feat(fase3): update sidebar navigation and seed with calendario_fiscal

- Add navigation items for Reportes, Calendario, Alertas, Usuarios
- Add calendario_fiscal table creation in seed
- Insert demo fiscal events for all 12 months

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

apps/web/components/layouts/sidebar.tsx

@@ -9,6 +9,10 @@ import {
   Calculator,
   Settings,
   LogOut,
+  BarChart3,
+  Calendar,
+  Bell,
+  Users,
 } from 'lucide-react';
 import { useAuthStore } from '@/stores/auth-store';
 import { logout } from '@/lib/api/auth';
@@ -18,6 +22,10 @@ const navigation = [
   { name: 'Dashboard', href: '/dashboard', icon: LayoutDashboard },
   { name: 'CFDI', href: '/cfdi', icon: FileText },
   { name: 'Impuestos', href: '/impuestos', icon: Calculator },
+  { name: 'Reportes', href: '/reportes', icon: BarChart3 },
+  { name: 'Calendario', href: '/calendario', icon: Calendar },
+  { name: 'Alertas', href: '/alertas', icon: Bell },
+  { name: 'Usuarios', href: '/usuarios', icon: Users },
   { name: 'Configuracion', href: '/configuracion', icon: Settings },
 ];