTypesQueryHandler>();
+        services.AddScoped<ICommandHandler<GetProductTypeByIdQuery, ProductTypeDetailDto>, GetProductTypeByIdQueryHandler>();
+
+        // ChargeableCharConfig (PRC-001)
+        services.AddScoped<ICommandHandler<CreateChargeableCharConfigCommand, CreateChargeableCharConfigResponse>, CreateChargeableCharConfigCommandHandler>();
+        services.AddScoped<ICommandHandler<SchedulePriceChangeCommand, SchedulePriceChangeResponse>, SchedulePriceChangeCommandHandler>();
+        services.AddScoped<ICommandHandler<DeactivateChargeableCharConfigCommand, DeactivateChargeableCharConfigResponse>, DeactivateChargeableCharConfigCommandHandler>();
+        services.AddScoped<ICommandHandler<ReactivateChargeableCharConfigCommand, ReactivateChargeableCharConfigResponse>, ReactivateChargeableCharConfigCommandHandler>();
+        services.AddScoped<ICommandHandler<DeleteChargeableCharConfigCommand, DeleteChargeableCharConfigResponse>, DeleteChargeableCharConfigCommandHandler>();
+        services.AddScoped<ICommandHandler<ListChargeableCharConfigQuery, PagedResult<ChargeableCharConfigDto>>, ListChargeableCharConfigQueryHandler>();
+        services.AddScoped<ICommandHandler<GetChargeableCharConfigByIdQuery, ChargeableCharConfigDto?>, GetChargeableCharConfigByIdQueryHandler>();
+        services.AddScoped<IChargeableCharConfigService, ChargeableCharConfigService>();
+
         // FluentValidation validators (scans entire Application assembly)
         services.AddValidatorsFromAssemblyContaining<LoginCommandValidator>();
 

src/api/SIGCM2.Application/IngresosBrutos/Create/CreateIngresosBrutosCommand.cs

@@ -0,0 +1,10 @@
+using SIGCM2.Domain.Fiscal;
+
+namespace SIGCM2.Application.IngresosBrutos.Create;
+
+public sealed record CreateIngresosBrutosCommand(
+    ProvinciaArgentina Provincia,
+    string Descripcion,
+    decimal Alicuota,
+    DateOnly VigenciaDesde,
+    DateOnly? VigenciaHasta = null);

src/api/SIGCM2.Application/IngresosBrutos/Create/CreateIngresosBrutosCommandHandler.cs

@@ -0,0 +1,59 @@
+using System.Transactions;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+
+namespace SIGCM2.Application.IngresosBrutos.Create;
+
+public sealed class CreateIngresosBrutosCommandHandler
+    : ICommandHandler<CreateIngresosBrutosCommand, IngresosBrutosDto>
+{
+    private readonly IIngresosBrutosRepository _repo;
+    private readonly IAuditLogger _audit;
+    private readonly TimeProvider _timeProvider;
+
+    public CreateIngresosBrutosCommandHandler(IIngresosBrutosRepository repo, IAuditLogger audit, TimeProvider timeProvider)
+    {
+        _repo = repo;
+        _audit = audit;
+        _timeProvider = timeProvider;
+    }
+
+    public async Task<IngresosBrutosDto> Handle(CreateIngresosBrutosCommand command)
+    {
+        var entity = Domain.Entities.IngresosBrutos.ForCreation(
+            command.Provincia,
+            command.Descripcion,
+            command.Alicuota,
+            command.VigenciaDesde,
+            command.VigenciaHasta);
+
+        using var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled);
+
+        var newId = await _repo.InsertAsync(entity);
+
+        await _audit.LogAsync(
+            action: "ingresos_brutos.create",
+            targetType: "IngresosBrutos",
+            targetId: newId.ToString(),
+            metadata: new { entity.Provincia, entity.Alicuota, entity.VigenciaDesde });
+
+        tx.Complete();
+
+        return IngresosBrutosMapper.ToDto(Domain.Entities.IngresosBrutos.FromDb(
+            id: newId,
+            provincia: entity.Provincia,
+            descripcion: entity.Descripcion,
+            alicuota: entity.Alicuota,
+            activo: entity.Activo,
+            vigenciaDesde: entity.VigenciaDesde,
+            vigenciaHasta: entity.VigenciaHasta,
+            predecesorId: entity.PredecesorId,
+            fechaCreacion: _timeProvider.GetUtcNow().UtcDateTime,
+            fechaModificacion: null));
+    }
+}

src/api/SIGCM2.Application/IngresosBrutos/Create/CreateIngresosBrutosCommandValidator.cs

