feat: conceptos tab, filters, backfill, facturapi live keys, fixes

- Add Conceptos tab in CFDI page with column filters, sorting, pagination - Add GET /cfdi/conceptos endpoint with filters and orderBy - Backfill cfdi_conceptos from legacy XMLs (824k concepts inserted) - Fix CFDI delete button (bypass subscription check, add alerts) - Fix export to Excel (fetch all filtered results, limit 10k) - Fix facturacion page concepto delete bug (immutable updates, unique ids) - Add Facturapi live key auto-generation and caching - Fix SAT fechaPagoP parsing - Add metrics cache support for current year - Increase DB pool max to 15
2026-04-29 21:03:41 +00:00
parent 066ba7deda
commit e7dbae1ab7
18 changed files with 1076 additions and 111 deletions
--- a/apps/api/.env.save
+++ b/apps/api/.env.save
@@ -0,0 +1,34 @@
+NODE_ENV=development
+PORT=4000
+DATABASE_URL="postgresql://postgres:ZxHMrmnwanvLfLDdNJdRthFjWF2Lj1Rb@localhost:5432/horux_despachos?schema=public"
+JWT_SECRET=n8tbAhp+H2wBKvGqhzq7qgCVqEztby5FzjWZM4oa9epq0CFTgSyvJN8LFLid5J1O
+JWT_EXPIRES_IN=15m
+JWT_REFRESH_EXPIRES_IN=7d
+CORS_ORIGIN=http://localhost:3000
+FRONTEND_URL=https://horuxfin.com
+FIEL_ENCRYPTION_KEY=8E46fcpVBbnu0qxEECIE9wrE0nLugDca09YqYBytgY8DTOE0XaJgxrjuS4N6zQ3/
+FIEL_STORAGE_PATH=/var/horux/fiel
+MP_ACCESS_TOKEN=
+MP_WEBHOOK_SECRET=
+MP_NOTIFICATION_URL=
+SMTP_HOST=smtp.gmail.com
+SMTP_PORT=587
+SMTP_USER=soporte@horuxfin.com
+SMTP_PASS=fumuflfahizubnok
+SMTP_FROM=Horux Despachos <soporte@horuxfin.com>
+ADMIN_EMAIL=soporte@horuxfin.com
+FACTURAPI_USER_KEY=sk_user_8NGmCxP6NT4Wb6QF3NBR9W8kNAvcfDbYXZYzCois5U
+FACTURAPI_MODE=live
+CLOUDFLARE_API_TOKEN=
+CLOUDFLARE_ACCOUNT_ID=
+CLOUDFLARE_TUNNEL_DOMAIN=tunnel.horux.mx
+CONNECTOR_ENCRYPTION_KEY=8E46fcpVBbnu0qxEECIE9wrE0nLugDca09YqYBytgY8DTOE0XaJgxrjuS4N6zQ3/
+
+# Metabase integration
+METABASE_URL=http://192.168.10.170:3000
+METABASE_USERNAME=ialcarazsalazar@consultoria-as.com
+METABASE_PASSWORD=Aasi940812
+METABASE_PG_HOST=192.168.10.90
+METABASE_PG_PORT=5432
+METABASE_PG_USER=postgres
+METABASE_PG_PASSWORD=ZxHMrmnwanvLfLDdNJdRthFjWF2Lj1Rb
--- a/apps/api/src/config/database.ts
+++ b/apps/api/src/config/database.ts
@@ -71,7 +71,7 @@ class TenantConnectionManager {
        user: connectionOverride?.user ?? this.dbConfig.user,
        password: connectionOverride?.password ?? this.dbConfig.password,
        database: databaseName,
-        max: 3,
+        max: 15,
        idleTimeoutMillis: 300_000,
        connectionTimeoutMillis: 10_000,
      };
--- a/apps/api/src/config/env.ts
+++ b/apps/api/src/config/env.ts
@@ -38,6 +38,7 @@ const envSchema = z.object({

  // Facturapi
  FACTURAPI_USER_KEY: z.string().optional(),
+  FACTURAPI_MODE: z.enum(['test', 'live']).optional(),

  // Cloudflare Tunnel (connector BYO-DB)
  CLOUDFLARE_API_TOKEN: z.string().optional(),
--- a/apps/api/src/controllers/cfdi.controller.ts
+++ b/apps/api/src/controllers/cfdi.controller.ts
@@ -85,6 +85,37 @@ export async function getConceptos(req: Request, res: Response, next: NextFuncti
  }
 }

+export async function getAllConceptos(req: Request, res: Response, next: NextFunction) {
+  try {
+    if (!req.tenantPool) {
+      return next(new AppError(400, 'Tenant no configurado'));
+    }
+
+    const filters = {
+      fechaInicio: req.query.fechaInicio as string,
+      fechaFin: req.query.fechaFin as string,
+      tipo: req.query.tipo as any,
+      tipoComprobante: req.query.tipoComprobante as any,
+      estado: req.query.estado as any,
+      rfc: req.query.rfc as string,
+      search: req.query.search as string,
+      uuid: req.query.uuid as string,
+      claveProdServ: req.query.claveProdServ as string,
+      descripcion: req.query.descripcion as string,
+      orderBy: req.query.orderBy as 'fecha' | 'importe',
+      orderDir: req.query.orderDir as 'asc' | 'desc',
+      contribuyenteId: req.query.contribuyenteId as string,
+      page: parseInt(req.query.page as string) || 1,
+      limit: parseInt(req.query.limit as string) || 20,
+    };
+
+    const result = await cfdiService.getAllConceptos(req.tenantPool, filters);
+    res.json(result);
+  } catch (error) {
+    next(error);
+  }
+}
+
 export async function drillDown(req: Request, res: Response, next: NextFunction) {
  try {
    if (!req.tenantPool) {
@@ -444,3 +475,21 @@ export async function deleteCfdi(req: Request, res: Response, next: NextFunction
    next(error);
  }
 }
+
+export async function backfillConceptos(req: Request, res: Response, next: NextFunction) {
+  try {
+    if (!req.tenantPool) {
+      return next(new AppError(400, 'Tenant no configurado'));
+    }
+
+    if (req.user!.role !== 'owner') {
+      return next(new AppError(403, 'Solo el owner puede ejecutar backfill'));
+    }
+
+    const batchSize = parseInt(req.query.batchSize as string) || 100;
+    const result = await cfdiService.backfillConceptos(req.tenantPool, batchSize);
+    res.json(result);
+  } catch (error) {
+    next(error);
+  }
+}
--- a/apps/api/src/controllers/facturacion.controller.ts
+++ b/apps/api/src/controllers/facturacion.controller.ts
@@ -101,6 +101,37 @@ export async function emitir(req: Request, res: Response, next: NextFunction) {
    const tenantId = effectiveTenantId(req);
    const contribuyenteId = req.body.contribuyenteId as string | undefined;

+    // ── Validar CFDIs relacionados ──
+    // Cada UUID relacionado debe existir en la BD del tenant, estar vigente,
+    // y su rfc_receptor debe coincidir con el RFC del receptor de la factura
+    // que se está emitiendo (customer.taxId).
+    const relatedDocs: Array<{ relationship: string; uuids: string[] }> = req.body.relatedDocuments || [];
+    const customerRfc = req.body.customer?.taxId?.toUpperCase()?.trim();
+    if (relatedDocs.length > 0 && customerRfc) {
+      const allUuids = relatedDocs.flatMap(r => r.uuids).filter(u => typeof u === 'string' && u.trim() !== '');
+      for (const uuid of allUuids) {
+        const { rows } = await req.tenantPool!.query(
+          `SELECT rfc_receptor, status FROM cfdis WHERE LOWER(uuid) = LOWER($1) LIMIT 1`,
+          [uuid.trim()],
+        );
+        if (rows.length === 0) {
+          throw new AppError(400, `El CFDI relacionado con UUID ${uuid} no existe en el sistema.`);
+        }
+        const relacionado = rows[0];
+        if (relacionado.status === 'Cancelado' || relacionado.status === '0') {
+          throw new AppError(400, `El CFDI relacionado con UUID ${uuid} está cancelado.`);
+        }
+        const rfcReceptorRelacionado = (relacionado.rfc_receptor || '').toUpperCase().trim();
+        if (rfcReceptorRelacionado !== customerRfc) {
+          throw new AppError(
+            400,
+            `El CFDI relacionado con UUID ${uuid} no corresponde al RFC del receptor de esta factura. ` +
+            `RFC esperado: ${customerRfc}. RFC del receptor del CFDI relacionado: ${rfcReceptorRelacionado}.`,
+          );
+        }
+      }
+    }
+
    // Reservar timbre — si falla emisión en Facturapi, revertimos abajo
    const consumedTimbre = await facturapiService.consumeTimbre(tenantId);

@@ -182,8 +213,7 @@ export async function emitir(req: Request, res: Response, next: NextFunction) {
      [parsed.rfcReceptor, parsed.nombreReceptor || null, parsed.regimenFiscalReceptor || null, req.body.customer?.zip || null],
    );

