feat(declaraciones): supervisor puede crear declaraciones y extras

- Backend: agrega 'supervisor' a ROLES_UPLOAD en documentos.controller.ts
- Frontend: agrega 'supervisor' a ROLES_UPLOAD y ROLES_UPLOAD_EXTRA en
  documentos/page.tsx para habilitar botones de subir declaración,
  comprobante de pago, eliminar y subir PDFs extra

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

@@ -71,7 +71,7 @@ export async function consultarManual(req: Request, res: Response, next: NextFun
 // Declaraciones provisionales
 // ============================================================================
 
-const ROLES_UPLOAD = ['owner', 'cfo', 'contador', 'auxiliar'];
+const ROLES_UPLOAD = ['owner', 'cfo', 'contador', 'auxiliar', 'supervisor'];
 
 function canUpload(req: Request): boolean {
   return ROLES_UPLOAD.includes(req.user!.role);