@@ -0,0 +1,29 @@
+using FluentValidation;
+
+namespace SIGCM2.Application.IngresosBrutos.Create;
+
+public sealed class CreateIngresosBrutosCommandValidator : AbstractValidator<CreateIngresosBrutosCommand>
+{
+    private const int DescripcionMaxLength = 255;
+
+    public CreateIngresosBrutosCommandValidator()
+    {
+        RuleFor(x => x.Descripcion)
+            .NotEmpty().WithMessage("La descripción es requerida.")
+            .MaximumLength(DescripcionMaxLength)
+            .WithMessage($"La descripción no puede superar los {DescripcionMaxLength} caracteres.");
+
+        RuleFor(x => x.Alicuota)
+            .InclusiveBetween(0m, 100m)
+            .WithMessage("La alícuota debe estar entre 0 y 100.");
+
+        RuleFor(x => x.VigenciaDesde)
+            .NotEqual(default(DateOnly))
+            .WithMessage("La fecha de vigencia desde es requerida.");
+
+        RuleFor(x => x.VigenciaHasta)
+            .GreaterThanOrEqualTo(x => x.VigenciaDesde)
+            .WithMessage("VigenciaHasta no puede ser anterior a VigenciaDesde.")
+            .When(x => x.VigenciaHasta.HasValue);
+    }
+}

src/api/SIGCM2.Application/IngresosBrutos/Deactivate/DeactivateIngresosBrutosCommand.cs

@@ -0,0 +1,3 @@
+namespace SIGCM2.Application.IngresosBrutos.Deactivate;
+
+public sealed record DeactivateIngresosBrutosCommand(int Id);

src/api/SIGCM2.Application/IngresosBrutos/Deactivate/DeactivateIngresosBrutosCommandHandler.cs

@@ -0,0 +1,49 @@
+using System.Transactions;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.IngresosBrutos.Deactivate;
+
+public sealed class DeactivateIngresosBrutosCommandHandler
+    : ICommandHandler<DeactivateIngresosBrutosCommand, IngresosBrutosDto>
+{
+    private readonly IIngresosBrutosRepository _repo;
+    private readonly IAuditLogger _audit;
+    private readonly TimeProvider _timeProvider;
+
+    public DeactivateIngresosBrutosCommandHandler(IIngresosBrutosRepository repo, IAuditLogger audit, TimeProvider timeProvider)
+    {
+        _repo = repo;
+        _audit = audit;
+        _timeProvider = timeProvider;
+    }
+
+    public async Task<IngresosBrutosDto> Handle(DeactivateIngresosBrutosCommand command)
+    {
+        var entity = await _repo.GetByIdAsync(command.Id)
+            ?? throw new IngresosBrutosNotFoundException(command.Id);
+
+        if (!entity.Activo)
+            return IngresosBrutosMapper.ToDto(entity);
+
+        using var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled);
+
+        await _repo.SetActivoAsync(command.Id, false);
+
+        await _audit.LogAsync(
+            action: "ingresos_brutos.deactivate",
+            targetType: "IngresosBrutos",
+            targetId: command.Id.ToString());
+
+        tx.Complete();
+
+        var now = _timeProvider.GetUtcNow().UtcDateTime;
+        return IngresosBrutosMapper.ToDto(entity.Deactivate(now));
+    }
+}

src/api/SIGCM2.Application/IngresosBrutos/Dtos/HistorialCadenaIibbDto.cs

@@ -0,0 +1,14 @@
+using SIGCM2.Domain.Fiscal;
+
+namespace SIGCM2.Application.IngresosBrutos.Dtos;
+
+public sealed record HistorialCadenaIibbDto(
+    int Id,
+    ProvinciaArgentina Provincia,
+    decimal Alicuota,
+    DateOnly VigenciaDesde,
+    DateOnly? VigenciaHasta,
+    int? PredecesorId,
+    /// <summary>1-based index in the version chain (1 = root, N = current).</summary>
+    int Version
+);

src/api/SIGCM2.Application/IngresosBrutos/Dtos/IngresosBrutosDto.cs

@@ -0,0 +1,16 @@
+using SIGCM2.Domain.Fiscal;
+
+namespace SIGCM2.Application.IngresosBrutos.Dtos;
+
+public sealed record IngresosBrutosDto(
+    int Id,
+    ProvinciaArgentina Provincia,
+    string Descripcion,
+    decimal Alicuota,
+    bool Activo,
+    DateOnly VigenciaDesde,
+    DateOnly? VigenciaHasta,
+    int? PredecesorId,
+    DateTime FechaCreacion,
+    DateTime? FechaModificacion
+);