-    // Extraer relaciones para persistencia en BD
-    const relatedDocs: Array<{ relationship: string; uuids: string[] }> = req.body.relatedDocuments || [];
+    // Extraer relaciones para persistencia en BD (ya declarado arriba en la validación)
    const cfdiTipoRelacion = relatedDocs.length > 0 ? relatedDocs[0].relationship : null;
    const cfdisRelacionados = relatedDocs.length > 0
      ? relatedDocs.flatMap(r => r.uuids).join('|')
--- a/apps/api/src/routes/cfdi.routes.ts
+++ b/apps/api/src/routes/cfdi.routes.ts
@@ -10,6 +10,10 @@ const router: IRouter = Router();

 router.use(authenticate);
 router.use(tenantMiddleware);
+
+// DELETE: permitir eliminación local sin suscripción activa (operación de limpieza)
+router.delete('/:id', cfdiController.deleteCfdi);
+
 router.use(checkPlanLimits);

 router.get('/', cfdiController.getCfdis);
@@ -17,12 +21,13 @@ router.get('/resumen', cfdiController.getResumen);
 router.get('/emisores', cfdiController.getEmisores);
 router.get('/receptores', cfdiController.getReceptores);
 router.get('/drill-down', cfdiController.drillDown);
+router.get('/conceptos', cfdiController.getAllConceptos);
+router.post('/backfill-conceptos', cfdiController.backfillConceptos);
 router.get('/:id', cfdiController.getCfdiById);
 router.get('/:id/conceptos', cfdiController.getConceptos);
 router.get('/:id/xml', cfdiController.getXml);
 router.post('/', checkCfdiLimit, cfdiController.createCfdi);
 // Bulk upload: 10/hora — procesa hasta 50MB, pesado en parseo + inserts
 router.post('/bulk', strictLimit, express.json({ limit: '50mb' }), checkCfdiLimit, cfdiController.createManyCfdis);
-router.delete('/:id', cfdiController.deleteCfdi);

 export { router as cfdiRoutes };
--- a/apps/api/src/services/cfdi.service.ts
+++ b/apps/api/src/services/cfdi.service.ts
@@ -1,7 +1,8 @@
 import type { Pool } from 'pg';
-import type { Cfdi, CfdiFilters, CfdiListResponse } from '@horux/shared';
+import type { Cfdi, CfdiFilters, CfdiListResponse, CfdiConceptoFilters, CfdiConceptoListResponse } from '@horux/shared';
 import { markForInvalidation } from './metricas.service.js';
 import { recomputarSaldoPendiente, uuidsAfectadosPorCfdi } from '../utils/saldo.js';
+import { parseXml } from './sat/sat-parser.service.js';

 // Common SELECT columns mapping DB → camelCase
 const CFDI_SELECT = `
@@ -208,6 +209,124 @@ export async function getConceptos(pool: Pool, cfdiId: string): Promise<any[]> {
  return rows;
 }

+export async function getAllConceptos(pool: Pool, filters: CfdiConceptoFilters): Promise<CfdiConceptoListResponse> {
+  const page = filters.page || 1;
+  const limit = filters.limit || 20;
+  const offset = (page - 1) * limit;
+
+  let whereClause = 'WHERE 1=1';
+  const params: any[] = [];
+  let paramIndex = 1;
+
+  if (filters.fechaInicio) {
+    whereClause += ` AND c.fecha_emision >= $${paramIndex++}::date`;
+    params.push(filters.fechaInicio);
+  }
+  if (filters.fechaFin) {
+    whereClause += ` AND c.fecha_emision <= ($${paramIndex++}::date + interval '1 day')`;
+    params.push(filters.fechaFin);
+  }
+  if (filters.tipoComprobante) {
+    whereClause += ` AND c.tipo_comprobante = $${paramIndex++}`;
+    params.push(filters.tipoComprobante);
+  }
+  if (filters.estado) {
+    whereClause += ` AND c.status = $${paramIndex++}`;
+    params.push(filters.estado);
+  }
+  if (filters.rfc) {
+    whereClause += ` AND (c.rfc_emisor ILIKE $${paramIndex} OR c.rfc_receptor ILIKE $${paramIndex++})`;
+    params.push(`%${filters.rfc}%`);
+  }
+  if (filters.search) {
+    whereClause += ` AND (cc.descripcion ILIKE $${paramIndex} OR cc.clave_prod_serv ILIKE $${paramIndex} OR c.uuid ILIKE $${paramIndex++})`;
+    params.push(`%${filters.search}%`);
+  }
+  if (filters.uuid) {
+    whereClause += ` AND c.uuid ILIKE $${paramIndex++}`;
+    params.push(`%${filters.uuid}%`);
+  }
+  if (filters.claveProdServ) {
+    whereClause += ` AND cc.clave_prod_serv ILIKE $${paramIndex++}`;
+    params.push(`%${filters.claveProdServ}%`);
+  }
+  if (filters.descripcion) {
+    whereClause += ` AND cc.descripcion ILIKE $${paramIndex++}`;
+    params.push(`%${filters.descripcion}%`);
+  }
+
+  // Contribuyente filter (same logic as getCfdis)
+  if (filters.contribuyenteId) {
+    const safeId = filters.contribuyenteId.replace(/[^a-f0-9-]/gi, '');
+    const { rows: contribRows } = await pool.query(
+      'SELECT rfc FROM contribuyentes WHERE entidad_id = $1',
+      [safeId],
+    );
+    const rfc = (contribRows[0]?.rfc || '').replace(/[^A-Z0-9]/gi, '').toUpperCase();
+
+    if (filters.tipo === 'EMITIDO' && rfc) {
+      whereClause += ` AND UPPER(c.rfc_emisor) = '${rfc}'`;
+    } else if (filters.tipo === 'RECIBIDO' && rfc) {
+      whereClause += ` AND UPPER(c.rfc_receptor) = '${rfc}'`;
+    } else if (rfc) {
+      whereClause += ` AND (c.contribuyente_id = '${safeId}' OR UPPER(c.rfc_emisor) = '${rfc}' OR UPPER(c.rfc_receptor) = '${rfc}')`;
+    }
+  } else if (filters.tipo) {
+    whereClause += ` AND c.type = $${paramIndex++}`;
+    params.push(filters.tipo);
+  }
+
+  // Order by
+  const orderBy = filters.orderBy === 'importe' ? 'cc.importe' : 'c.fecha_emision';
+  const orderDir = filters.orderDir === 'asc' ? 'ASC' : 'DESC';
+
+  params.push(limit, offset);
+  const { rows: dataWithCount } = await pool.query(`
+    SELECT
+      cc.id, cc.cfdi_id as "cfdiId",
+      cc.clave_prod_serv as "claveProdServ",
+      cc.no_identificacion as "noIdentificacion",
+      cc.descripcion, cc.cantidad,
+      cc.clave_unidad as "claveUnidad", cc.unidad,
+      cc.valor_unitario as "valorUnitario",
+      cc.valor_unitario_mxn as "valorUnitarioMxn",
+      cc.importe, cc.importe_mxn as "importeMxn",
+      cc.descuento, cc.descuento_mxn as "descuentoMxn",
+      cc.isr_retencion as "isrRetencion",
+      cc.isr_retencion_mxn as "isrRetencionMxn",
+      cc.iva_traslado as "ivaTraslado",
+      cc.iva_traslado_mxn as "ivaTrasladoMxn",
+      cc.iva_retencion as "ivaRetencion",
+      cc.iva_retencion_mxn as "ivaRetencionMxn",
+      c.uuid as "cfdiUuid",
+      c.fecha_emision as "cfdiFechaEmision",
+      c.rfc_emisor as "cfdiRfcEmisor",
+      c.nombre_emisor as "cfdiNombreEmisor",
+      c.rfc_receptor as "cfdiRfcReceptor",
+      c.nombre_receptor as "cfdiNombreReceptor",
+      c.tipo_comprobante as "cfdiTipoComprobante",
+      c.status as "cfdiStatus",
+      c.type as "cfdiTipo",
+      COUNT(*) OVER() as total_count
+    FROM cfdi_conceptos cc
+    JOIN cfdis c ON c.id = cc.cfdi_id
+    ${whereClause}
+    ORDER BY ${orderBy} ${orderDir}, cc.id
+    LIMIT $${paramIndex++} OFFSET $${paramIndex}
+  `, params);
+
+  const total = Number(dataWithCount[0]?.total_count || 0);
+  const data = dataWithCount.map(({ total_count, ...row }: any) => row);
+
+  return {
+    data,
+    total,
+    page,
+    limit,
+    totalPages: Math.ceil(total / limit),
+  };
+}
+
 export async function getXmlById(pool: Pool, id: string): Promise<string | null> {
  const { rows } = await pool.query(`
    SELECT xml_original FROM cfdis WHERE id = $1
@@ -553,7 +672,18 @@ export async function deleteCfdi(pool: Pool, id: string): Promise<void> {
    `SELECT fecha_emision, contribuyente_id FROM cfdis WHERE id = $1`,
    [id]
  );
+  if (pre.length === 0) {
+    throw new Error('CFDI no encontrado');
+  }
+
+  try {
    await pool.query(`DELETE FROM cfdis WHERE id = $1`, [id]);
+  } catch (err: any) {
+    if (err.code === '23503') {
+      throw new Error('No se puede eliminar este CFDI porque está vinculado a una conciliación u otro registro. Elimina primero las relaciones.');
+    }
+    throw err;
+  }

