diff --git a/apps/api/src/app.ts b/apps/api/src/app.ts
index 25bd8b1..ba09213 100644
--- a/apps/api/src/app.ts
+++ b/apps/api/src/app.ts
@@ -12,6 +12,7 @@ import { alertasRoutes } from './routes/alertas.routes.js';
 import { calendarioRoutes } from './routes/calendario.routes.js';
 import { reportesRoutes } from './routes/reportes.routes.js';
 import { usuariosRoutes } from './routes/usuarios.routes.js';
+import { tenantsRoutes } from './routes/tenants.routes.js';
 
 const app = express();
 
@@ -41,6 +42,7 @@ app.use('/api/alertas', alertasRoutes);
 app.use('/api/calendario', calendarioRoutes);
 app.use('/api/reportes', reportesRoutes);
 app.use('/api/usuarios', usuariosRoutes);
+app.use('/api/tenants', tenantsRoutes);
 
 // Error handling
 app.use(errorMiddleware);
diff --git a/apps/api/src/controllers/tenants.controller.ts b/apps/api/src/controllers/tenants.controller.ts
new file mode 100644
index 0000000..e62a394
--- /dev/null
+++ b/apps/api/src/controllers/tenants.controller.ts
@@ -0,0 +1,60 @@
+import { Request, Response, NextFunction } from 'express';
+import * as tenantsService from '../services/tenants.service.js';
+import { AppError } from '../utils/errors.js';
+
+export async function getAllTenants(req: Request, res: Response, next: NextFunction) {
+  try {
+    // Only admin can list all tenants
+    if (req.user!.role !== 'admin') {
+      throw new AppError(403, 'Solo administradores pueden ver todos los clientes');
+    }
+
+    const tenants = await tenantsService.getAllTenants();
+    res.json(tenants);
+  } catch (error) {
+    next(error);
+  }
+}
+
+export async function getTenant(req: Request, res: Response, next: NextFunction) {
+  try {
+    if (req.user!.role !== 'admin') {
+      throw new AppError(403, 'Solo administradores pueden ver detalles de clientes');
+    }
+
+    const tenant = await tenantsService.getTenantById(req.params.id);
+    if (!tenant) {
+      throw new AppError(404, 'Cliente no encontrado');
+    }
+
+    res.json(tenant);
+  } catch (error) {
+    next(error);
+  }
+}
+
+export async function createTenant(req: Request, res: Response, next: NextFunction) {
+  try {
+    if (req.user!.role !== 'admin') {
+      throw new AppError(403, 'Solo administradores pueden crear clientes');
+    }
+
+    const { nombre, rfc, plan, cfdiLimit, usersLimit } = req.body;
+
+    if (!nombre || !rfc) {
+      throw new AppError(400, 'Nombre y RFC son requeridos');
+    }
+
+    const tenant = await tenantsService.createTenant({
+      nombre,
+      rfc,
+      plan,
+      cfdiLimit,
+      usersLimit,
+    });
+
+    res.status(201).json(tenant);
+  } catch (error) {
+    next(error);
+  }
+}
diff --git a/apps/api/src/middlewares/tenant.middleware.ts b/apps/api/src/middlewares/tenant.middleware.ts
index 0d81c55..b7674c5 100644
--- a/apps/api/src/middlewares/tenant.middleware.ts
+++ b/apps/api/src/middlewares/tenant.middleware.ts
@@ -6,6 +6,7 @@ declare global {
   namespace Express {
     interface Request {
       tenantSchema?: string;
+      viewingTenantId?: string;
     }
   }
 }
@@ -16,8 +17,18 @@ export async function tenantMiddleware(req: Request, res: Response, next: NextFu
   }
 
   try {
+    // Check if admin is viewing a different tenant
+    const viewTenantId = req.headers['x-view-tenant'] as string | undefined;
+    let tenantId = req.user.tenantId;
+
+    // Only admins can view other tenants
+    if (viewTenantId && req.user.role === 'admin') {
+      tenantId = viewTenantId;
+      req.viewingTenantId = viewTenantId;
+    }
+
     const tenant = await prisma.tenant.findUnique({
-      where: { id: req.user.tenantId },
+      where: { id: tenantId },
       select: { schemaName: true, active: true },
     });
 