src/api/SIGCM2.Application/IngresosBrutos/Dtos/IngresosBrutosMapper.cs

@@ -0,0 +1,38 @@
+using SIGCM2.Domain.Entities;
+
+namespace SIGCM2.Application.IngresosBrutos.Dtos;
+
+public static class IngresosBrutosMapper
+{
+    public static IngresosBrutosDto ToDto(Domain.Entities.IngresosBrutos entity) => new(
+        Id: entity.Id,
+        Provincia: entity.Provincia,
+        Descripcion: entity.Descripcion,
+        Alicuota: entity.Alicuota,
+        Activo: entity.Activo,
+        VigenciaDesde: entity.VigenciaDesde,
+        VigenciaHasta: entity.VigenciaHasta,
+        PredecesorId: entity.PredecesorId,
+        FechaCreacion: entity.FechaCreacion,
+        FechaModificacion: entity.FechaModificacion
+    );
+
+    public static IReadOnlyList<HistorialCadenaIibbDto> ToHistorialChain(IReadOnlyList<Domain.Entities.IngresosBrutos> chain)
+    {
+        var result = new List<HistorialCadenaIibbDto>(chain.Count);
+        for (var i = 0; i < chain.Count; i++)
+        {
+            var item = chain[i];
+            result.Add(new HistorialCadenaIibbDto(
+                Id: item.Id,
+                Provincia: item.Provincia,
+                Alicuota: item.Alicuota,
+                VigenciaDesde: item.VigenciaDesde,
+                VigenciaHasta: item.VigenciaHasta,
+                PredecesorId: item.PredecesorId,
+                Version: i + 1
+            ));
+        }
+        return result;
+    }
+}

src/api/SIGCM2.Application/IngresosBrutos/Dtos/NuevaVersionIibbResultDto.cs

@@ -0,0 +1,6 @@
+namespace SIGCM2.Application.IngresosBrutos.Dtos;
+
+public sealed record NuevaVersionIibbResultDto(
+    int PredecesoraId,
+    int NuevaVersionId
+);

src/api/SIGCM2.Application/IngresosBrutos/GetById/GetIngresosBrutosByIdQuery.cs

@@ -0,0 +1,3 @@
+namespace SIGCM2.Application.IngresosBrutos.GetById;
+
+public sealed record GetIngresosBrutosByIdQuery(int Id);

src/api/SIGCM2.Application/IngresosBrutos/GetById/GetIngresosBrutosByIdQueryHandler.cs

@@ -0,0 +1,25 @@
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.IngresosBrutos.GetById;
+
+public sealed class GetIngresosBrutosByIdQueryHandler
+    : ICommandHandler<GetIngresosBrutosByIdQuery, IngresosBrutosDto>
+{
+    private readonly IIngresosBrutosRepository _repo;
+
+    public GetIngresosBrutosByIdQueryHandler(IIngresosBrutosRepository repo)
+    {
+        _repo = repo;
+    }
+
+    public async Task<IngresosBrutosDto> Handle(GetIngresosBrutosByIdQuery query)
+    {
+        var entity = await _repo.GetByIdAsync(query.Id)
+            ?? throw new IngresosBrutosNotFoundException(query.Id);
+
+        return IngresosBrutosMapper.ToDto(entity);
+    }
+}

src/api/SIGCM2.Application/IngresosBrutos/GetHistorial/GetHistorialIngresosBrutosQuery.cs

@@ -0,0 +1,3 @@
+namespace SIGCM2.Application.IngresosBrutos.GetHistorial;
+
+public sealed record GetHistorialIngresosBrutosQuery(int Id);

src/api/SIGCM2.Application/IngresosBrutos/GetHistorial/GetHistorialIngresosBrutosQueryHandler.cs

@@ -0,0 +1,22 @@
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+
+namespace SIGCM2.Application.IngresosBrutos.GetHistorial;
+
+public sealed class GetHistorialIngresosBrutosQueryHandler
+    : ICommandHandler<GetHistorialIngresosBrutosQuery, IReadOnlyList<HistorialCadenaIibbDto>>
+{
+    private readonly IIngresosBrutosRepository _repo;
+
+    public GetHistorialIngresosBrutosQueryHandler(IIngresosBrutosRepository repo)
+    {
+        _repo = repo;
+    }
+
+    public async Task<IReadOnlyList<HistorialCadenaIibbDto>> Handle(GetHistorialIngresosBrutosQuery query)
+    {
+        var chain = await _repo.GetHistorialAsync(query.Id);
+        return IngresosBrutosMapper.ToHistorialChain(chain);
+    }
+}

src/api/SIGCM2.Application/IngresosBrutos/List/ListIngresosBrutosQuery.cs

@@ -0,0 +1,9 @@
+using SIGCM2.Domain.Fiscal;
+
+namespace SIGCM2.Application.IngresosBrutos.List;
+
+public sealed record ListIngresosBrutosQuery(
+    int Page,
+    int PageSize,
+    bool? Activo,
+    ProvinciaArgentina? Provincia);