  // Retroactive invalidation hook: mark cached metrics stale for prior-year CFDIs
  try {
@@ -632,3 +762,74 @@ export async function getResumenCfdis(pool: Pool, año: number, mes: number, con
    ivaAcreditable: Number(r?.iva_acreditable || 0),
  };
 }
+
+export async function backfillConceptos(pool: Pool, batchSize: number = 100): Promise<{ processed: number; conceptosInserted: number; remaining: number }> {
+  // CFDIs con XML pero sin conceptos
+  const { rows: cfdis } = await pool.query(`
+    SELECT c.id, c.xml_original, c.type
+    FROM cfdis c
+    LEFT JOIN cfdi_conceptos cc ON cc.cfdi_id = c.id
+    WHERE c.xml_original IS NOT NULL AND cc.id IS NULL
+    LIMIT $1
+  `, [batchSize]);
+
+  let conceptosInserted = 0;
+
+  for (const row of cfdis) {
+    try {
+      const parsed = parseXml(row.xml_original, row.type === 'RECIBIDO' ? 'recibidos' : 'emitidos');
+      if (!parsed || !parsed.conceptos || parsed.conceptos.length === 0) continue;
+
+      const tc = parsed.tipoCambio || 1;
+      const m = (v: number) => v * tc;
+
+      for (const c of parsed.conceptos) {
+        await pool.query(`
+          INSERT INTO cfdi_conceptos (
+            cfdi_id,
+            clave_prod_serv, no_identificacion, descripcion, cantidad,
+            clave_unidad, unidad,
+            valor_unitario, valor_unitario_mxn, importe, importe_mxn,
+            descuento, descuento_mxn,
+            isr_retencion, isr_retencion_mxn,
+            iva_traslado, iva_traslado_mxn,
+            iva_retencion, iva_retencion_mxn,
+            ieps_traslado, ieps_traslado_mxn,
+            ieps_retencion, ieps_retencion_mxn
+          ) VALUES (
+            $1,$2,$3,$4,$5,$6,$7,$8,$9,$10,
+            $11,$12,$13,$14,$15,$16,$17,$18,$19,$20,
+            $21,$22,$23
+          )
+        `, [
+          row.id,
+          c.claveProdServ, c.noIdentificacion, c.descripcion, c.cantidad,
+          c.claveUnidad, c.unidad,
+          c.valorUnitario, m(c.valorUnitario), c.importe, m(c.importe),
+          c.descuento, m(c.descuento),
+          c.isrRetencion, m(c.isrRetencion),
+          c.ivaTraslado, m(c.ivaTraslado),
+          c.ivaRetencion, m(c.ivaRetencion),
+          c.iepsTraslado, m(c.iepsTraslado),
+          c.iepsRetencion, m(c.iepsRetencion),
+        ]);
+        conceptosInserted++;
+      }
+    } catch (err) {
+      console.error(`[BackfillConceptos] Error procesando CFDI ${row.id}:`, err);
+    }
+  }
+
+  const { rows: remainingRow } = await pool.query(`
+    SELECT COUNT(*) as count
+    FROM cfdis c
+    LEFT JOIN cfdi_conceptos cc ON cc.cfdi_id = c.id
+    WHERE c.xml_original IS NOT NULL AND cc.id IS NULL
+  `);
+
+  return {
+    processed: cfdis.length,
+    conceptosInserted,
+    remaining: Number(remainingRow[0]?.count || 0),
+  };
+}
--- a/apps/api/src/services/contribuyente-facturapi.service.ts
+++ b/apps/api/src/services/contribuyente-facturapi.service.ts
@@ -8,10 +8,37 @@ function getUserClient(): Facturapi {
  return new Facturapi(env.FACTURAPI_USER_KEY);
 }

-async function getOrgApiKey(orgId: string): Promise<string> {
+async function getOrgApiKey(pool: Pool, orgId: string): Promise<string> {
  const userKey = env.FACTURAPI_USER_KEY!;
-  let apiKey: string | undefined;

+  // 1. Reutilizar Live Secret Key si ya fue guardada en BD (evita PUT en cada emit)
+  const { rows: [orgRow] } = await pool.query(
+    'SELECT api_key FROM facturapi_orgs WHERE facturapi_org_id = $1 LIMIT 1',
+    [orgId],
+  );
+  if (orgRow?.api_key) {
+    return orgRow.api_key;
+  }
+
+  // 2. Obtener Live Secret Key vía PUT /apikeys/live (idempotente)
+  let apiKey: string | undefined;
+  try {
+    const res = await fetch(`https://www.facturapi.io/v2/organizations/${orgId}/apikeys/live`, {
+      method: 'PUT',
+      headers: {
+        'Authorization': `Bearer ${userKey}`,
+        'Content-Type': 'application/json',
+      },
+      body: JSON.stringify({}),
+    });
+    if (res.ok) {
+      const key = await res.text();
+      apiKey = key.replace(/"/g, '').trim();
+    }
+  } catch { /* fallback below */ }
+
+  // 3. Fallback a test key si el PUT falla (modo desarrollo/prueba)
+  if (!apiKey) {
    try {
      const res = await fetch(`https://www.facturapi.io/v2/organizations/${orgId}/apikeys/test`, {
        headers: { 'Authorization': `Bearer ${userKey}` },
@@ -21,20 +48,18 @@ async function getOrgApiKey(orgId: string): Promise<string> {
        apiKey = key.replace(/"/g, '').trim();
      }
    } catch { /* no test key */ }
-
-  if (!apiKey) {
-    try {
-      const res = await fetch(`https://www.facturapi.io/v2/organizations/${orgId}/apikeys`, {
-        headers: { 'Authorization': `Bearer ${userKey}` },
-      });
-      if (res.ok) {
-        const data = await res.json() as any;
-        if (data?.data?.length > 0) apiKey = data.data[0].api_key;
-      }
-    } catch { /* no live keys */ }
  }

  if (!apiKey) throw new Error('Organización Facturapi sin API key');
+
+  // 4. Guardar en BD para reutilizar en siguientes emisiones
+  if (apiKey.startsWith('sk_live_')) {
+    await pool.query(
+      'UPDATE facturapi_orgs SET api_key = $1 WHERE facturapi_org_id = $2',
+      [apiKey, orgId],
+    );
+  }
+
  return apiKey;
 }

@@ -180,7 +205,7 @@ export async function getOrgClientContribuyente(
  );
  if (rows.length === 0) throw new Error('Contribuyente no tiene organización Facturapi configurada');

-  const apiKey = await getOrgApiKey(rows[0].facturapi_org_id);
+  const apiKey = await getOrgApiKey(pool, rows[0].facturapi_org_id);
  return new Facturapi(apiKey);
 }

--- a/apps/api/src/services/dashboard.service.ts
+++ b/apps/api/src/services/dashboard.service.ts
@@ -299,10 +299,11 @@ export async function calcularIngresosPorRegimen(
  const ignorados = await getIgnorados(tenantId, _ignorados);
  const descMap = await getDescMap(_descMap);

-  // Read-through cache: si el rango cae en años pasados con meses completos
-  // y hay un contribuyente seleccionado, lee de metricas_mensuales. Si hit,
-  // retorna de inmediato (evita ~3 queries SQL por régimen).
-  const cacheRange = planCache(fechaInicio, fechaFin, conciliacion, contribuyenteId);
+  // Read-through cache: solo si flags son default (true) para garantizar
+  // que las queries filtradas no lean datos del caché completo.
+  const cacheRange = considerarActivos && considerarNCs
+    ? planCache(fechaInicio, fechaFin, conciliacion, contribuyenteId)
+    : null;
  if (cacheRange) {
    const cached = await readIngresosFromCache(pool, cacheRange, ignorados, descMap);
    if (cached) return cached;
@@ -474,8 +475,11 @@ export async function calcularEgresosPorRegimen(
  const ignorados = await getIgnorados(tenantId, _ignorados);
  const descMap = await getDescMap(_descMap);

-  // Read-through cache: ver nota en calcularIngresosPorRegimen.
-  const cacheRange = planCache(fechaInicio, fechaFin, conciliacion, contribuyenteId);
+  // Read-through cache: solo si flags son default (true) para garantizar
+  // que las queries filtradas no lean datos del caché completo.
+  const cacheRange = considerarActivos && considerarNCs
+    ? planCache(fechaInicio, fechaFin, conciliacion, contribuyenteId)
+    : null;
  if (cacheRange) {
    const cached = await readEgresosFromCache(pool, cacheRange, ignorados, descMap);
    if (cached) return cached;
--- a/apps/api/src/services/facturapi.service.ts
+++ b/apps/api/src/services/facturapi.service.ts
@@ -20,7 +20,7 @@ function getUserClient(): Facturapi {
 async function getOrgClient(tenantId: string): Promise<Facturapi> {
  const tenant = await prisma.tenant.findUnique({
    where: { id: tenantId },
-    select: { facturapiOrgId: true },
+    select: { id: true, facturapiOrgId: true, facturapiOrgKey: true },
  });

  if (!tenant?.facturapiOrgId) {
@@ -31,9 +31,30 @@ async function getOrgClient(tenantId: string): Promise<Facturapi> {
  const orgId = tenant.facturapiOrgId;
  const userKey = env.FACTURAPI_USER_KEY!;

-  let apiKey: string | undefined;
+  // 1. Reutilizar Live Secret Key si ya fue guardada en BD (evita PUT en cada emit)
+  if (tenant.facturapiOrgKey) {
+    return new Facturapi(tenant.facturapiOrgKey);
+  }

-  // Intentar test key primero (más común en desarrollo)
+  // 2. Obtener Live Secret Key vía PUT /apikeys/live (idempotente)
+  let apiKey: string | undefined;
+  try {
+    const res = await fetch(`https://www.facturapi.io/v2/organizations/${orgId}/apikeys/live`, {
+      method: 'PUT',
+      headers: {
+        'Authorization': `Bearer ${userKey}`,
+        'Content-Type': 'application/json',
+      },
+      body: JSON.stringify({}),
+    });
+    if (res.ok) {
+      const key = await res.text();
+      apiKey = key.replace(/"/g, '').trim();
+    }
+  } catch { /* fallback below */ }
+
+  // 3. Fallback a test key si el PUT falla (modo desarrollo/prueba)
+  if (!apiKey) {
    try {
      const res = await fetch(`https://www.facturapi.io/v2/organizations/${orgId}/apikeys/test`, {
        headers: { 'Authorization': `Bearer ${userKey}` },
@@ -43,24 +64,20 @@ async function getOrgClient(tenantId: string): Promise<Facturapi> {
        apiKey = key.replace(/"/g, '').trim();
      }
    } catch { /* no test key */ }
-
-  // Fallback a live key
-  if (!apiKey) {
-    try {
-      const res = await fetch(`https://www.facturapi.io/v2/organizations/${orgId}/apikeys`, {
-        headers: { 'Authorization': `Bearer ${userKey}` },
-      });
-      if (res.ok) {
-        const data = await res.json() as any;
-        if (data?.data?.length > 0) apiKey = data.data[0].api_key;
-      }
-    } catch { /* no live keys */ }
  }

  if (!apiKey) {
    throw new Error('Organización Facturapi sin API key');
  }

+  // 4. Guardar en BD para reutilizar en siguientes emisiones
+  if (tenant && apiKey.startsWith('sk_live_')) {
+    await prisma.tenant.update({
+      where: { id: tenant.id },
+      data: { facturapiOrgKey: apiKey },
+    });
+  }
+
  return new Facturapi(apiKey);
 }