diff --git a/apps/api/src/routes/tenants.routes.ts b/apps/api/src/routes/tenants.routes.ts
new file mode 100644
index 0000000..94a5b23
--- /dev/null
+++ b/apps/api/src/routes/tenants.routes.ts
@@ -0,0 +1,13 @@
+import { Router } from 'express';
+import { authenticate } from '../middlewares/auth.middleware.js';
+import * as tenantsController from '../controllers/tenants.controller.js';
+
+const router = Router();
+
+router.use(authenticate);
+
+router.get('/', tenantsController.getAllTenants);
+router.get('/:id', tenantsController.getTenant);
+router.post('/', tenantsController.createTenant);
+
+export { router as tenantsRoutes };
diff --git a/apps/api/src/services/tenants.service.ts b/apps/api/src/services/tenants.service.ts
new file mode 100644
index 0000000..aadbfa4
--- /dev/null
+++ b/apps/api/src/services/tenants.service.ts
@@ -0,0 +1,141 @@
+import { prisma } from '../config/database.js';
+
+export async function getAllTenants() {
+  return prisma.tenant.findMany({
+    where: { active: true },
+    select: {
+      id: true,
+      nombre: true,
+      rfc: true,
+      plan: true,
+      schemaName: true,
+      createdAt: true,
+      _count: {
+        select: { users: true }
+      }
+    },
+    orderBy: { nombre: 'asc' }
+  });
+}
+
+export async function getTenantById(id: string) {
+  return prisma.tenant.findUnique({
+    where: { id },
+    select: {
+      id: true,
+      nombre: true,
+      rfc: true,
+      plan: true,
+      schemaName: true,
+      cfdiLimit: true,
+      usersLimit: true,
+      createdAt: true,
+    }
+  });
+}
+
+export async function createTenant(data: {
+  nombre: string;
+  rfc: string;
+  plan?: 'starter' | 'business' | 'professional' | 'enterprise';
+  cfdiLimit?: number;
+  usersLimit?: number;
+}) {
+  const schemaName = `tenant_${data.rfc.toLowerCase().replace(/[^a-z0-9]/g, '')}`;
+
+  // Create tenant record
+  const tenant = await prisma.tenant.create({
+    data: {
+      nombre: data.nombre,
+      rfc: data.rfc.toUpperCase(),
+      plan: data.plan || 'starter',
+      schemaName,
+      cfdiLimit: data.cfdiLimit || 500,
+      usersLimit: data.usersLimit || 3,
+    }
+  });
+
+  // Create schema and tables for the tenant
+  await prisma.$executeRawUnsafe(`CREATE SCHEMA IF NOT EXISTS "${schemaName}"`);
+
+  // Create CFDIs table
+  await prisma.$executeRawUnsafe(`
+    CREATE TABLE IF NOT EXISTS "${schemaName}"."cfdis" (
+      id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+      uuid_fiscal VARCHAR(36) UNIQUE NOT NULL,
+      tipo VARCHAR(20) NOT NULL,
+      serie VARCHAR(25),
+      folio VARCHAR(40),
+      fecha_emision TIMESTAMP NOT NULL,
+      fecha_timbrado TIMESTAMP NOT NULL,
+      rfc_emisor VARCHAR(13) NOT NULL,
+      nombre_emisor VARCHAR(300) NOT NULL,
+      rfc_receptor VARCHAR(13) NOT NULL,
+      nombre_receptor VARCHAR(300) NOT NULL,
+      subtotal DECIMAL(18,2) NOT NULL,
+      descuento DECIMAL(18,2) DEFAULT 0,
+      iva DECIMAL(18,2) DEFAULT 0,
+      isr_retenido DECIMAL(18,2) DEFAULT 0,
+      iva_retenido DECIMAL(18,2) DEFAULT 0,
+      total DECIMAL(18,2) NOT NULL,
+      moneda VARCHAR(3) DEFAULT 'MXN',
+      tipo_cambio DECIMAL(10,4) DEFAULT 1,
+      metodo_pago VARCHAR(3),
+      forma_pago VARCHAR(2),
+      uso_cfdi VARCHAR(4),
+      estado VARCHAR(20) DEFAULT 'vigente',
+      xml_url TEXT,
+      pdf_url TEXT,
+      created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
+    )
+  `);
+
+  // Create IVA monthly table
+  await prisma.$executeRawUnsafe(`
+    CREATE TABLE IF NOT EXISTS "${schemaName}"."iva_mensual" (
+      id SERIAL PRIMARY KEY,
+      año INT NOT NULL,
+      mes INT NOT NULL,
+      iva_trasladado DECIMAL(18,2) NOT NULL,
+      iva_acreditable DECIMAL(18,2) NOT NULL,
+      iva_retenido DECIMAL(18,2) DEFAULT 0,
+      resultado DECIMAL(18,2) NOT NULL,
+      acumulado DECIMAL(18,2) NOT NULL,
+      estado VARCHAR(20) DEFAULT 'pendiente',
+      fecha_declaracion TIMESTAMP,
+      UNIQUE(año, mes)
+    )
+  `);
+
+  // Create alerts table
+  await prisma.$executeRawUnsafe(`
+    CREATE TABLE IF NOT EXISTS "${schemaName}"."alertas" (
+      id SERIAL PRIMARY KEY,
+      tipo VARCHAR(50) NOT NULL,
+      titulo VARCHAR(200) NOT NULL,
+      mensaje TEXT NOT NULL,
+      prioridad VARCHAR(20) DEFAULT 'media',
+      fecha_vencimiento TIMESTAMP,
+      leida BOOLEAN DEFAULT FALSE,
+      resuelta BOOLEAN DEFAULT FALSE,
+      created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
+    )
+  `);
+
+  // Create calendario_fiscal table
+  await prisma.$executeRawUnsafe(`
+    CREATE TABLE IF NOT EXISTS "${schemaName}"."calendario_fiscal" (
+      id SERIAL PRIMARY KEY,
+      titulo VARCHAR(200) NOT NULL,
+      descripcion TEXT,
+      tipo VARCHAR(20) NOT NULL,
+      fecha_limite TIMESTAMP NOT NULL,
+      recurrencia VARCHAR(20) DEFAULT 'mensual',
+      completado BOOLEAN DEFAULT FALSE,
+      notas TEXT,
+      created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
+    )
+  `);
+
+  return tenant;
+}
diff --git a/apps/web/app/(dashboard)/clientes/page.tsx b/apps/web/app/(dashboard)/clientes/page.tsx
new file mode 100644
index 0000000..88273ce
--- /dev/null
+++ b/apps/web/app/(dashboard)/clientes/page.tsx
@@ -0,0 +1,259 @@
+'use client';
+
+import { useState } from 'react';
+import { Header } from '@/components/layouts/header';
