feat: Implement Phase 1 & 2 - Full monorepo architecture

## Backend API (apps/api)
- Express.js server with TypeScript
- JWT authentication with access/refresh tokens
- Multi-tenant middleware (schema per tenant)
- Complete CRUD routes: auth, cfdis, transactions, contacts, categories, metrics, alerts
- SAT integration: CFDI 4.0 XML parser, FIEL authentication
- Metrics engine: 50+ financial metrics (Core, Startup, Enterprise)
- Rate limiting, CORS, Helmet security

## Frontend Web (apps/web)
- Next.js 14 with App Router
- Authentication pages: login, register, forgot-password
- Dashboard layout with Sidebar and Header
- Dashboard pages: overview, cash-flow, revenue, expenses, metrics
- Zustand stores for auth and UI state
- Theme support with flash prevention

## Database Package (packages/database)
- PostgreSQL migrations with multi-tenant architecture
- Public schema: plans, tenants, users, sessions, subscriptions
- Tenant schema: sat_credentials, cfdis, transactions, contacts, accounts, alerts
- Tenant management functions
- Seed data for plans and super admin

## Shared Package (packages/shared)
- TypeScript types: auth, tenant, financial, metrics, reports
- Zod validation schemas for all entities
- Utility functions for formatting

## UI Package (packages/ui)
- Chart components: LineChart, BarChart, AreaChart, PieChart
- Data components: DataTable, MetricCard, KPICard, AlertBadge
- PeriodSelector and Skeleton components

## Infrastructure
- Docker Compose: PostgreSQL 15, Redis 7, MinIO, Mailhog
- Makefile with 25+ development commands
- Development scripts: dev-setup.sh, dev-down.sh
- Complete .env.example template

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

apps/api/.env.example

@@ -0,0 +1,58 @@
+# ============================================================================
+# Horux Strategy API - Environment Variables
+# ============================================================================
+# Copy this file to .env and fill in the values
+
+# Server Configuration
+NODE_ENV=development
+PORT=4000
+HOST=0.0.0.0
+API_VERSION=v1
+
+# Database (PostgreSQL)
+DATABASE_URL=postgresql://postgres:postgres@localhost:5432/horux_strategy
+DATABASE_POOL_MIN=2
+DATABASE_POOL_MAX=10
+
+# Redis
+REDIS_URL=redis://localhost:6379
+
+# JWT Secrets (minimum 32 characters each)
+# IMPORTANT: Generate secure random strings for production!
+JWT_ACCESS_SECRET=your-access-secret-at-least-32-characters
+JWT_REFRESH_SECRET=your-refresh-secret-at-least-32-characters
+JWT_ACCESS_EXPIRES_IN=15m
+JWT_REFRESH_EXPIRES_IN=7d
+
+# Password Reset
+PASSWORD_RESET_SECRET=your-reset-secret-at-least-32-characters!
+PASSWORD_RESET_EXPIRES_IN=1h
+
+# Security
+BCRYPT_ROUNDS=12
+CORS_ORIGINS=http://localhost:3000,http://localhost:5173
+RATE_LIMIT_WINDOW_MS=60000
+RATE_LIMIT_MAX_REQUESTS=100
+
+# MinIO / S3 Object Storage
+MINIO_ENDPOINT=localhost
+MINIO_PORT=9000
+MINIO_ACCESS_KEY=minioadmin
+MINIO_SECRET_KEY=minioadmin
+MINIO_BUCKET=horux-strategy
+MINIO_USE_SSL=false
+
+# Email (SMTP)
+SMTP_HOST=
+SMTP_PORT=587
+SMTP_USER=
+SMTP_PASS=
+EMAIL_FROM=noreply@horuxstrategy.com
+
+# Logging
+LOG_LEVEL=info
+LOG_FORMAT=simple
+
+# Feature Flags
+ENABLE_SWAGGER=true
+ENABLE_METRICS=true

apps/api/package.json

@@ -0,0 +1,51 @@
+{
+  "name": "@horux/api",
+  "version": "0.1.0",
+  "private": true,
+  "description": "Horux Strategy Backend API",
+  "main": "dist/index.js",
+  "scripts": {
+    "dev": "tsx watch src/index.ts",
+    "build": "tsc",
+    "start": "node dist/index.js",
+    "lint": "eslint src --ext .ts",
+    "lint:fix": "eslint src --ext .ts --fix",
+    "typecheck": "tsc --noEmit",
+    "test": "vitest",
+    "test:watch": "vitest --watch",
+    "clean": "rm -rf dist node_modules"
+  },
+  "dependencies": {
+    "@horux/database": "workspace:*",
+    "@horux/shared": "workspace:*",
+    "bcryptjs": "^2.4.3",
+    "bullmq": "^5.1.0",
+    "compression": "^1.7.4",
+    "cors": "^2.8.5",
+    "dotenv": "^16.4.0",
+    "express": "^4.18.2",
+    "express-rate-limit": "^7.1.5",
+    "helmet": "^7.1.0",
+    "ioredis": "^5.3.2",
+    "jsonwebtoken": "^9.0.2",
+    "minio": "^7.1.3",
+    "pg": "^8.11.3",
+    "uuid": "^9.0.1",
+    "winston": "^3.11.0",
+    "zod": "^3.22.4"
+  },
+  "devDependencies": {
+    "@types/bcryptjs": "^2.4.6",
+    "@types/compression": "^1.7.5",
+    "@types/cors": "^2.8.17",
+    "@types/express": "^4.17.21",
+    "@types/jsonwebtoken": "^9.0.5",
+    "@types/node": "^20.11.0",
+    "@types/pg": "^8.10.9",
+    "@types/uuid": "^9.0.7",
+    "eslint": "^8.56.0",
+    "tsx": "^4.7.0",
+    "typescript": "^5.3.3",
+    "vitest": "^1.2.0"
+  }
+}

apps/api/src/config/index.ts

@@ -0,0 +1,205 @@
+import dotenv from 'dotenv';
+import { z } from 'zod';
+
+// Load environment variables
+dotenv.config();
+
+// ============================================================================
+// Environment Schema
+// ============================================================================
+
+const envSchema = z.object({
+  // Server
+  NODE_ENV: z.enum(['development', 'production', 'test']).default('development'),
+  PORT: z.string().transform(Number).default('4000'),
+  HOST: z.string().default('0.0.0.0'),
+  API_VERSION: z.string().default('v1'),
+
+  // Database
+  DATABASE_URL: z.string().min(1, 'DATABASE_URL is required'),
+  DATABASE_POOL_MIN: z.string().transform(Number).default('2'),
+  DATABASE_POOL_MAX: z.string().transform(Number).default('10'),
+
+  // Redis
+  REDIS_URL: z.string().default('redis://localhost:6379'),
+
+  // JWT
+  JWT_ACCESS_SECRET: z.string().min(32, 'JWT_ACCESS_SECRET must be at least 32 characters'),
+  JWT_REFRESH_SECRET: z.string().min(32, 'JWT_REFRESH_SECRET must be at least 32 characters'),
+  JWT_ACCESS_EXPIRES_IN: z.string().default('15m'),
+  JWT_REFRESH_EXPIRES_IN: z.string().default('7d'),
+
+  // Password Reset
+  PASSWORD_RESET_SECRET: z.string().min(32, 'PASSWORD_RESET_SECRET must be at least 32 characters'),
+  PASSWORD_RESET_EXPIRES_IN: z.string().default('1h'),
+
+  // Security
+  BCRYPT_ROUNDS: z.string().transform(Number).default('12'),
+  CORS_ORIGINS: z.string().default('http://localhost:3000'),
+  RATE_LIMIT_WINDOW_MS: z.string().transform(Number).default('60000'),
+  RATE_LIMIT_MAX_REQUESTS: z.string().transform(Number).default('100'),
+
+  // MinIO / S3
+  MINIO_ENDPOINT: z.string().default('localhost'),
+  MINIO_PORT: z.string().transform(Number).default('9000'),
+  MINIO_ACCESS_KEY: z.string().default('minioadmin'),
+  MINIO_SECRET_KEY: z.string().default('minioadmin'),
+  MINIO_BUCKET: z.string().default('horux-strategy'),
+  MINIO_USE_SSL: z.string().transform((v) => v === 'true').default('false'),
+
+  // Email (optional for now)
+  SMTP_HOST: z.string().optional(),
+  SMTP_PORT: z.string().transform(Number).optional(),
+  SMTP_USER: z.string().optional(),
+  SMTP_PASS: z.string().optional(),
+  EMAIL_FROM: z.string().default('noreply@horuxstrategy.com'),
+
+  // Logging
+  LOG_LEVEL: z.enum(['error', 'warn', 'info', 'http', 'verbose', 'debug', 'silly']).default('info'),
+  LOG_FORMAT: z.enum(['json', 'simple']).default('json'),
+
+  // Feature Flags
+  ENABLE_SWAGGER: z.string().transform((v) => v === 'true').default('true'),
+  ENABLE_METRICS: z.string().transform((v) => v === 'true').default('true'),
+});
+
+// ============================================================================
+// Parse and Validate Environment
+// ============================================================================
+
+const parseEnv = () => {
+  const result = envSchema.safeParse(process.env);
+
+  if (!result.success) {
+    console.error('Environment validation failed:');
+    console.error(result.error.format());
+
+    // In development, provide default values for required fields
+    if (process.env.NODE_ENV !== 'production') {
+      console.warn('Using default development configuration...');
+      return {
+        NODE_ENV: 'development' as const,
+        PORT: 4000,
+        HOST: '0.0.0.0',
+        API_VERSION: 'v1',
+        DATABASE_URL: 'postgresql://postgres:postgres@localhost:5432/horux_strategy',
+        DATABASE_POOL_MIN: 2,
+        DATABASE_POOL_MAX: 10,
+        REDIS_URL: 'redis://localhost:6379',
+        JWT_ACCESS_SECRET: 'dev-access-secret-change-in-production-32chars',
+        JWT_REFRESH_SECRET: 'dev-refresh-secret-change-in-production-32chars',
+        JWT_ACCESS_EXPIRES_IN: '15m',
+        JWT_REFRESH_EXPIRES_IN: '7d',
+        PASSWORD_RESET_SECRET: 'dev-reset-secret-change-in-production-32chars!',
+        PASSWORD_RESET_EXPIRES_IN: '1h',
+        BCRYPT_ROUNDS: 12,
+        CORS_ORIGINS: 'http://localhost:3000',
+        RATE_LIMIT_WINDOW_MS: 60000,
+        RATE_LIMIT_MAX_REQUESTS: 100,
+        MINIO_ENDPOINT: 'localhost',
+        MINIO_PORT: 9000,
+        MINIO_ACCESS_KEY: 'minioadmin',
+        MINIO_SECRET_KEY: 'minioadmin',
+        MINIO_BUCKET: 'horux-strategy',
+        MINIO_USE_SSL: false,
+        SMTP_HOST: undefined,
+        SMTP_PORT: undefined,
+        SMTP_USER: undefined,
+        SMTP_PASS: undefined,
+        EMAIL_FROM: 'noreply@horuxstrategy.com',
+        LOG_LEVEL: 'info' as const,
+        LOG_FORMAT: 'simple' as const,
+        ENABLE_SWAGGER: true,
+        ENABLE_METRICS: true,
+      };
+    }
+
+    process.exit(1);
+  }
+
+  return result.data;
+};
+
+const env = parseEnv();
+
+// ============================================================================
+// Configuration Object
+// ============================================================================
+
+export const config = {
+  env: env.NODE_ENV,
+  isDevelopment: env.NODE_ENV === 'development',
+  isProduction: env.NODE_ENV === 'production',
+  isTest: env.NODE_ENV === 'test',
+
+  server: {
+    port: env.PORT,
+    host: env.HOST,
+    apiVersion: env.API_VERSION,
+    apiPrefix: `/api/${env.API_VERSION}`,
+  },
+
+  database: {
+    url: env.DATABASE_URL,
+    pool: {
+      min: env.DATABASE_POOL_MIN,
+      max: env.DATABASE_POOL_MAX,
+    },
+  },
+
+  redis: {
+    url: env.REDIS_URL,
+  },
+
+  jwt: {
+    accessSecret: env.JWT_ACCESS_SECRET,
+    refreshSecret: env.JWT_REFRESH_SECRET,
+    accessExpiresIn: env.JWT_ACCESS_EXPIRES_IN,
+    refreshExpiresIn: env.JWT_REFRESH_EXPIRES_IN,
+  },
+
+  passwordReset: {
+    secret: env.PASSWORD_RESET_SECRET,
+    expiresIn: env.PASSWORD_RESET_EXPIRES_IN,
+  },
+
+  security: {
+    bcryptRounds: env.BCRYPT_ROUNDS,
+    corsOrigins: env.CORS_ORIGINS.split(',').map((origin) => origin.trim()),
+    rateLimit: {
+      windowMs: env.RATE_LIMIT_WINDOW_MS,
+      maxRequests: env.RATE_LIMIT_MAX_REQUESTS,
+    },
+  },
+
+  minio: {
+    endpoint: env.MINIO_ENDPOINT,
+    port: env.MINIO_PORT,
+    accessKey: env.MINIO_ACCESS_KEY,
+    secretKey: env.MINIO_SECRET_KEY,
+    bucket: env.MINIO_BUCKET,
+    useSSL: env.MINIO_USE_SSL,
+  },
+
+  email: {
+    host: env.SMTP_HOST,
+    port: env.SMTP_PORT,
+    user: env.SMTP_USER,
+    pass: env.SMTP_PASS,
+    from: env.EMAIL_FROM,
+  },
+
+  logging: {
+    level: env.LOG_LEVEL,
+    format: env.LOG_FORMAT,
+  },
+
+  features: {
+    swagger: env.ENABLE_SWAGGER,
+    metrics: env.ENABLE_METRICS,
+  },
+} as const;
+
+export type Config = typeof config;
+
+export default config;

apps/api/src/index.ts

@@ -0,0 +1,281 @@
+import express, { Application, Request, Response, NextFunction } from 'express';
+import helmet from 'helmet';
+import cors from 'cors';
+import compression from 'compression';
+import rateLimit from 'express-rate-limit';
+import { v4 as uuidv4 } from 'uuid';
+
+import { config } from './config/index.js';
+import { logger, httpLogger } from './utils/logger.js';
+import { errorHandler, notFoundHandler } from './middleware/errorHandler.js';
+import { authenticate } from './middleware/auth.js';
+import { tenantContext } from './middleware/tenant.js';
+import authRoutes from './routes/auth.routes.js';
+import healthRoutes from './routes/health.routes.js';
+import metricsRoutes from './routes/metrics.routes.js';
+import transactionsRoutes from './routes/transactions.routes.js';
+import contactsRoutes from './routes/contacts.routes.js';
+import cfdisRoutes from './routes/cfdis.routes.js';
+import categoriesRoutes from './routes/categories.routes.js';
+import alertsRoutes from './routes/alerts.routes.js';
+
+// ============================================================================
+// Application Setup
+// ============================================================================
+
+const app: Application = express();
+
+// ============================================================================
+// Trust Proxy (for reverse proxies like nginx)
+// ============================================================================
+
+app.set('trust proxy', 1);
+
+// ============================================================================
+// Request ID Middleware
+// ============================================================================
+
+app.use((req: Request, _res: Response, next: NextFunction) => {
+  req.headers['x-request-id'] = req.headers['x-request-id'] || uuidv4();
+  next();
+});
+
+// ============================================================================
+// Security Middleware
+// ============================================================================
+
+// Helmet - sets various HTTP headers for security
+app.use(
+  helmet({
+    contentSecurityPolicy: config.isProduction,
+    crossOriginEmbedderPolicy: false,
+  })
+);
+
+// CORS configuration
+app.use(
+  cors({
+    origin: config.security.corsOrigins,
+    credentials: true,
+    methods: ['GET', 'POST', 'PUT', 'PATCH', 'DELETE', 'OPTIONS'],
+    allowedHeaders: ['Content-Type', 'Authorization', 'X-Request-ID', 'X-Tenant-ID'],
+    exposedHeaders: ['X-Request-ID', 'X-RateLimit-Limit', 'X-RateLimit-Remaining'],
+    maxAge: 86400, // 24 hours
+  })
+);
+
+// ============================================================================
+// Compression Middleware
+// ============================================================================
+
+app.use(
+  compression({
+    filter: (req, res) => {
+      if (req.headers['x-no-compression']) {
+        return false;
+      }
+      return compression.filter(req, res);
+    },
+    level: 6,
+  })
+);
+
+// ============================================================================
+// Body Parsing Middleware
+// ============================================================================
+
+app.use(express.json({ limit: '10mb' }));
+app.use(express.urlencoded({ extended: true, limit: '10mb' }));
+
+// ============================================================================
+// Request Logging Middleware
+// ============================================================================
+
+app.use((req: Request, res: Response, next: NextFunction) => {
+  const startTime = Date.now();
+
+  res.on('finish', () => {
+    const duration = Date.now() - startTime;
+    const logMessage = `${req.method} ${req.originalUrl} ${res.statusCode} ${duration}ms`;
+
+    if (res.statusCode >= 500) {
+      logger.error(logMessage, {
+        requestId: req.headers['x-request-id'],
+        ip: req.ip,
+        userAgent: req.headers['user-agent'],
+      });
+    } else if (res.statusCode >= 400) {
+      logger.warn(logMessage, {
+        requestId: req.headers['x-request-id'],
+      });
+    } else {
+      httpLogger.write(logMessage);
+    }
+  });
+
+  next();
+});
+
+// ============================================================================
+// Rate Limiting
+// ============================================================================
+
+// General rate limiter
+const generalLimiter = rateLimit({
+  windowMs: config.security.rateLimit.windowMs,
+  max: config.security.rateLimit.maxRequests,
+  standardHeaders: true,
+  legacyHeaders: false,
+  message: {
+    success: false,
+    error: {
+      code: 'RATE_LIMIT_EXCEEDED',
+      message: 'Demasiadas solicitudes. Por favor intenta de nuevo mas tarde.',
+    },
+  },
+  skip: (req) => {
+    // Skip rate limiting for health checks
+    return req.path.startsWith('/health');
+  },
+});
+
+// Stricter rate limiter for auth endpoints
+const authLimiter = rateLimit({
+  windowMs: 15 * 60 * 1000, // 15 minutes
+  max: 20, // 20 requests per window
+  standardHeaders: true,
+  legacyHeaders: false,
+  message: {
+    success: false,
+    error: {
+      code: 'AUTH_RATE_LIMIT_EXCEEDED',
+      message: 'Demasiados intentos de autenticacion. Por favor intenta de nuevo en 15 minutos.',
+    },
+  },
+});
+
+app.use(generalLimiter);
+
+// ============================================================================
+// API Routes
+// ============================================================================
+
+const apiPrefix = config.server.apiPrefix;
+
+// Health check routes (no prefix, no rate limit)
+app.use('/health', healthRoutes);
+
+// Auth routes with stricter rate limiting
+app.use(`${apiPrefix}/auth`, authLimiter, authRoutes);
+
+// Protected routes (require authentication and tenant context)
+app.use(`${apiPrefix}/metrics`, authenticate, tenantContext, metricsRoutes);
+app.use(`${apiPrefix}/transactions`, authenticate, tenantContext, transactionsRoutes);
+app.use(`${apiPrefix}/contacts`, authenticate, tenantContext, contactsRoutes);
+app.use(`${apiPrefix}/cfdis`, authenticate, tenantContext, cfdisRoutes);
+app.use(`${apiPrefix}/categories`, authenticate, tenantContext, categoriesRoutes);
+app.use(`${apiPrefix}/alerts`, authenticate, tenantContext, alertsRoutes);
+
+// ============================================================================
+// API Info Route
+// ============================================================================
+
+app.get(apiPrefix, (_req: Request, res: Response) => {
+  res.json({
+    success: true,
+    data: {
+      name: 'Horux Strategy API',
+      version: process.env.npm_package_version || '0.1.0',
+      environment: config.env,
+      documentation: config.features.swagger ? `${apiPrefix}/docs` : undefined,
+    },
+    meta: {
+      timestamp: new Date().toISOString(),
+    },
+  });
+});
+
+// ============================================================================
+// 404 Handler
+// ============================================================================
+
+app.use(notFoundHandler);
+
+// ============================================================================
+// Error Handler
+// ============================================================================
+
+app.use(errorHandler);
+
+// ============================================================================
+// Server Startup
+// ============================================================================
+
+const startServer = async (): Promise<void> => {
+  try {
+    // Start listening
+    const server = app.listen(config.server.port, config.server.host, () => {
+      logger.info(`Horux Strategy API started`, {
+        port: config.server.port,
+        host: config.server.host,
+        environment: config.env,
+        apiPrefix: config.server.apiPrefix,
+        nodeVersion: process.version,
+      });
+
+      if (config.isDevelopment) {
+        logger.info(`API available at http://${config.server.host}:${config.server.port}${config.server.apiPrefix}`);
+        logger.info(`Health check at http://${config.server.host}:${config.server.port}/health`);
+      }
+    });
+
+    // Graceful shutdown handling
+    const gracefulShutdown = async (signal: string): Promise<void> => {
+      logger.info(`${signal} received. Starting graceful shutdown...`);
+
+      server.close((err) => {
+        if (err) {
+          logger.error('Error during server close', { error: err });
+          process.exit(1);
+        }
+
+        logger.info('Server closed. Cleaning up...');
+
+        // Add any cleanup logic here (close database connections, etc.)
+
+        logger.info('Graceful shutdown completed');
+        process.exit(0);
+      });
+
+      // Force shutdown after 30 seconds
+      setTimeout(() => {
+        logger.error('Forced shutdown after timeout');
+        process.exit(1);
+      }, 30000);
+    };
+
+    process.on('SIGTERM', () => gracefulShutdown('SIGTERM'));
+    process.on('SIGINT', () => gracefulShutdown('SIGINT'));
+
+    // Handle uncaught exceptions
+    process.on('uncaughtException', (error: Error) => {
+      logger.error('Uncaught Exception', { error: error.message, stack: error.stack });
+      process.exit(1);
+    });
+
+    // Handle unhandled promise rejections
+    process.on('unhandledRejection', (reason: unknown) => {
+      logger.error('Unhandled Rejection', { reason });
+      process.exit(1);
+    });
+  } catch (error) {
+    logger.error('Failed to start server', { error });
+    process.exit(1);
+  }
+};
+
+// Start the server
+startServer();
+
+// Export for testing
+export default app;

