diff --git a/apps/api/src/controllers/asignaciones.controller.ts b/apps/api/src/controllers/asignaciones.controller.ts
new file mode 100644
index 0000000..77a4a05
--- /dev/null
+++ b/apps/api/src/controllers/asignaciones.controller.ts
@@ -0,0 +1,137 @@
+import type { Request, Response, NextFunction } from 'express';
+import { z } from 'zod';
+import * as asignacionesService from '../services/asignaciones.service.js';
+import { getEntidadesVisibles } from '../utils/entidades-visibles.js';
+import { AppError } from '../middlewares/error.middleware.js';
+
+/**
+ * Valida que el auxiliar pertenezca al supervisor (o que el caller sea owner).
+ * Owner puede asignar a cualquier auxiliar del tenant.
+ */
+async function validarAuxiliarDelSupervisor(
+  pool: import('pg').Pool,
+  supervisorUserId: string,
+  auxiliarUserId: string,
+  callerRole: string,
+): Promise<void> {
+  if (callerRole === 'owner') return;
+
+  const { rows } = await pool.query(
+    `SELECT 1 FROM auxiliar_supervisores
+     WHERE auxiliar_user_id = $1 AND supervisor_user_id = $2
+     LIMIT 1`,
+    [auxiliarUserId, supervisorUserId],
+  );
+
+  if (rows.length === 0) {
+    throw new AppError(403, 'El auxiliar no pertenece a tu equipo');
+  }
+}
+
+// ── Obligaciones ──
+
+export async function asignarObligacion(req: Request, res: Response, next: NextFunction) {
+  try {
+    const obligacionId = String(req.params.obligacionId);
+    const schema = z.object({ auxiliarUserId: z.string().uuid() });
+    const { auxiliarUserId } = schema.parse(req.body);
+
+    await validarAuxiliarDelSupervisor(
+      req.tenantPool!,
+      req.user!.userId,
+      auxiliarUserId,
+      req.user!.role,
+    );
+
+    await asignacionesService.asignarObligacion(
+      req.tenantPool!,
+      obligacionId,
+      auxiliarUserId,
+      req.user!.userId,
+    );
+
+    res.json({ message: 'Obligación asignada' });
+  } catch (err: any) {
+    if (err instanceof z.ZodError) return next(new AppError(400, err.errors[0].message));
+    next(err);
+  }
+}
+
+export async function desasignarObligacion(req: Request, res: Response, next: NextFunction) {
+  try {
+    const obligacionId = String(req.params.obligacionId);
+    await asignacionesService.desasignarObligacion(req.tenantPool!, obligacionId);
+    res.json({ message: 'Asignación de obligación eliminada' });
+  } catch (err) { next(err); }
+}
+
+// ── Tareas ──
+
+export async function asignarTarea(req: Request, res: Response, next: NextFunction) {
+  try {
+    const tareaId = String(req.params.id);
+    const schema = z.object({ auxiliarUserId: z.string().uuid() });
+    const { auxiliarUserId } = schema.parse(req.body);
+
+    await validarAuxiliarDelSupervisor(
+      req.tenantPool!,
+      req.user!.userId,
+      auxiliarUserId,
+      req.user!.role,
+    );
+
+    await asignacionesService.asignarTarea(
+      req.tenantPool!,
+      tareaId,
+      auxiliarUserId,
+      req.user!.userId,
+    );
+
+    res.json({ message: 'Tarea asignada' });
+  } catch (err: any) {
+    if (err instanceof z.ZodError) return next(new AppError(400, err.errors[0].message));
+    next(err);
+  }
+}
+
+export async function desasignarTarea(req: Request, res: Response, next: NextFunction) {
+  try {
+    const tareaId = String(req.params.id);
+    await asignacionesService.desasignarTarea(req.tenantPool!, tareaId);
+    res.json({ message: 'Asignación de tarea eliminada' });
+  } catch (err) { next(err); }
+}
+
+// ── Listados ──
+
+export async function listPorSupervisor(req: Request, res: Response, next: NextFunction) {
+  try {
+    const data = await asignacionesService.getAsignacionesPorSupervisor(
+      req.tenantPool!,
+      req.user!.userId,
+      req.user!.role,
+    );
+    res.json(data);
+  } catch (err) { next(err); }
+}
+
+export async function listPorAuxiliar(req: Request, res: Response, next: NextFunction) {
+  try {
+    const data = await asignacionesService.getAsignacionesPorAuxiliar(
+      req.tenantPool!,
+      req.user!.userId,
+    );
+    res.json(data);
+  } catch (err) { next(err); }
+}
+
+export async function listSinAsignar(req: Request, res: Response, next: NextFunction) {
+  try {
+    const entidadIds = await getEntidadesVisibles(req.tenantPool!, req.user!.userId, req.user!.role);
+    const [obligaciones, tareas] = await Promise.all([
+      asignacionesService.getObligacionesSinAsignar(req.tenantPool!, entidadIds),
+      asignacionesService.getTareasSinAsignar(req.tenantPool!, entidadIds),
+    ]);
+    res.json({ obligaciones, tareas });
+  } catch (err) { next(err); }
+}
diff --git a/apps/api/src/controllers/tareas.controller.ts b/apps/api/src/controllers/tareas.controller.ts
index c37803b..93f20bc 100644
--- a/apps/api/src/controllers/tareas.controller.ts
+++ b/apps/api/src/controllers/tareas.controller.ts
@@ -2,6 +2,7 @@ import type { Request, Response, NextFunction } from 'express';
 import { z } from 'zod';
 import { AppError } from '../middlewares/error.middleware.js';
 import * as tareasService from '../services/tareas.service.js';
+import { getEntidadesVisibles } from '../utils/entidades-visibles.js';
 import { emailService } from '../services/email/email.service.js';
 import { getUserEmailById } from '../utils/memberships.js';
 import { env } from '../config/env.js';
@@ -164,6 +165,17 @@ export async function descompletarPeriodo(req: Request, res: Response, next: Nex
   }
 }
 