+import { Card, CardContent, CardHeader, CardTitle, CardDescription } from '@/components/ui/card';
+import { Button } from '@/components/ui/button';
+import { Input } from '@/components/ui/input';
+import { Label } from '@/components/ui/label';
+import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from '@/components/ui/select';
+import { useTenants, useCreateTenant } from '@/lib/hooks/use-tenants';
+import { useTenantViewStore } from '@/stores/tenant-view-store';
+import { useAuthStore } from '@/stores/auth-store';
+import { Building, Plus, Users, Eye, Calendar } from 'lucide-react';
+
+export default function ClientesPage() {
+  const { user } = useAuthStore();
+  const { data: tenants, isLoading } = useTenants();
+  const createTenant = useCreateTenant();
+  const { setViewingTenant } = useTenantViewStore();
+
+  const [showForm, setShowForm] = useState(false);
+  const [formData, setFormData] = useState({
+    nombre: '',
+    rfc: '',
+    plan: 'starter' as const,
+  });
+
+  // Only admins can access this page
+  if (user?.role !== 'admin') {
+    return (
+      <>
+        <Header title="Clientes" />
+        <main className="p-6">
+          <Card>
+            <CardContent className="py-12 text-center">
+              <p className="text-muted-foreground">
+                No tienes permisos para ver esta página.
+              </p>
+            </CardContent>
+          </Card>
+        </main>
+      </>
+    );
+  }
+
+  const handleSubmit = async (e: React.FormEvent) => {
+    e.preventDefault();
+
+    try {
+      await createTenant.mutateAsync(formData);
+      setFormData({ nombre: '', rfc: '', plan: 'starter' });
+      setShowForm(false);
+    } catch (error) {
+      console.error('Error creating tenant:', error);
+    }
+  };
+
+  const handleViewClient = (tenantId: string, tenantName: string) => {
+    setViewingTenant(tenantId, tenantName);
+    window.location.href = '/dashboard';
+  };
+
+  const formatDate = (dateString: string) => {
+    return new Date(dateString).toLocaleDateString('es-MX', {
+      year: 'numeric',
+      month: 'short',
+      day: 'numeric',
+    });
+  };
+
+  const planLabels: Record<string, string> = {
+    starter: 'Starter',
+    business: 'Business',
+    professional: 'Professional',
+    enterprise: 'Enterprise',
+  };
+
+  const planColors: Record<string, string> = {
+    starter: 'bg-muted text-muted-foreground',
+    business: 'bg-blue-100 text-blue-800 dark:bg-blue-900 dark:text-blue-100',
+    professional: 'bg-purple-100 text-purple-800 dark:bg-purple-900 dark:text-purple-100',
+    enterprise: 'bg-amber-100 text-amber-800 dark:bg-amber-900 dark:text-amber-100',
+  };
+
+  return (
+    <>
+      <Header title="Gestión de Clientes" />
+      <main className="p-6 space-y-6">
+        {/* Stats */}
+        <div className="grid gap-4 md:grid-cols-3">
+          <Card>
+            <CardContent className="pt-6">
+              <div className="flex items-center gap-4">
+                <div className="p-3 bg-primary/10 rounded-lg">
+                  <Building className="h-6 w-6 text-primary" />
+                </div>
+                <div>
+                  <p className="text-2xl font-bold">{tenants?.length || 0}</p>
+                  <p className="text-sm text-muted-foreground">Total Clientes</p>
+                </div>
+              </div>
+            </CardContent>
+          </Card>
+          <Card>
+            <CardContent className="pt-6">
+              <div className="flex items-center gap-4">
+                <div className="p-3 bg-success/10 rounded-lg">
+                  <Users className="h-6 w-6 text-success" />
+                </div>
+                <div>
+                  <p className="text-2xl font-bold">
+                    {tenants?.reduce((acc, t) => acc + (t._count?.users || 0), 0) || 0}
+                  </p>
+                  <p className="text-sm text-muted-foreground">Total Usuarios</p>
+                </div>
+              </div>
+            </CardContent>
+          </Card>
+          <Card>
+            <CardContent className="pt-6">
+              <Button onClick={() => setShowForm(true)} className="w-full h-full min-h-[60px]">
+                <Plus className="h-5 w-5 mr-2" />
+                Agregar Cliente
+              </Button>
+            </CardContent>
+          </Card>
+        </div>
+
+        {/* Add Client Form */}
+        {showForm && (
+          <Card>
+            <CardHeader>
+              <CardTitle className="text-base">Nuevo Cliente</CardTitle>
+              <CardDescription>
+                Registra un nuevo cliente para gestionar su facturación
+              </CardDescription>
+            </CardHeader>
+            <CardContent>
+              <form onSubmit={handleSubmit} className="space-y-4">
+                <div className="grid gap-4 md:grid-cols-2">
+                  <div className="space-y-2">
+                    <Label htmlFor="nombre">Nombre de la Empresa</Label>
+                    <Input
+                      id="nombre"
+                      value={formData.nombre}
+                      onChange={(e) => setFormData({ ...formData, nombre: e.target.value })}
+                      placeholder="Empresa SA de CV"
+                      required
+                    />
+                  </div>
+                  <div className="space-y-2">
+                    <Label htmlFor="rfc">RFC</Label>