apps/api/src/middleware/auth.middleware.ts

@@ -0,0 +1,131 @@
+/**
+ * Authentication Middleware
+ *
+ * Handles JWT token validation and tenant context setup
+ */
+
+import { Request, Response, NextFunction } from 'express';
+import jwt from 'jsonwebtoken';
+import { config } from '../config';
+import { AccessTokenPayload, AuthenticationError, AuthorizationError, UserRole } from '../types';
+
+// Extend Express Request to include user and tenant context
+declare global {
+  namespace Express {
+    interface Request {
+      user?: AccessTokenPayload;
+      tenantSchema?: string;
+    }
+  }
+}
+
+/**
+ * Verify JWT access token and attach user info to request
+ */
+export const authenticate = async (
+  req: Request,
+  _res: Response,
+  next: NextFunction
+): Promise<void> => {
+  try {
+    const authHeader = req.headers.authorization;
+
+    if (!authHeader) {
+      throw new AuthenticationError('Token de autorizacion no proporcionado');
+    }
+
+    const [type, token] = authHeader.split(' ');
+
+    if (type !== 'Bearer' || !token) {
+      throw new AuthenticationError('Formato de token invalido');
+    }
+
+    const payload = jwt.verify(token, config.jwt.accessSecret) as AccessTokenPayload;
+
+    if (payload.type !== 'access') {
+      throw new AuthenticationError('Tipo de token invalido');
+    }
+
+    // Attach user info to request
+    req.user = payload;
+    req.tenantSchema = payload.schema_name;
+
+    next();
+  } catch (error) {
+    if (error instanceof jwt.JsonWebTokenError) {
+      next(new AuthenticationError('Token invalido'));
+    } else if (error instanceof jwt.TokenExpiredError) {
+      next(new AuthenticationError('Token expirado'));
+    } else {
+      next(error);
+    }
+  }
+};
+
+/**
+ * Check if user has required role
+ */
+export const requireRole = (...roles: UserRole[]) => {
+  return (req: Request, _res: Response, next: NextFunction): void => {
+    if (!req.user) {
+      next(new AuthenticationError('Usuario no autenticado'));
+      return;
+    }
+
+    if (!roles.includes(req.user.role)) {
+      next(new AuthorizationError('No tienes permisos para realizar esta accion'));
+      return;
+    }
+
+    next();
+  };
+};
+
+/**
+ * Require owner or admin role
+ */
+export const requireAdmin = requireRole('owner', 'admin');
+
+/**
+ * Require owner role only
+ */
+export const requireOwner = requireRole('owner');
+
+/**
+ * Optional authentication - doesn't fail if no token provided
+ */
+export const optionalAuth = async (
+  req: Request,
+  _res: Response,
+  next: NextFunction
+): Promise<void> => {
+  try {
+    const authHeader = req.headers.authorization;
+
+    if (!authHeader) {
+      next();
+      return;
+    }
+
+    const [type, token] = authHeader.split(' ');
+
+    if (type !== 'Bearer' || !token) {
+      next();
+      return;
+    }
+
+    const payload = jwt.verify(token, config.jwt.accessSecret) as AccessTokenPayload;
+
+    if (payload.type === 'access') {
+      req.user = payload;
+      req.tenantSchema = payload.schema_name;
+    }
+
+    next();
+  } catch {
+    // Ignore errors in optional auth
+    next();
+  }
+};
+
+export default authenticate;

apps/api/src/middleware/auth.ts

@@ -0,0 +1,178 @@
+import { Request, Response, NextFunction } from 'express';
+import { jwtService } from '../services/jwt.service.js';
+import { AccessTokenPayload, AuthenticationError, AuthorizationError, UserRole } from '../types/index.js';
+import { logger } from '../utils/logger.js';
+
+// ============================================================================
+// Extend Express Request Type
+// ============================================================================
+
+declare global {
+  namespace Express {
+    interface Request {
+      user?: AccessTokenPayload;
+      tenantSchema?: string;
+    }
+  }
+}
+
+// ============================================================================
+// Auth Middleware
+// ============================================================================
+
+/**
+ * Middleware to authenticate requests using JWT
+ */
+export const authenticate = async (
+  req: Request,
+  _res: Response,
+  next: NextFunction
+): Promise<void> => {
+  try {
+    const authHeader = req.headers.authorization;
+
+    if (!authHeader) {
+      throw new AuthenticationError('Token de autenticacion no proporcionado');
+    }
+
+    const parts = authHeader.split(' ');
+
+    if (parts.length !== 2 || parts[0] !== 'Bearer') {
+      throw new AuthenticationError('Formato de token invalido. Use: Bearer <token>');
+    }
+
+    const token = parts[1];
+
+    if (!token) {
+      throw new AuthenticationError('Token no proporcionado');
+    }
+
+    // Verify token
+    const payload = jwtService.verifyAccessToken(token);
+
+    // Attach user info to request
+    req.user = payload;
+    req.tenantSchema = payload.schema_name;
+
+    next();
+  } catch (error) {
+    next(error);
+  }
+};
+
+/**
+ * Middleware to optionally authenticate (doesn't fail if no token)
+ */
+export const optionalAuth = async (
+  req: Request,
+  _res: Response,
+  next: NextFunction
+): Promise<void> => {
+  try {
+    const authHeader = req.headers.authorization;
+
+    if (!authHeader) {
+      return next();
+    }
+
+    const parts = authHeader.split(' ');
+
+    if (parts.length !== 2 || parts[0] !== 'Bearer' || !parts[1]) {
+      return next();
+    }
+
+    try {
+      const payload = jwtService.verifyAccessToken(parts[1]);
+      req.user = payload;
+      req.tenantSchema = payload.schema_name;
+    } catch {
+      // Ignore token errors in optional auth
+      logger.debug('Optional auth failed', { error: 'Invalid token' });
+    }
+
+    next();
+  } catch (error) {
+    next(error);
+  }
+};
+
+/**
+ * Factory function to create role-based authorization middleware
+ */
+export const authorize = (...allowedRoles: UserRole[]) => {
+  return (req: Request, _res: Response, next: NextFunction): void => {
+    if (!req.user) {
+      return next(new AuthenticationError('No autenticado'));
+    }
+
+    if (!allowedRoles.includes(req.user.role)) {
+      logger.warn('Authorization failed', {
+        userId: req.user.sub,
+        userRole: req.user.role,
+        requiredRoles: allowedRoles,
+        path: req.path,
+      });
+      return next(new AuthorizationError('No tienes permisos para realizar esta accion'));
+    }
+
+    next();
+  };
+};
+
+/**
+ * Middleware to ensure user has owner role
+ */
+export const requireOwner = authorize('owner');
+
+/**
+ * Middleware to ensure user has admin or owner role
+ */
+export const requireAdmin = authorize('owner', 'admin');
+
+/**
+ * Middleware to ensure user has at least member role
+ */
+export const requireMember = authorize('owner', 'admin', 'member');
+
+/**
+ * Middleware to check if user can access a specific tenant
+ */
+export const requireTenantAccess = (
+  req: Request,
+  _res: Response,
+  next: NextFunction
+): void => {
+  if (!req.user) {
+    return next(new AuthenticationError('No autenticado'));
+  }
+
+  const tenantId = req.params.tenantId || req.body?.tenantId;
+
+  if (tenantId && tenantId !== req.user.tenant_id) {
+    logger.warn('Cross-tenant access attempt', {
+      userId: req.user.sub,
+      userTenantId: req.user.tenant_id,
+      requestedTenantId: tenantId,
+      path: req.path,
+    });
+    return next(new AuthorizationError('No tienes acceso a este tenant'));
+  }
+
+  next();
+};
+
+/**
+ * Rate limiting helper - checks if user has exceeded request limits
+ * This is a placeholder - actual rate limiting is handled by express-rate-limit
+ */
+export const checkRateLimit = (
+  req: Request,
+  _res: Response,
+  next: NextFunction
+): void => {
+  // This middleware can be extended to implement custom rate limiting logic
+  // For now, we rely on express-rate-limit configured in the main app
+  next();
+};
+
+export default authenticate;

apps/api/src/middleware/errorHandler.ts

@@ -0,0 +1,281 @@
+import { Request, Response, NextFunction, ErrorRequestHandler } from 'express';
+import { ZodError } from 'zod';
+import { AppError, ApiResponse, ApiError } from '../types/index.js';
+import { logger } from '../utils/logger.js';
+import { config } from '../config/index.js';
+
+// ============================================================================
+// Error Response Helpers
+// ============================================================================
+
+/**
+ * Format Zod validation errors into a readable format
+ */
+const formatZodError = (error: ZodError): Record<string, string[]> => {
+  const errors: Record<string, string[]> = {};
+
+  error.errors.forEach((err) => {
+    const path = err.path.join('.');
+    if (!errors[path]) {
+      errors[path] = [];
+    }
+    errors[path]?.push(err.message);
+  });
+
+  return errors;
+};
+
+/**
+ * Create a standardized error response
+ */
+const createErrorResponse = (
+  code: string,
+  message: string,
+  statusCode: number,
+  details?: Record<string, unknown>,
+  stack?: string
+): { statusCode: number; body: ApiResponse } => {
+  const error: ApiError = {
+    code,
+    message,
+  };
+
+  if (details) {
+    error.details = details;
+  }
+
+  // Include stack trace in development
+  if (stack && config.isDevelopment) {
+    error.stack = stack;
+  }
+
+  return {
+    statusCode,
+    body: {
+      success: false,
+      error,
+      meta: {
+        timestamp: new Date().toISOString(),
+      },
+    },
+  };
+};
+
+// ============================================================================
+// Error Handler Middleware
+// ============================================================================
+
+/**
+ * Global error handler middleware
+ * Catches all errors and returns a standardized response
+ */
+export const errorHandler: ErrorRequestHandler = (
+  err: Error,
+  req: Request,
+  res: Response,
+  _next: NextFunction
+): void => {
+  // Log the error
+  const logContext = {
+    error: err.message,
+    stack: err.stack,
+    path: req.path,
+    method: req.method,
+    userId: req.user?.sub,
+    tenantId: req.user?.tenant_id,
+    requestId: req.headers['x-request-id'],
+  };
+
+  // Handle known error types
+  if (err instanceof AppError) {
+    // Operational errors are expected and logged as warnings
+    if (err.isOperational) {
+      logger.warn('Operational error', logContext);
+    } else {
+      logger.error('Non-operational error', logContext);
+    }
+
+    const { statusCode, body } = createErrorResponse(
+      err.code,
+      err.message,
+      err.statusCode,
+      err.details,
+      err.stack
+    );
+
+    res.status(statusCode).json(body);
+    return;
+  }
+
+  // Handle Zod validation errors
+  if (err instanceof ZodError) {
+    logger.warn('Validation error', { ...logContext, validationErrors: err.errors });
+
+    const { statusCode, body } = createErrorResponse(
+      'VALIDATION_ERROR',
+      'Error de validacion',
+      400,
+      { fields: formatZodError(err) }
+    );
+
+    res.status(statusCode).json(body);
+    return;
+  }
+
+  // Handle JWT errors (in case they're not caught earlier)
+  if (err.name === 'JsonWebTokenError') {
+    logger.warn('JWT error', logContext);
+
+    const { statusCode, body } = createErrorResponse(
+      'INVALID_TOKEN',
+      'Token invalido',
+      401
+    );
+
+    res.status(statusCode).json(body);
+    return;
+  }
+
+  if (err.name === 'TokenExpiredError') {
+    logger.warn('Token expired', logContext);
+
+    const { statusCode, body } = createErrorResponse(
+      'TOKEN_EXPIRED',
+      'Token expirado',
+      401
+    );
+
+    res.status(statusCode).json(body);
+    return;
+  }
+
+  // Handle syntax errors (malformed JSON)
+  if (err instanceof SyntaxError && 'body' in err) {
+    logger.warn('Syntax error in request body', logContext);
+
+    const { statusCode, body } = createErrorResponse(
+      'INVALID_JSON',
+      'JSON invalido en el cuerpo de la solicitud',
+      400
+    );
+
+    res.status(statusCode).json(body);
+    return;
+  }
+
+  // Handle PostgreSQL errors
+  if ('code' in err && typeof (err as { code: unknown }).code === 'string') {
+    const pgError = err as { code: string; constraint?: string; detail?: string };
+
+    // Unique constraint violation
+    if (pgError.code === '23505') {
+      logger.warn('Database unique constraint violation', { ...logContext, constraint: pgError.constraint });
+
+      const { statusCode, body } = createErrorResponse(
+        'DUPLICATE_ENTRY',
+        'El registro ya existe',
+        409,
+        { constraint: pgError.constraint }
+      );
+
+      res.status(statusCode).json(body);
+      return;
+    }
+
+    // Foreign key violation
+    if (pgError.code === '23503') {
+      logger.warn('Database foreign key violation', { ...logContext, constraint: pgError.constraint });
+
+      const { statusCode, body } = createErrorResponse(
+        'REFERENCE_ERROR',
+        'Referencia invalida',
+        400,
+        { constraint: pgError.constraint }
+      );
+
+      res.status(statusCode).json(body);
+      return;
+    }
+
+    // Not null violation
+    if (pgError.code === '23502') {
+      logger.warn('Database not null violation', logContext);
+
+      const { statusCode, body } = createErrorResponse(
+        'MISSING_REQUIRED_FIELD',
+        'Campo requerido faltante',
+        400
+      );
+
+      res.status(statusCode).json(body);
+      return;
+    }
+
+    // Connection errors
+    if (pgError.code === 'ECONNREFUSED' || pgError.code === '57P01') {
+      logger.error('Database connection error', logContext);
+
+      const { statusCode, body } = createErrorResponse(
+        'DATABASE_ERROR',
+        'Error de conexion a la base de datos',
+        503
+      );
+
+      res.status(statusCode).json(body);
+      return;
+    }
+  }
+
+  // Unknown errors - log as error and return generic message
+  logger.error('Unhandled error', logContext);
+
+  const { statusCode, body } = createErrorResponse(
+    'INTERNAL_ERROR',
+    config.isProduction ? 'Error interno del servidor' : err.message,
+    500,
+    undefined,
+    err.stack
+  );
+
+  res.status(statusCode).json(body);
+};
+
+// ============================================================================
+// Not Found Handler
+// ============================================================================
+
+/**
+ * Handle 404 errors for undefined routes
+ */
+export const notFoundHandler = (req: Request, res: Response): void => {
+  logger.warn('Route not found', {
+    path: req.path,
+    method: req.method,
+    ip: req.ip,
+  });
+
+  const { body } = createErrorResponse(
+    'NOT_FOUND',
+    `Ruta no encontrada: ${req.method} ${req.path}`,
+    404
+  );
+
+  res.status(404).json(body);
+};
+
+// ============================================================================
+// Async Error Wrapper
+// ============================================================================
+
+/**
+ * Wrap async route handlers to catch errors
+ */
+export const catchAsync = (
+  fn: (req: Request, res: Response, next: NextFunction) => Promise<void>
+) => {
+  return (req: Request, res: Response, next: NextFunction): void => {
+    Promise.resolve(fn(req, res, next)).catch(next);
+  };
+};
+
+export default errorHandler;

apps/api/src/middleware/index.ts

@@ -0,0 +1,16 @@
+// Middleware exports
+
+// Authentication
+export { authenticate, optionalAuth, authorize, requireOwner, requireAdmin, requireMember, requireTenantAccess } from './auth.js';
+
+// Legacy auth middleware (for backward compatibility)
+export { authenticate as authenticateMiddleware, requireRole, requireAdmin as requireAdminLegacy, requireOwner as requireOwnerLegacy, optionalAuth as optionalAuthMiddleware } from './auth.middleware.js';
+
+// Tenant context
+export { tenantContext, getTenantClient, queryWithTenant, transactionWithTenant, validateTenantParam, getTenantPool } from './tenant.js';
+
+// Error handling
+export { errorHandler, notFoundHandler, catchAsync } from './errorHandler.js';
+
+// Validation
+export { validate, validateBody, validateQuery, validateParams, type ValidateOptions } from './validate.middleware.js';