+export async function listMisTareas(req: Request, res: Response, next: NextFunction) {
+  try {
+    rejectClienteRole(req);
+    const entidadIds = await getEntidadesVisibles(req.tenantPool!, req.user!.userId, req.user!.role);
+    const tareas = await tareasService.listTareasConPeriodoPorContribuyentes(req.tenantPool!, entidadIds);
+    res.json(tareas);
+  } catch (error) {
+    next(error);
+  }
+}
+
 export async function seedDefaults(req: Request, res: Response, next: NextFunction) {
   try {
     rejectClienteRole(req);
diff --git a/apps/api/src/migrations/tenant/046_asignaciones_obligaciones_tareas.sql b/apps/api/src/migrations/tenant/046_asignaciones_obligaciones_tareas.sql
new file mode 100644
index 0000000..6ce5a36
--- /dev/null
+++ b/apps/api/src/migrations/tenant/046_asignaciones_obligaciones_tareas.sql
@@ -0,0 +1,20 @@
+CREATE TABLE IF NOT EXISTS obligacion_asignaciones (
+  id uuid PRIMARY KEY DEFAULT gen_random_uuid(),
+  obligacion_id uuid NOT NULL REFERENCES obligaciones_contribuyente(id) ON DELETE CASCADE,
+  auxiliar_user_id uuid NOT NULL,
+  asignado_por uuid NOT NULL,
+  asignado_at timestamptz DEFAULT now(),
+  UNIQUE (obligacion_id)
+);
+
+CREATE TABLE IF NOT EXISTS tarea_asignaciones (
+  id uuid PRIMARY KEY DEFAULT gen_random_uuid(),
+  tarea_id uuid NOT NULL REFERENCES tareas_catalogo(id) ON DELETE CASCADE,
+  auxiliar_user_id uuid NOT NULL,
+  asignado_por uuid NOT NULL,
+  asignado_at timestamptz DEFAULT now(),
+  UNIQUE (tarea_id)
+);
+
+CREATE INDEX IF NOT EXISTS idx_obligacion_asignaciones_auxiliar ON obligacion_asignaciones(auxiliar_user_id);
+CREATE INDEX IF NOT EXISTS idx_tarea_asignaciones_auxiliar ON tarea_asignaciones(auxiliar_user_id);
diff --git a/apps/api/src/routes/cartera.routes.ts b/apps/api/src/routes/cartera.routes.ts
index 308415f..b0e076d 100644
--- a/apps/api/src/routes/cartera.routes.ts
+++ b/apps/api/src/routes/cartera.routes.ts
@@ -2,6 +2,7 @@ import { Router, type IRouter } from 'express';
 import { authenticate, authorize } from '../middlewares/auth.middleware.js';
 import { tenantMiddleware } from '../middlewares/tenant.middleware.js';
 import * as ctrl from '../controllers/cartera.controller.js';
+import * as asignacionesCtrl from '../controllers/asignaciones.controller.js';
 
 const router: IRouter = Router();
 
@@ -11,6 +12,11 @@ router.use(tenantMiddleware);
 // Static routes first
 router.get('/supervisores', authorize('owner'), ctrl.getSupervisores);
 