--- a/apps/api/src/services/impuestos.service.ts
+++ b/apps/api/src/services/impuestos.service.ts
@@ -353,11 +353,12 @@ export async function getIvaMensual(
  considerarActivos: boolean = true,
  considerarNCs: boolean = true,
 ): Promise<IvaMensual[]> {
-  // Cache read-through: solo si año pasado, sin conciliación, con contribuyente y flags default
-  const currentYear = new Date().getFullYear();
+  // Cache read-through: sin conciliación, con contribuyente y flags default.
+  // El año actual YA NO se excluye: si los meses están precalculados en
+  // metricas_mensuales se usan; si faltan, readIvaMensualFromCache retorna
+  // null y caemos al path on-the-fly.
  const cacheable =
    process.env.METRICAS_BYPASS_CACHE !== '1' &&
-    año < currentYear &&
    !conciliacion &&
    considerarActivos &&
    considerarNCs &&
@@ -607,25 +608,20 @@ async function readResumenIvaFromCache(

  const resultado = trasladado - acreditable - retenido;

-  // Acumulado anual: su rango (year-01-01 → fechaFin) difiere del rango cacheado;
-  // se calcula on-the-fly contra raw cfdis. Una sola query.
+  // Acumulado anual: en vez de consultar raw cfdis, sumamos desde
+  // metricas_mensuales (enero → fechaFin). Como planCache garantiza que
+  // fechaFin es último día de mes, el acumulado coincide mes a mes.
  const añoInicio = new Date(fechaInicio + 'T00:00:00').getFullYear();
-  const acumFR = conciliacion ? FECHA_RANGO_CONCILIACION : FECHA_RANGO;
-  const REGIMEN_TENANT = regimenTenantExpr(ctx);
-  const acumRow = (await pool.query(`
+  const acumEnd = `${añoInicio}-${String(new Date(fechaFin + 'T00:00:00').getMonth() + 1).padStart(2, '0')}-01`;
+  const { rows: [acumRow] } = await pool.query(`
    SELECT
-      COALESCE(SUM(${signedCausadoTras(ctx, considerarActivos, considerarNCs)}), 0) -
-      COALESCE(SUM(${signedAcreditableTras(ctx, considerarActivos, considerarNCs)}), 0) -
-      (
-        COALESCE(SUM(${signedCausadoRet(ctx, considerarActivos, considerarNCs)}), 0) -
-        COALESCE(SUM(${signedAcreditableRet(ctx, considerarActivos, considerarNCs)}), 0)
-      ) as total
-    FROM cfdis
-    WHERE ${VIGENTE}
-      AND (${REGIMEN_TENANT}) = ANY($3)
-      AND ${acumFR}
-      AND (${ctx.esEmisor} OR ${ctx.esReceptor})
-  `, [`${añoInicio}-01-01`, fechaFin, TODOS_REGIMENES])).rows[0];
+      COALESCE(SUM(iva_trasladado_total), 0) -
+      COALESCE(SUM(iva_acreditable), 0) -
+      COALESCE(SUM(iva_retenido_cobrado), 0) as total
+    FROM metricas_mensuales
+    WHERE contribuyente_id = $1
+      AND make_date(anio, mes, 1) BETWEEN $2::date AND $3::date
+  `, [range.contribuyenteId, `${añoInicio}-01-01`, acumEnd]);

  return {
    trasladado,
--- a/apps/api/src/utils/metricas-cache.ts
+++ b/apps/api/src/utils/metricas-cache.ts
@@ -9,9 +9,13 @@ export interface CacheRange {
 * (read-through cache de Tanda B). Requisitos:
 *   - `contribuyenteId` presente (la tabla solo tiene datos por contribuyente)
 *   - `conciliacion` desactivada (la tabla guarda flujo normal, no id_conciliacion)
- *   - `fechaFin` antes del primer día del año actual (años cerrados)
 *   - `fechaInicio` es día 1 del mes; `fechaFin` es último día del mes
 *
+ * El año actual YA NO se excluye: si los meses están precalculados en
+ * metricas_mensuales, se usan; si faltan, read*FromCache retorna null y el
+ * caller cae a on-the-fly. Esto permite cachear 2026 y años futuros sin
+ * modificar esta función cada año.
+ *
 * Retorna `null` si no califica — el caller debe caer al path on-the-fly.
 */
 export function planCache(
@@ -27,8 +31,8 @@ export function planCache(
  const fi = new Date(fechaInicio + 'T00:00:00Z');
  const ff = new Date(fechaFin + 'T00:00:00Z');
  if (isNaN(fi.getTime()) || isNaN(ff.getTime())) return null;
-  const currentYearStart = new Date(Date.UTC(new Date().getUTCFullYear(), 0, 1));
-  if (ff >= currentYearStart) return null;
+  // Ya no se excluye el año actual: si hay datos precalculados se usan,
+  // si no, read*FromCache retorna null y el caller cae a on-the-fly.
  if (fi.getUTCDate() !== 1) return null;
  const lastDay = new Date(Date.UTC(ff.getUTCFullYear(), ff.getUTCMonth() + 1, 0)).getUTCDate();
  if (ff.getUTCDate() !== lastDay) return null;
--- a/apps/web/app/(dashboard)/cfdi/page.tsx
+++ b/apps/web/app/(dashboard)/cfdi/page.tsx
@@ -4,12 +4,12 @@ import { useState, useRef, useCallback, useEffect } from 'react';
 import { useDebounce } from '@horux/shared-ui';
 import { Header } from '@/components/layouts/header';
 import { Card, CardContent, CardHeader, CardTitle, CardDescription, Button, Input, Label, Select, SelectContent, SelectItem, SelectTrigger, SelectValue, Dialog, DialogContent, DialogHeader, DialogTitle, DialogDescription, DialogFooter, Popover, PopoverTrigger, PopoverContent } from '@horux/shared-ui';
-import { useCfdis, useCreateCfdi, useDeleteCfdi } from '@/lib/hooks/use-cfdi';
-import { createManyCfdis, searchEmisores, searchReceptores, type EmisorReceptor } from '@/lib/api/cfdi';
-import { cancelarFactura } from '@/lib/api/facturacion';
-import type { CfdiFilters, TipoCfdi, Cfdi } from '@horux/shared';
+import { useCfdis, useCfdiConceptos, useCreateCfdi, useDeleteCfdi } from '@/lib/hooks/use-cfdi';
+import { getCfdis, createManyCfdis, searchEmisores, searchReceptores, type EmisorReceptor } from '@/lib/api/cfdi';
+import { cancelarFactura, downloadPdf, downloadXml } from '@/lib/api/facturacion';
+import type { CfdiFilters, CfdiConceptoFilters, TipoCfdi, Cfdi } from '@horux/shared';
 import type { CreateCfdiData } from '@/lib/api/cfdi';
-import { FileText, Search, ChevronLeft, ChevronRight, Plus, Upload, Trash2, X, FileUp, CheckCircle, AlertCircle, Loader2, Eye, Filter, XCircle, Calendar, User, Building2, Download, Printer } from 'lucide-react';
+import { FileText, Search, ChevronLeft, ChevronRight, Plus, Upload, Trash2, X, FileUp, CheckCircle, AlertCircle, Loader2, Eye, Filter, XCircle, Calendar, User, Building2, Download, Printer, ArrowUpDown, ArrowUp, ArrowDown } from 'lucide-react';
 import * as XLSX from 'xlsx';
 import { saveAs } from 'file-saver';
 import { CfdiViewerModal } from '@/components/cfdi/cfdi-viewer-modal';
@@ -262,6 +262,30 @@ export default function CfdiPage() {
  const [loadingReceptor, setLoadingReceptor] = useState(false);
  const [showForm, setShowForm] = useState(false);

+  // Tabs: CFDIs vs Conceptos
+  const [activeTab, setActiveTab] = useState<'cfdis' | 'conceptos'>('cfdis');
+
+  // Conceptos filters & state
+  const [conceptoFilters, setConceptoFilters] = useState<CfdiConceptoFilters>({
+    page: 1,
+    limit: 20,
+  });
+  const [conceptoSearch, setConceptoSearch] = useState('');
+  const [conceptoColumnFilters, setConceptoColumnFilters] = useState({
+    fechaInicio: '',
+    fechaFin: '',
+    uuid: '',
+    claveProdServ: '',
+    descripcion: '',
+  });
+  const [conceptoOrder, setConceptoOrder] = useState<{ by: 'fecha' | 'importe'; dir: 'asc' | 'desc' }>({ by: 'fecha', dir: 'desc' });
+  const [openConceptoFilter, setOpenConceptoFilter] = useState<'fecha' | 'uuid' | 'clave' | 'descripcion' | null>(null);
+  const hasConceptoDateFilter = !!conceptoColumnFilters.fechaInicio || !!conceptoColumnFilters.fechaFin;
+  const hasConceptoUuidFilter = !!conceptoColumnFilters.uuid;
+  const hasConceptoClaveFilter = !!conceptoColumnFilters.claveProdServ;
+  const hasConceptoDescFilter = !!conceptoColumnFilters.descripcion;
+  const { data: conceptosData, isLoading: conceptosLoading } = useCfdiConceptos(conceptoFilters);
+
  // Debounced values for autocomplete
  const debouncedEmisor = useDebounce(columnFilters.emisor, 300);
  const debouncedReceptor = useDebounce(columnFilters.receptor, 300);
@@ -322,6 +346,21 @@ export default function CfdiPage() {
  const [viewingCfdi, setViewingCfdi] = useState<Cfdi | null>(null);
  const [loadingCfdi, setLoadingCfdi] = useState<string | null>(null);

+  // Sync shared filters between CFDIs and Conceptos tabs
+  useEffect(() => {
+    setConceptoFilters(prev => ({
+      ...prev,
+      fechaInicio: columnFilters.fechaInicio || undefined,
+      fechaFin: columnFilters.fechaFin || undefined,
+      tipo: filters.tipo,
+      tipoComprobante: filters.tipoComprobante,
+      estado: filters.estado,
+      rfc: filters.rfc,
+      search: searchTerm || undefined,
+      page: 1,
+    }));
+  }, [filters.tipo, filters.tipoComprobante, filters.estado, filters.rfc, columnFilters.fechaInicio, columnFilters.fechaFin, searchTerm]);
+
  // Cancelación Facturapi state
  const [cancelTarget, setCancelTarget] = useState<any | null>(null);
  const [cancelMotive, setCancelMotive] = useState<'01' | '02' | '03' | '04'>('02');
@@ -343,11 +382,58 @@ export default function CfdiPage() {
  };

  const canEdit = user?.role === 'owner' || user?.role === 'cfo' || user?.role === 'contador' || user?.role === 'auxiliar';
+  const canDelete = user?.role === 'owner' || user?.role === 'contador';

  const handleSearch = () => {
    setFilters({ ...filters, search: searchTerm, page: 1 });
  };