apps/api/src/middleware/tenant.ts

@@ -0,0 +1,203 @@
+import { Request, Response, NextFunction } from 'express';
+import { Pool } from 'pg';
+import { config } from '../config/index.js';
+import { AppError, AuthenticationError, NotFoundError } from '../types/index.js';
+import { logger } from '../utils/logger.js';
+
+// ============================================================================
+// Database Pool for Tenant Operations
+// ============================================================================
+
+const pool = new Pool({
+  connectionString: config.database.url,
+  min: config.database.pool.min,
+  max: config.database.pool.max,
+});
+
+// ============================================================================
+// Extend Express Request Type
+// ============================================================================
+
+declare global {
+  namespace Express {
+    interface Request {
+      tenantSchema?: string;
+      tenantId?: string;
+      setTenantSchema?: (schema: string) => Promise<void>;
+    }
+  }
+}
+
+// ============================================================================
+// Tenant Context Middleware
+// ============================================================================
+
+/**
+ * Middleware to set the tenant schema for multi-tenant database operations
+ * This should be used AFTER the auth middleware
+ */
+export const tenantContext = async (
+  req: Request,
+  _res: Response,
+  next: NextFunction
+): Promise<void> => {
+  try {
+    // User should be set by auth middleware
+    if (!req.user) {
+      throw new AuthenticationError('Contexto de usuario no disponible');
+    }
+
+    const schemaName = req.user.schema_name;
+    const tenantId = req.user.tenant_id;
+
+    if (!schemaName || !tenantId) {
+      throw new AppError('Informacion de tenant no disponible', 'TENANT_INFO_MISSING', 500);
+    }
+
+    // Verify tenant exists and is active
+    const tenantResult = await pool.query(
+      'SELECT id, schema_name, is_active FROM public.tenants WHERE id = $1',
+      [tenantId]
+    );
+
+    const tenant = tenantResult.rows[0];
+
+    if (!tenant) {
+      throw new NotFoundError('Tenant');
+    }
+
+    if (!tenant.is_active) {
+      throw new AppError('Cuenta desactivada', 'TENANT_INACTIVE', 403);
+    }
+
+    // Verify schema exists
+    const schemaExists = await pool.query(
+      "SELECT schema_name FROM information_schema.schemata WHERE schema_name = $1",
+      [schemaName]
+    );
+
+    if (schemaExists.rows.length === 0) {
+      logger.error('Tenant schema not found', { tenantId, schemaName });
+      throw new AppError('Error de configuracion del tenant', 'SCHEMA_NOT_FOUND', 500);
+    }
+
+    // Set tenant info on request
+    req.tenantSchema = schemaName;
+    req.tenantId = tenantId;
+
+    // Helper function to execute queries in tenant context
+    req.setTenantSchema = async (schema: string) => {
+      await pool.query(`SET search_path TO "${schema}", public`);
+    };
+
+    logger.debug('Tenant context set', { tenantId, schemaName });
+
+    next();
+  } catch (error) {
+    next(error);
+  }
+};
+
+/**
+ * Get a database client with tenant schema set
+ */
+export const getTenantClient = async (schemaName: string) => {
+  const client = await pool.connect();
+
+  try {
+    // Set search path to tenant schema
+    await client.query(`SET search_path TO "${schemaName}", public`);
+    return client;
+  } catch (error) {
+    client.release();
+    throw error;
+  }
+};
+
+/**
+ * Execute a query within tenant context
+ */
+export const queryWithTenant = async <T>(
+  schemaName: string,
+  queryText: string,
+  values?: unknown[]
+): Promise<T[]> => {
+  const client = await getTenantClient(schemaName);
+
+  try {
+    const result = await client.query(queryText, values);
+    return result.rows as T[];
+  } finally {
+    client.release();
+  }
+};
+
+/**
+ * Execute a transaction within tenant context
+ */
+export const transactionWithTenant = async <T>(
+  schemaName: string,
+  callback: (client: ReturnType<typeof pool.connect> extends Promise<infer C> ? C : never) => Promise<T>
+): Promise<T> => {
+  const client = await getTenantClient(schemaName);
+
+  try {
+    await client.query('BEGIN');
+    const result = await callback(client);
+    await client.query('COMMIT');
+    return result;
+  } catch (error) {
+    await client.query('ROLLBACK');
+    throw error;
+  } finally {
+    client.release();
+  }
+};
+
+/**
+ * Middleware to validate tenant from URL parameter
+ * Useful for admin routes that need to access specific tenants
+ */
+export const validateTenantParam = async (
+  req: Request,
+  _res: Response,
+  next: NextFunction
+): Promise<void> => {
+  try {
+    const tenantId = req.params.tenantId;
+
+    if (!tenantId) {
+      throw new AppError('Tenant ID es requerido', 'TENANT_ID_REQUIRED', 400);
+    }
+
+    const tenantResult = await pool.query(
+      'SELECT id, schema_name, name, is_active FROM public.tenants WHERE id = $1',
+      [tenantId]
+    );
+
+    const tenant = tenantResult.rows[0];
+
+    if (!tenant) {
+      throw new NotFoundError('Tenant');
+    }
+
+    if (!tenant.is_active) {
+      throw new AppError('Tenant inactivo', 'TENANT_INACTIVE', 403);
+    }
+
+    // Set tenant info from param
+    req.tenantSchema = tenant.schema_name;
+    req.tenantId = tenant.id;
+
+    next();
+  } catch (error) {
+    next(error);
+  }
+};
+
+/**
+ * Helper to get the current tenant pool
+ */
+export const getTenantPool = () => pool;
+
+export default tenantContext;

apps/api/src/middleware/validate.middleware.ts

@@ -0,0 +1,70 @@
+/**
+ * Validation Middleware
+ *
+ * Validates request body, query, and params using Zod schemas
+ */
+
+import { Request, Response, NextFunction } from 'express';
+import { ZodSchema, ZodError } from 'zod';
+import { ValidationError } from '../types';
+
+export interface ValidateOptions {
+  body?: ZodSchema;
+  query?: ZodSchema;
+  params?: ZodSchema;
+}
+
+/**
+ * Validate request against Zod schemas
+ */
+export const validate = (schemas: ValidateOptions) => {
+  return async (req: Request, _res: Response, next: NextFunction): Promise<void> => {
+    try {
+      if (schemas.body) {
+        req.body = schemas.body.parse(req.body);
+      }
+
+      if (schemas.query) {
+        req.query = schemas.query.parse(req.query);
+      }
+
+      if (schemas.params) {
+        req.params = schemas.params.parse(req.params);
+      }
+
+      next();
+    } catch (error) {
+      if (error instanceof ZodError) {
+        const details = error.errors.reduce(
+          (acc, err) => {
+            const path = err.path.join('.');
+            acc[path] = err.message;
+            return acc;
+          },
+          {} as Record<string, string>
+        );
+
+        next(new ValidationError('Datos de entrada invalidos', details));
+      } else {
+        next(error);
+      }
+    }
+  };
+};
+
+/**
+ * Validate only request body
+ */
+export const validateBody = (schema: ZodSchema) => validate({ body: schema });
+
+/**
+ * Validate only query parameters
+ */
+export const validateQuery = (schema: ZodSchema) => validate({ query: schema });
+
+/**
+ * Validate only path parameters
+ */
+export const validateParams = (schema: ZodSchema) => validate({ params: schema });
+
+export default validate;

apps/api/src/routes/alerts.routes.ts

@@ -0,0 +1,453 @@
+/**
+ * Alerts Routes
+ *
+ * Handles system alerts and notifications
+ */
+
+import { Router, Request, Response, NextFunction } from 'express';
+import { z } from 'zod';
+import { authenticate } from '../middleware/auth.middleware';
+import { validate } from '../middleware/validate.middleware';
+import { getDatabase, TenantContext } from '@horux/database';
+import {
+  ApiResponse,
+  AppError,
+  NotFoundError,
+} from '../types';
+
+const router = Router();
+
+// ============================================================================
+// Validation Schemas
+// ============================================================================
+
+const AlertTypeEnum = z.enum([
+  'info',
+  'warning',
+  'error',
+  'success',
+  'payment_due',
+  'sync_error',
+  'budget_exceeded',
+  'low_balance',
+  'anomaly_detected',
+  'tax_reminder',
+  'cfdi_cancelled',
+  'recurring_expected',
+]);
+
+const AlertPriorityEnum = z.enum(['low', 'medium', 'high', 'critical']);
+const AlertStatusEnum = z.enum(['unread', 'read', 'dismissed', 'actioned']);
+
+const AlertFiltersSchema = z.object({
+  page: z.string().optional().transform((v) => (v ? parseInt(v, 10) : 1)),
+  limit: z.string().optional().transform((v) => (v ? Math.min(parseInt(v, 10), 100) : 20)),
+  type: AlertTypeEnum.optional(),
+  priority: AlertPriorityEnum.optional(),
+  status: AlertStatusEnum.optional(),
+  unreadOnly: z.string().optional().transform((v) => v === 'true'),
+  startDate: z.string().datetime().optional(),
+  endDate: z.string().datetime().optional(),
+});
+
+const AlertIdSchema = z.object({
+  id: z.string().uuid('ID de alerta invalido'),
+});
+
+// ============================================================================
+// Helper Functions
+// ============================================================================
+
+const getTenantContext = (req: Request): TenantContext => {
+  if (!req.user || !req.tenantSchema) {
+    throw new AppError('Contexto de tenant no disponible', 'TENANT_CONTEXT_ERROR', 500);
+  }
+  return {
+    tenantId: req.user.tenant_id,
+    schemaName: req.tenantSchema,
+    userId: req.user.sub,
+  };
+};
+
+// ============================================================================
+// Routes
+// ============================================================================
+
+/**
+ * GET /api/alerts
+ * List active alerts with filters
+ */
+router.get(
+  '/',
+  authenticate,
+  validate({ query: AlertFiltersSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const filters = req.query as z.infer<typeof AlertFiltersSchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Build filter conditions
+      const conditions: string[] = [];
+      const params: unknown[] = [];
+      let paramIndex = 1;
+
+      // Filter by user or global alerts
+      conditions.push(`(a.user_id = $${paramIndex} OR a.user_id IS NULL)`);
+      params.push(req.user!.sub);
+      paramIndex++;
+
+      if (filters.unreadOnly) {
+        conditions.push(`a.status = 'unread'`);
+      } else if (filters.status) {
+        conditions.push(`a.status = $${paramIndex++}`);
+        params.push(filters.status);
+      } else {
+        conditions.push(`a.status != 'dismissed'`);
+      }
+
+      if (filters.type) {
+        conditions.push(`a.type = $${paramIndex++}`);
+        params.push(filters.type);
+      }
+
+      if (filters.priority) {
+        conditions.push(`a.priority = $${paramIndex++}`);
+        params.push(filters.priority);
+      }
+
+      if (filters.startDate) {
+        conditions.push(`a.created_at >= $${paramIndex++}`);
+        params.push(filters.startDate);
+      }
+
+      if (filters.endDate) {
+        conditions.push(`a.created_at <= $${paramIndex++}`);
+        params.push(filters.endDate);
+      }
+
+      // Exclude expired alerts
+      conditions.push(`(a.expires_at IS NULL OR a.expires_at > NOW())`);
+
+      const whereClause = `WHERE ${conditions.join(' AND ')}`;
+      const offset = (filters.page - 1) * filters.limit;
+
+      // Get total count
+      const countQuery = `SELECT COUNT(*) as total FROM alerts a ${whereClause}`;
+      const countResult = await db.queryTenant<{ total: string }>(tenant, countQuery, params);
+      const total = parseInt(countResult.rows[0]?.total || '0', 10);
+
+      // Get unread count
+      const unreadQuery = `
+        SELECT COUNT(*) as unread
+        FROM alerts a
+        WHERE (a.user_id = $1 OR a.user_id IS NULL)
+          AND a.status = 'unread'
+          AND (a.expires_at IS NULL OR a.expires_at > NOW())
+      `;
+      const unreadResult = await db.queryTenant<{ unread: string }>(tenant, unreadQuery, [req.user!.sub]);
+      const unreadCount = parseInt(unreadResult.rows[0]?.unread || '0', 10);
+
+      // Get alerts
+      const dataQuery = `
+        SELECT
+          a.id,
+          a.type,
+          a.priority,
+          a.title,
+          a.message,
+          a.status,
+          a.action_url,
+          a.action_label,
+          a.metadata,
+          a.created_at,
+          a.read_at,
+          a.expires_at
+        FROM alerts a
+        ${whereClause}
+        ORDER BY
+          CASE a.priority
+            WHEN 'critical' THEN 1
+            WHEN 'high' THEN 2
+            WHEN 'medium' THEN 3
+            ELSE 4
+          END,
+          a.created_at DESC
+        LIMIT $${paramIndex} OFFSET $${paramIndex + 1}
+      `;
+
+      const dataResult = await db.queryTenant(tenant, dataQuery, [...params, filters.limit, offset]);
+
+      const response: ApiResponse = {
+        success: true,
+        data: dataResult.rows,
+        meta: {
+          page: filters.page,
+          limit: filters.limit,
+          total,
+          unreadCount,
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * GET /api/alerts/summary
+ * Get alert summary counts by type and priority
+ */
+router.get(
+  '/summary',
+  authenticate,
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      const query = `
+        SELECT
+          COUNT(*) FILTER (WHERE status = 'unread') as total_unread,
+          COUNT(*) FILTER (WHERE priority = 'critical' AND status = 'unread') as critical_unread,
+          COUNT(*) FILTER (WHERE priority = 'high' AND status = 'unread') as high_unread,
+          COUNT(*) FILTER (WHERE priority = 'medium' AND status = 'unread') as medium_unread,
+          COUNT(*) FILTER (WHERE priority = 'low' AND status = 'unread') as low_unread,
+          json_object_agg(
+            type,
+            type_count
+          ) FILTER (WHERE type IS NOT NULL) as by_type
+        FROM (
+          SELECT
+            priority,
+            status,
+            type,
+            COUNT(*) OVER (PARTITION BY type) as type_count
+          FROM alerts
+          WHERE (user_id = $1 OR user_id IS NULL)
+            AND status != 'dismissed'
+            AND (expires_at IS NULL OR expires_at > NOW())
+        ) sub
+      `;
+
+      const result = await db.queryTenant(tenant, query, [req.user!.sub]);
+
+      const summary = result.rows[0] || {
+        total_unread: 0,
+        critical_unread: 0,
+        high_unread: 0,
+        medium_unread: 0,
+        low_unread: 0,
+        by_type: {},
+      };
+
+      const response: ApiResponse = {
+        success: true,
+        data: {
+          unread: {
+            total: parseInt(summary.total_unread || '0', 10),
+            critical: parseInt(summary.critical_unread || '0', 10),
+            high: parseInt(summary.high_unread || '0', 10),
+            medium: parseInt(summary.medium_unread || '0', 10),
+            low: parseInt(summary.low_unread || '0', 10),
+          },
+          byType: summary.by_type || {},
+        },
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * GET /api/alerts/:id
+ * Get a single alert
+ */
+router.get(
+  '/:id',
+  authenticate,
+  validate({ params: AlertIdSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      const query = `
+        SELECT *
+        FROM alerts
+        WHERE id = $1 AND (user_id = $2 OR user_id IS NULL)
+      `;
+
+      const result = await db.queryTenant(tenant, query, [id, req.user!.sub]);
+
+      if (result.rows.length === 0) {
+        throw new NotFoundError('Alerta');
+      }
+
+      const response: ApiResponse = {
+        success: true,
+        data: result.rows[0],
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * PUT /api/alerts/:id/read
+ * Mark alert as read
+ */
+router.put(
+  '/:id/read',
+  authenticate,
+  validate({ params: AlertIdSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Check if alert exists and belongs to user
+      const existingCheck = await db.queryTenant(
+        tenant,
+        'SELECT id, status FROM alerts WHERE id = $1 AND (user_id = $2 OR user_id IS NULL)',
+        [id, req.user!.sub]
+      );
+
+      if (existingCheck.rows.length === 0) {
+        throw new NotFoundError('Alerta');
+      }
+
+      // Update to read
+      const updateQuery = `
+        UPDATE alerts
+        SET status = 'read', read_at = NOW(), updated_at = NOW()
+        WHERE id = $1
+        RETURNING *
+      `;
+
+      const result = await db.queryTenant(tenant, updateQuery, [id]);
+
+      const response: ApiResponse = {
+        success: true,
+        data: result.rows[0],
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * PUT /api/alerts/:id/dismiss
+ * Dismiss an alert
+ */
+router.put(
+  '/:id/dismiss',
+  authenticate,
+  validate({ params: AlertIdSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Check if alert exists and belongs to user
+      const existingCheck = await db.queryTenant(
+        tenant,
+        'SELECT id, status FROM alerts WHERE id = $1 AND (user_id = $2 OR user_id IS NULL)',
+        [id, req.user!.sub]
+      );
+
+      if (existingCheck.rows.length === 0) {
+        throw new NotFoundError('Alerta');
+      }
+
+      // Update to dismissed
+      const updateQuery = `
+        UPDATE alerts
+        SET status = 'dismissed', dismissed_at = NOW(), dismissed_by = $2, updated_at = NOW()
+        WHERE id = $1
+        RETURNING *
+      `;
+
+      const result = await db.queryTenant(tenant, updateQuery, [id, req.user!.sub]);
+
+      const response: ApiResponse = {
+        success: true,
+        data: result.rows[0],
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * PUT /api/alerts/read-all
+ * Mark all alerts as read
+ */
+router.put(
+  '/read-all',
+  authenticate,
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      const updateQuery = `
+        UPDATE alerts
+        SET status = 'read', read_at = NOW(), updated_at = NOW()
+        WHERE (user_id = $1 OR user_id IS NULL)
+          AND status = 'unread'
+          AND (expires_at IS NULL OR expires_at > NOW())
+        RETURNING id
+      `;
+
+      const result = await db.queryTenant(tenant, updateQuery, [req.user!.sub]);
+
+      const response: ApiResponse = {
+        success: true,
+        data: {
+          updatedCount: result.rowCount || 0,
+          updatedIds: result.rows.map(r => r.id),
+        },
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+export default router;

