diff --git a/apps/api/src/app.ts b/apps/api/src/app.ts
index fa85ced..c3ec9d5 100644
--- a/apps/api/src/app.ts
+++ b/apps/api/src/app.ts
@@ -4,6 +4,7 @@ import helmet from 'helmet';
 import { env } from './config/env.js';
 import { errorMiddleware } from './middlewares/error.middleware.js';
 import { authRoutes } from './routes/auth.routes.js';
+import { dashboardRoutes } from './routes/dashboard.routes.js';
 
 const app = express();
 
@@ -25,6 +26,7 @@ app.get('/health', (req, res) => {
 
 // API Routes
 app.use('/api/auth', authRoutes);
+app.use('/api/dashboard', dashboardRoutes);
 
 // Error handling
 app.use(errorMiddleware);
diff --git a/apps/api/src/controllers/dashboard.controller.ts b/apps/api/src/controllers/dashboard.controller.ts
new file mode 100644
index 0000000..c1fe61a
--- /dev/null
+++ b/apps/api/src/controllers/dashboard.controller.ts
@@ -0,0 +1,65 @@
+import type { Request, Response, NextFunction } from 'express';
+import * as dashboardService from '../services/dashboard.service.js';
+import { AppError } from '../middlewares/error.middleware.js';
+
+export async function getKpis(req: Request, res: Response, next: NextFunction) {
+  try {
+    if (!req.tenantSchema) {
+      return next(new AppError(400, 'Schema no configurado'));
+    }
+
+    const año = parseInt(req.query.año as string) || new Date().getFullYear();
+    const mes = parseInt(req.query.mes as string) || new Date().getMonth() + 1;
+
+    const kpis = await dashboardService.getKpis(req.tenantSchema, año, mes);
+    res.json(kpis);
+  } catch (error) {
+    next(error);
+  }
+}
+
+export async function getIngresosEgresos(req: Request, res: Response, next: NextFunction) {
+  try {
+    if (!req.tenantSchema) {
+      return next(new AppError(400, 'Schema no configurado'));
+    }
+
+    const año = parseInt(req.query.año as string) || new Date().getFullYear();
+
+    const data = await dashboardService.getIngresosEgresos(req.tenantSchema, año);
+    res.json(data);
+  } catch (error) {
+    next(error);
+  }
+}
+
+export async function getResumenFiscal(req: Request, res: Response, next: NextFunction) {
+  try {
+    if (!req.tenantSchema) {
+      return next(new AppError(400, 'Schema no configurado'));
+    }
+
+    const año = parseInt(req.query.año as string) || new Date().getFullYear();
+    const mes = parseInt(req.query.mes as string) || new Date().getMonth() + 1;
+
+    const resumen = await dashboardService.getResumenFiscal(req.tenantSchema, año, mes);
+    res.json(resumen);
+  } catch (error) {
+    next(error);
+  }
+}
+
+export async function getAlertas(req: Request, res: Response, next: NextFunction) {
+  try {
+    if (!req.tenantSchema) {
+      return next(new AppError(400, 'Schema no configurado'));
+    }
+
+    const limit = parseInt(req.query.limit as string) || 5;
+
+    const alertas = await dashboardService.getAlertas(req.tenantSchema, limit);
+    res.json(alertas);
+  } catch (error) {
+    next(error);
+  }
+}
diff --git a/apps/api/src/routes/dashboard.routes.ts b/apps/api/src/routes/dashboard.routes.ts
new file mode 100644
index 0000000..c9a8e7d
--- /dev/null
+++ b/apps/api/src/routes/dashboard.routes.ts
@@ -0,0 +1,16 @@
+import { Router } from 'express';
+import { authenticate } from '../middlewares/auth.middleware.js';
+import { tenantMiddleware } from '../middlewares/tenant.middleware.js';
+import * as dashboardController from '../controllers/dashboard.controller.js';
+
+const router = Router();
+
+router.use(authenticate);
+router.use(tenantMiddleware);
+
+router.get('/kpis', dashboardController.getKpis);
+router.get('/ingresos-egresos', dashboardController.getIngresosEgresos);
+router.get('/resumen-fiscal', dashboardController.getResumenFiscal);
+router.get('/alertas', dashboardController.getAlertas);
+
+export { router as dashboardRoutes };
diff --git a/apps/api/src/services/dashboard.service.ts b/apps/api/src/services/dashboard.service.ts
new file mode 100644
index 0000000..9a011d0
--- /dev/null
+++ b/apps/api/src/services/dashboard.service.ts
@@ -0,0 +1,126 @@
+import { prisma } from '../config/database.js';
+import type { KpiData, IngresosEgresosData, ResumenFiscal, Alerta } from '@horux/shared';
+
+export async function getKpis(schema: string, año: number, mes: number): Promise<KpiData> {
+  const [ingresos] = await prisma.$queryRawUnsafe<[{ total: number }]>(`
+    SELECT COALESCE(SUM(total), 0) as total
+    FROM "${schema}".cfdis