+  // Conceptos column filters & sorting
+  const applyConceptoColumnFilters = () => {
+    setConceptoFilters(prev => ({
+      ...prev,
+      fechaInicio: conceptoColumnFilters.fechaInicio || undefined,
+      fechaFin: conceptoColumnFilters.fechaFin || undefined,
+      uuid: conceptoColumnFilters.uuid || undefined,
+      claveProdServ: conceptoColumnFilters.claveProdServ || undefined,
+      descripcion: conceptoColumnFilters.descripcion || undefined,
+      orderBy: conceptoOrder.by,
+      orderDir: conceptoOrder.dir,
+      page: 1,
+    }));
+  };
+
+  const toggleConceptoOrder = (by: 'fecha' | 'importe') => {
+    setConceptoOrder(prev => {
+      const dir = prev.by === by && prev.dir === 'desc' ? 'asc' : 'desc';
+      return { by, dir };
+    });
+    // Apply after state update using the new values
+    setConceptoFilters(prev => ({
+      ...prev,
+      orderBy: by,
+      orderDir: by === conceptoOrder.by && conceptoOrder.dir === 'desc' ? 'asc' : 'desc',
+      page: 1,
+    }));
+  };
+
+  const clearConceptoDateFilter = () => {
+    setConceptoColumnFilters(prev => ({ ...prev, fechaInicio: '', fechaFin: '' }));
+    setConceptoFilters(prev => ({ ...prev, fechaInicio: undefined, fechaFin: undefined, page: 1 }));
+  };
+  const clearConceptoUuidFilter = () => {
+    setConceptoColumnFilters(prev => ({ ...prev, uuid: '' }));
+    setConceptoFilters(prev => ({ ...prev, uuid: undefined, page: 1 }));
+  };
+  const clearConceptoClaveFilter = () => {
+    setConceptoColumnFilters(prev => ({ ...prev, claveProdServ: '' }));
+    setConceptoFilters(prev => ({ ...prev, claveProdServ: undefined, page: 1 }));
+  };
+  const clearConceptoDescFilter = () => {
+    setConceptoColumnFilters(prev => ({ ...prev, descripcion: '' }));
+    setConceptoFilters(prev => ({ ...prev, descripcion: undefined, page: 1 }));
+  };
+
  // Export to Excel
  const [exporting, setExporting] = useState(false);

@@ -356,7 +442,17 @@ export default function CfdiPage() {

    setExporting(true);
    try {
-      const exportData = data.data.map(cfdi => ({
+      // Traer TODOS los CFDIs que coinciden con los filtros (sin paginación)
+      const allFilters: CfdiFilters = { ...filters, page: 1, limit: 10000 };
+      const allData = await getCfdis(allFilters);
+      const rows = allData.data;
+
+      if (!rows.length) {
+        alert('No hay datos para exportar');
+        return;
+      }
+
+      const exportData = rows.map(cfdi => ({
        'Fecha Emisión': new Date(cfdi.fechaEmision).toLocaleDateString('es-MX'),
        'Tipo Comprobante': formatTipoComprobante(cfdi.tipoComprobante),
        'Serie': cfdi.serie || '',
@@ -399,6 +495,40 @@ export default function CfdiPage() {
    }
  };

+  const handleDownloadPdf = async (facturapiId: string | null) => {
+    if (!facturapiId) return;
+    try {
+      const blob = await downloadPdf(facturapiId);
+      const url = window.URL.createObjectURL(new Blob([blob]));
+      const link = document.createElement('a');
+      link.href = url;
+      link.setAttribute('download', `factura-${facturapiId}.pdf`);
+      document.body.appendChild(link);
+      link.click();
+      link.remove();
+      window.URL.revokeObjectURL(url);
+    } catch (error: any) {
+      alert('Error al descargar PDF: ' + (error?.message || 'Desconocido'));
+    }
+  };
+
+  const handleDownloadXml = async (facturapiId: string | null) => {
+    if (!facturapiId) return;
+    try {
+      const blob = await downloadXml(facturapiId);
+      const url = window.URL.createObjectURL(new Blob([blob]));
+      const link = document.createElement('a');
+      link.href = url;
+      link.setAttribute('download', `factura-${facturapiId}.xml`);
+      document.body.appendChild(link);
+      link.click();
+      link.remove();
+      window.URL.revokeObjectURL(url);
+    } catch (error: any) {
+      alert('Error al descargar XML: ' + (error?.message || 'Desconocido'));
+    }
+  };
+
  const exportSingleCfdiToExcel = (cfdi: Cfdi) => {
    const row = {
      'Fecha Emisión': new Date(cfdi.fechaEmision).toLocaleDateString('es-MX'),
@@ -741,11 +871,19 @@ export default function CfdiPage() {

  const handleDelete = async (id: string | number) => {
    const idStr = String(id);
+    console.log('[DeleteCFDI] Intentando eliminar ID:', idStr, 'tipo:', typeof id);
+    if (!id || idStr === 'undefined' || idStr === 'null' || idStr === '0') {
+      alert('ID de CFDI inválido: ' + idStr);
+      return;
+    }
    if (confirm('¿Eliminar este CFDI?')) {
      try {
        await deleteCfdi.mutateAsync(idStr);
-      } catch (error) {
+        alert('CFDI eliminado correctamente');
+      } catch (error: any) {
        console.error('Error deleting CFDI:', error);
+        const msg = error?.response?.data?.message || error?.message || 'Error al eliminar el CFDI';
+        alert('Error: ' + msg);
      }
    }
  };
@@ -809,6 +947,21 @@ export default function CfdiPage() {
    <>
      <Header title="Gestion de CFDI" />
      <main className="p-6 space-y-6">
+        {/* Tabs */}
+        <div className="flex gap-2 border-b pb-2">
+          <button
+            onClick={() => setActiveTab('cfdis')}
+            className={`px-4 py-2 text-sm font-medium rounded-t-lg transition-colors ${activeTab === 'cfdis' ? 'bg-primary text-primary-foreground' : 'text-muted-foreground hover:text-foreground hover:bg-muted'}`}
+          >
+            CFDIs
+          </button>
+          <button
+            onClick={() => setActiveTab('conceptos')}
+            className={`px-4 py-2 text-sm font-medium rounded-t-lg transition-colors ${activeTab === 'conceptos' ? 'bg-primary text-primary-foreground' : 'text-muted-foreground hover:text-foreground hover:bg-muted'}`}
+          >
+            Conceptos
+          </button>
+        </div>
        {/* Filters */}
        <Card>
          <CardContent className="p-4">
@@ -899,6 +1052,8 @@ export default function CfdiPage() {
          </CardContent>
        </Card>

