feat: add Next.js frontend base structure

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

apps/web/app/page.tsx

@@ -0,0 +1,61 @@
+import Link from 'next/link';
+
+export default function Home() {
+  return (
+    <main className="min-h-screen bg-gradient-to-b from-background to-muted">
+      <nav className="container mx-auto px-4 py-6 flex justify-between items-center">
+        <div className="text-2xl font-bold text-primary">Horux360</div>
+        <div className="flex gap-4">
+          <Link
+            href="/login"
+            className="px-4 py-2 text-foreground hover:text-primary transition"
+          >
+            Iniciar Sesión
+          </Link>
+          <Link
+            href="/register"
+            className="px-4 py-2 bg-primary text-primary-foreground rounded-lg hover:opacity-90 transition"
+          >
+            Comenzar Gratis
+          </Link>
+        </div>
+      </nav>
+
+      <section className="container mx-auto px-4 py-20 text-center">
+        <h1 className="text-5xl font-bold mb-6">
+          Controla tus finanzas con{' '}
+          <span className="text-primary">inteligencia</span>
+        </h1>
+        <p className="text-xl text-muted-foreground mb-8 max-w-2xl mx-auto">
+          La plataforma de análisis financiero para empresas mexicanas más moderna.
+          Dashboard en tiempo real, control de IVA/ISR, y mucho más.
+        </p>
+        <Link
+          href="/register"
+          className="inline-block px-8 py-4 bg-primary text-primary-foreground rounded-lg text-lg font-semibold hover:opacity-90 transition"
+        >
+          Prueba gratis 14 días
+        </Link>
+      </section>
+
+      <section className="container mx-auto px-4 py-16">
+        <div className="grid md:grid-cols-4 gap-8">
+          {[
+            { title: 'Dashboard', desc: 'KPIs en tiempo real' },
+            { title: 'Control IVA/ISR', desc: 'Cálculo automático' },
+            { title: 'Conciliación', desc: 'Bancaria inteligente' },
+            { title: 'Alertas', desc: 'Fiscales proactivas' },
+          ].map((feature) => (
+            <div
+              key={feature.title}
+              className="p-6 bg-card rounded-xl border shadow-sm"
+            >
+              <h3 className="text-lg font-semibold mb-2">{feature.title}</h3>
+              <p className="text-muted-foreground">{feature.desc}</p>
+            </div>
+          ))}
+        </div>
+      </section>
+    </main>
+  );
+}