+                    <Input
+                      id="rfc"
+                      value={formData.rfc}
+                      onChange={(e) => setFormData({ ...formData, rfc: e.target.value.toUpperCase() })}
+                      placeholder="XAXX010101000"
+                      maxLength={13}
+                      required
+                    />
+                  </div>
+                </div>
+                <div className="space-y-2">
+                  <Label htmlFor="plan">Plan</Label>
+                  <Select
+                    value={formData.plan}
+                    onValueChange={(value: 'starter' | 'business' | 'professional' | 'enterprise') =>
+                      setFormData({ ...formData, plan: value })
+                    }
+                  >
+                    <SelectTrigger>
+                      <SelectValue />
+                    </SelectTrigger>
+                    <SelectContent>
+                      <SelectItem value="starter">Starter - 500 CFDIs, 3 usuarios</SelectItem>
+                      <SelectItem value="business">Business - 1,000 CFDIs, 5 usuarios</SelectItem>
+                      <SelectItem value="professional">Professional - 2,000 CFDIs, 10 usuarios</SelectItem>
+                      <SelectItem value="enterprise">Enterprise - Ilimitado</SelectItem>
+                    </SelectContent>
+                  </Select>
+                </div>
+                <div className="flex gap-2 justify-end">
+                  <Button type="button" variant="outline" onClick={() => setShowForm(false)}>
+                    Cancelar
+                  </Button>
+                  <Button type="submit" disabled={createTenant.isPending}>
+                    {createTenant.isPending ? 'Creando...' : 'Crear Cliente'}
+                  </Button>
+                </div>
+              </form>
+            </CardContent>
+          </Card>
+        )}
+
+        {/* Clients List */}
+        <Card>
+          <CardHeader>
+            <CardTitle className="text-base">Lista de Clientes</CardTitle>
+          </CardHeader>
+          <CardContent>
+            {isLoading ? (
+              <div className="text-center py-8 text-muted-foreground">Cargando...</div>
+            ) : tenants && tenants.length > 0 ? (
+              <div className="space-y-3">
+                {tenants.map((tenant) => (
+                  <div
+                    key={tenant.id}
+                    className="flex items-center justify-between p-4 rounded-lg border hover:bg-muted/50 transition-colors"
+                  >
+                    <div className="flex items-center gap-4">
+                      <div className="h-12 w-12 rounded-lg bg-primary/10 flex items-center justify-center">
+                        <span className="font-bold text-primary">
+                          {tenant.nombre.substring(0, 2).toUpperCase()}
+                        </span>
+                      </div>
+                      <div>
+                        <p className="font-medium">{tenant.nombre}</p>
+                        <div className="flex items-center gap-3 text-sm text-muted-foreground">
+                          <span>{tenant.rfc}</span>
+                          <span className={`px-2 py-0.5 rounded-full text-xs font-medium ${planColors[tenant.plan]}`}>
+                            {planLabels[tenant.plan]}
+                          </span>
+                        </div>
+                      </div>
+                    </div>
+                    <div className="flex items-center gap-6">
+                      <div className="text-right">
+                        <div className="flex items-center gap-1 text-sm">
+                          <Users className="h-4 w-4 text-muted-foreground" />
+                          <span>{tenant._count?.users || 0} usuarios</span>
+                        </div>
+                        <div className="flex items-center gap-1 text-xs text-muted-foreground">
+                          <Calendar className="h-3 w-3" />
+                          <span>{formatDate(tenant.createdAt)}</span>
+                        </div>
+                      </div>
+                      <Button
+                        variant="outline"
+                        size="sm"
+                        onClick={() => handleViewClient(tenant.id, tenant.nombre)}
+                      >
+                        <Eye className="h-4 w-4 mr-1" />
+                        Ver
+                      </Button>
+                    </div>
+                  </div>
+                ))}
+              </div>
+            ) : (
+              <div className="text-center py-8 text-muted-foreground">
+                No hay clientes registrados
+              </div>
+            )}
+          </CardContent>
+        </Card>
+      </main>
+    </>
+  );
+}
diff --git a/apps/web/components/layouts/header.tsx b/apps/web/components/layouts/header.tsx
index 31690ea..8c2fe1c 100644
--- a/apps/web/components/layouts/header.tsx
+++ b/apps/web/components/layouts/header.tsx
@@ -3,6 +3,7 @@
 import { useThemeStore } from '@/stores/theme-store';
 import { themes, type ThemeName } from '@/themes';
 import { Button } from '@/components/ui/button';
+import { TenantSelector } from '@/components/tenant-selector';
 import { Sun, Moon, Palette } from 'lucide-react';
 