apps/api/src/routes/auth.routes.ts

@@ -0,0 +1,324 @@
+import { Router, Request, Response } from 'express';
+import { authService } from '../services/auth.service.js';
+import { authenticate, requireMember } from '../middleware/auth.js';
+import { tenantContext } from '../middleware/tenant.js';
+import { asyncHandler } from '../utils/asyncHandler.js';
+import { logger, auditLog } from '../utils/logger.js';
+import {
+  RegisterSchema,
+  LoginSchema,
+  RefreshTokenSchema,
+  ResetPasswordRequestSchema,
+  ResetPasswordSchema,
+  ChangePasswordSchema,
+  ValidationError,
+  ApiResponse,
+} from '../types/index.js';
+
+// ============================================================================
+// Router Setup
+// ============================================================================
+
+const router = Router();
+
+// ============================================================================
+// Helper Functions
+// ============================================================================
+
+/**
+ * Extract client info from request
+ */
+const getClientInfo = (req: Request) => ({
+  userAgent: req.headers['user-agent'],
+  ipAddress: req.ip || req.socket.remoteAddress,
+});
+
+/**
+ * Create success response
+ */
+const successResponse = <T>(data: T, meta?: Record<string, unknown>): ApiResponse<T> => ({
+  success: true,
+  data,
+  meta: {
+    timestamp: new Date().toISOString(),
+    ...meta,
+  },
+});
+
+// ============================================================================
+// Public Routes
+// ============================================================================
+
+/**
+ * POST /api/v1/auth/register
+ * Register a new user and create their organization
+ */
+router.post(
+  '/register',
+  asyncHandler(async (req: Request, res: Response) => {
+    // Validate input
+    const parseResult = RegisterSchema.safeParse(req.body);
+
+    if (!parseResult.success) {
+      throw new ValidationError('Datos de registro invalidos', {
+        errors: parseResult.error.errors,
+      });
+    }
+
+    const { user, tokens } = await authService.register(parseResult.data);
+
+    logger.info('User registered via API', { userId: user.id, email: user.email });
+
+    res.status(201).json(
+      successResponse({
+        user,
+        tokens: {
+          accessToken: tokens.accessToken,
+          refreshToken: tokens.refreshToken,
+          expiresIn: tokens.expiresIn,
+          tokenType: 'Bearer',
+        },
+      })
+    );
+  })
+);
+
+/**
+ * POST /api/v1/auth/login
+ * Authenticate user and return tokens
+ */
+router.post(
+  '/login',
+  asyncHandler(async (req: Request, res: Response) => {
+    // Validate input
+    const parseResult = LoginSchema.safeParse(req.body);
+
+    if (!parseResult.success) {
+      throw new ValidationError('Credenciales invalidas', {
+        errors: parseResult.error.errors,
+      });
+    }
+
+    const { userAgent, ipAddress } = getClientInfo(req);
+    const { user, tenant, tokens } = await authService.login(
+      parseResult.data,
+      userAgent,
+      ipAddress
+    );
+
+    res.json(
+      successResponse({
+        user,
+        tenant,
+        tokens: {
+          accessToken: tokens.accessToken,
+          refreshToken: tokens.refreshToken,
+          expiresIn: tokens.expiresIn,
+          tokenType: 'Bearer',
+        },
+      })
+    );
+  })
+);
+
+/**
+ * POST /api/v1/auth/refresh
+ * Refresh access token using refresh token
+ */
+router.post(
+  '/refresh',
+  asyncHandler(async (req: Request, res: Response) => {
+    // Validate input
+    const parseResult = RefreshTokenSchema.safeParse(req.body);
+
+    if (!parseResult.success) {
+      throw new ValidationError('Refresh token invalido', {
+        errors: parseResult.error.errors,
+      });
+    }
+
+    const tokens = await authService.refreshToken(parseResult.data.refreshToken);
+
+    res.json(
+      successResponse({
+        tokens: {
+          accessToken: tokens.accessToken,
+          refreshToken: tokens.refreshToken,
+          expiresIn: tokens.expiresIn,
+          tokenType: 'Bearer',
+        },
+      })
+    );
+  })
+);
+
+/**
+ * POST /api/v1/auth/logout
+ * Invalidate the current session
+ */
+router.post(
+  '/logout',
+  asyncHandler(async (req: Request, res: Response) => {
+    const refreshToken = req.body?.refreshToken;
+
+    if (refreshToken) {
+      await authService.logout(refreshToken);
+    }
+
+    res.json(successResponse({ message: 'Sesion cerrada exitosamente' }));
+  })
+);
+
+/**
+ * POST /api/v1/auth/forgot-password
+ * Request password reset email
+ */
+router.post(
+  '/forgot-password',
+  asyncHandler(async (req: Request, res: Response) => {
+    // Validate input
+    const parseResult = ResetPasswordRequestSchema.safeParse(req.body);
+
+    if (!parseResult.success) {
+      throw new ValidationError('Email invalido', {
+        errors: parseResult.error.errors,
+      });
+    }
+
+    await authService.requestPasswordReset(parseResult.data.email);
+
+    // Always return success to prevent email enumeration
+    res.json(
+      successResponse({
+        message: 'Si el email existe, recibiras instrucciones para restablecer tu contrasena',
+      })
+    );
+  })
+);
+
+/**
+ * POST /api/v1/auth/reset-password
+ * Reset password using token
+ */
+router.post(
+  '/reset-password',
+  asyncHandler(async (req: Request, res: Response) => {
+    // Validate input
+    const parseResult = ResetPasswordSchema.safeParse(req.body);
+
+    if (!parseResult.success) {
+      throw new ValidationError('Datos invalidos', {
+        errors: parseResult.error.errors,
+      });
+    }
+
+    await authService.resetPassword(parseResult.data.token, parseResult.data.password);
+
+    res.json(
+      successResponse({
+        message: 'Contrasena restablecida exitosamente. Por favor inicia sesion con tu nueva contrasena.',
+      })
+    );
+  })
+);
+
+// ============================================================================
+// Protected Routes (require authentication)
+// ============================================================================
+
+/**
+ * GET /api/v1/auth/me
+ * Get current user profile
+ */
+router.get(
+  '/me',
+  authenticate,
+  tenantContext,
+  asyncHandler(async (req: Request, res: Response) => {
+    const userId = req.user!.sub;
+    const profile = await authService.getProfile(userId);
+
+    res.json(successResponse(profile));
+  })
+);
+
+/**
+ * POST /api/v1/auth/change-password
+ * Change password for authenticated user
+ */
+router.post(
+  '/change-password',
+  authenticate,
+  tenantContext,
+  asyncHandler(async (req: Request, res: Response) => {
+    // Validate input
+    const parseResult = ChangePasswordSchema.safeParse(req.body);
+
+    if (!parseResult.success) {
+      throw new ValidationError('Datos invalidos', {
+        errors: parseResult.error.errors,
+      });
+    }
+
+    const userId = req.user!.sub;
+
+    await authService.changePassword(
+      userId,
+      parseResult.data.currentPassword,
+      parseResult.data.newPassword
+    );
+
+    res.json(
+      successResponse({
+        message: 'Contrasena actualizada exitosamente',
+      })
+    );
+  })
+);
+
+/**
+ * POST /api/v1/auth/logout-all
+ * Logout from all sessions
+ */
+router.post(
+  '/logout-all',
+  authenticate,
+  tenantContext,
+  asyncHandler(async (req: Request, res: Response) => {
+    const userId = req.user!.sub;
+    const tenantId = req.user!.tenant_id;
+
+    const sessionsDeleted = await authService.logoutAll(userId, tenantId);
+
+    res.json(
+      successResponse({
+        message: 'Todas las sesiones han sido cerradas',
+        sessionsDeleted,
+      })
+    );
+  })
+);
+
+/**
+ * GET /api/v1/auth/verify
+ * Verify if current token is valid
+ */
+router.get(
+  '/verify',
+  authenticate,
+  asyncHandler(async (req: Request, res: Response) => {
+    res.json(
+      successResponse({
+        valid: true,
+        user: {
+          id: req.user!.sub,
+          email: req.user!.email,
+          role: req.user!.role,
+          tenantId: req.user!.tenant_id,
+        },
+      })
+    );
+  })
+);
+
+export default router;

apps/api/src/routes/categories.routes.ts

@@ -0,0 +1,596 @@
+/**
+ * Categories Routes
+ *
+ * CRUD operations for transaction categories
+ */
+
+import { Router, Request, Response, NextFunction } from 'express';
+import { z } from 'zod';
+import { authenticate } from '../middleware/auth.middleware';
+import { validate } from '../middleware/validate.middleware';
+import { getDatabase, TenantContext } from '@horux/database';
+import {
+  ApiResponse,
+  AppError,
+  NotFoundError,
+  ValidationError,
+  ConflictError,
+} from '../types';
+
+const router = Router();
+
+// ============================================================================
+// Validation Schemas
+// ============================================================================
+
+const CategoryTypeEnum = z.enum(['income', 'expense', 'both']);
+
+const CategoryFiltersSchema = z.object({
+  type: CategoryTypeEnum.optional(),
+  search: z.string().optional(),
+  parentId: z.string().uuid().optional().nullable(),
+  includeInactive: z.string().optional().transform((v) => v === 'true'),
+});
+
+const CategoryIdSchema = z.object({
+  id: z.string().uuid('ID de categoria invalido'),
+});
+
+const CreateCategorySchema = z.object({
+  name: z.string().min(1).max(100),
+  description: z.string().max(500).optional(),
+  type: CategoryTypeEnum,
+  color: z.string().regex(/^#[0-9A-Fa-f]{6}$/, 'Color debe ser un codigo hexadecimal valido').optional(),
+  icon: z.string().max(50).optional(),
+  parentId: z.string().uuid().optional().nullable(),
+  budget: z.number().positive().optional().nullable(),
+  isSystem: z.boolean().optional().default(false),
+  sortOrder: z.number().int().optional(),
+  metadata: z.record(z.unknown()).optional(),
+});
+
+const UpdateCategorySchema = z.object({
+  name: z.string().min(1).max(100).optional(),
+  description: z.string().max(500).optional().nullable(),
+  type: CategoryTypeEnum.optional(),
+  color: z.string().regex(/^#[0-9A-Fa-f]{6}$/, 'Color debe ser un codigo hexadecimal valido').optional(),
+  icon: z.string().max(50).optional().nullable(),
+  parentId: z.string().uuid().optional().nullable(),
+  budget: z.number().positive().optional().nullable(),
+  isActive: z.boolean().optional(),
+  sortOrder: z.number().int().optional(),
+  metadata: z.record(z.unknown()).optional(),
+});
+
+// ============================================================================
+// Helper Functions
+// ============================================================================
+
+const getTenantContext = (req: Request): TenantContext => {
+  if (!req.user || !req.tenantSchema) {
+    throw new AppError('Contexto de tenant no disponible', 'TENANT_CONTEXT_ERROR', 500);
+  }
+  return {
+    tenantId: req.user.tenant_id,
+    schemaName: req.tenantSchema,
+    userId: req.user.sub,
+  };
+};
+
+// ============================================================================
+// Routes
+// ============================================================================
+
+/**
+ * GET /api/categories
+ * List all categories with optional filters
+ */
+router.get(
+  '/',
+  authenticate,
+  validate({ query: CategoryFiltersSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const filters = req.query as z.infer<typeof CategoryFiltersSchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Build filter conditions
+      const conditions: string[] = [];
+      const params: unknown[] = [];
+      let paramIndex = 1;
+
+      if (!filters.includeInactive) {
+        conditions.push('c.is_active = true');
+      }
+
+      if (filters.type) {
+        conditions.push(`(c.type = $${paramIndex} OR c.type = 'both')`);
+        params.push(filters.type);
+        paramIndex++;
+      }
+
+      if (filters.search) {
+        conditions.push(`(c.name ILIKE $${paramIndex} OR c.description ILIKE $${paramIndex})`);
+        params.push(`%${filters.search}%`);
+        paramIndex++;
+      }
+
+      if (filters.parentId !== undefined) {
+        if (filters.parentId === null) {
+          conditions.push('c.parent_id IS NULL');
+        } else {
+          conditions.push(`c.parent_id = $${paramIndex++}`);
+          params.push(filters.parentId);
+        }
+      }
+
+      const whereClause = conditions.length > 0 ? `WHERE ${conditions.join(' AND ')}` : '';
+
+      // Get categories with transaction counts and subcategory info
+      const query = `
+        WITH RECURSIVE category_tree AS (
+          SELECT
+            c.id,
+            c.name,
+            c.description,
+            c.type,
+            c.color,
+            c.icon,
+            c.parent_id,
+            c.budget,
+            c.is_system,
+            c.is_active,
+            c.sort_order,
+            c.created_at,
+            c.updated_at,
+            0 as level,
+            ARRAY[c.id] as path
+          FROM categories c
+          WHERE c.parent_id IS NULL
+          ${conditions.length > 0 ? 'AND ' + conditions.filter(c => !c.includes('parent_id')).join(' AND ') : ''}
+
+          UNION ALL
+
+          SELECT
+            c.id,
+            c.name,
+            c.description,
+            c.type,
+            c.color,
+            c.icon,
+            c.parent_id,
+            c.budget,
+            c.is_system,
+            c.is_active,
+            c.sort_order,
+            c.created_at,
+            c.updated_at,
+            ct.level + 1,
+            ct.path || c.id
+          FROM categories c
+          JOIN category_tree ct ON c.parent_id = ct.id
+          WHERE c.is_active = true OR $${paramIndex} = true
+        )
+        SELECT
+          ct.*,
+          COALESCE(stats.transaction_count, 0) as transaction_count,
+          COALESCE(stats.total_amount, 0) as total_amount,
+          COALESCE(stats.last_30_days_amount, 0) as last_30_days_amount,
+          (
+            SELECT json_agg(
+              json_build_object('id', sub.id, 'name', sub.name, 'color', sub.color, 'icon', sub.icon)
+            )
+            FROM categories sub
+            WHERE sub.parent_id = ct.id AND sub.is_active = true
+          ) as subcategories
+        FROM category_tree ct
+        LEFT JOIN LATERAL (
+          SELECT
+            COUNT(*) as transaction_count,
+            SUM(amount) as total_amount,
+            SUM(CASE WHEN date >= NOW() - INTERVAL '30 days' THEN amount ELSE 0 END) as last_30_days_amount
+          FROM transactions
+          WHERE category_id = ct.id
+        ) stats ON true
+        ORDER BY ct.sort_order, ct.name
+      `;
+
+      params.push(filters.includeInactive || false);
+
+      const result = await db.queryTenant(tenant, query, params);
+
+      // Build hierarchical structure
+      const categoriesMap = new Map<string, unknown>();
+      const rootCategories: unknown[] = [];
+
+      for (const row of result.rows) {
+        categoriesMap.set(row.id, { ...row, children: [] });
+      }
+
+      for (const row of result.rows) {
+        const category = categoriesMap.get(row.id);
+        if (row.parent_id && categoriesMap.has(row.parent_id)) {
+          const parent = categoriesMap.get(row.parent_id) as { children: unknown[] };
+          parent.children.push(category);
+        } else if (!row.parent_id) {
+          rootCategories.push(category);
+        }
+      }
+
+      const response: ApiResponse = {
+        success: true,
+        data: {
+          categories: result.rows,
+          tree: rootCategories,
+        },
+        meta: {
+          total: result.rows.length,
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * GET /api/categories/:id
+ * Get a single category by ID
+ */
+router.get(
+  '/:id',
+  authenticate,
+  validate({ params: CategoryIdSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      const query = `
+        SELECT
+          c.*,
+          json_build_object('id', p.id, 'name', p.name, 'color', p.color) as parent,
+          (
+            SELECT json_agg(
+              json_build_object('id', sub.id, 'name', sub.name, 'color', sub.color, 'icon', sub.icon)
+            )
+            FROM categories sub
+            WHERE sub.parent_id = c.id AND sub.is_active = true
+          ) as subcategories,
+          (
+            SELECT json_build_object(
+              'transaction_count', COUNT(*),
+              'total_amount', COALESCE(SUM(amount), 0),
+              'income_amount', COALESCE(SUM(CASE WHEN type = 'income' THEN amount ELSE 0 END), 0),
+              'expense_amount', COALESCE(SUM(CASE WHEN type = 'expense' THEN amount ELSE 0 END), 0),
+              'last_30_days', COALESCE(SUM(CASE WHEN date >= NOW() - INTERVAL '30 days' THEN amount ELSE 0 END), 0),
+              'first_transaction', MIN(date),
+              'last_transaction', MAX(date)
+            )
+            FROM transactions
+            WHERE category_id = c.id
+          ) as statistics
+        FROM categories c
+        LEFT JOIN categories p ON c.parent_id = p.id
+        WHERE c.id = $1
+      `;
+
+      const result = await db.queryTenant(tenant, query, [id]);
+
+      if (result.rows.length === 0) {
+        throw new NotFoundError('Categoria');
+      }
+
+      const response: ApiResponse = {
+        success: true,
+        data: result.rows[0],
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * POST /api/categories
+ * Create a new category
+ */
+router.post(
+  '/',
+  authenticate,
+  validate({ body: CreateCategorySchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const data = req.body as z.infer<typeof CreateCategorySchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Check for duplicate name at same level
+      const duplicateQuery = data.parentId
+        ? 'SELECT id FROM categories WHERE name = $1 AND parent_id = $2 AND is_active = true'
+        : 'SELECT id FROM categories WHERE name = $1 AND parent_id IS NULL AND is_active = true';
+
+      const duplicateParams = data.parentId ? [data.name, data.parentId] : [data.name];
+      const duplicateCheck = await db.queryTenant(tenant, duplicateQuery, duplicateParams);
+
+      if (duplicateCheck.rows.length > 0) {
+        throw new ConflictError('Ya existe una categoria con este nombre');
+      }
+
+      // Verify parent exists if provided
+      if (data.parentId) {
+        const parentCheck = await db.queryTenant(
+          tenant,
+          'SELECT id FROM categories WHERE id = $1 AND is_active = true',
+          [data.parentId]
+        );
+        if (parentCheck.rows.length === 0) {
+          throw new ValidationError('Categoria padre no encontrada', { parentId: 'No existe' });
+        }
+      }
+
+      // Get next sort order if not provided
+      let sortOrder = data.sortOrder;
+      if (sortOrder === undefined) {
+        const sortQuery = data.parentId
+          ? 'SELECT COALESCE(MAX(sort_order), 0) + 1 as next_order FROM categories WHERE parent_id = $1'
+          : 'SELECT COALESCE(MAX(sort_order), 0) + 1 as next_order FROM categories WHERE parent_id IS NULL';
+
+        const sortParams = data.parentId ? [data.parentId] : [];
+        const sortResult = await db.queryTenant<{ next_order: number }>(tenant, sortQuery, sortParams);
+        sortOrder = sortResult.rows[0]?.next_order || 1;
+      }
+
+      const insertQuery = `
+        INSERT INTO categories (
+          name, description, type, color, icon, parent_id,
+          budget, is_system, sort_order, metadata, created_by
+        )
+        VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11)
+        RETURNING *
+      `;
+
+      const result = await db.queryTenant(tenant, insertQuery, [
+        data.name,
+        data.description || null,
+        data.type,
+        data.color || '#6B7280',
+        data.icon || null,
+        data.parentId || null,
+        data.budget || null,
+        data.isSystem || false,
+        sortOrder,
+        data.metadata || {},
+        req.user!.sub,
+      ]);
+
+      const response: ApiResponse = {
+        success: true,
+        data: result.rows[0],
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.status(201).json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * PUT /api/categories/:id
+ * Update a category
+ */
+router.put(
+  '/:id',
+  authenticate,
+  validate({ params: CategoryIdSchema, body: UpdateCategorySchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const data = req.body as z.infer<typeof UpdateCategorySchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Check if category exists
+      const existingCheck = await db.queryTenant(
+        tenant,
+        'SELECT id, is_system, name, parent_id FROM categories WHERE id = $1',
+        [id]
+      );
+
+      if (existingCheck.rows.length === 0) {
+        throw new NotFoundError('Categoria');
+      }
+
+      const existing = existingCheck.rows[0];
+
+      // Prevent modification of system categories (except budget)
+      if (existing.is_system) {
+        const allowedFields = ['budget', 'sortOrder'];
+        const attemptedFields = Object.keys(data);
+        const disallowedFields = attemptedFields.filter(f => !allowedFields.includes(f));
+
+        if (disallowedFields.length > 0) {
+          throw new ValidationError('No se pueden modificar categorias del sistema', {
+            fields: disallowedFields,
+          });
+        }
+      }
+
+      // Check for duplicate name if changing name
+      if (data.name && data.name !== existing.name) {
+        const parentId = data.parentId !== undefined ? data.parentId : existing.parent_id;
+        const duplicateQuery = parentId
+          ? 'SELECT id FROM categories WHERE name = $1 AND parent_id = $2 AND id != $3 AND is_active = true'
+          : 'SELECT id FROM categories WHERE name = $1 AND parent_id IS NULL AND id != $2 AND is_active = true';
+
+        const duplicateParams = parentId ? [data.name, parentId, id] : [data.name, id];
+        const duplicateCheck = await db.queryTenant(tenant, duplicateQuery, duplicateParams);
+
+        if (duplicateCheck.rows.length > 0) {
+          throw new ConflictError('Ya existe una categoria con este nombre');
+        }
+      }
+
+      // Prevent circular parent reference
+      if (data.parentId === id) {
+        throw new ValidationError('Una categoria no puede ser su propio padre');
+      }
+
+      // Verify parent exists if changing
+      if (data.parentId) {
+        const parentCheck = await db.queryTenant(
+          tenant,
+          'SELECT id FROM categories WHERE id = $1 AND is_active = true',
+          [data.parentId]
+        );
+        if (parentCheck.rows.length === 0) {
+          throw new ValidationError('Categoria padre no encontrada', { parentId: 'No existe' });
+        }
+      }
+
+      // Build update query dynamically
+      const updates: string[] = [];
+      const params: unknown[] = [];
+      let paramIndex = 1;
+
+      const fieldMappings: Record<string, string> = {
+        name: 'name',
+        description: 'description',
+        type: 'type',
+        color: 'color',
+        icon: 'icon',
+        parentId: 'parent_id',
+        budget: 'budget',
+        isActive: 'is_active',
+        sortOrder: 'sort_order',
+        metadata: 'metadata',
+      };
+
+      for (const [key, column] of Object.entries(fieldMappings)) {
+        if (data[key as keyof typeof data] !== undefined) {
+          updates.push(`${column} = $${paramIndex++}`);
+          params.push(data[key as keyof typeof data]);
+        }
+      }
+
+      if (updates.length === 0) {
+        throw new ValidationError('No hay campos para actualizar');
+      }
+
+      updates.push(`updated_at = NOW()`);
+      params.push(id);
+
+      const updateQuery = `
+        UPDATE categories
+        SET ${updates.join(', ')}
+        WHERE id = $${paramIndex}
+        RETURNING *
+      `;
+
+      const result = await db.queryTenant(tenant, updateQuery, params);
+
+      const response: ApiResponse = {
+        success: true,
+        data: result.rows[0],
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * DELETE /api/categories/:id
+ * Soft delete a category
+ */
+router.delete(
+  '/:id',
+  authenticate,
+  validate({ params: CategoryIdSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Check if category exists
+      const existingCheck = await db.queryTenant(
+        tenant,
+        'SELECT id, is_system FROM categories WHERE id = $1 AND is_active = true',
+        [id]
+      );
+
+      if (existingCheck.rows.length === 0) {
+        throw new NotFoundError('Categoria');
+      }
+
+      // Prevent deletion of system categories
+      if (existingCheck.rows[0].is_system) {
+        throw new ValidationError('No se pueden eliminar categorias del sistema');
+      }
+
+      // Check for subcategories
+      const subcategoryCheck = await db.queryTenant(
+        tenant,
+        'SELECT id FROM categories WHERE parent_id = $1 AND is_active = true LIMIT 1',
+        [id]
+      );
+
+      if (subcategoryCheck.rows.length > 0) {
+        throw new ValidationError('No se puede eliminar una categoria con subcategorias activas');
+      }
+
+      // Check for linked transactions
+      const transactionCheck = await db.queryTenant(
+        tenant,
+        'SELECT id FROM transactions WHERE category_id = $1 LIMIT 1',
+        [id]
+      );
+
+      if (transactionCheck.rows.length > 0) {
+        // Soft delete - just mark as inactive
+        await db.queryTenant(
+          tenant,
+          'UPDATE categories SET is_active = false, updated_at = NOW() WHERE id = $1',
+          [id]
+        );
+      } else {
+        // Hard delete if no transactions
+        await db.queryTenant(tenant, 'DELETE FROM categories WHERE id = $1', [id]);
+      }
+
+      const response: ApiResponse = {
+        success: true,
+        data: { deleted: true, id },
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+export default router;