src/api/SIGCM2.Application/IngresosBrutos/List/ListIngresosBrutosQueryHandler.cs

@@ -0,0 +1,30 @@
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Common;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+
+namespace SIGCM2.Application.IngresosBrutos.List;
+
+public sealed class ListIngresosBrutosQueryHandler
+    : ICommandHandler<ListIngresosBrutosQuery, PagedResult<IngresosBrutosDto>>
+{
+    private readonly IIngresosBrutosRepository _repo;
+
+    public ListIngresosBrutosQueryHandler(IIngresosBrutosRepository repo)
+    {
+        _repo = repo;
+    }
+
+    public async Task<PagedResult<IngresosBrutosDto>> Handle(ListIngresosBrutosQuery query)
+    {
+        var page = Math.Max(1, query.Page);
+        var pageSize = Math.Clamp(query.PageSize, 1, 100);
+
+        var repoQuery = new IngresosBrutosQuery(page, pageSize, query.Activo, query.Provincia);
+        var paged = await _repo.ListAsync(repoQuery);
+
+        var items = paged.Items.Select(IngresosBrutosMapper.ToDto).ToList();
+
+        return new PagedResult<IngresosBrutosDto>(items, paged.Page, paged.PageSize, paged.Total);
+    }
+}

src/api/SIGCM2.Application/IngresosBrutos/NuevaVersion/NuevaVersionIngresosBrutosCommand.cs

@@ -0,0 +1,6 @@
+namespace SIGCM2.Application.IngresosBrutos.NuevaVersion;
+
+public sealed record NuevaVersionIngresosBrutosCommand(
+    int PredecesoraId,
+    decimal NuevaAlicuota,
+    DateOnly VigenciaDesde);

src/api/SIGCM2.Application/IngresosBrutos/NuevaVersion/NuevaVersionIngresosBrutosCommandHandler.cs

@@ -0,0 +1,76 @@
+using System.Transactions;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.IngresosBrutos.NuevaVersion;
+
+public sealed class NuevaVersionIngresosBrutosCommandHandler
+    : ICommandHandler<NuevaVersionIngresosBrutosCommand, NuevaVersionIibbResultDto>
+{
+    private readonly IIngresosBrutosRepository _repo;
+    private readonly IAuditLogger _audit;
+    private readonly TimeProvider _timeProvider;
+
+    public NuevaVersionIngresosBrutosCommandHandler(IIngresosBrutosRepository repo, IAuditLogger audit, TimeProvider timeProvider)
+    {
+        _repo = repo;
+        _audit = audit;
+        _timeProvider = timeProvider;
+    }
+
+    public async Task<NuevaVersionIibbResultDto> Handle(NuevaVersionIngresosBrutosCommand command)
+    {
+        // Step 1: load predecesora
+        var predecesora = await _repo.GetByIdAsync(command.PredecesoraId)
+            ?? throw new IngresosBrutosNotFoundException(command.PredecesoraId);
+
+        // Step 2: guard — predecesora must be open and active
+        if (!predecesora.Activo || predecesora.VigenciaHasta is not null)
+            throw new PredecesorYaCerradoException(command.PredecesoraId);
+
+        var now = _timeProvider.GetUtcNow().UtcDateTime;
+
+        // Steps 3–4: domain validation + tuple creation (throws ArgumentException if vigencia invalid)
+        var (predecesoraCerrada, nuevaVersion) = predecesora.NuevaVersion(
+            command.NuevaAlicuota,
+            command.VigenciaDesde,
+            now);
+
+        using var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled);
+
+        // Step 5: optimistic close — race guard
+        var closed = await _repo.UpdateCierreVigenciaAsync(
+            command.PredecesoraId,
+            predecesoraCerrada.VigenciaHasta!.Value);
+
+        if (!closed)
+            throw new PredecesorYaCerradoException(command.PredecesoraId);
+
+        // Step 6: insert new version
+        var nuevoId = await _repo.InsertAsync(nuevaVersion);
+
+        // Step 7: audit (fail-closed)
+        await _audit.LogAsync(
+            action: "ingresos_brutos.nueva_version",
+            targetType: "IngresosBrutos",
+            targetId: nuevoId.ToString(),
+            metadata: new
+            {
+                predecesoraId = command.PredecesoraId,
+                nuevoId,
+                alicuotaNueva = command.NuevaAlicuota,
+                vigenciaDesde = command.VigenciaDesde,
+            });
+
+        // Step 8: commit
+        tx.Complete();
+
+        return new NuevaVersionIibbResultDto(command.PredecesoraId, nuevoId);
+    }
+}

src/api/SIGCM2.Application/IngresosBrutos/NuevaVersion/NuevaVersionIngresosBrutosCommandValidator.cs