 const themeIcons: Record<ThemeName, React.ReactNode> = {
@@ -27,7 +28,8 @@ export function Header({ title }: { title: string }) {
     <header className="sticky top-0 z-30 flex h-16 items-center justify-between border-b bg-background/95 backdrop-blur px-6">
       <h1 className="text-xl font-semibold">{title}</h1>
 
-      <div className="flex items-center gap-2">
+      <div className="flex items-center gap-3">
+        <TenantSelector />
         <Button
           variant="ghost"
           size="icon"
diff --git a/apps/web/components/layouts/sidebar-compact.tsx b/apps/web/components/layouts/sidebar-compact.tsx
index 2174179..791db79 100644
--- a/apps/web/components/layouts/sidebar-compact.tsx
+++ b/apps/web/components/layouts/sidebar-compact.tsx
@@ -13,6 +13,7 @@ import {
   Calendar,
   Bell,
   Users,
+  Building2,
 } from 'lucide-react';
 import { useAuthStore } from '@/stores/auth-store';
 import { logout } from '@/lib/api/auth';
@@ -30,12 +31,20 @@ const navigation = [
   { name: 'Configuración', href: '/configuracion', icon: Settings },
 ];
 
+const adminNavigation = [
+  { name: 'Clientes', href: '/clientes', icon: Building2 },
+];
+
 export function SidebarCompact() {
   const pathname = usePathname();
   const router = useRouter();
   const { user, logout: clearAuth } = useAuthStore();
   const [expanded, setExpanded] = useState(false);
 
+  const allNavigation = user?.role === 'admin'
+    ? [...navigation.slice(0, -1), ...adminNavigation, navigation[navigation.length - 1]]
+    : navigation;
+
   const handleLogout = async () => {
     try {
       await logout();
@@ -74,7 +83,7 @@ export function SidebarCompact() {
 
         {/* Navigation */}
         <nav className="flex-1 space-y-1 px-2 py-3">
-          {navigation.map((item) => {
+          {allNavigation.map((item) => {
             const isActive = pathname === item.href || pathname.startsWith(`${item.href}/`);
             return (
               <Link
diff --git a/apps/web/components/layouts/sidebar-floating.tsx b/apps/web/components/layouts/sidebar-floating.tsx
index c83deae..e58db8c 100644
--- a/apps/web/components/layouts/sidebar-floating.tsx
+++ b/apps/web/components/layouts/sidebar-floating.tsx
@@ -13,6 +13,7 @@ import {
   Calendar,
   Bell,
   Users,
+  Building2,
 } from 'lucide-react';
 import { useAuthStore } from '@/stores/auth-store';
 import { logout } from '@/lib/api/auth';
@@ -29,11 +30,19 @@ const navigation = [
   { name: 'Config', href: '/configuracion', icon: Settings },
 ];
 