apps/api/src/routes/cfdis.routes.ts

@@ -0,0 +1,514 @@
+/**
+ * CFDIs Routes
+ *
+ * Handles CFDI (Comprobante Fiscal Digital por Internet) operations
+ */
+
+import { Router, Request, Response, NextFunction } from 'express';
+import { z } from 'zod';
+import { authenticate } from '../middleware/auth.middleware';
+import { validate } from '../middleware/validate.middleware';
+import { getDatabase, TenantContext } from '@horux/database';
+import {
+  ApiResponse,
+  AppError,
+  NotFoundError,
+} from '../types';
+
+const router = Router();
+
+// ============================================================================
+// Validation Schemas
+// ============================================================================
+
+const CfdiTypeEnum = z.enum(['ingreso', 'egreso', 'traslado', 'nomina', 'pago']);
+const CfdiStatusEnum = z.enum(['vigente', 'cancelado', 'pendiente']);
+
+const PaginationSchema = z.object({
+  page: z.string().optional().transform((v) => (v ? parseInt(v, 10) : 1)),
+  limit: z.string().optional().transform((v) => (v ? Math.min(parseInt(v, 10), 100) : 20)),
+});
+
+const CfdiFiltersSchema = PaginationSchema.extend({
+  tipo: CfdiTypeEnum.optional(),
+  estado: CfdiStatusEnum.optional(),
+  startDate: z.string().datetime().optional(),
+  endDate: z.string().datetime().optional(),
+  rfcEmisor: z.string().optional(),
+  rfcReceptor: z.string().optional(),
+  minTotal: z.string().optional().transform((v) => (v ? parseFloat(v) : undefined)),
+  maxTotal: z.string().optional().transform((v) => (v ? parseFloat(v) : undefined)),
+  search: z.string().optional(),
+  sortBy: z.enum(['fecha', 'total', 'created_at']).optional().default('fecha'),
+  sortOrder: z.enum(['asc', 'desc']).optional().default('desc'),
+});
+
+const CfdiIdSchema = z.object({
+  id: z.string().uuid('ID de CFDI invalido'),
+});
+
+const SummaryQuerySchema = z.object({
+  startDate: z.string().datetime(),
+  endDate: z.string().datetime(),
+  groupBy: z.enum(['day', 'week', 'month']).optional().default('month'),
+});
+
+const SyncBodySchema = z.object({
+  startDate: z.string().datetime().optional(),
+  endDate: z.string().datetime().optional(),
+  tipoComprobante: CfdiTypeEnum.optional(),
+  force: z.boolean().optional().default(false),
+});
+
+// ============================================================================
+// Helper Functions
+// ============================================================================
+
+const getTenantContext = (req: Request): TenantContext => {
+  if (!req.user || !req.tenantSchema) {
+    throw new AppError('Contexto de tenant no disponible', 'TENANT_CONTEXT_ERROR', 500);
+  }
+  return {
+    tenantId: req.user.tenant_id,
+    schemaName: req.tenantSchema,
+    userId: req.user.sub,
+  };
+};
+
+// ============================================================================
+// Routes
+// ============================================================================
+
+/**
+ * GET /api/cfdis
+ * List CFDIs with filters and pagination
+ */
+router.get(
+  '/',
+  authenticate,
+  validate({ query: CfdiFiltersSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const filters = req.query as z.infer<typeof CfdiFiltersSchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Build filter conditions
+      const conditions: string[] = [];
+      const params: unknown[] = [];
+      let paramIndex = 1;
+
+      if (filters.tipo) {
+        conditions.push(`c.tipo_comprobante = $${paramIndex++}`);
+        params.push(filters.tipo);
+      }
+
+      if (filters.estado) {
+        conditions.push(`c.estado = $${paramIndex++}`);
+        params.push(filters.estado);
+      }
+
+      if (filters.startDate) {
+        conditions.push(`c.fecha >= $${paramIndex++}`);
+        params.push(filters.startDate);
+      }
+
+      if (filters.endDate) {
+        conditions.push(`c.fecha <= $${paramIndex++}`);
+        params.push(filters.endDate);
+      }
+
+      if (filters.rfcEmisor) {
+        conditions.push(`c.rfc_emisor ILIKE $${paramIndex++}`);
+        params.push(`%${filters.rfcEmisor}%`);
+      }
+
+      if (filters.rfcReceptor) {
+        conditions.push(`c.rfc_receptor ILIKE $${paramIndex++}`);
+        params.push(`%${filters.rfcReceptor}%`);
+      }
+
+      if (filters.minTotal !== undefined) {
+        conditions.push(`c.total >= $${paramIndex++}`);
+        params.push(filters.minTotal);
+      }
+
+      if (filters.maxTotal !== undefined) {
+        conditions.push(`c.total <= $${paramIndex++}`);
+        params.push(filters.maxTotal);
+      }
+
+      if (filters.search) {
+        conditions.push(`(
+          c.uuid ILIKE $${paramIndex} OR
+          c.nombre_emisor ILIKE $${paramIndex} OR
+          c.nombre_receptor ILIKE $${paramIndex} OR
+          c.folio ILIKE $${paramIndex}
+        )`);
+        params.push(`%${filters.search}%`);
+        paramIndex++;
+      }
+
+      const whereClause = conditions.length > 0 ? `WHERE ${conditions.join(' AND ')}` : '';
+      const offset = (filters.page - 1) * filters.limit;
+
+      const sortColumn = filters.sortBy === 'fecha' ? 'c.fecha' : filters.sortBy === 'total' ? 'c.total' : 'c.created_at';
+
+      // Get total count
+      const countQuery = `SELECT COUNT(*) as total FROM cfdis c ${whereClause}`;
+      const countResult = await db.queryTenant<{ total: string }>(tenant, countQuery, params);
+      const total = parseInt(countResult.rows[0]?.total || '0', 10);
+
+      // Get CFDIs
+      const dataQuery = `
+        SELECT
+          c.id,
+          c.uuid,
+          c.version,
+          c.serie,
+          c.folio,
+          c.fecha,
+          c.tipo_comprobante,
+          c.forma_pago,
+          c.metodo_pago,
+          c.moneda,
+          c.tipo_cambio,
+          c.subtotal,
+          c.descuento,
+          c.total,
+          c.rfc_emisor,
+          c.nombre_emisor,
+          c.rfc_receptor,
+          c.nombre_receptor,
+          c.uso_cfdi,
+          c.estado,
+          c.fecha_cancelacion,
+          c.created_at,
+          c.updated_at
+        FROM cfdis c
+        ${whereClause}
+        ORDER BY ${sortColumn} ${filters.sortOrder.toUpperCase()}
+        LIMIT $${paramIndex} OFFSET $${paramIndex + 1}
+      `;
+
+      const dataResult = await db.queryTenant(tenant, dataQuery, [...params, filters.limit, offset]);
+
+      const response: ApiResponse = {
+        success: true,
+        data: dataResult.rows,
+        meta: {
+          page: filters.page,
+          limit: filters.limit,
+          total,
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * GET /api/cfdis/summary
+ * Get CFDI summary for a period
+ */
+router.get(
+  '/summary',
+  authenticate,
+  validate({ query: SummaryQuerySchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const query = req.query as z.infer<typeof SummaryQuerySchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Get summary by type
+      const summaryQuery = `
+        SELECT
+          tipo_comprobante,
+          estado,
+          COUNT(*) as count,
+          SUM(total) as total_amount,
+          SUM(subtotal) as subtotal_amount,
+          SUM(COALESCE(descuento, 0)) as discount_amount,
+          AVG(total) as avg_amount
+        FROM cfdis
+        WHERE fecha >= $1 AND fecha <= $2
+        GROUP BY tipo_comprobante, estado
+        ORDER BY tipo_comprobante, estado
+      `;
+
+      const summaryResult = await db.queryTenant(tenant, summaryQuery, [query.startDate, query.endDate]);
+
+      // Get totals by period
+      let dateFormat: string;
+      switch (query.groupBy) {
+        case 'day':
+          dateFormat = 'YYYY-MM-DD';
+          break;
+        case 'week':
+          dateFormat = 'IYYY-IW';
+          break;
+        case 'month':
+        default:
+          dateFormat = 'YYYY-MM';
+      }
+
+      const periodQuery = `
+        SELECT
+          TO_CHAR(fecha, '${dateFormat}') as period,
+          tipo_comprobante,
+          COUNT(*) as count,
+          SUM(total) as total_amount
+        FROM cfdis
+        WHERE fecha >= $1 AND fecha <= $2 AND estado = 'vigente'
+        GROUP BY period, tipo_comprobante
+        ORDER BY period
+      `;
+
+      const periodResult = await db.queryTenant(tenant, periodQuery, [query.startDate, query.endDate]);
+
+      // Get overall totals
+      const totalsQuery = `
+        SELECT
+          COUNT(*) as total_count,
+          COUNT(*) FILTER (WHERE tipo_comprobante = 'ingreso') as ingresos_count,
+          COUNT(*) FILTER (WHERE tipo_comprobante = 'egreso') as egresos_count,
+          COALESCE(SUM(total) FILTER (WHERE tipo_comprobante = 'ingreso' AND estado = 'vigente'), 0) as total_ingresos,
+          COALESCE(SUM(total) FILTER (WHERE tipo_comprobante = 'egreso' AND estado = 'vigente'), 0) as total_egresos,
+          COUNT(*) FILTER (WHERE estado = 'cancelado') as cancelados_count
+        FROM cfdis
+        WHERE fecha >= $1 AND fecha <= $2
+      `;
+
+      const totalsResult = await db.queryTenant(tenant, totalsQuery, [query.startDate, query.endDate]);
+
+      const response: ApiResponse = {
+        success: true,
+        data: {
+          totals: totalsResult.rows[0],
+          byType: summaryResult.rows,
+          byPeriod: periodResult.rows,
+        },
+        meta: {
+          startDate: query.startDate,
+          endDate: query.endDate,
+          groupBy: query.groupBy,
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * GET /api/cfdis/:id
+ * Get CFDI detail by ID
+ */
+router.get(
+  '/:id',
+  authenticate,
+  validate({ params: CfdiIdSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      const query = `
+        SELECT
+          c.*,
+          json_agg(
+            json_build_object(
+              'id', cc.id,
+              'clave_prod_serv', cc.clave_prod_serv,
+              'descripcion', cc.descripcion,
+              'cantidad', cc.cantidad,
+              'unidad', cc.unidad,
+              'valor_unitario', cc.valor_unitario,
+              'importe', cc.importe,
+              'descuento', cc.descuento
+            )
+          ) FILTER (WHERE cc.id IS NOT NULL) as conceptos,
+          (
+            SELECT json_agg(
+              json_build_object(
+                'id', t.id,
+                'type', t.type,
+                'amount', t.amount,
+                'date', t.date,
+                'status', t.status
+              )
+            )
+            FROM transactions t
+            WHERE t.cfdi_id = c.id
+          ) as transactions
+        FROM cfdis c
+        LEFT JOIN cfdi_conceptos cc ON cc.cfdi_id = c.id
+        WHERE c.id = $1
+        GROUP BY c.id
+      `;
+
+      const result = await db.queryTenant(tenant, query, [id]);
+
+      if (result.rows.length === 0) {
+        throw new NotFoundError('CFDI');
+      }
+
+      const response: ApiResponse = {
+        success: true,
+        data: result.rows[0],
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * GET /api/cfdis/:id/xml
+ * Get original XML for a CFDI
+ */
+router.get(
+  '/:id/xml',
+  authenticate,
+  validate({ params: CfdiIdSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      const query = `
+        SELECT uuid, xml_content, serie, folio
+        FROM cfdis
+        WHERE id = $1
+      `;
+
+      const result = await db.queryTenant(tenant, query, [id]);
+
+      if (result.rows.length === 0) {
+        throw new NotFoundError('CFDI');
+      }
+
+      const cfdi = result.rows[0];
+
+      if (!cfdi.xml_content) {
+        throw new NotFoundError('XML del CFDI');
+      }
+
+      const filename = `${cfdi.serie || ''}${cfdi.folio || cfdi.uuid}.xml`;
+
+      res.setHeader('Content-Type', 'application/xml; charset=utf-8');
+      res.setHeader('Content-Disposition', `attachment; filename="${filename}"`);
+      res.send(cfdi.xml_content);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * POST /api/cfdis/sync
+ * Trigger SAT synchronization
+ */
+router.post(
+  '/sync',
+  authenticate,
+  validate({ body: SyncBodySchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const data = req.body as z.infer<typeof SyncBodySchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Check for existing active sync job
+      const activeJobQuery = `
+        SELECT id, status, started_at
+        FROM sync_jobs
+        WHERE status IN ('pending', 'running')
+        AND job_type = 'sat_cfdis'
+        ORDER BY created_at DESC
+        LIMIT 1
+      `;
+
+      const activeJob = await db.queryTenant(tenant, activeJobQuery, []);
+
+      if (activeJob.rows.length > 0 && !data.force) {
+        const response: ApiResponse = {
+          success: false,
+          error: {
+            code: 'SYNC_IN_PROGRESS',
+            message: 'Ya hay una sincronizacion en progreso',
+            details: {
+              jobId: activeJob.rows[0].id,
+              status: activeJob.rows[0].status,
+              startedAt: activeJob.rows[0].started_at,
+            },
+          },
+          meta: {
+            timestamp: new Date().toISOString(),
+          },
+        };
+        res.status(409).json(response);
+        return;
+      }
+
+      // Create new sync job
+      const createJobQuery = `
+        INSERT INTO sync_jobs (
+          job_type,
+          status,
+          parameters,
+          created_by
+        )
+        VALUES ('sat_cfdis', 'pending', $1, $2)
+        RETURNING id, job_type, status, created_at
+      `;
+
+      const parameters = {
+        startDate: data.startDate,
+        endDate: data.endDate,
+        tipoComprobante: data.tipoComprobante,
+        force: data.force,
+      };
+
+      const result = await db.queryTenant(tenant, createJobQuery, [
+        JSON.stringify(parameters),
+        req.user!.sub,
+      ]);
+
+      // In a real implementation, you would trigger a background job here
+      // using a queue system like Bull or similar
+
+      const response: ApiResponse = {
+        success: true,
+        data: {
+          job: result.rows[0],
+          message: 'Sincronizacion iniciada. Recibiras una notificacion cuando termine.',
+        },
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.status(202).json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+export default router;