@@ -0,0 +1,20 @@
+using FluentValidation;
+
+namespace SIGCM2.Application.IngresosBrutos.NuevaVersion;
+
+public sealed class NuevaVersionIngresosBrutosCommandValidator : AbstractValidator<NuevaVersionIngresosBrutosCommand>
+{
+    public NuevaVersionIngresosBrutosCommandValidator()
+    {
+        RuleFor(x => x.PredecesoraId)
+            .GreaterThan(0).WithMessage("El id de la predecesora debe ser mayor a 0.");
+
+        RuleFor(x => x.NuevaAlicuota)
+            .InclusiveBetween(0m, 100m)
+            .WithMessage("La nueva alícuota debe estar entre 0 y 100.");
+
+        RuleFor(x => x.VigenciaDesde)
+            .NotEqual(default(DateOnly))
+            .WithMessage("La fecha de vigencia desde es requerida.");
+    }
+}

src/api/SIGCM2.Application/IngresosBrutos/Reactivate/ReactivateIngresosBrutosCommand.cs

@@ -0,0 +1,3 @@
+namespace SIGCM2.Application.IngresosBrutos.Reactivate;
+
+public sealed record ReactivateIngresosBrutosCommand(int Id);

src/api/SIGCM2.Application/IngresosBrutos/Reactivate/ReactivateIngresosBrutosCommandHandler.cs

@@ -0,0 +1,49 @@
+using System.Transactions;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.IngresosBrutos.Reactivate;
+
+public sealed class ReactivateIngresosBrutosCommandHandler
+    : ICommandHandler<ReactivateIngresosBrutosCommand, IngresosBrutosDto>
+{
+    private readonly IIngresosBrutosRepository _repo;
+    private readonly IAuditLogger _audit;
+    private readonly TimeProvider _timeProvider;
+
+    public ReactivateIngresosBrutosCommandHandler(IIngresosBrutosRepository repo, IAuditLogger audit, TimeProvider timeProvider)
+    {
+        _repo = repo;
+        _audit = audit;
+        _timeProvider = timeProvider;
+    }
+
+    public async Task<IngresosBrutosDto> Handle(ReactivateIngresosBrutosCommand command)
+    {
+        var entity = await _repo.GetByIdAsync(command.Id)
+            ?? throw new IngresosBrutosNotFoundException(command.Id);
+
+        if (entity.Activo)
+            return IngresosBrutosMapper.ToDto(entity);
+
+        using var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled);
+
+        await _repo.SetActivoAsync(command.Id, true);
+
+        await _audit.LogAsync(
+            action: "ingresos_brutos.reactivate",
+            targetType: "IngresosBrutos",
+            targetId: command.Id.ToString());
+
+        tx.Complete();
+
+        var now = _timeProvider.GetUtcNow().UtcDateTime;
+        return IngresosBrutosMapper.ToDto(entity.Reactivate(now));
+    }
+}

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);

src/api/SIGCM2.Application/IngresosBrutos/Update/UpdateIngresosBrutosCommandHandler.cs

@@ -0,0 +1,54 @@
+using System.Transactions;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+using SIGCM2.Application.IngresosBrutos.Dtos;
+using SIGCM2.Domain.Exceptions;
+
+namespace SIGCM2.Application.IngresosBrutos.Update;
+
+public sealed class UpdateIngresosBrutosCommandHandler
+    : ICommandHandler<UpdateIngresosBrutosCommand, IngresosBrutosDto>
+{
+    private readonly IIngresosBrutosRepository _repo;
+    private readonly IAuditLogger _audit;
+    private readonly TimeProvider _timeProvider;
+
+    public UpdateIngresosBrutosCommandHandler(IIngresosBrutosRepository repo, IAuditLogger audit, TimeProvider timeProvider)
+    {
+        _repo = repo;
+        _audit = audit;
+        _timeProvider = timeProvider;
+    }
+
+    public async Task<IngresosBrutosDto> Handle(UpdateIngresosBrutosCommand command)
+    {
+        var entity = await _repo.GetByIdAsync(command.Id)
+            ?? throw new IngresosBrutosNotFoundException(command.Id);
+
+        var now = _timeProvider.GetUtcNow().UtcDateTime;
+        var updated = entity.WithDescripcion(command.Descripcion, now);
+        updated = command.Activo ? updated.Reactivate(now) : updated.Deactivate(now);
+
+        using var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled);
+
+        await _repo.UpdateCosmeticoAsync(command.Id, command.Descripcion, command.Activo);
+
+        await _audit.LogAsync(
+            action: "ingresos_brutos.update",
+            targetType: "IngresosBrutos",
+            targetId: command.Id.ToString(),
+            metadata: new
+            {
+                before = new { entity.Descripcion, entity.Activo },
+                after = new { command.Descripcion, command.Activo },
+            });
+
+        tx.Complete();
+
+        return IngresosBrutosMapper.ToDto(updated);
+    }
+}

src/api/SIGCM2.Application/IngresosBrutos/Update/UpdateIngresosBrutosCommandValidator.cs