+const adminNavigation = [
+  { name: 'Clientes', href: '/clientes', icon: Building2 },
+];
+
 export function SidebarFloating() {
   const pathname = usePathname();
   const router = useRouter();
   const { user, logout: clearAuth } = useAuthStore();
 
+  const allNavigation = user?.role === 'admin'
+    ? [...navigation.slice(0, -1), ...adminNavigation, navigation[navigation.length - 1]]
+    : navigation;
+
   const handleLogout = async () => {
     try {
       await logout();
@@ -61,7 +70,7 @@ export function SidebarFloating() {
 
         {/* Navigation */}
         <nav className="flex-1 space-y-1">
-          {navigation.map((item) => {
+          {allNavigation.map((item) => {
             const isActive = pathname === item.href || pathname.startsWith(`${item.href}/`);
             return (
               <Link
diff --git a/apps/web/components/layouts/sidebar.tsx b/apps/web/components/layouts/sidebar.tsx
index 02b0772..3b5a3c3 100644
--- a/apps/web/components/layouts/sidebar.tsx
+++ b/apps/web/components/layouts/sidebar.tsx
@@ -13,6 +13,7 @@ import {
   Calendar,
   Bell,
   Users,
+  Building2,
 } from 'lucide-react';
 import { useAuthStore } from '@/stores/auth-store';
 import { logout } from '@/lib/api/auth';
@@ -29,6 +30,10 @@ const navigation = [
   { name: 'Configuracion', href: '/configuracion', icon: Settings },
 ];
 
+const adminNavigation = [
+  { name: 'Clientes', href: '/clientes', icon: Building2 },
+];
+
 export function Sidebar() {
   const pathname = usePathname();
   const router = useRouter();
@@ -45,6 +50,10 @@ export function Sidebar() {
     }
   };
 
+  const allNavigation = user?.role === 'admin'
+    ? [...navigation.slice(0, -1), ...adminNavigation, navigation[navigation.length - 1]]
+    : navigation;
+
   return (
     <aside className="fixed left-0 top-0 z-40 h-screen w-64 border-r bg-card">
       <div className="flex h-full flex-col">
@@ -60,7 +69,7 @@ export function Sidebar() {
 
         {/* Navigation */}
         <nav className="flex-1 space-y-1 px-3 py-4">
-          {navigation.map((item) => {
+          {allNavigation.map((item) => {
             const isActive = pathname === item.href || pathname.startsWith(`${item.href}/`);
             return (
               <Link
diff --git a/apps/web/components/layouts/topnav.tsx b/apps/web/components/layouts/topnav.tsx
index 845dbea..7dcde06 100644
--- a/apps/web/components/layouts/topnav.tsx
+++ b/apps/web/components/layouts/topnav.tsx
@@ -14,6 +14,7 @@ import {
   Bell,
   Users,
   ChevronDown,
+  Building2,
 } from 'lucide-react';
 import { useAuthStore } from '@/stores/auth-store';
 import { logout } from '@/lib/api/auth';
@@ -31,12 +32,20 @@ const navigation = [
   { name: 'Config', href: '/configuracion', icon: Settings },
 ];
 
+const adminNavigation = [
+  { name: 'Clientes', href: '/clientes', icon: Building2 },
+];
+
 export function TopNav() {
   const pathname = usePathname();
   const router = useRouter();
   const { user, logout: clearAuth } = useAuthStore();
   const [userMenuOpen, setUserMenuOpen] = useState(false);
 
+  const allNavigation = user?.role === 'admin'
+    ? [...navigation.slice(0, -1), ...adminNavigation, navigation[navigation.length - 1]]
+    : navigation;
+
   const handleLogout = async () => {
     try {
       await logout();
@@ -61,7 +70,7 @@ export function TopNav() {
 