+        {activeTab === 'cfdis' && (
+        <>
        {/* Add CFDI Form */}
        {showForm && canEdit && (
          <Card>
@@ -1586,6 +1741,7 @@ export default function CfdiPage() {
                          </Popover>
                        </div>
                      </th>
+                      <th className="pb-3 font-medium">Uso CFDI</th>
                      <th className="pb-3 font-medium text-right">Total</th>
                      <th className="pb-3 font-medium">Estado</th>
                      <th className="pb-3 font-medium"></th>
@@ -1625,6 +1781,9 @@ export default function CfdiPage() {
                            </p>
                          </div>
                        </td>
+                        <td className="py-3">
+                          <span className="text-xs text-muted-foreground">{cfdi.usoCfdi || '-'}</span>
+                        </td>
                        <td className="py-3 text-right font-medium">
                          {formatCurrency(cfdi.total)}
                        </td>
@@ -1654,6 +1813,21 @@ export default function CfdiPage() {
                            )}
                          </Button>
                        </td>
+                        {(cfdi as any).source === 'facturapi' && cfdi.facturapiId && (
+                          <>
+                            <td className="py-3">
+                              <Button
+                                variant="ghost"
+                                size="icon"
+                                onClick={() => handleDownloadPdf(cfdi.facturapiId)}
+                                title="Descargar PDF (Facturapi)"
+                              >
+                                <FileText className="h-4 w-4" />
+                              </Button>
+                            </td>
+                            {/* XML download hidden */}
+                          </>
+                        )}
                        <td className="py-3">
                          <Button
                            variant="ghost"
@@ -1678,6 +1852,7 @@ export default function CfdiPage() {
                                  <XCircle className="h-4 w-4" />
                                </Button>
                              )}
+                              {canDelete && (
                                <Button
                                  variant="ghost"
                                  size="icon"
@@ -1687,6 +1862,7 @@ export default function CfdiPage() {
                                >
                                  <Trash2 className="h-4 w-4" />
                                </Button>
+                              )}
                            </div>
                          </td>
                        )}
@@ -1729,6 +1905,219 @@ export default function CfdiPage() {
            )}
          </CardContent>
        </Card>
+        </>
+        )}
+
+        {activeTab === 'conceptos' && (
+          <Card>
+            <CardHeader>
+              <CardTitle className="flex items-center gap-2 text-base">
+                <FileText className="h-4 w-4" />
+                Conceptos ({conceptosData?.total || 0})
+              </CardTitle>
+            </CardHeader>
+            <CardContent>
+              {conceptosLoading ? (
+                <div className="space-y-3">
+                  {[...Array(8)].map((_, i) => (
+                    <div key={i} className="flex items-center gap-4 animate-pulse">
+                      <div className="h-4 bg-muted rounded w-20"></div>
+                      <div className="h-4 bg-muted rounded flex-1 max-w-[200px]"></div>
+                      <div className="h-4 bg-muted rounded w-16"></div>
+                      <div className="h-4 bg-muted rounded w-16"></div>
+                      <div className="h-4 bg-muted rounded w-24"></div>
+                    </div>
+                  ))}
+                </div>
+              ) : conceptosData?.data.length === 0 ? (
+                <div className="text-center py-8 text-muted-foreground">
+                  No se encontraron conceptos
+                </div>
+              ) : (
+                <div className="overflow-x-auto">
+                  <table className="w-full">
+                    <thead>
+                      <tr className="border-b text-left text-sm text-muted-foreground">
+                        <th className="pb-3 font-medium">
+                          <div className="flex items-center gap-1">
+                            <button onClick={() => toggleConceptoOrder('fecha')} className="flex items-center gap-1 hover:text-foreground transition-colors">
+                              Fecha CFDI
+                              {conceptoOrder.by === 'fecha' ? (
+                                conceptoOrder.dir === 'asc' ? <ArrowUp className="h-3 w-3" /> : <ArrowDown className="h-3 w-3" />
+                              ) : (
+                                <ArrowUpDown className="h-3 w-3 opacity-50" />
+                              )}
+                            </button>
+                            <Popover open={openConceptoFilter === 'fecha'} onOpenChange={(open) => setOpenConceptoFilter(open ? 'fecha' : null)}>
+                              <PopoverTrigger asChild>
+                                <button className={`p-1 rounded hover:bg-muted ${hasConceptoDateFilter ? 'text-primary' : ''}`}>
+                                  <Filter className="h-3.5 w-3.5" />
+                                </button>
+                              </PopoverTrigger>
+                              <PopoverContent className="w-64" align="start">
+                                <div className="space-y-3">
+                                  <h4 className="font-medium text-sm">Filtrar por fecha</h4>
+                                  <div className="space-y-2">
+                                    <div>
+                                      <Label className="text-xs">Desde</Label>
+                                      <Input type="date" className="h-8 text-sm" value={conceptoColumnFilters.fechaInicio} onChange={(e) => setConceptoColumnFilters(prev => ({ ...prev, fechaInicio: e.target.value }))} />
+                                    </div>
+                                    <div>
+                                      <Label className="text-xs">Hasta</Label>
+                                      <Input type="date" className="h-8 text-sm" value={conceptoColumnFilters.fechaFin} onChange={(e) => setConceptoColumnFilters(prev => ({ ...prev, fechaFin: e.target.value }))} />
+                                    </div>
+                                  </div>
+                                  <div className="flex gap-2">
+                                    <Button size="sm" className="flex-1" onClick={applyConceptoColumnFilters}>Aplicar</Button>
+                                    {hasConceptoDateFilter && <Button size="sm" variant="outline" onClick={clearConceptoDateFilter}>Limpiar</Button>}
+                                  </div>
+                                </div>
+                              </PopoverContent>
+                            </Popover>
+                          </div>
+                        </th>
+                        <th className="pb-3 font-medium">
+                          <div className="flex items-center gap-1">
+                            UUID
+                            <Popover open={openConceptoFilter === 'uuid'} onOpenChange={(open) => setOpenConceptoFilter(open ? 'uuid' : null)}>
+                              <PopoverTrigger asChild>
+                                <button className={`p-1 rounded hover:bg-muted ${hasConceptoUuidFilter ? 'text-primary' : ''}`}>
+                                  <Filter className="h-3.5 w-3.5" />
+                                </button>
+                              </PopoverTrigger>
+                              <PopoverContent className="w-64" align="start">
+                                <div className="space-y-3">
+                                  <h4 className="font-medium text-sm">Filtrar por UUID</h4>
+                                  <Input placeholder="UUID..." className="h-8 text-sm" value={conceptoColumnFilters.uuid} onChange={(e) => setConceptoColumnFilters(prev => ({ ...prev, uuid: e.target.value }))} onKeyDown={(e) => e.key === 'Enter' && applyConceptoColumnFilters()} />
+                                  <div className="flex gap-2">
+                                    <Button size="sm" className="flex-1" onClick={applyConceptoColumnFilters}>Aplicar</Button>
+                                    {hasConceptoUuidFilter && <Button size="sm" variant="outline" onClick={clearConceptoUuidFilter}>Limpiar</Button>}
+                                  </div>
+                                </div>
+                              </PopoverContent>
+                            </Popover>
+                          </div>
+                        </th>
+                        <th className="pb-3 font-medium">
+                          <div className="flex items-center gap-1">
+                            Clave
+                            <Popover open={openConceptoFilter === 'clave'} onOpenChange={(open) => setOpenConceptoFilter(open ? 'clave' : null)}>
+                              <PopoverTrigger asChild>
+                                <button className={`p-1 rounded hover:bg-muted ${hasConceptoClaveFilter ? 'text-primary' : ''}`}>
+                                  <Filter className="h-3.5 w-3.5" />
+                                </button>
+                              </PopoverTrigger>
+                              <PopoverContent className="w-64" align="start">
+                                <div className="space-y-3">
+                                  <h4 className="font-medium text-sm">Filtrar por clave</h4>
+                                  <Input placeholder="Clave prod/serv..." className="h-8 text-sm" value={conceptoColumnFilters.claveProdServ} onChange={(e) => setConceptoColumnFilters(prev => ({ ...prev, claveProdServ: e.target.value }))} onKeyDown={(e) => e.key === 'Enter' && applyConceptoColumnFilters()} />
+                                  <div className="flex gap-2">
+                                    <Button size="sm" className="flex-1" onClick={applyConceptoColumnFilters}>Aplicar</Button>
+                                    {hasConceptoClaveFilter && <Button size="sm" variant="outline" onClick={clearConceptoClaveFilter}>Limpiar</Button>}
+                                  </div>
+                                </div>
+                              </PopoverContent>
+                            </Popover>
+                          </div>
+                        </th>
+                        <th className="pb-3 font-medium">
+                          <div className="flex items-center gap-1">
+                            Descripción
+                            <Popover open={openConceptoFilter === 'descripcion'} onOpenChange={(open) => setOpenConceptoFilter(open ? 'descripcion' : null)}>
+                              <PopoverTrigger asChild>
+                                <button className={`p-1 rounded hover:bg-muted ${hasConceptoDescFilter ? 'text-primary' : ''}`}>
+                                  <Filter className="h-3.5 w-3.5" />
+                                </button>
+                              </PopoverTrigger>
+                              <PopoverContent className="w-72" align="start">
+                                <div className="space-y-3">
+                                  <h4 className="font-medium text-sm">Filtrar por descripción</h4>
+                                  <Input placeholder="Descripción..." className="h-8 text-sm" value={conceptoColumnFilters.descripcion} onChange={(e) => setConceptoColumnFilters(prev => ({ ...prev, descripcion: e.target.value }))} onKeyDown={(e) => e.key === 'Enter' && applyConceptoColumnFilters()} />
+                                  <div className="flex gap-2">
+                                    <Button size="sm" className="flex-1" onClick={applyConceptoColumnFilters}>Aplicar</Button>
+                                    {hasConceptoDescFilter && <Button size="sm" variant="outline" onClick={clearConceptoDescFilter}>Limpiar</Button>}
+                                  </div>
+                                </div>
+                              </PopoverContent>
+                            </Popover>
+                          </div>
+                        </th>
+                        <th className="pb-3 font-medium">RFC Emisor</th>
+                        <th className="pb-3 font-medium">RFC Receptor</th>
+                        <th className="pb-3 font-medium">Cantidad</th>
+                        <th className="pb-3 font-medium">Unidad</th>
+                        <th className="pb-3 font-medium text-right">V. Unitario</th>
+                        <th className="pb-3 font-medium text-right">
+                          <button onClick={() => toggleConceptoOrder('importe')} className="flex items-center gap-1 hover:text-foreground transition-colors ml-auto">
+                            Importe
+                            {conceptoOrder.by === 'importe' ? (
+                              conceptoOrder.dir === 'asc' ? <ArrowUp className="h-3 w-3" /> : <ArrowDown className="h-3 w-3" />
+                            ) : (
+                              <ArrowUpDown className="h-3 w-3 opacity-50" />
+                            )}
+                          </button>
+                        </th>
+                        {/* Descuento and IVA columns hidden */}
+                      </tr>
+                    </thead>
+                    <tbody>
+                      {conceptosData?.data.map((c) => (
+                        <tr key={c.id} className="border-b hover:bg-muted/50">
+                          <td className="py-3 text-sm">
+                            {c.cfdiFechaEmision ? new Date(c.cfdiFechaEmision).toLocaleDateString('es-MX') : '-'}
+                          </td>
+                          <td className="py-3 text-xs font-mono text-muted-foreground max-w-[120px] truncate" title={c.cfdiUuid || ''}>
+                            {c.cfdiUuid || '-'}
+                          </td>
+                          <td className="py-3 text-xs text-muted-foreground">{c.claveProdServ || '-'}</td>
+                          <td className="py-3 text-sm max-w-[250px] truncate" title={c.descripcion}>{c.descripcion}</td>
+                          <td className="py-3 text-xs text-muted-foreground">{c.cfdiRfcEmisor || '-'}</td>
+                          <td className="py-3 text-xs text-muted-foreground">{c.cfdiRfcReceptor || '-'}</td>
+                          <td className="py-3 text-sm">{c.cantidad}</td>
+                          <td className="py-3 text-xs text-muted-foreground">{c.claveUnidad || c.unidad || '-'}</td>
+                          <td className="py-3 text-sm text-right">${Number(c.valorUnitario).toLocaleString('es-MX', { minimumFractionDigits: 2 })}</td>
+                          <td className="py-3 text-sm text-right">${Number(c.importe).toLocaleString('es-MX', { minimumFractionDigits: 2 })}</td>
+                          {/* Descuento and IVA cells hidden */}
+                        </tr>
+                      ))}
+                    </tbody>
+                  </table>
+                </div>
+              )}
+
+              {/* Pagination for conceptos */}
+              {conceptosData && conceptosData.totalPages > 1 && (
+                <div className="flex items-center justify-between mt-4 pt-4 border-t">
+                  <p className="text-sm text-muted-foreground">
+                    Pagina {conceptosData.page} de {conceptosData.totalPages}
+                  </p>
+                  <div className="flex gap-2">
+                    <Button
+                      variant="outline"
+                      size="sm"
+                      disabled={conceptosData.page <= 1}
+                      onClick={() =>
+                        setConceptoFilters({ ...conceptoFilters, page: (conceptoFilters.page || 1) - 1 })
+                      }
+                    >
+                      <ChevronLeft className="h-4 w-4" />
+                    </Button>
+                    <Button
+                      variant="outline"
+                      size="sm"
+                      disabled={conceptosData.page >= conceptosData.totalPages}
+                      onClick={() =>
+                        setConceptoFilters({ ...conceptoFilters, page: (conceptoFilters.page || 1) + 1 })
+                      }
+                    >
+                      <ChevronRight className="h-4 w-4" />
+                    </Button>
+                  </div>
+                </div>
+              )}
+            </CardContent>
+          </Card>
+        )}
      </main>