+// Asignaciones de obligaciones/tareas a auxiliares (antes de /:id para evitar match dinámico)
+router.get('/asignaciones', authorize('owner', 'supervisor'), asignacionesCtrl.listPorSupervisor);
+router.get('/asignaciones/mias', authorize('auxiliar'), asignacionesCtrl.listPorAuxiliar);
+router.get('/asignaciones/sin-asignar', authorize('owner', 'supervisor'), asignacionesCtrl.listSinAsignar);
+
 // Read: owner + supervisor + auxiliar
 router.get('/', authorize('owner', 'supervisor', 'auxiliar'), ctrl.list);
 router.get('/:id', authorize('owner', 'supervisor', 'auxiliar'), ctrl.getById);
diff --git a/apps/api/src/routes/contribuyente.routes.ts b/apps/api/src/routes/contribuyente.routes.ts
index 3d6b1d9..5454469 100644
--- a/apps/api/src/routes/contribuyente.routes.ts
+++ b/apps/api/src/routes/contribuyente.routes.ts
@@ -5,6 +5,7 @@ import * as ctrl from '../controllers/contribuyente.controller.js';
 import * as configCtrl from '../controllers/contribuyente-config.controller.js';
 import * as facturacionCtrl from '../controllers/facturacion.controller.js';
 import * as obligacionesCtrl from '../controllers/obligaciones.controller.js';
+import * as asignacionesCtrl from '../controllers/asignaciones.controller.js';
 
 const router: IRouter = Router();
 
@@ -50,4 +51,8 @@ router.post('/:id/obligaciones/:obligacionId/uncomplete', authorize('owner', 'cf
 router.post('/:id/obligaciones/:obligacionId/complete-periodo', authorize('owner', 'cfo', 'contador', 'auxiliar'), obligacionesCtrl.completePeriodo);
 router.post('/:id/obligaciones/:obligacionId/uncomplete-periodo', authorize('owner', 'cfo', 'contador', 'auxiliar'), obligacionesCtrl.uncompletePeriodo);
 
+// Asignación de obligaciones a auxiliares (supervisor/owner)
+router.post('/:id/obligaciones/:obligacionId/asignar', authorize('owner', 'supervisor'), asignacionesCtrl.asignarObligacion);
+router.delete('/:id/obligaciones/:obligacionId/asignar', authorize('owner', 'supervisor'), asignacionesCtrl.desasignarObligacion);
+
 export default router;
diff --git a/apps/api/src/routes/tareas.routes.ts b/apps/api/src/routes/tareas.routes.ts
index 271b429..e115257 100644
--- a/apps/api/src/routes/tareas.routes.ts
+++ b/apps/api/src/routes/tareas.routes.ts
@@ -1,13 +1,15 @@
 import { Router, type IRouter } from 'express';
-import { authenticate } from '../middlewares/auth.middleware.js';
+import { authenticate, authorize } from '../middlewares/auth.middleware.js';
 import { tenantMiddleware } from '../middlewares/tenant.middleware.js';
 import * as ctrl from '../controllers/tareas.controller.js';
+import * as asignacionesCtrl from '../controllers/asignaciones.controller.js';
 
 const router: IRouter = Router();
 
 router.use(authenticate);
 router.use(tenantMiddleware);
 
+router.get('/mis-tareas', ctrl.listMisTareas);
 router.get('/', ctrl.listTareas);
 router.post('/', ctrl.createTarea);
 router.post('/seed', ctrl.seedDefaults);
@@ -17,4 +19,8 @@ router.delete('/:id', ctrl.deleteTarea);
 router.post('/periodo/:id/completar', ctrl.completarPeriodo);
 router.delete('/periodo/:id/completar', ctrl.descompletarPeriodo);
 