         {/* Navigation */}
         <nav className="flex-1 flex items-center gap-1">
-          {navigation.map((item) => {
+          {allNavigation.map((item) => {
             const isActive = pathname === item.href || pathname.startsWith(`${item.href}/`);
             return (
               <Link
diff --git a/apps/web/components/tenant-selector.tsx b/apps/web/components/tenant-selector.tsx
new file mode 100644
index 0000000..9adcea9
--- /dev/null
+++ b/apps/web/components/tenant-selector.tsx
@@ -0,0 +1,146 @@
+'use client';
+
+import { useState, useEffect } from 'react';
+import { useQuery } from '@tanstack/react-query';
+import { getTenants, type Tenant } from '@/lib/api/tenants';
+import { useTenantViewStore } from '@/stores/tenant-view-store';
+import { useAuthStore } from '@/stores/auth-store';
+import { Building, ChevronDown, Check, X } from 'lucide-react';
+import { cn } from '@/lib/utils';
+
+export function TenantSelector() {
+  const [open, setOpen] = useState(false);
+  const { user } = useAuthStore();
+  const { viewingTenantId, viewingTenantName, setViewingTenant, clearViewingTenant } = useTenantViewStore();
+
+  const { data: tenants, isLoading } = useQuery({
+    queryKey: ['tenants'],
+    queryFn: getTenants,
+    enabled: user?.role === 'admin',
+  });
+
+  // Close dropdown when clicking outside
+  useEffect(() => {
+    const handleClickOutside = (e: MouseEvent) => {
+      const target = e.target as HTMLElement;
+      if (!target.closest('.tenant-selector')) {
+        setOpen(false);
+      }
+    };
+    document.addEventListener('click', handleClickOutside);
+    return () => document.removeEventListener('click', handleClickOutside);
+  }, []);
+
+  // Only show for admin users
+  if (user?.role !== 'admin') {
+    return null;
+  }
+
+  const currentTenant = viewingTenantId
+    ? tenants?.find(t => t.id === viewingTenantId)
+    : null;
+
+  const displayName = viewingTenantName || currentTenant?.nombre || user?.tenantName;
+  const isViewingOther = viewingTenantId && viewingTenantId !== user?.tenantId;
+
+  return (
+    <div className="tenant-selector relative">
+      <button
+        onClick={() => setOpen(!open)}
+        className={cn(
+          'flex items-center gap-2 rounded-lg px-3 py-2 text-sm font-medium transition-colors',
+          isViewingOther
+            ? 'bg-primary/10 text-primary border border-primary/30'
+            : 'hover:bg-accent'
+        )}
+      >
+        <Building className="h-4 w-4" />
+        <span className="max-w-[150px] truncate">{displayName}</span>
+        {isViewingOther && (
+          <button
+            onClick={(e) => {
+              e.stopPropagation();
+              clearViewingTenant();
+              window.location.reload();
+            }}
+            className="ml-1 p-0.5 rounded hover:bg-primary/20"
+            title="Volver a mi empresa"
+          >
+            <X className="h-3 w-3" />
+          </button>
+        )}
+        <ChevronDown className={cn('h-4 w-4 transition-transform', open && 'rotate-180')} />
+      </button>
+
+      {open && (
+        <div className="absolute top-full left-0 mt-2 w-72 rounded-lg border bg-card shadow-lg z-50">
+          <div className="p-2 border-b">
+            <p className="text-xs text-muted-foreground px-2">Seleccionar cliente</p>
+          </div>
+          <div className="max-h-64 overflow-y-auto p-1">
+            {isLoading ? (
+              <div className="px-3 py-2 text-sm text-muted-foreground">Cargando...</div>
+            ) : tenants && tenants.length > 0 ? (
+              <>
+                {/* Option to go back to own tenant */}
+                <button
+                  onClick={() => {
+                    clearViewingTenant();
+                    setOpen(false);
+                    window.location.reload();
+                  }}
+                  className={cn(
+                    'flex w-full items-center gap-3 rounded-md px-3 py-2 text-sm hover:bg-accent transition-colors',
+                    !viewingTenantId && 'bg-primary/10'
+                  )}
+                >
+                  <div className="h-8 w-8 rounded bg-primary/10 flex items-center justify-center">
+                    <Building className="h-4 w-4 text-primary" />
+                  </div>
+                  <div className="flex-1 text-left">
+                    <p className="font-medium">{user?.tenantName}</p>
+                    <p className="text-xs text-muted-foreground">Mi empresa</p>
+                  </div>
+                  {!viewingTenantId && <Check className="h-4 w-4 text-primary" />}
+                </button>
+
+                <div className="my-1 border-t" />
+
+                {/* Other tenants */}
+                {tenants
+                  .filter(t => t.id !== user?.tenantId)
+                  .map((tenant) => (
+                    <button
