feat(sidebar): mostrar Contribuyentes a supervisor, contador y auxiliar

- Extiende roles de la opción Contribuyentes en sidebar, sidebar-compact,
  sidebar-floating y topnav

apps/web/components/layouts/sidebar-compact.tsx

@@ -55,7 +55,7 @@ const navigation: NavItem[] = [
   { name: 'Facturación', href: '/facturacion', icon: Send, roles: ['owner', 'cfo', 'contador', 'auxiliar', 'supervisor'] },
   { name: 'Documentos', href: '/documentos', icon: FileCheck, feature: 'documentos' },
   { name: 'Carteras', href: '/carteras', icon: ClipboardList, roles: ['supervisor', 'auxiliar'] },
-  { name: 'Contribuyentes', href: '/contribuyentes', icon: Building2, roles: ['owner', 'cfo'] },
+  { name: 'Contribuyentes', href: '/contribuyentes', icon: Building2, roles: ['owner', 'cfo', 'supervisor', 'contador', 'auxiliar'] },
   { name: 'Usuarios', href: '/usuarios', icon: Users, roles: ['owner', 'cfo'] },
   { name: 'Tareas', href: '/tareas', icon: CheckSquare2, roles: ['owner', 'cfo', 'contador', 'auxiliar', 'supervisor'] },
   { name: 'Planes', href: '/configuracion/planes-despacho', icon: CreditCard, roles: ['owner', 'cfo'] },

apps/web/components/layouts/sidebar-floating.tsx

@@ -54,7 +54,7 @@ const navigation: NavItem[] = [
   { name: 'Facturación', href: '/facturacion', icon: Send, roles: ['owner', 'cfo', 'contador', 'auxiliar', 'supervisor'] },
   { name: 'Documentos', href: '/documentos', icon: FileCheck, feature: 'documentos' },
   { name: 'Carteras', href: '/carteras', icon: ClipboardList, roles: ['supervisor', 'auxiliar'] },
-  { name: 'Contribuyentes', href: '/contribuyentes', icon: Building2, roles: ['owner', 'cfo'] },
+  { name: 'Contribuyentes', href: '/contribuyentes', icon: Building2, roles: ['owner', 'cfo', 'supervisor', 'contador', 'auxiliar'] },
   { name: 'Usuarios', href: '/usuarios', icon: Users, roles: ['owner', 'cfo'] },
   { name: 'Tareas', href: '/tareas', icon: CheckSquare2, roles: ['owner', 'cfo', 'contador', 'auxiliar', 'supervisor'] },
   { name: 'Planes', href: '/configuracion/planes-despacho', icon: CreditCard, roles: ['owner', 'cfo'] },

apps/web/components/layouts/sidebar.tsx

@@ -58,7 +58,7 @@ const navigation: NavItem[] = [
   { name: 'Facturación', href: '/facturacion', icon: Send, roles: ['owner', 'cfo', 'contador', 'auxiliar', 'supervisor'] },
   { name: 'Documentos', href: '/documentos', icon: FileCheck, feature: 'documentos' },
   { name: 'Carteras', href: '/carteras', icon: ClipboardList, roles: ['supervisor', 'auxiliar'] },
-  { name: 'Contribuyentes', href: '/contribuyentes', icon: Building2, roles: ['owner', 'cfo'] },
+  { name: 'Contribuyentes', href: '/contribuyentes', icon: Building2, roles: ['owner', 'cfo', 'supervisor', 'contador', 'auxiliar'] },
   { name: 'Usuarios', href: '/usuarios', icon: Users, roles: ['owner', 'cfo'] },
   { name: 'Tareas', href: '/tareas', icon: CheckSquare2, roles: ['owner', 'cfo', 'contador', 'auxiliar', 'supervisor'] },
   { name: 'Planes', href: '/configuracion/planes-despacho', icon: CreditCard, roles: ['owner', 'cfo'] },

apps/web/components/layouts/topnav.tsx

@@ -55,7 +55,7 @@ const navigation: NavItem[] = [
   { name: 'Facturación', href: '/facturacion', icon: Send, roles: ['owner', 'cfo', 'contador', 'auxiliar', 'supervisor'] },
   { name: 'Documentos', href: '/documentos', icon: FileCheck, feature: 'documentos' },
   { name: 'Carteras', href: '/carteras', icon: ClipboardList, roles: ['supervisor', 'auxiliar'] },
-  { name: 'Contribuyentes', href: '/contribuyentes', icon: Building2, roles: ['owner', 'cfo'] },
+  { name: 'Contribuyentes', href: '/contribuyentes', icon: Building2, roles: ['owner', 'cfo', 'supervisor', 'contador', 'auxiliar'] },
   { name: 'Usuarios', href: '/usuarios', icon: Users, roles: ['owner', 'cfo'] },
   { name: 'Tareas', href: '/tareas', icon: CheckSquare2, roles: ['owner', 'cfo', 'contador', 'auxiliar', 'supervisor'] },
   { name: 'Planes', href: '/configuracion/planes-despacho', icon: CreditCard, roles: ['owner', 'cfo'] },