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Update: nueva version Horux Despachos

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# Plan 3: Roles y Carteras — Implementation Plan
> **For agentic workers:** REQUIRED SUB-SKILL: Use superpowers:subagent-driven-development (recommended) or superpowers:executing-plans to implement this plan task-by-task.
**Goal:** Supervisores crean carteras de contribuyentes y asignan auxiliares. La función `getEntidadesVisibles()` filtra qué contribuyentes puede ver cada rol. Clientes acceden solo a sus RFCs via `cliente_accesos`.
**Architecture:** Se extiende el type `Role` con 'supervisor' | 'cliente'. Se crea CRUD para carteras (tenant BD). Se crea helper `getEntidadesVisibles(pool, userId, role)` que retorna los IDs de entidades visibles según el rol. Los endpoints de contribuyentes filtran usando este helper.
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## Tasks
### Task 1: Extend Role type
### Task 2: Cartera CRUD service + controller + routes
### Task 3: getEntidadesVisibles helper
### Task 4: Filter contribuyentes by entidades visibles
### Task 5: Validation