apps/api/src/routes/contacts.routes.ts

@@ -0,0 +1,587 @@
+/**
+ * Contacts Routes
+ *
+ * CRUD operations for contacts (clients, providers, etc.)
+ */
+
+import { Router, Request, Response, NextFunction } from 'express';
+import { z } from 'zod';
+import { authenticate } from '../middleware/auth.middleware';
+import { validate } from '../middleware/validate.middleware';
+import { getDatabase, TenantContext } from '@horux/database';
+import {
+  ApiResponse,
+  AppError,
+  NotFoundError,
+  ValidationError,
+  ConflictError,
+} from '../types';
+
+const router = Router();
+
+// ============================================================================
+// Validation Schemas
+// ============================================================================
+
+const ContactTypeEnum = z.enum(['cliente', 'proveedor', 'empleado', 'otro']);
+
+const PaginationSchema = z.object({
+  page: z.string().optional().transform((v) => (v ? parseInt(v, 10) : 1)),
+  limit: z.string().optional().transform((v) => (v ? Math.min(parseInt(v, 10), 100) : 20)),
+});
+
+const ContactFiltersSchema = PaginationSchema.extend({
+  type: ContactTypeEnum.optional(),
+  search: z.string().optional(),
+  isRecurring: z.string().optional().transform((v) => v === 'true' ? true : v === 'false' ? false : undefined),
+  hasDebt: z.string().optional().transform((v) => v === 'true'),
+  sortBy: z.enum(['name', 'created_at', 'total_transactions']).optional().default('name'),
+  sortOrder: z.enum(['asc', 'desc']).optional().default('asc'),
+});
+
+const ContactIdSchema = z.object({
+  id: z.string().uuid('ID de contacto invalido'),
+});
+
+const RfcSchema = z.string().regex(
+  /^[A-Z&Ñ]{3,4}\d{6}[A-Z0-9]{3}$/,
+  'RFC invalido. Formato esperado: XAXX010101XXX'
+);
+
+const CreateContactSchema = z.object({
+  name: z.string().min(2).max(200),
+  rfc: RfcSchema.optional(),
+  type: ContactTypeEnum,
+  email: z.string().email().optional().nullable(),
+  phone: z.string().max(20).optional().nullable(),
+  address: z.object({
+    street: z.string().optional(),
+    exterior: z.string().optional(),
+    interior: z.string().optional(),
+    neighborhood: z.string().optional(),
+    city: z.string().optional(),
+    state: z.string().optional(),
+    postalCode: z.string().optional(),
+    country: z.string().default('MX'),
+  }).optional(),
+  taxRegime: z.string().optional(),
+  usoCfdi: z.string().optional(),
+  notes: z.string().max(2000).optional(),
+  isRecurring: z.boolean().optional().default(false),
+  tags: z.array(z.string()).optional(),
+  metadata: z.record(z.unknown()).optional(),
+});
+
+const UpdateContactSchema = CreateContactSchema.partial().extend({
+  isActive: z.boolean().optional(),
+});
+
+const RecurringSchema = z.object({
+  isRecurring: z.boolean(),
+  recurringPattern: z.object({
+    frequency: z.enum(['weekly', 'biweekly', 'monthly', 'quarterly', 'yearly']),
+    dayOfMonth: z.number().min(1).max(31).optional(),
+    dayOfWeek: z.number().min(0).max(6).optional(),
+    expectedAmount: z.number().positive().optional(),
+  }).optional(),
+});
+
+// ============================================================================
+// Helper Functions
+// ============================================================================
+
+const getTenantContext = (req: Request): TenantContext => {
+  if (!req.user || !req.tenantSchema) {
+    throw new AppError('Contexto de tenant no disponible', 'TENANT_CONTEXT_ERROR', 500);
+  }
+  return {
+    tenantId: req.user.tenant_id,
+    schemaName: req.tenantSchema,
+    userId: req.user.sub,
+  };
+};
+
+// ============================================================================
+// Routes
+// ============================================================================
+
+/**
+ * GET /api/contacts
+ * List contacts with filters and pagination
+ */
+router.get(
+  '/',
+  authenticate,
+  validate({ query: ContactFiltersSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const filters = req.query as z.infer<typeof ContactFiltersSchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Build filter conditions
+      const conditions: string[] = ['c.is_active = true'];
+      const params: unknown[] = [];
+      let paramIndex = 1;
+
+      if (filters.type) {
+        conditions.push(`c.type = $${paramIndex++}`);
+        params.push(filters.type);
+      }
+
+      if (filters.search) {
+        conditions.push(`(
+          c.name ILIKE $${paramIndex} OR
+          c.rfc ILIKE $${paramIndex} OR
+          c.email ILIKE $${paramIndex}
+        )`);
+        params.push(`%${filters.search}%`);
+        paramIndex++;
+      }
+
+      if (filters.isRecurring !== undefined) {
+        conditions.push(`c.is_recurring = $${paramIndex++}`);
+        params.push(filters.isRecurring);
+      }
+
+      const whereClause = `WHERE ${conditions.join(' AND ')}`;
+      const offset = (filters.page - 1) * filters.limit;
+
+      let sortColumn: string;
+      switch (filters.sortBy) {
+        case 'total_transactions':
+          sortColumn = 'transaction_count';
+          break;
+        case 'created_at':
+          sortColumn = 'c.created_at';
+          break;
+        default:
+          sortColumn = 'c.name';
+      }
+
+      // Get total count
+      const countQuery = `SELECT COUNT(*) as total FROM contacts c ${whereClause}`;
+      const countResult = await db.queryTenant<{ total: string }>(tenant, countQuery, params);
+      const total = parseInt(countResult.rows[0]?.total || '0', 10);
+
+      // Get contacts with transaction stats
+      const dataQuery = `
+        SELECT
+          c.id,
+          c.name,
+          c.rfc,
+          c.type,
+          c.email,
+          c.phone,
+          c.address,
+          c.tax_regime,
+          c.uso_cfdi,
+          c.is_recurring,
+          c.recurring_pattern,
+          c.tags,
+          c.created_at,
+          c.updated_at,
+          COALESCE(stats.transaction_count, 0) as transaction_count,
+          COALESCE(stats.total_income, 0) as total_income,
+          COALESCE(stats.total_expense, 0) as total_expense,
+          stats.last_transaction_date
+        FROM contacts c
+        LEFT JOIN LATERAL (
+          SELECT
+            COUNT(*) as transaction_count,
+            SUM(CASE WHEN type = 'income' THEN amount ELSE 0 END) as total_income,
+            SUM(CASE WHEN type = 'expense' THEN amount ELSE 0 END) as total_expense,
+            MAX(date) as last_transaction_date
+          FROM transactions
+          WHERE contact_id = c.id
+        ) stats ON true
+        ${whereClause}
+        ORDER BY ${sortColumn} ${filters.sortOrder.toUpperCase()}
+        LIMIT $${paramIndex} OFFSET $${paramIndex + 1}
+      `;
+
+      const dataResult = await db.queryTenant(tenant, dataQuery, [...params, filters.limit, offset]);
+
+      const response: ApiResponse = {
+        success: true,
+        data: dataResult.rows,
+        meta: {
+          page: filters.page,
+          limit: filters.limit,
+          total,
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * GET /api/contacts/:id
+ * Get contact with statistics
+ */
+router.get(
+  '/:id',
+  authenticate,
+  validate({ params: ContactIdSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      const query = `
+        SELECT
+          c.*,
+          (
+            SELECT json_build_object(
+              'transaction_count', COUNT(*),
+              'total_income', COALESCE(SUM(CASE WHEN type = 'income' THEN amount ELSE 0 END), 0),
+              'total_expense', COALESCE(SUM(CASE WHEN type = 'expense' THEN amount ELSE 0 END), 0),
+              'first_transaction', MIN(date),
+              'last_transaction', MAX(date),
+              'average_transaction', AVG(amount)
+            )
+            FROM transactions
+            WHERE contact_id = c.id
+          ) as statistics,
+          (
+            SELECT json_agg(
+              json_build_object(
+                'id', t.id,
+                'type', t.type,
+                'amount', t.amount,
+                'description', t.description,
+                'date', t.date,
+                'status', t.status
+              )
+              ORDER BY t.date DESC
+            )
+            FROM (
+              SELECT * FROM transactions
+              WHERE contact_id = c.id
+              ORDER BY date DESC
+              LIMIT 10
+            ) t
+          ) as recent_transactions,
+          (
+            SELECT json_agg(
+              json_build_object(
+                'id', cf.id,
+                'uuid', cf.uuid,
+                'tipo_comprobante', cf.tipo_comprobante,
+                'total', cf.total,
+                'fecha', cf.fecha,
+                'estado', cf.estado
+              )
+              ORDER BY cf.fecha DESC
+            )
+            FROM (
+              SELECT * FROM cfdis
+              WHERE rfc_emisor = c.rfc OR rfc_receptor = c.rfc
+              ORDER BY fecha DESC
+              LIMIT 10
+            ) cf
+          ) as recent_cfdis
+        FROM contacts c
+        WHERE c.id = $1
+      `;
+
+      const result = await db.queryTenant(tenant, query, [id]);
+
+      if (result.rows.length === 0) {
+        throw new NotFoundError('Contacto');
+      }
+
+      const response: ApiResponse = {
+        success: true,
+        data: result.rows[0],
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * POST /api/contacts
+ * Create a new contact
+ */
+router.post(
+  '/',
+  authenticate,
+  validate({ body: CreateContactSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const data = req.body as z.infer<typeof CreateContactSchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Check for duplicate RFC
+      if (data.rfc) {
+        const duplicateCheck = await db.queryTenant(
+          tenant,
+          'SELECT id FROM contacts WHERE rfc = $1 AND is_active = true',
+          [data.rfc]
+        );
+        if (duplicateCheck.rows.length > 0) {
+          throw new ConflictError('Ya existe un contacto con este RFC');
+        }
+      }
+
+      const insertQuery = `
+        INSERT INTO contacts (
+          name, rfc, type, email, phone, address,
+          tax_regime, uso_cfdi, notes, is_recurring, tags, metadata,
+          created_by
+        )
+        VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13)
+        RETURNING *
+      `;
+
+      const result = await db.queryTenant(tenant, insertQuery, [
+        data.name,
+        data.rfc || null,
+        data.type,
+        data.email || null,
+        data.phone || null,
+        data.address ? JSON.stringify(data.address) : null,
+        data.taxRegime || null,
+        data.usoCfdi || null,
+        data.notes || null,
+        data.isRecurring || false,
+        data.tags || [],
+        data.metadata || {},
+        req.user!.sub,
+      ]);
+
+      const response: ApiResponse = {
+        success: true,
+        data: result.rows[0],
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.status(201).json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * PUT /api/contacts/:id
+ * Update a contact
+ */
+router.put(
+  '/:id',
+  authenticate,
+  validate({ params: ContactIdSchema, body: UpdateContactSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const data = req.body as z.infer<typeof UpdateContactSchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Check if contact exists
+      const existingCheck = await db.queryTenant(
+        tenant,
+        'SELECT id, rfc FROM contacts WHERE id = $1',
+        [id]
+      );
+
+      if (existingCheck.rows.length === 0) {
+        throw new NotFoundError('Contacto');
+      }
+
+      // Check for duplicate RFC if changing
+      if (data.rfc && data.rfc !== existingCheck.rows[0].rfc) {
+        const duplicateCheck = await db.queryTenant(
+          tenant,
+          'SELECT id FROM contacts WHERE rfc = $1 AND id != $2 AND is_active = true',
+          [data.rfc, id]
+        );
+        if (duplicateCheck.rows.length > 0) {
+          throw new ConflictError('Ya existe un contacto con este RFC');
+        }
+      }
+
+      // Build update query dynamically
+      const updates: string[] = [];
+      const params: unknown[] = [];
+      let paramIndex = 1;
+
+      const fieldMappings: Record<string, string> = {
+        name: 'name',
+        rfc: 'rfc',
+        type: 'type',
+        email: 'email',
+        phone: 'phone',
+        taxRegime: 'tax_regime',
+        usoCfdi: 'uso_cfdi',
+        notes: 'notes',
+        isRecurring: 'is_recurring',
+        tags: 'tags',
+        metadata: 'metadata',
+        isActive: 'is_active',
+      };
+
+      for (const [key, column] of Object.entries(fieldMappings)) {
+        if (data[key as keyof typeof data] !== undefined) {
+          updates.push(`${column} = $${paramIndex++}`);
+          params.push(data[key as keyof typeof data]);
+        }
+      }
+
+      if (data.address !== undefined) {
+        updates.push(`address = $${paramIndex++}`);
+        params.push(data.address ? JSON.stringify(data.address) : null);
+      }
+
+      if (updates.length === 0) {
+        throw new ValidationError('No hay campos para actualizar');
+      }
+
+      updates.push(`updated_at = NOW()`);
+      params.push(id);
+
+      const updateQuery = `
+        UPDATE contacts
+        SET ${updates.join(', ')}
+        WHERE id = $${paramIndex}
+        RETURNING *
+      `;
+
+      const result = await db.queryTenant(tenant, updateQuery, params);
+
+      const response: ApiResponse = {
+        success: true,
+        data: result.rows[0],
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * DELETE /api/contacts/:id
+ * Soft delete a contact
+ */
+router.delete(
+  '/:id',
+  authenticate,
+  validate({ params: ContactIdSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Check if contact exists
+      const existingCheck = await db.queryTenant(
+        tenant,
+        'SELECT id FROM contacts WHERE id = $1 AND is_active = true',
+        [id]
+      );
+
+      if (existingCheck.rows.length === 0) {
+        throw new NotFoundError('Contacto');
+      }
+
+      // Soft delete
+      await db.queryTenant(
+        tenant,
+        'UPDATE contacts SET is_active = false, updated_at = NOW() WHERE id = $1',
+        [id]
+      );
+
+      const response: ApiResponse = {
+        success: true,
+        data: { deleted: true, id },
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * PUT /api/contacts/:id/recurring
+ * Mark contact as recurring
+ */
+router.put(
+  '/:id/recurring',
+  authenticate,
+  validate({ params: ContactIdSchema, body: RecurringSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const data = req.body as z.infer<typeof RecurringSchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Check if contact exists
+      const existingCheck = await db.queryTenant(
+        tenant,
+        'SELECT id FROM contacts WHERE id = $1 AND is_active = true',
+        [id]
+      );
+
+      if (existingCheck.rows.length === 0) {
+        throw new NotFoundError('Contacto');
+      }
+
+      const updateQuery = `
+        UPDATE contacts
+        SET
+          is_recurring = $1,
+          recurring_pattern = $2,
+          updated_at = NOW()
+        WHERE id = $3
+        RETURNING *
+      `;
+
+      const result = await db.queryTenant(tenant, updateQuery, [
+        data.isRecurring,
+        data.recurringPattern ? JSON.stringify(data.recurringPattern) : null,
+        id,
+      ]);
+
+      const response: ApiResponse = {
+        success: true,
+        data: result.rows[0],
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+export default router;

apps/api/src/routes/health.routes.ts

@@ -0,0 +1,284 @@
+import { Router, Request, Response } from 'express';
+import { Pool } from 'pg';
+import Redis from 'ioredis';
+import { config } from '../config/index.js';
+import { logger } from '../utils/logger.js';
+import { asyncHandler } from '../utils/asyncHandler.js';
+
+// ============================================================================
+// Router Setup
+// ============================================================================
+
+const router = Router();
+
+// ============================================================================
+// Health Check Types
+// ============================================================================
+
+interface HealthCheckResult {
+  status: 'healthy' | 'unhealthy' | 'degraded';
+  timestamp: string;
+  uptime: number;
+  version: string;
+  environment: string;
+  checks: {
+    database: ComponentHealth;
+    redis: ComponentHealth;
+    memory: ComponentHealth;
+  };
+}
+
+interface ComponentHealth {
+  status: 'up' | 'down';
+  latency?: number;
+  message?: string;
+  details?: Record<string, unknown>;
+}
+
+// ============================================================================
+// Health Check Functions
+// ============================================================================
+
+/**
+ * Check database connectivity
+ */
+const checkDatabase = async (): Promise<ComponentHealth> => {
+  const pool = new Pool({
+    connectionString: config.database.url,
+    max: 1,
+    connectionTimeoutMillis: 5000,
+  });
+
+  const startTime = Date.now();
+
+  try {
+    const client = await pool.connect();
+    await client.query('SELECT 1');
+    client.release();
+    await pool.end();
+
+    return {
+      status: 'up',
+      latency: Date.now() - startTime,
+    };
+  } catch (error) {
+    await pool.end().catch(() => {});
+
+    return {
+      status: 'down',
+      latency: Date.now() - startTime,
+      message: error instanceof Error ? error.message : 'Database connection failed',
+    };
+  }
+};
+
+/**
+ * Check Redis connectivity
+ */
+const checkRedis = async (): Promise<ComponentHealth> => {
+  const startTime = Date.now();
+
+  try {
+    const redis = new Redis(config.redis.url, {
+      connectTimeout: 5000,
+      maxRetriesPerRequest: 1,
+      lazyConnect: true,
+    });
+
+    await redis.connect();
+    await redis.ping();
+    await redis.quit();
+
+    return {
+      status: 'up',
+      latency: Date.now() - startTime,
+    };
+  } catch (error) {
+    return {
+      status: 'down',
+      latency: Date.now() - startTime,
+      message: error instanceof Error ? error.message : 'Redis connection failed',
+    };
+  }
+};
+
+/**
+ * Check memory usage
+ */
+const checkMemory = (): ComponentHealth => {
+  const used = process.memoryUsage();
+  const heapUsedMB = Math.round(used.heapUsed / 1024 / 1024);
+  const heapTotalMB = Math.round(used.heapTotal / 1024 / 1024);
+  const rssMB = Math.round(used.rss / 1024 / 1024);
+
+  // Consider unhealthy if heap usage > 90%
+  const heapUsagePercent = (used.heapUsed / used.heapTotal) * 100;
+  const isHealthy = heapUsagePercent < 90;
+
+  return {
+    status: isHealthy ? 'up' : 'down',
+    details: {
+      heapUsedMB,
+      heapTotalMB,
+      rssMB,
+      heapUsagePercent: Math.round(heapUsagePercent),
+      externalMB: Math.round(used.external / 1024 / 1024),
+    },
+    message: isHealthy ? undefined : 'High memory usage detected',
+  };
+};
+
+// ============================================================================
+// Routes
+// ============================================================================
+
+/**
+ * GET /health
+ * Basic health check - fast response for load balancers
+ */
+router.get(
+  '/',
+  asyncHandler(async (_req: Request, res: Response) => {
+    res.json({
+      status: 'ok',
+      timestamp: new Date().toISOString(),
+    });
+  })
+);
+
+/**
+ * GET /health/live
+ * Liveness probe - is the application running?
+ */
+router.get(
+  '/live',
+  asyncHandler(async (_req: Request, res: Response) => {
+    res.json({
+      status: 'alive',
+      timestamp: new Date().toISOString(),
+      uptime: process.uptime(),
+    });
+  })
+);
+
+/**
+ * GET /health/ready
+ * Readiness probe - is the application ready to receive traffic?
+ */
+router.get(
+  '/ready',
+  asyncHandler(async (_req: Request, res: Response) => {
+    const [dbHealth, redisHealth] = await Promise.all([
+      checkDatabase(),
+      checkRedis(),
+    ]);
+
+    const isReady = dbHealth.status === 'up';
+
+    if (!isReady) {
+      res.status(503).json({
+        status: 'not_ready',
+        timestamp: new Date().toISOString(),
+        checks: {
+          database: dbHealth,
+          redis: redisHealth,
+        },
+      });
+      return;
+    }
+
+    res.json({
+      status: 'ready',
+      timestamp: new Date().toISOString(),
+      checks: {
+        database: dbHealth,
+        redis: redisHealth,
+      },
+    });
+  })
+);
+
+/**
+ * GET /health/detailed
+ * Detailed health check with all component statuses
+ */
+router.get(
+  '/detailed',
+  asyncHandler(async (_req: Request, res: Response) => {
+    const startTime = Date.now();
+
+    const [dbHealth, redisHealth] = await Promise.all([
+      checkDatabase(),
+      checkRedis(),
+    ]);
+
+    const memoryHealth = checkMemory();
+
+    // Determine overall status
+    let overallStatus: 'healthy' | 'unhealthy' | 'degraded' = 'healthy';
+
+    if (dbHealth.status === 'down') {
+      overallStatus = 'unhealthy';
+    } else if (redisHealth.status === 'down' || memoryHealth.status === 'down') {
+      overallStatus = 'degraded';
+    }
+
+    const result: HealthCheckResult = {
+      status: overallStatus,
+      timestamp: new Date().toISOString(),
+      uptime: process.uptime(),
+      version: process.env.npm_package_version || '0.1.0',
+      environment: config.env,
+      checks: {
+        database: dbHealth,
+        redis: redisHealth,
+        memory: memoryHealth,
+      },
+    };
+
+    const statusCode = overallStatus === 'unhealthy' ? 503 : 200;
+
+    logger.debug('Health check completed', {
+      status: overallStatus,
+      duration: Date.now() - startTime,
+    });
+
+    res.status(statusCode).json(result);
+  })
+);
+
+/**
+ * GET /health/metrics
+ * Basic metrics endpoint (can be extended for Prometheus)
+ */
+router.get(
+  '/metrics',
+  asyncHandler(async (_req: Request, res: Response) => {
+    const memoryUsage = process.memoryUsage();
+    const cpuUsage = process.cpuUsage();
+
+    res.json({
+      timestamp: new Date().toISOString(),
+      uptime: process.uptime(),
+      memory: {
+        rss: memoryUsage.rss,
+        heapTotal: memoryUsage.heapTotal,
+        heapUsed: memoryUsage.heapUsed,
+        external: memoryUsage.external,
+        arrayBuffers: memoryUsage.arrayBuffers,
+      },
+      cpu: {
+        user: cpuUsage.user,
+        system: cpuUsage.system,
+      },
+      process: {
+        pid: process.pid,
+        version: process.version,
+        platform: process.platform,
+        arch: process.arch,
+      },
+    });
+  })
+);
+
+export default router;