@@ -0,0 +1,19 @@
+using FluentValidation;
+
+namespace SIGCM2.Application.IngresosBrutos.Update;
+
+public sealed class UpdateIngresosBrutosCommandValidator : AbstractValidator<UpdateIngresosBrutosCommand>
+{
+    private const int DescripcionMaxLength = 255;
+
+    public UpdateIngresosBrutosCommandValidator()
+    {
+        RuleFor(x => x.Id)
+            .GreaterThan(0).WithMessage("El id debe ser mayor a 0.");
+
+        RuleFor(x => x.Descripcion)
+            .NotEmpty().WithMessage("La descripción es requerida.")
+            .MaximumLength(DescripcionMaxLength)
+            .WithMessage($"La descripción no puede superar los {DescripcionMaxLength} caracteres.");
+    }
+}

src/api/SIGCM2.Application/Medios/Deactivate/DeactivateMedioCommandHandler.cs

@@ -11,11 +11,13 @@ public sealed class DeactivateMedioCommandHandler : ICommandHandler<DeactivateMe
 {
     private readonly IMedioRepository _repo;
     private readonly IAuditLogger _audit;
+    private readonly TimeProvider _timeProvider;
 
-    public DeactivateMedioCommandHandler(IMedioRepository repo, IAuditLogger audit)
+    public DeactivateMedioCommandHandler(IMedioRepository repo, IAuditLogger audit, TimeProvider timeProvider)
     {
         _repo = repo;
         _audit = audit;
+        _timeProvider = timeProvider;
     }
 
     public async Task<MedioStatusDto> Handle(DeactivateMedioCommand command)
@@ -27,7 +29,8 @@ public sealed class DeactivateMedioCommandHandler : ICommandHandler<DeactivateMe
         if (!target.Activo)
             return new MedioStatusDto(target.Id, target.Codigo, target.Activo);
 
-        var updated = target.WithActivo(false);
+        var now = _timeProvider.GetUtcNow().UtcDateTime;
+        var updated = target.WithActivo(false, now);
 
         using var tx = new TransactionScope(
             TransactionScopeOption.Required,

src/api/SIGCM2.Application/Medios/Reactivate/ReactivateMedioCommandHandler.cs

@@ -12,11 +12,13 @@ public sealed class ReactivateMedioCommandHandler : ICommandHandler<ReactivateMe
 {
     private readonly IMedioRepository _repo;
     private readonly IAuditLogger _audit;
+    private readonly TimeProvider _timeProvider;
 
-    public ReactivateMedioCommandHandler(IMedioRepository repo, IAuditLogger audit)
+    public ReactivateMedioCommandHandler(IMedioRepository repo, IAuditLogger audit, TimeProvider timeProvider)
     {
         _repo = repo;
         _audit = audit;
+        _timeProvider = timeProvider;
     }
 
     public async Task<MedioStatusDto> Handle(ReactivateMedioCommand command)
@@ -28,7 +30,8 @@ public sealed class ReactivateMedioCommandHandler : ICommandHandler<ReactivateMe
         if (target.Activo)
             return new MedioStatusDto(target.Id, target.Codigo, target.Activo);
 
-        var updated = target.WithActivo(true);
+        var now = _timeProvider.GetUtcNow().UtcDateTime;
+        var updated = target.WithActivo(true, now);
 
         using var tx = new TransactionScope(
             TransactionScopeOption.Required,

src/api/SIGCM2.Application/Medios/Update/UpdateMedioCommandHandler.cs

@@ -11,11 +11,13 @@ public sealed class UpdateMedioCommandHandler : ICommandHandler<UpdateMedioComma
 {
     private readonly IMedioRepository _repo;
     private readonly IAuditLogger _audit;
+    private readonly TimeProvider _timeProvider;
 
-    public UpdateMedioCommandHandler(IMedioRepository repo, IAuditLogger audit)
+    public UpdateMedioCommandHandler(IMedioRepository repo, IAuditLogger audit, TimeProvider timeProvider)
     {
         _repo = repo;
         _audit = audit;
+        _timeProvider = timeProvider;
     }
 
     public async Task<MedioUpdatedDto> Handle(UpdateMedioCommand command)
@@ -23,7 +25,8 @@ public sealed class UpdateMedioCommandHandler : ICommandHandler<UpdateMedioComma
         var target = await _repo.GetByIdAsync(command.Id)
             ?? throw new MedioNotFoundException(command.Id);
 
-        var updated = target.WithUpdatedProfile(command.Nombre, command.Tipo, command.PlataformaEmpresaId);
+        var now = _timeProvider.GetUtcNow().UtcDateTime;
+        var updated = target.WithUpdatedProfile(command.Nombre, command.Tipo, command.PlataformaEmpresaId, now);
 
         using var tx = new TransactionScope(
             TransactionScopeOption.Required,

src/api/SIGCM2.Application/Pricing/ChargeableChars/ChargeableCharConfigDto.cs

@@ -0,0 +1,14 @@
+namespace SIGCM2.Application.Pricing.ChargeableChars;
+
+/// <summary>
+/// PRC-001 — DTO for ChargeableCharConfig rows returned in list / get-by-id responses.
+/// </summary>
+public sealed record ChargeableCharConfigDto(
+    long Id,
+    long? ProductTypeId,
+    string Symbol,
+    string Category,
+    decimal PricePerUnit,
+    DateOnly ValidFrom,
+    DateOnly? ValidTo,
+    bool IsActive);

src/api/SIGCM2.Application/Pricing/ChargeableChars/ChargeableCharConfigService.cs