+// Asignación de tareas a auxiliares (supervisor/owner)
+router.post('/:id/asignar', authorize('owner', 'supervisor'), asignacionesCtrl.asignarTarea);
+router.delete('/:id/asignar', authorize('owner', 'supervisor'), asignacionesCtrl.desasignarTarea);
+
 export { router as tareasRoutes };
diff --git a/apps/api/src/services/asignaciones.service.ts b/apps/api/src/services/asignaciones.service.ts
new file mode 100644
index 0000000..2ff70bb
--- /dev/null
+++ b/apps/api/src/services/asignaciones.service.ts
@@ -0,0 +1,303 @@
+import type { Pool } from 'pg';
+import { prisma } from '../config/database.js';
+
+// ── Asignación de obligaciones ──
+
+export async function asignarObligacion(
+  pool: Pool,
+  obligacionId: string,
+  auxiliarUserId: string,
+  asignadoPor: string,
+): Promise<void> {
+  await pool.query(
+    `INSERT INTO obligacion_asignaciones (obligacion_id, auxiliar_user_id, asignado_por)
+     VALUES ($1, $2, $3)
+     ON CONFLICT (obligacion_id)
+     DO UPDATE SET auxiliar_user_id = $2, asignado_por = $3, asignado_at = now()`,
+    [obligacionId, auxiliarUserId, asignadoPor],
+  );
+}
+
+export async function desasignarObligacion(pool: Pool, obligacionId: string): Promise<void> {
+  await pool.query('DELETE FROM obligacion_asignaciones WHERE obligacion_id = $1', [obligacionId]);
+}
+
+// ── Asignación de tareas ──
+
+export async function asignarTarea(
+  pool: Pool,
+  tareaId: string,
+  auxiliarUserId: string,
+  asignadoPor: string,
+): Promise<void> {
+  await pool.query(
+    `INSERT INTO tarea_asignaciones (tarea_id, auxiliar_user_id, asignado_por)
+     VALUES ($1, $2, $3)
+     ON CONFLICT (tarea_id)
+     DO UPDATE SET auxiliar_user_id = $2, asignado_por = $3, asignado_at = now()`,
+    [tareaId, auxiliarUserId, asignadoPor],
+  );
+}
+
+export async function desasignarTarea(pool: Pool, tareaId: string): Promise<void> {
+  await pool.query('DELETE FROM tarea_asignaciones WHERE tarea_id = $1', [tareaId]);
+}
+
+// ── Listados ──
+
+export interface AsignacionObligacion {
+  id: string;
+  obligacionId: string;
+  obligacionNombre: string;
+  contribuyenteId: string;
+  contribuyenteRfc: string;
+  contribuyenteRazonSocial: string;
+  auxiliarUserId: string;
+  auxiliarNombre: string | null;
+  asignadoPor: string;
+  asignadoAt: string;
+}
+
+export interface AsignacionTarea {
+  id: string;
+  tareaId: string;
+  tareaNombre: string;
+  contribuyenteId: string;
+  contribuyenteRfc: string;
+  contribuyenteRazonSocial: string;
+  auxiliarUserId: string;
+  auxiliarNombre: string | null;
+  asignadoPor: string;
+  asignadoAt: string;
+}
+
+async function resolveUserNames(userIds: string[]): Promise<Map<string, string>> {
+  const map = new Map<string, string>();
+  if (userIds.length === 0) return map;
+  const users = await prisma.user.findMany({
+    where: { id: { in: userIds } },
+    select: { id: true, nombre: true },
+  });
+  for (const u of users) {
+    map.set(u.id, u.nombre);
+  }
+  return map;
+}
+
+/**
+ * Devuelve todas las asignaciones de obligaciones y tareas de los auxiliares
+ * que pertenecen al supervisor indicado (vía auxiliar_supervisores).
+ * Owner ve todas las asignaciones del tenant.
+ */
+export async function getAsignacionesPorSupervisor(
+  pool: Pool,
+  supervisorUserId: string,
+  role: string,
+): Promise<{ obligaciones: AsignacionObligacion[]; tareas: AsignacionTarea[] }> {
+  const isOwner = role === 'owner' || role === 'cfo' || role === 'contador';
+
+  const whereObl = isOwner
+    ? 'WHERE 1=1'
+    : 'WHERE EXISTS (SELECT 1 FROM auxiliar_supervisores asp WHERE asp.auxiliar_user_id = oa.auxiliar_user_id AND asp.supervisor_user_id = $1)';
+  const whereTarea = isOwner
+    ? 'WHERE 1=1'
+    : 'WHERE EXISTS (SELECT 1 FROM auxiliar_supervisores asp WHERE asp.auxiliar_user_id = ta.auxiliar_user_id AND asp.supervisor_user_id = $1)';
+  const params = isOwner ? [] : [supervisorUserId];
+
+  const { rows: obligaciones } = await pool.query<AsignacionObligacion>(
+    `SELECT
+       oa.id,
+       oa.obligacion_id AS "obligacionId",
+       oc.nombre AS "obligacionNombre",
+       oc.contribuyente_id AS "contribuyenteId",
+       c.rfc AS "contribuyenteRfc",
+       COALESCE(r.razon_social, c.rfc) AS "contribuyenteRazonSocial",
+       oa.auxiliar_user_id AS "auxiliarUserId",
+       oa.asignado_por AS "asignadoPor",
+       oa.asignado_at AS "asignadoAt"
+     FROM obligacion_asignaciones oa
+     JOIN obligaciones_contribuyente oc ON oc.id = oa.obligacion_id
+     JOIN contribuyentes c ON c.entidad_id = oc.contribuyente_id
+     LEFT JOIN rfcs r ON UPPER(r.rfc) = UPPER(c.rfc)
+     ${whereObl}
+     ORDER BY oa.asignado_at DESC`,
+    params,
+  );
+
+  const { rows: tareas } = await pool.query<AsignacionTarea>(
+    `SELECT
+       ta.id,
+       ta.tarea_id AS "tareaId",
+       tc.nombre AS "tareaNombre",
+       tc.contribuyente_id AS "contribuyenteId",
+       c.rfc AS "contribuyenteRfc",
+       COALESCE(r.razon_social, c.rfc) AS "contribuyenteRazonSocial",
+       ta.auxiliar_user_id AS "auxiliarUserId",
+       ta.asignado_por AS "asignadoPor",
+       ta.asignado_at AS "asignadoAt"
+     FROM tarea_asignaciones ta
+     JOIN tareas_catalogo tc ON tc.id = ta.tarea_id
+     JOIN contribuyentes c ON c.entidad_id = tc.contribuyente_id
+     LEFT JOIN rfcs r ON UPPER(r.rfc) = UPPER(c.rfc)
+     ${whereTarea}
+     ORDER BY ta.asignado_at DESC`,
+    params,
+  );
+
+  const allAuxIds = [...new Set([
+    ...obligaciones.map(o => o.auxiliarUserId),
+    ...tareas.map(t => t.auxiliarUserId),
+  ])];
+  const names = await resolveUserNames(allAuxIds);
+
+  return {
+    obligaciones: obligaciones.map(o => ({ ...o, auxiliarNombre: names.get(o.auxiliarUserId) ?? null })),
