diff --git a/apps/api/src/controllers/contribuyente.controller.ts b/apps/api/src/controllers/contribuyente.controller.ts
index d516d9f..487ed5a 100644
--- a/apps/api/src/controllers/contribuyente.controller.ts
+++ b/apps/api/src/controllers/contribuyente.controller.ts
@@ -42,7 +42,24 @@ export async function list(req: Request, res: Response, next: NextFunction) {
   try {
     const visibleIds = await getEntidadesVisibles(req.tenantPool!, req.user!.userId, req.user!.role);
     const rows = await contribuyenteService.listContribuyentes(req.tenantPool!, visibleIds, req.user!.tenantId);
-    return res.json({ data: rows });
+
+    // Batch lookup de nombres de supervisores
+    const supervisorIds = [...new Set(rows.map(r => r.supervisorUserId).filter(Boolean))] as string[];
+    const supervisorNames: Record<string, string> = {};
+    if (supervisorIds.length > 0) {
+      const users = await prisma.user.findMany({
+        where: { id: { in: supervisorIds } },
+        select: { id: true, nombre: true },
+      });
+      for (const u of users) supervisorNames[u.id] = u.nombre;
+    }
+
+    return res.json({
+      data: rows.map(r => ({
+        ...r,
+        supervisorNombre: r.supervisorUserId ? (supervisorNames[r.supervisorUserId] ?? null) : null,
+      })),
+    });
   } catch (err) { return next(err); }
 }
 
diff --git a/apps/web/app/(dashboard)/contribuyentes/page.tsx b/apps/web/app/(dashboard)/contribuyentes/page.tsx
index 765b36d..c9b4325 100644
--- a/apps/web/app/(dashboard)/contribuyentes/page.tsx
+++ b/apps/web/app/(dashboard)/contribuyentes/page.tsx
@@ -131,6 +131,7 @@ export default function ContribuyentesPage() {
               <p className="font-semibold">{c.nombre}</p>
               <p className="text-sm text-muted-foreground font-mono">{c.rfc}</p>
               {c.regimenFiscal && <p className="text-xs text-muted-foreground mt-1">Régimen: {c.regimenFiscal}</p>}
+              {c.supervisorNombre && <p className="text-xs text-muted-foreground mt-1">Supervisor: {c.supervisorNombre}</p>}
             </div>
             <div className="flex items-center gap-2">
               {(user?.role === 'owner' || user?.role === 'cfo') && (