      <CfdiViewerModal
--- a/apps/web/app/(dashboard)/facturacion/page.tsx
+++ b/apps/web/app/(dashboard)/facturacion/page.tsx
@@ -49,6 +49,7 @@ const RELACION_OPTIONS: Record<string, { value: string; label: string }[]> = {
 };

 interface ConceptoForm {
+  id: string;
  description: string;
  productKey: string;
  productKeyLabel: string;
@@ -65,7 +66,7 @@ const defaultTaxes: TaxLine[] = [
 ];

 const emptyConcepto: ConceptoForm = {
-  description: '', productKey: '', productKeyLabel: '',
+  id: '', description: '', productKey: '', productKeyLabel: '',
  unitKey: 'E48', quantity: 1, price: 0, discount: 0, objetoImp: '02',
  taxes: [...defaultTaxes],
 };
@@ -327,7 +328,7 @@ export default function FacturacionPage() {
  const [condiciones, setCondiciones] = useState('');

  // Conceptos
-  const [conceptos, setConceptos] = useState<ConceptoForm[]>([{ ...emptyConcepto }]);
+  const [conceptos, setConceptos] = useState<ConceptoForm[]>([{ ...emptyConcepto, id: crypto.randomUUID() }]);

  // CFDIs relacionados (Ingreso / Egreso)
  const [relatedDocs, setRelatedDocs] = useState<RelatedDocForm[]>([]);
@@ -365,7 +366,7 @@ export default function FacturacionPage() {
    setSerie('');
    setFolio('');
    setCondiciones('');
-    setConceptos([{ ...emptyConcepto, unitKey: defaultUnit }]);
+    setConceptos([{ ...emptyConcepto, unitKey: defaultUnit, id: crypto.randomUUID() }]);
    setRelatedDocs([]);
    setPagoUuid('');
    setPagoMonto(0);
@@ -514,7 +515,7 @@ export default function FacturacionPage() {
    setMetodoPago(c.defaultMetodoPago);
    // Resetear conceptos con unidad default según tipo
    const defaultUnit = tipo === 'T' ? 'H87' : 'E48';
-    setConceptos([{ ...emptyConcepto, unitKey: defaultUnit }]);
+    setConceptos([{ ...emptyConcepto, unitKey: defaultUnit, id: crypto.randomUUID() }]);
  };

  // Unidades de servicio que no aplican para Traslado
@@ -532,30 +533,28 @@ export default function FacturacionPage() {
  };

  const selectProduct = (idx: number, clave: string, descripcion: string) => {
-    const updated = [...conceptos];
-    updated[idx].productKey = clave;
-    updated[idx].productKeyLabel = `${clave} - ${descripcion}`;
-    setConceptos(updated);
+    setConceptos(prev => prev.map((c, i) => i === idx ? { ...c, productKey: clave, productKeyLabel: `${clave} - ${descripcion}` } : c));
    setProdResults([]);
    setSearchingIdx(null);
  };

  const updateConcepto = (idx: number, field: keyof ConceptoForm, value: any) => {
-    const updated = [...conceptos];
-    (updated[idx] as any)[field] = value;
+    setConceptos(prev => prev.map((c, i) => {
+      if (i !== idx) return c;
+      const updated = { ...c, [field]: value } as ConceptoForm;
      // Si cambió la unidad, re-evaluar recomendación de impuestos
      if (field === 'unitKey' && tipoComprobante === 'I') {
        const recommended = getRecommendedTaxes(
          emisorRfc, emisorRegimen, receptor.taxId, receptor.taxSystem, value
        );
        if (recommended) {
-        updated[idx].taxes = recommended;
+          updated.taxes = recommended;
        } else {
-        // Si ya no aplica retención, dejar solo IVA 16%
-        updated[idx].taxes = [...defaultTaxes];
+          updated.taxes = [...defaultTaxes];
        }
      }
-    setConceptos(updated);
+      return updated;
+    }));
  };

  // Aplica recomendación de impuestos a un concepto si corresponde (solo tipo I)
@@ -571,12 +570,14 @@ export default function FacturacionPage() {
  };

  const addConcepto = () => {
-    const newConcepto = applyTaxRecommendation({ ...emptyConcepto });
-    setConceptos([...conceptos, newConcepto]);
+    const newConcepto = applyTaxRecommendation({ ...emptyConcepto, id: crypto.randomUUID() });
+    setConceptos(prev => [...prev, newConcepto]);
  };
  const removeConcepto = (idx: number) => {
-    if (conceptos.length === 1) return;
-    setConceptos(conceptos.filter((_, i) => i !== idx));
+    setConceptos(prev => {
+      if (prev.length === 1) return prev;
+      return prev.filter((_, i) => i !== idx);
+    });
  };

  // Cálculos
@@ -708,7 +709,7 @@ export default function FacturacionPage() {
                <p className="text-muted-foreground mt-4">Total</p>
                <p className="text-2xl font-bold">${result.total.toLocaleString('es-MX', { minimumFractionDigits: 2 })}</p>
              </div>
-              <Button onClick={() => { setResult(null); setConceptos([{ ...emptyConcepto }]); }}>
+              <Button onClick={() => { setResult(null); setConceptos([{ ...emptyConcepto, id: crypto.randomUUID() }]); }}>
                Emitir otra factura
              </Button>
            </CardContent>
@@ -1258,7 +1259,7 @@ export default function FacturacionPage() {
              </CardHeader>
              <CardContent className="space-y-4">
                {conceptos.map((c, idx) => (
-                  <div key={idx} className="p-4 border rounded-lg space-y-3">
+                  <div key={c.id} className="p-4 border rounded-lg space-y-3">
                    <div className="flex items-center justify-between">
                      <span className="text-sm font-medium text-muted-foreground">Concepto {idx + 1}</span>
                      <div className="flex gap-1">
@@ -1350,9 +1351,7 @@ export default function FacturacionPage() {
                            <Select onValueChange={v => {
                              const opt = TAX_OPTIONS.traslado.find(o => `${o.type}-${o.rate}-${o.factor}` === v);
                              if (!opt) return;
-                              const updated = [...conceptos];
-                              updated[idx].taxes = [...updated[idx].taxes, { category: 'traslado', type: opt.type, rate: opt.rate, factor: opt.factor }];
-                              setConceptos(updated);
+                              setConceptos(prev => prev.map((c, i) => i === idx ? { ...c, taxes: [...c.taxes, { category: 'traslado', type: opt.type, rate: opt.rate, factor: opt.factor }] } : c));
                            }}>
                              <SelectTrigger className="h-7 text-xs w-auto gap-1">
                                <Plus className="h-3 w-3" />
@@ -1367,9 +1366,7 @@ export default function FacturacionPage() {
                            <Select onValueChange={v => {
                              const opt = TAX_OPTIONS.retencion.find(o => `${o.type}-${o.rate}` === v);
                              if (!opt) return;
-                              const updated = [...conceptos];
-                              updated[idx].taxes = [...updated[idx].taxes, { category: 'retencion', type: opt.type, rate: opt.rate, factor: opt.factor }];
-                              setConceptos(updated);
+                              setConceptos(prev => prev.map((c, i) => i === idx ? { ...c, taxes: [...c.taxes, { category: 'retencion', type: opt.type, rate: opt.rate, factor: opt.factor }] } : c));
                            }}>
                              <SelectTrigger className="h-7 text-xs w-auto gap-1">
                                <Plus className="h-3 w-3" />
@@ -1406,9 +1403,7 @@ export default function FacturacionPage() {
                                    {tax.category === 'retencion' ? '-' : ''}${amount.toLocaleString('es-MX', { minimumFractionDigits: 2 })}
                                  </span>
                                  <button type="button" onClick={() => {
-                                    const updated = [...conceptos];
-                                    updated[idx].taxes = updated[idx].taxes.filter((_, i) => i !== tIdx);
-                                    setConceptos(updated);
+                                    setConceptos(prev => prev.map((c, i) => i === idx ? { ...c, taxes: c.taxes.filter((_, ti) => ti !== tIdx) } : c));
                                  }} className="text-muted-foreground hover:text-destructive">
                                    <Trash2 className="h-3 w-3" />
                                  </button>
--- a/apps/web/lib/api/cfdi.ts
+++ b/apps/web/lib/api/cfdi.ts
@@ -1,5 +1,5 @@
 import { apiClient } from './client';
-import type { CfdiListResponse, CfdiFilters, Cfdi } from '@horux/shared';
+import type { CfdiListResponse, CfdiFilters, Cfdi, CfdiConceptoFilters, CfdiConceptoListResponse } from '@horux/shared';

 export async function getCfdis(filters: CfdiFilters): Promise<CfdiListResponse> {
  const params = new URLSearchParams();
@@ -102,6 +102,28 @@ export async function getCfdiConceptos(id: number | string): Promise<any[]> {
  return response.data;
 }