+    tareas: tareas.map(t => ({ ...t, auxiliarNombre: names.get(t.auxiliarUserId) ?? null })),
+  };
+}
+
+/**
+ * Devuelve las asignaciones del auxiliar logueado.
+ */
+export async function getAsignacionesPorAuxiliar(
+  pool: Pool,
+  auxiliarUserId: string,
+): Promise<{ obligaciones: AsignacionObligacion[]; tareas: AsignacionTarea[] }> {
+  const { rows: obligaciones } = await pool.query<AsignacionObligacion>(
+    `SELECT
+       oa.id,
+       oa.obligacion_id AS "obligacionId",
+       oc.nombre AS "obligacionNombre",
+       oc.contribuyente_id AS "contribuyenteId",
+       c.rfc AS "contribuyenteRfc",
+       COALESCE(r.razon_social, c.rfc) AS "contribuyenteRazonSocial",
+       oa.auxiliar_user_id AS "auxiliarUserId",
+       oa.asignado_por AS "asignadoPor",
+       oa.asignado_at AS "asignadoAt"
+     FROM obligacion_asignaciones oa
+     JOIN obligaciones_contribuyente oc ON oc.id = oa.obligacion_id
+     JOIN contribuyentes c ON c.entidad_id = oc.contribuyente_id
+     LEFT JOIN rfcs r ON UPPER(r.rfc) = UPPER(c.rfc)
+     WHERE oa.auxiliar_user_id = $1
+     ORDER BY oa.asignado_at DESC`,
+    [auxiliarUserId],
+  );
+
+  const { rows: tareas } = await pool.query<AsignacionTarea>(
+    `SELECT
+       ta.id,
+       ta.tarea_id AS "tareaId",
+       tc.nombre AS "tareaNombre",
+       tc.contribuyente_id AS "contribuyenteId",
+       c.rfc AS "contribuyenteRfc",
+       COALESCE(r.razon_social, c.rfc) AS "contribuyenteRazonSocial",
+       ta.auxiliar_user_id AS "auxiliarUserId",
+       ta.asignado_por AS "asignadoPor",
+       ta.asignado_at AS "asignadoAt"
+     FROM tarea_asignaciones ta
+     JOIN tareas_catalogo tc ON tc.id = ta.tarea_id
+     JOIN contribuyentes c ON c.entidad_id = tc.contribuyente_id
+     LEFT JOIN rfcs r ON UPPER(r.rfc) = UPPER(c.rfc)
+     WHERE ta.auxiliar_user_id = $1
+     ORDER BY ta.asignado_at DESC`,
+    [auxiliarUserId],
+  );
+
+  const names = await resolveUserNames([auxiliarUserId]);
+  const auxName = names.get(auxiliarUserId) ?? null;
+
+  return {
+    obligaciones: obligaciones.map(o => ({ ...o, auxiliarNombre: auxName })),
+    tareas: tareas.map(t => ({ ...t, auxiliarNombre: auxName })),
+  };
+}
+
+/**
+ * Devuelve obligaciones activas sin asignar para los contribuyentes indicados.
+ */
+export async function getObligacionesSinAsignar(
+  pool: Pool,
+  entidadIds: string[],
+): Promise<Omit<AsignacionObligacion, 'id' | 'auxiliarUserId' | 'auxiliarNombre' | 'asignadoPor' | 'asignadoAt'>[]> {
+  if (entidadIds.length === 0) return [];
+  const { rows } = await pool.query(
+    `SELECT
+       oc.id AS "obligacionId",
+       oc.nombre AS "obligacionNombre",
+       oc.contribuyente_id AS "contribuyenteId",
+       c.rfc AS "contribuyenteRfc",
+       COALESCE(r.razon_social, c.rfc) AS "contribuyenteRazonSocial"
+     FROM obligaciones_contribuyente oc
+     JOIN contribuyentes c ON c.entidad_id = oc.contribuyente_id
+     LEFT JOIN rfcs r ON UPPER(r.rfc) = UPPER(c.rfc)
+     LEFT JOIN obligacion_asignaciones oa ON oa.obligacion_id = oc.id
+     WHERE oc.activa = true AND oa.id IS NULL AND oc.contribuyente_id = ANY($1)
+     ORDER BY c.rfc, oc.nombre`,
+    [entidadIds],
+  );
+  return rows;
+}
+
+/**
+ * Devuelve tareas activas sin asignar para los contribuyentes indicados.
+ */
+export async function getTareasSinAsignar(
+  pool: Pool,
+  entidadIds: string[],
+): Promise<Omit<AsignacionTarea, 'id' | 'auxiliarUserId' | 'auxiliarNombre' | 'asignadoPor' | 'asignadoAt'>[]> {
+  if (entidadIds.length === 0) return [];
+  const { rows } = await pool.query(
+    `SELECT
+       tc.id AS "tareaId",
+       tc.nombre AS "tareaNombre",
+       tc.contribuyente_id AS "contribuyenteId",
+       c.rfc AS "contribuyenteRfc",
+       COALESCE(r.razon_social, c.rfc) AS "contribuyenteRazonSocial"
+     FROM tareas_catalogo tc
+     JOIN contribuyentes c ON c.entidad_id = tc.contribuyente_id
+     LEFT JOIN rfcs r ON UPPER(r.rfc) = UPPER(c.rfc)
+     LEFT JOIN tarea_asignaciones ta ON ta.tarea_id = tc.id
+     WHERE tc.active = true AND ta.id IS NULL AND tc.contribuyente_id = ANY($1)
+     ORDER BY c.rfc, tc.nombre`,
+    [entidadIds],
+  );
+  return rows;
+}
+
+/**
+ * Resuelve el auxiliar asignado a una obligación (o null).
+ */
+export async function getAuxiliarAsignadoObligacion(
+  pool: Pool,
+  obligacionId: string,
+): Promise<{ auxiliarUserId: string; auxiliarNombre: string | null } | null> {
+  const { rows } = await pool.query<{ auxiliar_user_id: string }>(
+    `SELECT oa.auxiliar_user_id
+     FROM obligacion_asignaciones oa
+     WHERE oa.obligacion_id = $1`,
+    [obligacionId],
+  );
+  if (rows.length === 0) return null;
+  const auxId = rows[0].auxiliar_user_id;
+  const names = await resolveUserNames([auxId]);
+  return { auxiliarUserId: auxId, auxiliarNombre: names.get(auxId) ?? null };
+}
+
+/**
+ * Resuelve el auxiliar asignado a una tarea (o null).
+ */
+export async function getAuxiliarAsignadoTarea(
+  pool: Pool,
+  tareaId: string,
+): Promise<{ auxiliarUserId: string; auxiliarNombre: string | null } | null> {
+  const { rows } = await pool.query<{ auxiliar_user_id: string }>(
+    `SELECT ta.auxiliar_user_id
+     FROM tarea_asignaciones ta
+     WHERE ta.tarea_id = $1`,
+    [tareaId],
+  );
+  if (rows.length === 0) return null;
+  const auxId = rows[0].auxiliar_user_id;
+  const names = await resolveUserNames([auxId]);
+  return { auxiliarUserId: auxId, auxiliarNombre: names.get(auxId) ?? null };
+}
diff --git a/apps/api/src/services/cartera.service.ts b/apps/api/src/services/cartera.service.ts
index 6d3c299..5347b93 100644
--- a/apps/api/src/services/cartera.service.ts
+++ b/apps/api/src/services/cartera.service.ts
@@ -110,6 +110,17 @@ export async function deleteCartera(pool: Pool, id: string): Promise<boolean> {
 