+                      key={tenant.id}
+                      onClick={() => {
+                        setViewingTenant(tenant.id, tenant.nombre);
+                        setOpen(false);
+                        window.location.reload();
+                      }}
+                      className={cn(
+                        'flex w-full items-center gap-3 rounded-md px-3 py-2 text-sm hover:bg-accent transition-colors',
+                        viewingTenantId === tenant.id && 'bg-primary/10'
+                      )}
+                    >
+                      <div className="h-8 w-8 rounded bg-muted flex items-center justify-center text-xs font-medium">
+                        {tenant.nombre.substring(0, 2).toUpperCase()}
+                      </div>
+                      <div className="flex-1 text-left">
+                        <p className="font-medium truncate">{tenant.nombre}</p>
+                        <p className="text-xs text-muted-foreground">{tenant.rfc}</p>
+                      </div>
+                      {viewingTenantId === tenant.id && <Check className="h-4 w-4 text-primary" />}
+                    </button>
+                  ))}
+              </>
+            ) : (
+              <div className="px-3 py-2 text-sm text-muted-foreground">
+                No hay otros clientes
+              </div>
+            )}
+          </div>
+        </div>
+      )}
+    </div>
+  );
+}
diff --git a/apps/web/lib/api/client.ts b/apps/web/lib/api/client.ts
index f2ffea0..4b9532a 100644
--- a/apps/web/lib/api/client.ts
+++ b/apps/web/lib/api/client.ts
@@ -13,6 +13,19 @@ apiClient.interceptors.request.use((config) => {
     if (token) {
       config.headers.Authorization = `Bearer ${token}`;
     }
+
+    // Add viewing tenant header for admin users
+    const tenantViewStore = localStorage.getItem('horux-tenant-view');
+    if (tenantViewStore) {
+      try {
+        const { state } = JSON.parse(tenantViewStore);
+        if (state?.viewingTenantId) {
+          config.headers['X-View-Tenant'] = state.viewingTenantId;
+        }
+      } catch {
+        // Ignore parse errors
+      }
+    }
   }
   return config;
 });
diff --git a/apps/web/lib/api/tenants.ts b/apps/web/lib/api/tenants.ts
new file mode 100644
index 0000000..f485de1
--- /dev/null
+++ b/apps/web/lib/api/tenants.ts
@@ -0,0 +1,36 @@
+import { apiClient } from './client';
+
+export interface Tenant {
+  id: string;
+  nombre: string;
+  rfc: string;
+  plan: string;
+  schemaName: string;
+  createdAt: string;
+  _count?: {
+    users: number;
+  };
+}
+
+export interface CreateTenantData {
+  nombre: string;
+  rfc: string;
+  plan?: 'starter' | 'business' | 'professional' | 'enterprise';
+  cfdiLimit?: number;
+  usersLimit?: number;
+}
+
+export async function getTenants(): Promise<Tenant[]> {
+  const response = await apiClient.get<Tenant[]>('/tenants');
+  return response.data;
+}
+
+export async function getTenant(id: string): Promise<Tenant> {
+  const response = await apiClient.get<Tenant>(`/tenants/${id}`);
+  return response.data;
+}
+
+export async function createTenant(data: CreateTenantData): Promise<Tenant> {
+  const response = await apiClient.post<Tenant>('/tenants', data);
+  return response.data;
+}
diff --git a/apps/web/lib/hooks/use-tenants.ts b/apps/web/lib/hooks/use-tenants.ts
new file mode 100644
index 0000000..4bc0106
--- /dev/null
+++ b/apps/web/lib/hooks/use-tenants.ts
@@ -0,0 +1,20 @@
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import { getTenants, createTenant, type CreateTenantData } from '@/lib/api/tenants';
+
+export function useTenants() {
+  return useQuery({
+    queryKey: ['tenants'],
+    queryFn: getTenants,
+  });
+}
+
+export function useCreateTenant() {
+  const queryClient = useQueryClient();
+
+  return useMutation({
+    mutationFn: (data: CreateTenantData) => createTenant(data),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['tenants'] });
+    },
+  });
+}
diff --git a/apps/web/stores/tenant-view-store.ts b/apps/web/stores/tenant-view-store.ts
new file mode 100644
index 0000000..71972a9
--- /dev/null
+++ b/apps/web/stores/tenant-view-store.ts
@@ -0,0 +1,23 @@
+import { create } from 'zustand';
+import { persist } from 'zustand/middleware';
+
+interface TenantViewState {
+  viewingTenantId: string | null;
+  viewingTenantName: string | null;
+  setViewingTenant: (id: string | null, name: string | null) => void;
+  clearViewingTenant: () => void;
+}
+
+export const useTenantViewStore = create<TenantViewState>()(
+  persist(
+    (set) => ({
+      viewingTenantId: null,
+      viewingTenantName: null,
+      setViewingTenant: (id, name) => set({ viewingTenantId: id, viewingTenantName: name }),
+      clearViewingTenant: () => set({ viewingTenantId: null, viewingTenantName: null }),
+    }),
+    {
+      name: 'horux-tenant-view',
+    }
+  )
+);