+    WHERE tipo = 'ingreso'
+    AND estado = 'vigente'
+    AND EXTRACT(YEAR FROM fecha_emision) = $1
+    AND EXTRACT(MONTH FROM fecha_emision) = $2
+  `, año, mes);
+
+  const [egresos] = await prisma.$queryRawUnsafe<[{ total: number }]>(`
+    SELECT COALESCE(SUM(total), 0) as total
+    FROM "${schema}".cfdis
+    WHERE tipo = 'egreso'
+    AND estado = 'vigente'
+    AND EXTRACT(YEAR FROM fecha_emision) = $1
+    AND EXTRACT(MONTH FROM fecha_emision) = $2
+  `, año, mes);
+
+  const [ivaData] = await prisma.$queryRawUnsafe<[{ trasladado: number; acreditable: number }]>(`
+    SELECT
+      COALESCE(SUM(CASE WHEN tipo = 'ingreso' THEN iva ELSE 0 END), 0) as trasladado,
+      COALESCE(SUM(CASE WHEN tipo = 'egreso' THEN iva ELSE 0 END), 0) as acreditable
+    FROM "${schema}".cfdis
+    WHERE estado = 'vigente'
+    AND EXTRACT(YEAR FROM fecha_emision) = $1
+    AND EXTRACT(MONTH FROM fecha_emision) = $2
+  `, año, mes);
+
+  const [counts] = await prisma.$queryRawUnsafe<[{ emitidos: number; recibidos: number }]>(`
+    SELECT
+      COUNT(CASE WHEN tipo = 'ingreso' THEN 1 END) as emitidos,
+      COUNT(CASE WHEN tipo = 'egreso' THEN 1 END) as recibidos
+    FROM "${schema}".cfdis
+    WHERE estado = 'vigente'
+    AND EXTRACT(YEAR FROM fecha_emision) = $1
+    AND EXTRACT(MONTH FROM fecha_emision) = $2
+  `, año, mes);
+
+  const ingresosVal = Number(ingresos?.total || 0);
+  const egresosVal = Number(egresos?.total || 0);
+  const utilidad = ingresosVal - egresosVal;
+  const margen = ingresosVal > 0 ? (utilidad / ingresosVal) * 100 : 0;
+  const ivaBalance = Number(ivaData?.trasladado || 0) - Number(ivaData?.acreditable || 0);
+
+  return {
+    ingresos: ingresosVal,
+    egresos: egresosVal,
+    utilidad,
+    margen: Math.round(margen * 100) / 100,
+    ivaBalance,
+    cfdisEmitidos: Number(counts?.emitidos || 0),
+    cfdisRecibidos: Number(counts?.recibidos || 0),
+  };
+}
+
+export async function getIngresosEgresos(schema: string, año: number): Promise<IngresosEgresosData[]> {
+  const data = await prisma.$queryRawUnsafe<{ mes: number; ingresos: number; egresos: number }[]>(`
+    SELECT
+      EXTRACT(MONTH FROM fecha_emision)::int as mes,
+      COALESCE(SUM(CASE WHEN tipo = 'ingreso' THEN total ELSE 0 END), 0) as ingresos,
+      COALESCE(SUM(CASE WHEN tipo = 'egreso' THEN total ELSE 0 END), 0) as egresos
+    FROM "${schema}".cfdis
+    WHERE estado = 'vigente'
+    AND EXTRACT(YEAR FROM fecha_emision) = $1
+    GROUP BY EXTRACT(MONTH FROM fecha_emision)
+    ORDER BY mes
+  `, año);
+
+  const meses = ['Ene', 'Feb', 'Mar', 'Abr', 'May', 'Jun', 'Jul', 'Ago', 'Sep', 'Oct', 'Nov', 'Dic'];
+
+  return meses.map((mes, index) => {
+    const found = data.find(d => d.mes === index + 1);
+    return {
+      mes,
+      ingresos: Number(found?.ingresos || 0),
+      egresos: Number(found?.egresos || 0),
+    };
+  });
+}
+
+export async function getResumenFiscal(schema: string, año: number, mes: number): Promise<ResumenFiscal> {
+  const [ivaResult] = await prisma.$queryRawUnsafe<[{ resultado: number; acumulado: number }]>(`
+    SELECT resultado, acumulado FROM "${schema}".iva_mensual
+    WHERE año = $1 AND mes = $2
+  `, año, mes) || [{ resultado: 0, acumulado: 0 }];
+
+  const [pendientes] = await prisma.$queryRawUnsafe<[{ count: number }]>(`
+    SELECT COUNT(*) as count FROM "${schema}".iva_mensual
+    WHERE año = $1 AND estado = 'pendiente'
+  `, año);
+
+  const resultado = Number(ivaResult?.resultado || 0);
+  const acumulado = Number(ivaResult?.acumulado || 0);
+
+  return {
+    ivaPorPagar: resultado > 0 ? resultado : 0,
+    ivaAFavor: acumulado < 0 ? Math.abs(acumulado) : 0,
+    isrPorPagar: 0,
+    declaracionesPendientes: Number(pendientes?.count || 0),
+    proximaObligacion: {
+      titulo: 'Declaracion mensual IVA/ISR',
+      fecha: new Date(año, mes, 17).toISOString(),
+    },
+  };
+}
+
+export async function getAlertas(schema: string, limit = 5): Promise<Alerta[]> {
+  const alertas = await prisma.$queryRawUnsafe<Alerta[]>(`
+    SELECT id, tipo, titulo, mensaje, prioridad,
+           fecha_vencimiento as "fechaVencimiento",
+           leida, resuelta,
+           created_at as "createdAt"
+    FROM "${schema}".alertas
+    WHERE resuelta = false
+    ORDER BY
+      CASE prioridad WHEN 'alta' THEN 1 WHEN 'media' THEN 2 ELSE 3 END,
+      created_at DESC
+    LIMIT $1
+  `, limit);
+
+  return alertas;
+}