 // Entidades in cartera
 export async function addEntidadToCartera(pool: Pool, carteraId: string, entidadId: string): Promise<void> {
+  // Si es subcartera, validar que la entidad pertenezca a la cartera padre
+  const cartera = await getCarteraById(pool, carteraId);
+  if (cartera?.parentId) {
+    const { rows } = await pool.query(
+      'SELECT 1 FROM cartera_entidades WHERE cartera_id = $1 AND entidad_id = $2',
+      [cartera.parentId, entidadId],
+    );
+    if (rows.length === 0) {
+      throw new Error('La entidad no pertenece a la cartera padre de esta subcartera');
+    }
+  }
   await pool.query('INSERT INTO cartera_entidades (cartera_id, entidad_id) VALUES ($1, $2) ON CONFLICT DO NOTHING', [carteraId, entidadId]);
 }
 
diff --git a/apps/api/src/services/obligaciones.service.ts b/apps/api/src/services/obligaciones.service.ts
index 1f9c36b..26e3501 100644
--- a/apps/api/src/services/obligaciones.service.ts
+++ b/apps/api/src/services/obligaciones.service.ts
@@ -138,6 +138,8 @@ export interface ObligacionContribuyente {
   completadaPor: string | null;
   periodoCompletado: string | null;
   createdAt?: string;
+  auxiliarAsignadoId?: string | null;
+  auxiliarAsignadoNombre?: string | null;
 }
 