apps/api/src/routes/index.ts

@@ -0,0 +1,9 @@
+// Routes exports
+export { default as authRoutes } from './auth.routes.js';
+export { default as healthRoutes } from './health.routes.js';
+export { default as metricsRoutes } from './metrics.routes.js';
+export { default as transactionsRoutes } from './transactions.routes.js';
+export { default as contactsRoutes } from './contacts.routes.js';
+export { default as cfdisRoutes } from './cfdis.routes.js';
+export { default as categoriesRoutes } from './categories.routes.js';
+export { default as alertsRoutes } from './alerts.routes.js';

apps/api/src/routes/integrations.routes.ts

@@ -0,0 +1,819 @@
+/**
+ * Integrations Routes
+ *
+ * Manages external integrations (SAT, banks, etc.)
+ */
+
+import { Router, Request, Response, NextFunction } from 'express';
+import { z } from 'zod';
+import { authenticate, requireAdmin } from '../middleware/auth.middleware';
+import { validate } from '../middleware/validate.middleware';
+import { getDatabase, TenantContext } from '@horux/database';
+import {
+  ApiResponse,
+  AppError,
+  NotFoundError,
+  ValidationError,
+  ConflictError,
+} from '../types';
+
+const router = Router();
+
+// ============================================================================
+// Validation Schemas
+// ============================================================================
+
+const IntegrationTypeEnum = z.enum([
+  'sat',
+  'bank_bbva',
+  'bank_banamex',
+  'bank_santander',
+  'bank_banorte',
+  'bank_hsbc',
+  'accounting_contpaqi',
+  'accounting_aspel',
+  'erp_sap',
+  'erp_odoo',
+  'payments_stripe',
+  'payments_openpay',
+  'webhook',
+]);
+
+const IntegrationStatusEnum = z.enum(['active', 'inactive', 'error', 'pending', 'expired']);
+
+const IntegrationFiltersSchema = z.object({
+  type: IntegrationTypeEnum.optional(),
+  status: IntegrationStatusEnum.optional(),
+  search: z.string().optional(),
+});
+
+const IntegrationIdSchema = z.object({
+  id: z.string().uuid('ID de integracion invalido'),
+});
+
+const IntegrationTypeParamSchema = z.object({
+  type: IntegrationTypeEnum,
+});
+
+// SAT-specific configuration
+const SatConfigSchema = z.object({
+  rfc: z.string().regex(
+    /^[A-Z&Ñ]{3,4}\d{6}[A-Z0-9]{3}$/,
+    'RFC invalido. Formato esperado: XAXX010101XXX'
+  ),
+  certificateBase64: z.string().min(1, 'Certificado es requerido'),
+  privateKeyBase64: z.string().min(1, 'Llave privada es requerida'),
+  privateKeyPassword: z.string().min(1, 'Contrasena de llave privada es requerida'),
+  // Optional FIEL credentials
+  fielCertificateBase64: z.string().optional(),
+  fielPrivateKeyBase64: z.string().optional(),
+  fielPrivateKeyPassword: z.string().optional(),
+  // Sync options
+  syncIngresos: z.boolean().default(true),
+  syncEgresos: z.boolean().default(true),
+  syncNomina: z.boolean().default(false),
+  syncPagos: z.boolean().default(true),
+  autoSync: z.boolean().default(true),
+  syncFrequency: z.enum(['hourly', 'daily', 'weekly']).default('daily'),
+});
+
+// Bank configuration
+const BankConfigSchema = z.object({
+  accountNumber: z.string().optional(),
+  clabe: z.string().regex(/^\d{18}$/, 'CLABE debe tener 18 digitos').optional(),
+  accessToken: z.string().optional(),
+  refreshToken: z.string().optional(),
+  clientId: z.string().optional(),
+  clientSecret: z.string().optional(),
+  autoSync: z.boolean().default(true),
+  syncFrequency: z.enum(['hourly', 'daily', 'weekly']).default('daily'),
+});
+
+// Webhook configuration
+const WebhookConfigSchema = z.object({
+  url: z.string().url('URL invalida'),
+  secret: z.string().min(16, 'Secret debe tener al menos 16 caracteres'),
+  events: z.array(z.string()).min(1, 'Debe seleccionar al menos un evento'),
+  isActive: z.boolean().default(true),
+  retryAttempts: z.number().int().min(0).max(10).default(3),
+});
+
+// Generic integration configuration
+const GenericIntegrationConfigSchema = z.object({
+  name: z.string().max(100).optional(),
+  apiKey: z.string().optional(),
+  apiSecret: z.string().optional(),
+  endpoint: z.string().url().optional(),
+  settings: z.record(z.unknown()).optional(),
+  autoSync: z.boolean().default(true),
+  syncFrequency: z.enum(['hourly', 'daily', 'weekly']).default('daily'),
+});
+
+const SyncBodySchema = z.object({
+  force: z.boolean().optional().default(false),
+  startDate: z.string().datetime().optional(),
+  endDate: z.string().datetime().optional(),
+});
+
+// ============================================================================
+// Helper Functions
+// ============================================================================
+
+const getTenantContext = (req: Request): TenantContext => {
+  if (!req.user || !req.tenantSchema) {
+    throw new AppError('Contexto de tenant no disponible', 'TENANT_CONTEXT_ERROR', 500);
+  }
+  return {
+    tenantId: req.user.tenant_id,
+    schemaName: req.tenantSchema,
+    userId: req.user.sub,
+  };
+};
+
+const getConfigSchema = (type: string) => {
+  if (type === 'sat') return SatConfigSchema;
+  if (type.startsWith('bank_')) return BankConfigSchema;
+  if (type === 'webhook') return WebhookConfigSchema;
+  return GenericIntegrationConfigSchema;
+};
+
+// ============================================================================
+// Routes
+// ============================================================================
+
+/**
+ * GET /api/integrations
+ * List all configured integrations
+ */
+router.get(
+  '/',
+  authenticate,
+  validate({ query: IntegrationFiltersSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const filters = req.query as z.infer<typeof IntegrationFiltersSchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Build filter conditions
+      const conditions: string[] = [];
+      const params: unknown[] = [];
+      let paramIndex = 1;
+
+      if (filters.type) {
+        conditions.push(`i.type = $${paramIndex++}`);
+        params.push(filters.type);
+      }
+
+      if (filters.status) {
+        conditions.push(`i.status = $${paramIndex++}`);
+        params.push(filters.status);
+      }
+
+      if (filters.search) {
+        conditions.push(`(i.name ILIKE $${paramIndex} OR i.type ILIKE $${paramIndex})`);
+        params.push(`%${filters.search}%`);
+        paramIndex++;
+      }
+
+      const whereClause = conditions.length > 0 ? `WHERE ${conditions.join(' AND ')}` : '';
+
+      const query = `
+        SELECT
+          i.id,
+          i.type,
+          i.name,
+          i.status,
+          i.is_active,
+          i.last_sync_at,
+          i.last_sync_status,
+          i.next_sync_at,
+          i.error_message,
+          i.created_at,
+          i.updated_at,
+          (
+            SELECT json_build_object(
+              'total_syncs', COUNT(*),
+              'successful_syncs', COUNT(*) FILTER (WHERE status = 'completed'),
+              'failed_syncs', COUNT(*) FILTER (WHERE status = 'failed'),
+              'last_duration_ms', (
+                SELECT EXTRACT(EPOCH FROM (completed_at - started_at)) * 1000
+                FROM sync_jobs
+                WHERE integration_id = i.id
+                ORDER BY created_at DESC
+                LIMIT 1
+              )
+            )
+            FROM sync_jobs
+            WHERE integration_id = i.id
+          ) as sync_stats
+        FROM integrations i
+        ${whereClause}
+        ORDER BY i.created_at DESC
+      `;
+
+      const result = await db.queryTenant(tenant, query, params);
+
+      // Get available integrations (not yet configured)
+      const availableQuery = `
+        SELECT DISTINCT type
+        FROM integrations
+        WHERE type IN ('sat', 'bank_bbva', 'bank_banamex', 'bank_santander', 'bank_banorte', 'bank_hsbc')
+      `;
+      const configuredTypes = await db.queryTenant<{ type: string }>(tenant, availableQuery, []);
+      const configuredTypeSet = new Set(configuredTypes.rows.map(r => r.type));
+
+      const allTypes = [
+        { type: 'sat', name: 'SAT (Servicio de Administracion Tributaria)', category: 'fiscal' },
+        { type: 'bank_bbva', name: 'BBVA Mexico', category: 'bank' },
+        { type: 'bank_banamex', name: 'Banamex / Citibanamex', category: 'bank' },
+        { type: 'bank_santander', name: 'Santander', category: 'bank' },
+        { type: 'bank_banorte', name: 'Banorte', category: 'bank' },
+        { type: 'bank_hsbc', name: 'HSBC', category: 'bank' },
+        { type: 'accounting_contpaqi', name: 'CONTPAQi', category: 'accounting' },
+        { type: 'accounting_aspel', name: 'Aspel', category: 'accounting' },
+        { type: 'payments_stripe', name: 'Stripe', category: 'payments' },
+        { type: 'payments_openpay', name: 'Openpay', category: 'payments' },
+        { type: 'webhook', name: 'Webhook personalizado', category: 'custom' },
+      ];
+
+      const availableIntegrations = allTypes.filter(t => !configuredTypeSet.has(t.type) || t.type === 'webhook');
+
+      const response: ApiResponse = {
+        success: true,
+        data: {
+          configured: result.rows,
+          available: availableIntegrations,
+        },
+        meta: {
+          total: result.rows.length,
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * GET /api/integrations/:id
+ * Get integration details
+ */
+router.get(
+  '/:id',
+  authenticate,
+  validate({ params: IntegrationIdSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      const query = `
+        SELECT
+          i.*,
+          (
+            SELECT json_agg(
+              json_build_object(
+                'id', sj.id,
+                'status', sj.status,
+                'started_at', sj.started_at,
+                'completed_at', sj.completed_at,
+                'records_processed', sj.records_processed,
+                'records_created', sj.records_created,
+                'records_updated', sj.records_updated,
+                'error_message', sj.error_message
+              )
+              ORDER BY sj.created_at DESC
+            )
+            FROM (
+              SELECT * FROM sync_jobs
+              WHERE integration_id = i.id
+              ORDER BY created_at DESC
+              LIMIT 10
+            ) sj
+          ) as recent_syncs
+        FROM integrations i
+        WHERE i.id = $1
+      `;
+
+      const result = await db.queryTenant(tenant, query, [id]);
+
+      if (result.rows.length === 0) {
+        throw new NotFoundError('Integracion');
+      }
+
+      // Mask sensitive data in config
+      const integration = result.rows[0];
+      if (integration.config) {
+        const sensitiveFields = ['privateKeyBase64', 'privateKeyPassword', 'fielPrivateKeyBase64',
+          'fielPrivateKeyPassword', 'clientSecret', 'apiSecret', 'secret', 'accessToken', 'refreshToken'];
+        for (const field of sensitiveFields) {
+          if (integration.config[field]) {
+            integration.config[field] = '********';
+          }
+        }
+      }
+
+      const response: ApiResponse = {
+        success: true,
+        data: integration,
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * GET /api/integrations/:id/status
+ * Get integration status
+ */
+router.get(
+  '/:id/status',
+  authenticate,
+  validate({ params: IntegrationIdSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      const query = `
+        SELECT
+          i.id,
+          i.type,
+          i.name,
+          i.status,
+          i.is_active,
+          i.last_sync_at,
+          i.last_sync_status,
+          i.next_sync_at,
+          i.error_message,
+          i.health_check_at,
+          (
+            SELECT json_build_object(
+              'id', sj.id,
+              'status', sj.status,
+              'progress', sj.progress,
+              'started_at', sj.started_at,
+              'records_processed', sj.records_processed
+            )
+            FROM sync_jobs sj
+            WHERE sj.integration_id = i.id AND sj.status IN ('pending', 'running')
+            ORDER BY sj.created_at DESC
+            LIMIT 1
+          ) as current_job
+        FROM integrations i
+        WHERE i.id = $1
+      `;
+
+      const result = await db.queryTenant(tenant, query, [id]);
+
+      if (result.rows.length === 0) {
+        throw new NotFoundError('Integracion');
+      }
+
+      const integration = result.rows[0];
+
+      // Determine health status
+      let health: 'healthy' | 'degraded' | 'unhealthy' | 'unknown' = 'unknown';
+      if (integration.status === 'active' && integration.last_sync_status === 'completed') {
+        health = 'healthy';
+      } else if (integration.status === 'error' || integration.last_sync_status === 'failed') {
+        health = 'unhealthy';
+      } else if (integration.status === 'active') {
+        health = 'degraded';
+      }
+
+      const response: ApiResponse = {
+        success: true,
+        data: {
+          ...integration,
+          health,
+          isConfigured: true,
+          hasPendingSync: !!integration.current_job,
+        },
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * POST /api/integrations/sat
+ * Configure SAT integration
+ */
+router.post(
+  '/sat',
+  authenticate,
+  requireAdmin,
+  validate({ body: SatConfigSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const config = req.body as z.infer<typeof SatConfigSchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Check if SAT integration already exists
+      const existingCheck = await db.queryTenant(
+        tenant,
+        "SELECT id FROM integrations WHERE type = 'sat'",
+        []
+      );
+
+      if (existingCheck.rows.length > 0) {
+        throw new ConflictError('Ya existe una integracion con SAT configurada');
+      }
+
+      // TODO: Validate certificate and key with SAT
+      // This would involve parsing the certificate and verifying it's valid
+
+      // Store integration (encrypt sensitive data in production)
+      const insertQuery = `
+        INSERT INTO integrations (
+          type,
+          name,
+          status,
+          is_active,
+          config,
+          created_by
+        )
+        VALUES ('sat', 'SAT - ${config.rfc}', 'pending', true, $1, $2)
+        RETURNING id, type, name, status, is_active, created_at
+      `;
+
+      const result = await db.queryTenant(tenant, insertQuery, [
+        JSON.stringify({
+          rfc: config.rfc,
+          certificateBase64: config.certificateBase64,
+          privateKeyBase64: config.privateKeyBase64,
+          privateKeyPassword: config.privateKeyPassword,
+          fielCertificateBase64: config.fielCertificateBase64,
+          fielPrivateKeyBase64: config.fielPrivateKeyBase64,
+          fielPrivateKeyPassword: config.fielPrivateKeyPassword,
+          syncIngresos: config.syncIngresos,
+          syncEgresos: config.syncEgresos,
+          syncNomina: config.syncNomina,
+          syncPagos: config.syncPagos,
+          autoSync: config.autoSync,
+          syncFrequency: config.syncFrequency,
+        }),
+        req.user!.sub,
+      ]);
+
+      // Create initial sync job
+      await db.queryTenant(
+        tenant,
+        `INSERT INTO sync_jobs (integration_id, job_type, status, created_by)
+         VALUES ($1, 'sat_initial', 'pending', $2)`,
+        [result.rows[0].id, req.user!.sub]
+      );
+
+      const response: ApiResponse = {
+        success: true,
+        data: {
+          integration: result.rows[0],
+          message: 'Integracion SAT configurada. Iniciando sincronizacion inicial...',
+        },
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.status(201).json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * POST /api/integrations/:type
+ * Configure other integration types
+ */
+router.post(
+  '/:type',
+  authenticate,
+  requireAdmin,
+  validate({ params: IntegrationTypeParamSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { type } = req.params;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Validate config based on type
+      const configSchema = getConfigSchema(type);
+      const parseResult = configSchema.safeParse(req.body);
+
+      if (!parseResult.success) {
+        throw new ValidationError('Configuracion invalida', parseResult.error.flatten().fieldErrors);
+      }
+
+      const config = parseResult.data;
+
+      // Check for existing integration (except webhooks which can have multiple)
+      if (type !== 'webhook') {
+        const existingCheck = await db.queryTenant(
+          tenant,
+          'SELECT id FROM integrations WHERE type = $1',
+          [type]
+        );
+
+        if (existingCheck.rows.length > 0) {
+          throw new ConflictError(`Ya existe una integracion de tipo ${type} configurada`);
+        }
+      }
+
+      // Generate name based on type
+      let name = type.replace(/_/g, ' ').replace(/\b\w/g, l => l.toUpperCase());
+      if ('name' in config && config.name) {
+        name = config.name as string;
+      }
+
+      const insertQuery = `
+        INSERT INTO integrations (
+          type,
+          name,
+          status,
+          is_active,
+          config,
+          created_by
+        )
+        VALUES ($1, $2, 'pending', true, $3, $4)
+        RETURNING id, type, name, status, is_active, created_at
+      `;
+
+      const result = await db.queryTenant(tenant, insertQuery, [
+        type,
+        name,
+        JSON.stringify(config),
+        req.user!.sub,
+      ]);
+
+      const response: ApiResponse = {
+        success: true,
+        data: result.rows[0],
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.status(201).json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * PUT /api/integrations/:id
+ * Update integration configuration
+ */
+router.put(
+  '/:id',
+  authenticate,
+  requireAdmin,
+  validate({ params: IntegrationIdSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Get existing integration
+      const existingCheck = await db.queryTenant(
+        tenant,
+        'SELECT id, type, config FROM integrations WHERE id = $1',
+        [id]
+      );
+
+      if (existingCheck.rows.length === 0) {
+        throw new NotFoundError('Integracion');
+      }
+
+      const existing = existingCheck.rows[0];
+
+      // Validate config based on type
+      const configSchema = getConfigSchema(existing.type);
+      const parseResult = configSchema.partial().safeParse(req.body);
+
+      if (!parseResult.success) {
+        throw new ValidationError('Configuracion invalida', parseResult.error.flatten().fieldErrors);
+      }
+
+      // Merge with existing config
+      const newConfig = { ...existing.config, ...parseResult.data };
+
+      const updateQuery = `
+        UPDATE integrations
+        SET config = $1, updated_at = NOW()
+        WHERE id = $2
+        RETURNING id, type, name, status, is_active, updated_at
+      `;
+
+      const result = await db.queryTenant(tenant, updateQuery, [
+        JSON.stringify(newConfig),
+        id,
+      ]);
+
+      const response: ApiResponse = {
+        success: true,
+        data: result.rows[0],
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * POST /api/integrations/:id/sync
+ * Trigger sync for an integration
+ */
+router.post(
+  '/:id/sync',
+  authenticate,
+  validate({ params: IntegrationIdSchema, body: SyncBodySchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const syncOptions = req.body as z.infer<typeof SyncBodySchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Check if integration exists and is active
+      const integrationCheck = await db.queryTenant(
+        tenant,
+        'SELECT id, type, status, is_active FROM integrations WHERE id = $1',
+        [id]
+      );
+
+      if (integrationCheck.rows.length === 0) {
+        throw new NotFoundError('Integracion');
+      }
+
+      const integration = integrationCheck.rows[0];
+
+      if (!integration.is_active) {
+        throw new ValidationError('La integracion esta desactivada');
+      }
+
+      // Check for existing pending/running job
+      const activeJobCheck = await db.queryTenant(
+        tenant,
+        `SELECT id, status, started_at
+         FROM sync_jobs
+         WHERE integration_id = $1 AND status IN ('pending', 'running')
+         ORDER BY created_at DESC
+         LIMIT 1`,
+        [id]
+      );
+
+      if (activeJobCheck.rows.length > 0 && !syncOptions.force) {
+        const response: ApiResponse = {
+          success: false,
+          error: {
+            code: 'SYNC_IN_PROGRESS',
+            message: 'Ya hay una sincronizacion en progreso',
+            details: {
+              jobId: activeJobCheck.rows[0].id,
+              status: activeJobCheck.rows[0].status,
+              startedAt: activeJobCheck.rows[0].started_at,
+            },
+          },
+          meta: {
+            timestamp: new Date().toISOString(),
+          },
+        };
+        res.status(409).json(response);
+        return;
+      }
+
+      // Create sync job
+      const createJobQuery = `
+        INSERT INTO sync_jobs (
+          integration_id,
+          job_type,
+          status,
+          parameters,
+          created_by
+        )
+        VALUES ($1, $2, 'pending', $3, $4)
+        RETURNING id, job_type, status, created_at
+      `;
+
+      const jobType = `${integration.type}_sync`;
+      const parameters = {
+        startDate: syncOptions.startDate,
+        endDate: syncOptions.endDate,
+        force: syncOptions.force,
+      };
+
+      const result = await db.queryTenant(tenant, createJobQuery, [
+        id,
+        jobType,
+        JSON.stringify(parameters),
+        req.user!.sub,
+      ]);
+
+      // In production, trigger background job here
+
+      const response: ApiResponse = {
+        success: true,
+        data: {
+          job: result.rows[0],
+          message: 'Sincronizacion iniciada',
+        },
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.status(202).json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * DELETE /api/integrations/:id
+ * Remove an integration
+ */
+router.delete(
+  '/:id',
+  authenticate,
+  requireAdmin,
+  validate({ params: IntegrationIdSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Check if integration exists
+      const existingCheck = await db.queryTenant(
+        tenant,
+        'SELECT id, type FROM integrations WHERE id = $1',
+        [id]
+      );
+
+      if (existingCheck.rows.length === 0) {
+        throw new NotFoundError('Integracion');
+      }
+
+      // Cancel any pending jobs
+      await db.queryTenant(
+        tenant,
+        `UPDATE sync_jobs
+         SET status = 'cancelled', updated_at = NOW()
+         WHERE integration_id = $1 AND status IN ('pending', 'running')`,
+        [id]
+      );
+
+      // Soft delete the integration
+      await db.queryTenant(
+        tenant,
+        `UPDATE integrations
+         SET is_active = false, status = 'inactive', updated_at = NOW()
+         WHERE id = $1`,
+        [id]
+      );
+
+      const response: ApiResponse = {
+        success: true,
+        data: { deleted: true, id },
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+export default router;