@@ -0,0 +1,43 @@
+using SIGCM2.Application.Abstractions.Persistence;
+
+namespace SIGCM2.Application.Pricing.ChargeableChars;
+
+/// <summary>
+/// PRC-001 — Implements IChargeableCharConfigService.
+/// Delegates to IChargeableCharConfigRepository.GetActiveForProductTypeAsync, then applies
+/// the per-ProductType > global priority rule in memory.
+///
+/// Priority rule: if the same Symbol appears as both global (ProductTypeId IS NULL) and
+/// per-ProductType, the per-ProductType row wins. The SP returns both; we resolve in Application.
+/// </summary>
+public sealed class ChargeableCharConfigService : IChargeableCharConfigService
+{
+    private readonly IChargeableCharConfigRepository _repo;
+
+    public ChargeableCharConfigService(IChargeableCharConfigRepository repo)
+    {
+        _repo = repo;
+    }
+
+    /// <inheritdoc />
+    public async Task<IReadOnlyDictionary<string, ChargeableCharSnapshot>> GetActiveConfigForProductTypeAsync(
+        long productTypeId,
+        DateOnly asOf,
+        CancellationToken ct = default)
+    {
+        var allRows = await _repo.GetActiveForProductTypeAsync(productTypeId, asOf, ct);
+
+        // Build a dictionary keyed by Symbol.
+        // Per-ProductType rows (ProductTypeId != null) take priority over global rows (ProductTypeId == null).
+        var result = new Dictionary<string, ChargeableCharSnapshot>(StringComparer.Ordinal);
+
+        // Two-pass: first add global rows, then overwrite with per-ProductType rows.
+        foreach (var row in allRows.Where(r => r.ProductTypeId is null))
+            result[row.Symbol] = new ChargeableCharSnapshot(row.Category, row.PricePerUnit);
+
+        foreach (var row in allRows.Where(r => r.ProductTypeId is not null))
+            result[row.Symbol] = new ChargeableCharSnapshot(row.Category, row.PricePerUnit);
+
+        return result;
+    }
+}

src/api/SIGCM2.Application/Pricing/ChargeableChars/ChargeableCharSnapshot.cs

@@ -0,0 +1,10 @@
+namespace SIGCM2.Application.Pricing.ChargeableChars;
+
+/// <summary>
+/// PRC-001 — Lightweight value snapshot for the active chargeable-char config
+/// at the time of word counting. Used by IChargeableCharConfigService.
+/// Keyed by Symbol in the returned dictionary.
+/// </summary>
+public sealed record ChargeableCharSnapshot(
+    string Category,
+    decimal PricePerUnit);

src/api/SIGCM2.Application/Pricing/ChargeableChars/Create/CreateChargeableCharConfigCommand.cs

@@ -0,0 +1,12 @@
+namespace SIGCM2.Application.Pricing.ChargeableChars.Create;
+
+/// <summary>
+/// PRC-001 — Command to create a new ChargeableCharConfig.
+/// ProductTypeId = null → global config. ProductTypeId set → per-ProductType config.
+/// </summary>
+public sealed record CreateChargeableCharConfigCommand(
+    long? ProductTypeId,
+    string Symbol,
+    string Category,
+    decimal PricePerUnit,
+    DateOnly ValidFrom);

src/api/SIGCM2.Application/Pricing/ChargeableChars/Create/CreateChargeableCharConfigCommandHandler.cs