 export function getCatalogo(): ObligacionFiscal[] {
@@ -146,15 +148,18 @@ export function getCatalogo(): ObligacionFiscal[] {
 
 export async function getObligaciones(pool: Pool, contribuyenteId: string): Promise<ObligacionContribuyente[]> {
   const { rows } = await pool.query(`
-    SELECT id, contribuyente_id AS "contribuyenteId", catalogo_id AS "catalogoId",
-      nombre, fundamento, frecuencia, fecha_limite AS "fechaLimite", categoria,
-      activa, es_recomendada AS "esRecomendada", es_custom AS "esCustom",
-      completada, completada_at AS "completadaAt", completada_por AS "completadaPor",
-      periodo_completado AS "periodoCompletado",
-      created_at AS "createdAt"
-    FROM obligaciones_contribuyente
-    WHERE contribuyente_id = $1
-    ORDER BY categoria, nombre
+    SELECT
+      oc.id, oc.contribuyente_id AS "contribuyenteId", oc.catalogo_id AS "catalogoId",
+      oc.nombre, oc.fundamento, oc.frecuencia, oc.fecha_limite AS "fechaLimite", oc.categoria,
+      oc.activa, oc.es_recomendada AS "esRecomendada", oc.es_custom AS "esCustom",
+      oc.completada, oc.completada_at AS "completadaAt", oc.completada_por AS "completadaPor",
+      oc.periodo_completado AS "periodoCompletado",
+      oc.created_at AS "createdAt",
+      oa.auxiliar_user_id AS "auxiliarAsignadoId"
+    FROM obligaciones_contribuyente oc
+    LEFT JOIN obligacion_asignaciones oa ON oa.obligacion_id = oc.id
+    WHERE oc.contribuyente_id = $1
+    ORDER BY oc.categoria, oc.nombre
   `, [contribuyenteId]);
   return rows;
 }
diff --git a/apps/api/src/services/tareas.service.ts b/apps/api/src/services/tareas.service.ts
index 1be1b80..cf5933c 100644
--- a/apps/api/src/services/tareas.service.ts
+++ b/apps/api/src/services/tareas.service.ts
@@ -17,6 +17,8 @@ export interface TareaCatalogo {
   active: boolean;
   orden: number;
   createdAt: Date;
+  auxiliarAsignadoId?: string | null;
+  auxiliarAsignadoNombre?: string | null;
 }
 
 export interface TareaPeriodo {
@@ -47,6 +49,8 @@ const ROW_TO_TAREA = (r: any): TareaCatalogo => ({
   active: r.active,
   orden: r.orden,
   createdAt: r.created_at,
+  auxiliarAsignadoId: r.auxiliarAsignadoId ?? null,
+  auxiliarAsignadoNombre: r.auxiliarAsignadoNombre ?? null,
 });
 
 const ROW_TO_PERIODO = (r: any): TareaPeriodo => ({
@@ -68,9 +72,13 @@ function sanitizeUuid(id: string): string {
 
 export async function listTareas(pool: Pool, contribuyenteId: string): Promise<TareaCatalogo[]> {
   const { rows } = await pool.query(
-    `SELECT * FROM tareas_catalogo
-      WHERE contribuyente_id = $1 AND active = true
-      ORDER BY orden, nombre`,
+    `SELECT
+       tc.*,
+       ta.auxiliar_user_id AS "auxiliarAsignadoId"
+     FROM tareas_catalogo tc
+     LEFT JOIN tarea_asignaciones ta ON ta.tarea_id = tc.id
+     WHERE tc.contribuyente_id = $1 AND tc.active = true
+     ORDER BY tc.orden, tc.nombre`,
     [sanitizeUuid(contribuyenteId)],
   );
   return rows.map(ROW_TO_TAREA);
@@ -272,6 +280,59 @@ export async function listTareasConPeriodoActual(
   return tareas.map(t => ({ ...t, periodoActual: periodos.get(t.id) ?? null }));
 }
 
