fix(pagos): permitir pagar plan actual trial_expired y soportar planes >$10k via Preference

- Expone subscription trial_expired en /despachos/me/plan e incluye planPrice.
- Para Business Control/Enterprise (>$10k) genera pago anual único con MP Preference
  en lugar de preapproval recurrente; el webhook activa 1 año de suscripción.
- Muestra CTA de pago en UI cuando la suscripción está trial/trial_expired.
- Agrega campo mp_preference_id a subscriptions y mejora mensajes de error MP.

apps/api/src/controllers/webhook.controller.ts

@@ -174,6 +174,57 @@ async function handlePaymentNotification(paymentId: string) {
     return;
   }
 
+  // Detecta pagos únicos de suscripción anual (planes >$10k). external_reference = `subscription:${tenantId}:${subscriptionId}`
+  if (payment.externalReference.startsWith('subscription:')) {
+    const parts = payment.externalReference.split(':');
+    const tenantId = parts[1];
+    const subscriptionId = parts[2];
+    if (!tenantId || !subscriptionId) {
+      console.warn('[WEBHOOK] external_reference de subscription malformado:', payment.externalReference);
+      return;
+    }
+
+    const paymentRecord = await subscriptionService.recordPayment({
+      tenantId,
+      subscriptionId,
+      mpPaymentId: paymentId,
+      amount: payment.transactionAmount || 0,
+      status: payment.status || 'unknown',
+      paymentMethod: payment.paymentMethodId || 'unknown',
+    });
+
+    if (payment.status === 'approved') {
+      const subscription = await prisma.subscription.findUnique({ where: { id: subscriptionId } });
+      if (subscription) {
+        const now = new Date();
+        const periodEnd = computeNextPeriodEnd(now, 'annual');
+        await prisma.$transaction([
+          prisma.subscription.update({
+            where: { id: subscription.id },
+            data: {
+              status: 'authorized',
+              currentPeriodStart: now,
+              currentPeriodEnd: periodEnd,
+            },
+          }),
+          prisma.tenant.update({
+            where: { id: tenantId },
+            data: { plan: subscription.plan },
+          }),
+        ]);
+        subscriptionService.invalidateSubscriptionCache(tenantId);
+        console.log(`[WEBHOOK] Suscripción ${subscriptionId} activada por pago único anual hasta ${periodEnd.toISOString()}`);
+      }
+      // Auto-emisión de factura (fail-soft)
+      await invoicingService.emitInvoiceIfApplicable(paymentRecord.id);
+    }
+
+    if (typeof process.send === 'function') {
+      process.send({ type: 'invalidate-tenant-cache', tenantId });
+    }
+    return;
+  }
+
   // Flujo normal: pago recurrente del preapproval
   const tenantId = payment.externalReference;
   const subscription = await prisma.subscription.findFirst({