+export async function getAllCfdiConceptos(filters: CfdiConceptoFilters): Promise<CfdiConceptoListResponse> {
+  const params = new URLSearchParams();
+  if (filters.fechaInicio) params.set('fechaInicio', filters.fechaInicio);
+  if (filters.fechaFin) params.set('fechaFin', filters.fechaFin);
+  if (filters.tipo) params.set('tipo', filters.tipo);
+  if (filters.tipoComprobante) params.set('tipoComprobante', filters.tipoComprobante);
+  if (filters.estado) params.set('estado', filters.estado);
+  if (filters.rfc) params.set('rfc', filters.rfc);
+  if (filters.search) params.set('search', filters.search);
+  if (filters.uuid) params.set('uuid', filters.uuid);
+  if (filters.claveProdServ) params.set('claveProdServ', filters.claveProdServ);
+  if (filters.descripcion) params.set('descripcion', filters.descripcion);
+  if (filters.orderBy) params.set('orderBy', filters.orderBy);
+  if (filters.orderDir) params.set('orderDir', filters.orderDir);
+  if (filters.contribuyenteId) params.set('contribuyenteId', filters.contribuyenteId);
+  if (filters.page) params.set('page', filters.page.toString());
+  if (filters.limit) params.set('limit', filters.limit.toString());
+
+  const response = await apiClient.get<CfdiConceptoListResponse>(`/cfdi/conceptos?${params}`);
+  return response.data;
+}
+
 export async function deleteCfdi(id: string): Promise<void> {
  await apiClient.delete(`/cfdi/${id}`);
 }
--- a/apps/web/lib/hooks/use-cfdi.ts
+++ b/apps/web/lib/hooks/use-cfdi.ts
@@ -1,6 +1,6 @@
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import * as cfdiApi from '@/lib/api/cfdi';
-import type { CfdiFilters } from '@horux/shared';
+import type { CfdiFilters, CfdiConceptoFilters } from '@horux/shared';
 import type { CreateCfdiData } from '@/lib/api/cfdi';
 import { useContribuyenteStore } from '@/stores/contribuyente-store';

@@ -58,6 +58,18 @@ export function useCreateManyCfdis() {
  });
 }

+export function useCfdiConceptos(filters: CfdiConceptoFilters) {
+  const { selectedContribuyenteId } = useContribuyenteStore();
+  const filtersWithContribuyente: CfdiConceptoFilters = {
+    ...filters,
+    contribuyenteId: selectedContribuyenteId || undefined,
+  };
+  return useQuery({
+    queryKey: ['cfdi-conceptos', filters, selectedContribuyenteId],
+    queryFn: () => cfdiApi.getAllCfdiConceptos(filtersWithContribuyente),
+  });
+}
+
 export function useDeleteCfdi() {
  const queryClient = useQueryClient();

--- a/packages/shared/src/types/cfdi.ts
+++ b/packages/shared/src/types/cfdi.ts
@@ -167,6 +167,44 @@ export interface CfdiConcepto {
  creadoEn: string;
 }

+export interface CfdiConceptoFilters {
+  fechaInicio?: string;
+  fechaFin?: string;
+  tipo?: TipoCfdi;
+  tipoComprobante?: string;
+  estado?: string;
+  rfc?: string;
+  search?: string;
+  uuid?: string;
+  claveProdServ?: string;
+  descripcion?: string;
+  orderBy?: 'fecha' | 'importe';
+  orderDir?: 'asc' | 'desc';
+  contribuyenteId?: string;
+  page?: number;
+  limit?: number;
+}
+
+export interface CfdiConceptoListItem extends CfdiConcepto {
+  cfdiUuid: string | null;
+  cfdiFechaEmision: string | null;
+  cfdiRfcEmisor: string | null;
+  cfdiNombreEmisor: string | null;
+  cfdiRfcReceptor: string | null;
+  cfdiNombreReceptor: string | null;
+  cfdiTipoComprobante: string | null;
+  cfdiStatus: string | null;
+  cfdiTipo: string | null;
+}
+
+export interface CfdiConceptoListResponse {
+  data: CfdiConceptoListItem[];
+  total: number;
+  page: number;
+  limit: number;
+  totalPages: number;
+}
+
 export interface CfdiListResponse {
  data: Cfdi[];
  total: number;
--- a/scripts/backfill-conceptos.js
+++ b/scripts/backfill-conceptos.js
@@ -0,0 +1,143 @@
+const { Pool } = require('pg');
+const { XMLParser } = require('fast-xml-parser');
+
+const DB_NAME = process.argv[2] || 'horux_roem691011ez4';
+const BATCH_SIZE = parseInt(process.argv[3]) || 100;
+
+const pool = new Pool({
+  host: 'localhost',
+  port: 5432,
+  user: 'postgres',
+  password: 'ZxHMrmnwanvLfLDdNJdRthFjWF2Lj1Rb',
+  database: DB_NAME,
+});
+
+const xmlParser = new XMLParser({
+  ignoreAttributes: false,
+  attributeNamePrefix: '@_',
+  removeNSPrefix: true,
+});
+
+function toArray(val) {
+  if (!val) return [];
+  return Array.isArray(val) ? val : [val];
+}
+
+function pf(v) {
+  const n = parseFloat(v);
+  return isNaN(n) ? 0 : n;
+}
+
+function extractConceptos(comprobante) {
+  const conceptosNode = comprobante.Conceptos?.Concepto;
+  if (!conceptosNode) return [];
+  const conceptos = toArray(conceptosNode);
+  return conceptos.map((c) => {
+    const trasladosC = toArray(c.Impuestos?.Traslados?.Traslado);
+    const retencionesC = toArray(c.Impuestos?.Retenciones?.Retencion);
+    let ivaTraslado = 0, iepsTraslado = 0;
+    for (const t of trasladosC) {
+      const importe = pf(t['@_Importe']);
+      if (t['@_Impuesto'] === '002') ivaTraslado += importe;
+      else if (t['@_Impuesto'] === '003') iepsTraslado += importe;
+    }
+    let isrRetencion = 0, ivaRetencion = 0, iepsRetencion = 0;
+    for (const r of retencionesC) {
+      const importe = pf(r['@_Importe']);
+      if (r['@_Impuesto'] === '001') isrRetencion += importe;
+      else if (r['@_Impuesto'] === '002') ivaRetencion += importe;
+      else if (r['@_Impuesto'] === '003') iepsRetencion += importe;
+    }
+    return {
+      claveProdServ: c['@_ClaveProdServ'] || null,
+      noIdentificacion: c['@_NoIdentificacion'] || null,
+      descripcion: c['@_Descripcion'] || '',
+      cantidad: pf(c['@_Cantidad']) || 1,
+      claveUnidad: c['@_ClaveUnidad'] || null,
+      unidad: c['@_Unidad'] || null,
+      valorUnitario: pf(c['@_ValorUnitario']),
+      importe: pf(c['@_Importe']),
+      descuento: pf(c['@_Descuento']),
+      isrRetencion,
+      ivaTraslado,
+      ivaRetencion,
+      iepsTraslado,
+      iepsRetencion,
+    };
+  });
+}
+
+function parseXml(xmlContent) {
+  try {
+    const result = xmlParser.parse(xmlContent);
+    const comprobante = result.Comprobante;
+    if (!comprobante) return null;
+    const tc = pf(comprobante['@_TipoCambio']) || 1;
+    return { tipoCambio: tc, conceptos: extractConceptos(comprobante) };
+  } catch (e) {
+    console.error('Parse error:', e.message);
+    return null;
+  }
+}
+
+async function run() {
+  let totalProcessed = 0;
+  let totalConceptos = 0;
+  let batch = 0;
+
+  while (true) {
+    batch++;
+    const { rows: cfdis } = await pool.query(`
+      SELECT c.id, c.xml_original
+      FROM cfdis c
+      LEFT JOIN cfdi_conceptos cc ON cc.cfdi_id = c.id
+      WHERE c.xml_original IS NOT NULL AND cc.id IS NULL
+      LIMIT $1
+    `, [BATCH_SIZE]);
+
+    if (cfdis.length === 0) break;
+
+    let batchConceptos = 0;
+    for (const row of cfdis) {
+      try {
+        const parsed = parseXml(row.xml_original);
+        if (!parsed || !parsed.conceptos || parsed.conceptos.length === 0) continue;
+
+        const tc = parsed.tipoCambio || 1;
+        const m = (v) => v * tc;
+
+        for (const c of parsed.conceptos) {
+          await pool.query(`
+            INSERT INTO cfdi_conceptos (
+              cfdi_id, clave_prod_serv, no_identificacion, descripcion, cantidad,
+              clave_unidad, unidad, valor_unitario, valor_unitario_mxn, importe, importe_mxn,
+              descuento, descuento_mxn, isr_retencion, isr_retencion_mxn,
+              iva_traslado, iva_traslado_mxn, iva_retencion, iva_retencion_mxn,
+              ieps_traslado, ieps_traslado_mxn, ieps_retencion, ieps_retencion_mxn
+            ) VALUES ($1,$2,$3,$4,$5,$6,$7,$8,$9,$10,$11,$12,$13,$14,$15,$16,$17,$18,$19,$20,$21,$22,$23)
+          `, [
+            row.id, c.claveProdServ, c.noIdentificacion, c.descripcion, c.cantidad,
+            c.claveUnidad, c.unidad, c.valorUnitario, m(c.valorUnitario), c.importe, m(c.importe),
+            c.descuento, m(c.descuento), c.isrRetencion, m(c.isrRetencion),
+            c.ivaTraslado, m(c.ivaTraslado), c.ivaRetencion, m(c.ivaRetencion),
+            c.iepsTraslado, m(c.iepsTraslado), c.iepsRetencion, m(c.iepsRetencion),
+          ]);
+          batchConceptos++;
+        }
+      } catch (err) {
+        console.error(`Error CFDI ${row.id}:`, err.message);
+      }
+    }
+
+    totalProcessed += cfdis.length;
+    totalConceptos += batchConceptos;
+    console.log(`Batch ${batch}: procesados ${cfdis.length}, conceptos ${batchConceptos}, total procesados ${totalProcessed}, total conceptos ${totalConceptos}`);
+
+    if (cfdis.length < BATCH_SIZE) break;
+  }
+
+  console.log(`\nBackfill completado. Total CFDIs procesados: ${totalProcessed}, total conceptos insertados: ${totalConceptos}`);
+  await pool.end();
+}
+
+run().catch((e) => { console.error(e); process.exit(1); });