+export interface TareaConContribuyente extends TareaConPeriodo {
+  contribuyenteRfc: string;
+  contribuyenteRazonSocial: string;
+}
+
+/**
+ * Lee tareas activas con periodo actual para una lista de contribuyentes.
+ * Útil para la vista "Mis Tareas".
+ */
+export async function listTareasConPeriodoPorContribuyentes(
+  pool: Pool,
+  contribuyenteIds: string[],
+): Promise<TareaConContribuyente[]> {
+  if (contribuyenteIds.length === 0) return [];
+
+  // Materializar periodos para cada contribuyente en paralelo
+  await Promise.all(contribuyenteIds.map(id => materializarPeriodos(pool, id)));
+
+  const { rows: tareasRows } = await pool.query(
+    `SELECT tc.*, c.entidad_id AS "contribuyenteId",
+            c.rfc AS "contribuyenteRfc",
+            COALESCE(r.razon_social, c.rfc) AS "contribuyenteRazonSocial"
+     FROM tareas_catalogo tc
+     JOIN contribuyentes c ON c.entidad_id = tc.contribuyente_id
+     LEFT JOIN rfcs r ON UPPER(r.rfc) = UPPER(c.rfc)
+     WHERE tc.contribuyente_id = ANY($1::uuid[]) AND tc.active = true
+     ORDER BY c.rfc, tc.orden, tc.nombre`,
+    [contribuyenteIds],
+  );
+
+  if (tareasRows.length === 0) return [];
+
+  const tareaIds = tareasRows.map((r: any) => r.id);
+  const today = new Date().toISOString().split('T')[0];
+  const { rows: periodoRows } = await pool.query(
+    `SELECT DISTINCT ON (tarea_id) *
+       FROM tarea_periodos
+      WHERE tarea_id = ANY($1::uuid[])
+        AND (completada = false OR fecha_limite >= $2::date)
+      ORDER BY tarea_id, fecha_limite ASC`,
+    [tareaIds, today],
+  );
+  const periodos = new Map(periodoRows.map((r: any) => [r.tarea_id, ROW_TO_PERIODO(r)]));
+
+  return tareasRows.map((r: any) => ({
+    ...ROW_TO_TAREA(r),
+    contribuyenteId: r.contribuyenteId,
+    contribuyenteRfc: r.contribuyenteRfc,
+    contribuyenteRazonSocial: r.contribuyenteRazonSocial,
+    periodoActual: periodos.get(r.id) ?? null,
+  }));
+}
+
 // ─── Completar / descompletar periodo ───
 
 const ROLES_SUPERVISOR = new Set(['owner', 'cfo', 'supervisor']);
diff --git a/apps/api/src/services/usuarios.service.ts b/apps/api/src/services/usuarios.service.ts
index 637c6e9..f3fea33 100644
--- a/apps/api/src/services/usuarios.service.ts
+++ b/apps/api/src/services/usuarios.service.ts
@@ -2,6 +2,7 @@ import { prisma } from '../config/database.js';
 import bcrypt from 'bcryptjs';
 import { randomBytes } from 'crypto';
 import { getDespachoPlanLimits } from './plan-catalogo.service.js';
+import { emailService } from './email/email.service.js';
 import type { UserListItem, UserInvite, UserUpdate, Role } from '@horux/shared';
 
 /**
@@ -99,6 +100,13 @@ export async function inviteUsuario(tenantId: string, data: UserInvite): Promise
         lastTenantId: tenantId,
       },
     });
+
+    // Enviar correo de bienvenida con credenciales (non-blocking)
+    emailService.sendWelcome(data.email, {
+      nombre: data.nombre,
+      email: data.email,
+      tempPassword,
+    }).catch(err => console.error('[EMAIL] Welcome email failed:', err));
   }
 
   const rolId = await getRolId(data.role);
@@ -224,8 +232,9 @@ export async function createUsuarioGlobal(
   // Si el email ya existe como user global, agregamos membership en este tenant
   let user = await prisma.user.findUnique({ where: { email: data.email } });
 
+  let tempPassword: string | null = null;
   if (!user) {
-    const tempPassword = randomBytes(4).toString('hex');
+    tempPassword = randomBytes(4).toString('hex');
     const passwordHash = await bcrypt.hash(tempPassword, 12);
     user = await prisma.user.create({
       data: {
@@ -235,6 +244,13 @@ export async function createUsuarioGlobal(
         lastTenantId: tenantId,
       },
     });
+
+    // Enviar correo de bienvenida con credenciales (non-blocking)
+    emailService.sendWelcome(data.email, {
+      nombre: data.nombre,
+      email: data.email,
+      tempPassword,
+    }).catch(err => console.error('[EMAIL] Welcome email failed:', err));
   }
 
   const rolId = await getRolId(data.role);