Initial commit: Horux360 SaaS design documentation

- Complete design document with architecture, data models, and API specs
- Database schema (Prisma) for multi-tenant PostgreSQL
- README with project overview and plans
- Support for 4 visual themes (Light, Vibrant, Corporate, Dark)
- Comprehensive module specifications:
  - Dashboard with KPIs
  - CFDI management
  - IVA/ISR tax control
  - Bank reconciliation
  - Fiscal calendar
  - User management with roles

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

.gitignore

@@ -0,0 +1,47 @@
+# Dependencies
+node_modules/
+.pnp
+.pnp.js
+
+# Build
+.next/
+out/
+dist/
+build/
+
+# Environment
+.env
+.env.local
+.env.development.local
+.env.test.local
+.env.production.local
+
+# Logs
+npm-debug.log*
+yarn-debug.log*
+yarn-error.log*
+.pnpm-debug.log*
+
+# IDE
+.idea/
+.vscode/
+*.swp
+*.swo
+*~
+
+# OS
+.DS_Store
+Thumbs.db
+
+# Testing
+coverage/
+.nyc_output/
+
+# Prisma
+prisma/*.db
+prisma/*.db-journal
+
+# Misc
+*.log
+*.tsbuildinfo
+.turbo/