@@ -0,0 +1,69 @@
+using System.Transactions;
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Audit;
+
+namespace SIGCM2.Application.Pricing.ChargeableChars.Create;
+
+/// <summary>
+/// PRC-001 — Handler for CreateChargeableCharConfigCommand.
+/// Flow: opens TransactionScope → InsertWithCloseAsync (SP) → IAuditLogger.LogAsync (fail-closed) → tx.Complete().
+/// </summary>
+public sealed class CreateChargeableCharConfigCommandHandler
+    : ICommandHandler<CreateChargeableCharConfigCommand, CreateChargeableCharConfigResponse>
+{
+    private readonly IChargeableCharConfigRepository _repo;
+    private readonly IAuditLogger _audit;
+    private readonly TimeProvider _timeProvider;
+
+    public CreateChargeableCharConfigCommandHandler(
+        IChargeableCharConfigRepository repo,
+        IAuditLogger audit,
+        TimeProvider timeProvider)
+    {
+        _repo = repo;
+        _audit = audit;
+        _timeProvider = timeProvider;
+    }
+
+    public async Task<CreateChargeableCharConfigResponse> Handle(CreateChargeableCharConfigCommand command)
+    {
+        long newId;
+        using (var tx = new TransactionScope(
+            TransactionScopeOption.Required,
+            new TransactionOptions { IsolationLevel = System.Transactions.IsolationLevel.ReadCommitted },
+            TransactionScopeAsyncFlowOption.Enabled))
+        {
+            newId = await _repo.InsertWithCloseAsync(
+                command.ProductTypeId,
+                command.Symbol,
+                command.Category,
+                command.PricePerUnit,
+                command.ValidFrom);
+
+            await _audit.LogAsync(
+                action: "tasacion.chargeable_char.create",
+                targetType: "ChargeableCharConfig",
+                targetId: newId.ToString(),
+                metadata: new
+                {
+                    after = new
+                    {
+                        command.ProductTypeId,
+                        command.Symbol,
+                        command.Category,
+                        command.PricePerUnit,
+                        validFrom = command.ValidFrom.ToString("yyyy-MM-dd"),
+                    }
+                });
+
+            tx.Complete();
+        }
+
+        return new CreateChargeableCharConfigResponse(
+            newId,
+            command.Symbol,
+            command.PricePerUnit,
+            command.ValidFrom);
+    }
+}

src/api/SIGCM2.Application/Pricing/ChargeableChars/Create/CreateChargeableCharConfigCommandValidator.cs

@@ -0,0 +1,41 @@
+using FluentValidation;
+using SIGCM2.Application.Common;
+using SIGCM2.Domain.Pricing.ChargeableChars;
+using SIGCM2.Domain.Pricing.WordCounter;
+
+namespace SIGCM2.Application.Pricing.ChargeableChars.Create;
+
+/// <summary>
+/// PRC-001 — FluentValidation validator for CreateChargeableCharConfigCommand.
+/// Injects TimeProvider for today_AR (Cat2, never DateTime.Now).
+/// </summary>
+public sealed class CreateChargeableCharConfigCommandValidator
+    : AbstractValidator<CreateChargeableCharConfigCommand>
+{
+    public CreateChargeableCharConfigCommandValidator(TimeProvider timeProvider)
+    {
+        var today = timeProvider.GetArgentinaToday();
+
+        RuleFor(x => x.Symbol)
+            .NotEmpty()
+            .WithMessage("Symbol no puede estar vacío.")
+            .MaximumLength(4)
+            .WithMessage("Symbol no puede exceder 4 caracteres.")
+            .Must(s => !WordCounterService.ContainsEmoji(s))
+            .WithMessage("Symbol no puede contener emojis. Usá símbolos ASCII o latinos (ej: $, %, !, ¡).");
+
+        RuleFor(x => x.Category)
+            .NotEmpty()
+            .WithMessage("Category no puede estar vacío.")
+            .Must(ChargeableCharCategories.IsValid)
+            .WithMessage($"Category inválida. Valores válidos: {string.Join(", ", new[] { ChargeableCharCategories.Currency, ChargeableCharCategories.Percentage, ChargeableCharCategories.Exclamation, ChargeableCharCategories.Question, ChargeableCharCategories.Other })}.");
+
+        RuleFor(x => x.PricePerUnit)
+            .GreaterThanOrEqualTo(0m)
+            .WithMessage("PricePerUnit debe ser >= 0. Usá 0 para desactivar el cobro de este símbolo (opt-in billing).");
+
+        RuleFor(x => x.ValidFrom)
+            .GreaterThanOrEqualTo(today)
+            .WithMessage($"ValidFrom debe ser >= hoy ({today:yyyy-MM-dd} ART). No se permiten configuraciones con fecha retroactiva.");
+    }
+}

src/api/SIGCM2.Application/Pricing/ChargeableChars/Create/CreateChargeableCharConfigResponse.cs

@@ -0,0 +1,10 @@
+namespace SIGCM2.Application.Pricing.ChargeableChars.Create;
+
+/// <summary>
+/// PRC-001 — Response for CreateChargeableCharConfigCommand.
+/// </summary>
+public sealed record CreateChargeableCharConfigResponse(
+    long Id,
+    string Symbol,
+    decimal PricePerUnit,
+    DateOnly ValidFrom);

src/api/SIGCM2.Application/Pricing/ChargeableChars/Deactivate/DeactivateChargeableCharConfigCommand.cs

@@ -0,0 +1,6 @@
+namespace SIGCM2.Application.Pricing.ChargeableChars.Deactivate;
+
+/// <summary>
+/// PRC-001 — Command to deactivate an existing ChargeableCharConfig.
+/// </summary>
+public sealed record DeactivateChargeableCharConfigCommand(long Id);