apps/api/src/routes/metrics.routes.ts

@@ -0,0 +1,720 @@
+/**
+ * Metrics Routes
+ *
+ * Business metrics and KPIs for dashboard
+ */
+
+import { Router, Request, Response, NextFunction } from 'express';
+import { z } from 'zod';
+import { authenticate } from '../middleware/auth.middleware';
+import { validate } from '../middleware/validate.middleware';
+import { getDatabase, TenantContext } from '@horux/database';
+import {
+  ApiResponse,
+  AppError,
+  NotFoundError,
+  ValidationError,
+} from '../types';
+
+const router = Router();
+
+// ============================================================================
+// Validation Schemas
+// ============================================================================
+
+const MetricCodeEnum = z.enum([
+  'total_income',
+  'total_expense',
+  'net_profit',
+  'profit_margin',
+  'cash_flow',
+  'accounts_receivable',
+  'accounts_payable',
+  'runway',
+  'burn_rate',
+  'recurring_revenue',
+  'customer_count',
+  'average_transaction',
+  'tax_liability',
+]);
+
+const PeriodSchema = z.object({
+  startDate: z.string().datetime(),
+  endDate: z.string().datetime(),
+});
+
+const DashboardQuerySchema = z.object({
+  startDate: z.string().datetime().optional(),
+  endDate: z.string().datetime().optional(),
+  period: z.enum(['today', 'week', 'month', 'quarter', 'year', 'custom']).optional().default('month'),
+});
+
+const MetricCodeParamSchema = z.object({
+  code: MetricCodeEnum,
+});
+
+const HistoryQuerySchema = z.object({
+  startDate: z.string().datetime(),
+  endDate: z.string().datetime(),
+  granularity: z.enum(['day', 'week', 'month']).optional().default('day'),
+});
+
+const CompareQuerySchema = z.object({
+  period1Start: z.string().datetime(),
+  period1End: z.string().datetime(),
+  period2Start: z.string().datetime(),
+  period2End: z.string().datetime(),
+  metrics: z.string().optional().transform((v) => v ? v.split(',') : undefined),
+});
+
+// ============================================================================
+// Helper Functions
+// ============================================================================
+
+const getTenantContext = (req: Request): TenantContext => {
+  if (!req.user || !req.tenantSchema) {
+    throw new AppError('Contexto de tenant no disponible', 'TENANT_CONTEXT_ERROR', 500);
+  }
+  return {
+    tenantId: req.user.tenant_id,
+    schemaName: req.tenantSchema,
+    userId: req.user.sub,
+  };
+};
+
+const getPeriodDates = (period: string): { startDate: Date; endDate: Date } => {
+  const now = new Date();
+  const endDate = new Date(now);
+  let startDate: Date;
+
+  switch (period) {
+    case 'today':
+      startDate = new Date(now.getFullYear(), now.getMonth(), now.getDate());
+      break;
+    case 'week':
+      startDate = new Date(now);
+      startDate.setDate(now.getDate() - 7);
+      break;
+    case 'month':
+      startDate = new Date(now.getFullYear(), now.getMonth(), 1);
+      break;
+    case 'quarter':
+      const quarter = Math.floor(now.getMonth() / 3);
+      startDate = new Date(now.getFullYear(), quarter * 3, 1);
+      break;
+    case 'year':
+      startDate = new Date(now.getFullYear(), 0, 1);
+      break;
+    default:
+      startDate = new Date(now.getFullYear(), now.getMonth(), 1);
+  }
+
+  return { startDate, endDate };
+};
+
+// ============================================================================
+// Metric Calculation Functions
+// ============================================================================
+
+interface MetricResult {
+  code: string;
+  value: number;
+  previousValue?: number;
+  change?: number;
+  changePercent?: number;
+  trend?: 'up' | 'down' | 'stable';
+  currency?: string;
+  unit?: string;
+}
+
+const calculateMetric = async (
+  db: ReturnType<typeof getDatabase>,
+  tenant: TenantContext,
+  code: string,
+  startDate: string,
+  endDate: string
+): Promise<MetricResult> => {
+  let query: string;
+  let result: MetricResult = { code, value: 0 };
+
+  switch (code) {
+    case 'total_income':
+      query = `
+        SELECT COALESCE(SUM(amount), 0) as value
+        FROM transactions
+        WHERE type = 'income' AND date >= $1 AND date <= $2 AND status != 'cancelled'
+      `;
+      const incomeResult = await db.queryTenant<{ value: string }>(tenant, query, [startDate, endDate]);
+      result = {
+        code,
+        value: parseFloat(incomeResult.rows[0]?.value || '0'),
+        currency: 'MXN',
+      };
+      break;
+
+    case 'total_expense':
+      query = `
+        SELECT COALESCE(SUM(amount), 0) as value
+        FROM transactions
+        WHERE type = 'expense' AND date >= $1 AND date <= $2 AND status != 'cancelled'
+      `;
+      const expenseResult = await db.queryTenant<{ value: string }>(tenant, query, [startDate, endDate]);
+      result = {
+        code,
+        value: parseFloat(expenseResult.rows[0]?.value || '0'),
+        currency: 'MXN',
+      };
+      break;
+
+    case 'net_profit':
+      query = `
+        SELECT
+          COALESCE(SUM(CASE WHEN type = 'income' THEN amount ELSE 0 END), 0) -
+          COALESCE(SUM(CASE WHEN type = 'expense' THEN amount ELSE 0 END), 0) as value
+        FROM transactions
+        WHERE date >= $1 AND date <= $2 AND status != 'cancelled'
+      `;
+      const profitResult = await db.queryTenant<{ value: string }>(tenant, query, [startDate, endDate]);
+      result = {
+        code,
+        value: parseFloat(profitResult.rows[0]?.value || '0'),
+        currency: 'MXN',
+      };
+      break;
+
+    case 'profit_margin':
+      query = `
+        SELECT
+          CASE
+            WHEN SUM(CASE WHEN type = 'income' THEN amount ELSE 0 END) > 0
+            THEN (
+              (SUM(CASE WHEN type = 'income' THEN amount ELSE 0 END) -
+               SUM(CASE WHEN type = 'expense' THEN amount ELSE 0 END)) /
+              SUM(CASE WHEN type = 'income' THEN amount ELSE 0 END)
+            ) * 100
+            ELSE 0
+          END as value
+        FROM transactions
+        WHERE date >= $1 AND date <= $2 AND status != 'cancelled'
+      `;
+      const marginResult = await db.queryTenant<{ value: string }>(tenant, query, [startDate, endDate]);
+      result = {
+        code,
+        value: parseFloat(marginResult.rows[0]?.value || '0'),
+        unit: '%',
+      };
+      break;
+
+    case 'cash_flow':
+      query = `
+        SELECT
+          SUM(CASE WHEN type = 'income' THEN amount ELSE -amount END) as value
+        FROM transactions
+        WHERE date >= $1 AND date <= $2 AND status = 'completed'
+      `;
+      const cashFlowResult = await db.queryTenant<{ value: string }>(tenant, query, [startDate, endDate]);
+      result = {
+        code,
+        value: parseFloat(cashFlowResult.rows[0]?.value || '0'),
+        currency: 'MXN',
+      };
+      break;
+
+    case 'accounts_receivable':
+      query = `
+        SELECT COALESCE(SUM(amount), 0) as value
+        FROM transactions
+        WHERE type = 'income' AND status = 'pending'
+      `;
+      const arResult = await db.queryTenant<{ value: string }>(tenant, query, []);
+      result = {
+        code,
+        value: parseFloat(arResult.rows[0]?.value || '0'),
+        currency: 'MXN',
+      };
+      break;
+
+    case 'accounts_payable':
+      query = `
+        SELECT COALESCE(SUM(amount), 0) as value
+        FROM transactions
+        WHERE type = 'expense' AND status = 'pending'
+      `;
+      const apResult = await db.queryTenant<{ value: string }>(tenant, query, []);
+      result = {
+        code,
+        value: parseFloat(apResult.rows[0]?.value || '0'),
+        currency: 'MXN',
+      };
+      break;
+
+    case 'recurring_revenue':
+      query = `
+        SELECT COALESCE(SUM(t.amount), 0) as value
+        FROM transactions t
+        JOIN contacts c ON t.contact_id = c.id
+        WHERE t.type = 'income'
+          AND c.is_recurring = true
+          AND t.date >= $1 AND t.date <= $2
+          AND t.status != 'cancelled'
+      `;
+      const rrResult = await db.queryTenant<{ value: string }>(tenant, query, [startDate, endDate]);
+      result = {
+        code,
+        value: parseFloat(rrResult.rows[0]?.value || '0'),
+        currency: 'MXN',
+      };
+      break;
+
+    case 'customer_count':
+      query = `
+        SELECT COUNT(DISTINCT contact_id) as value
+        FROM transactions
+        WHERE type = 'income' AND date >= $1 AND date <= $2
+      `;
+      const customerResult = await db.queryTenant<{ value: string }>(tenant, query, [startDate, endDate]);
+      result = {
+        code,
+        value: parseInt(customerResult.rows[0]?.value || '0', 10),
+      };
+      break;
+
+    case 'average_transaction':
+      query = `
+        SELECT COALESCE(AVG(amount), 0) as value
+        FROM transactions
+        WHERE date >= $1 AND date <= $2 AND status != 'cancelled'
+      `;
+      const avgResult = await db.queryTenant<{ value: string }>(tenant, query, [startDate, endDate]);
+      result = {
+        code,
+        value: parseFloat(avgResult.rows[0]?.value || '0'),
+        currency: 'MXN',
+      };
+      break;
+
+    case 'burn_rate':
+      // Monthly average expense
+      query = `
+        SELECT
+          COALESCE(SUM(amount) / GREATEST(1, EXTRACT(MONTH FROM AGE($2::timestamp, $1::timestamp)) + 1), 0) as value
+        FROM transactions
+        WHERE type = 'expense' AND date >= $1 AND date <= $2 AND status != 'cancelled'
+      `;
+      const burnResult = await db.queryTenant<{ value: string }>(tenant, query, [startDate, endDate]);
+      result = {
+        code,
+        value: parseFloat(burnResult.rows[0]?.value || '0'),
+        currency: 'MXN',
+        unit: '/mes',
+      };
+      break;
+
+    case 'tax_liability':
+      // Estimated IVA liability (16% of income - 16% of deductible expenses)
+      query = `
+        SELECT
+          COALESCE(
+            (SUM(CASE WHEN type = 'income' THEN amount ELSE 0 END) * 0.16) -
+            (SUM(CASE WHEN type = 'expense' THEN amount ELSE 0 END) * 0.16),
+            0
+          ) as value
+        FROM transactions
+        WHERE date >= $1 AND date <= $2 AND status != 'cancelled'
+      `;
+      const taxResult = await db.queryTenant<{ value: string }>(tenant, query, [startDate, endDate]);
+      result = {
+        code,
+        value: Math.max(0, parseFloat(taxResult.rows[0]?.value || '0')),
+        currency: 'MXN',
+      };
+      break;
+
+    default:
+      throw new NotFoundError(`Metrica ${code}`);
+  }
+
+  return result;
+};
+
+// ============================================================================
+// Routes
+// ============================================================================
+
+/**
+ * GET /api/metrics/dashboard
+ * Get all dashboard metrics
+ */
+router.get(
+  '/dashboard',
+  authenticate,
+  validate({ query: DashboardQuerySchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const query = req.query as z.infer<typeof DashboardQuerySchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      let startDate: string;
+      let endDate: string;
+
+      if (query.period === 'custom' && query.startDate && query.endDate) {
+        startDate = query.startDate;
+        endDate = query.endDate;
+      } else {
+        const dates = getPeriodDates(query.period);
+        startDate = dates.startDate.toISOString();
+        endDate = dates.endDate.toISOString();
+      }
+
+      // Calculate main metrics
+      const metricsToCalculate = [
+        'total_income',
+        'total_expense',
+        'net_profit',
+        'profit_margin',
+        'cash_flow',
+        'accounts_receivable',
+        'accounts_payable',
+        'customer_count',
+        'average_transaction',
+      ];
+
+      const metrics: MetricResult[] = await Promise.all(
+        metricsToCalculate.map((code) => calculateMetric(db, tenant, code, startDate, endDate))
+      );
+
+      // Get recent transactions summary
+      const recentTransactionsQuery = `
+        SELECT
+          type,
+          COUNT(*) as count,
+          SUM(amount) as total
+        FROM transactions
+        WHERE date >= $1 AND date <= $2
+        GROUP BY type
+      `;
+      const recentTransactions = await db.queryTenant(tenant, recentTransactionsQuery, [startDate, endDate]);
+
+      // Get top categories
+      const topCategoriesQuery = `
+        SELECT
+          c.id,
+          c.name,
+          c.color,
+          c.icon,
+          COUNT(*) as transaction_count,
+          SUM(t.amount) as total_amount
+        FROM transactions t
+        JOIN categories c ON t.category_id = c.id
+        WHERE t.date >= $1 AND t.date <= $2
+        GROUP BY c.id, c.name, c.color, c.icon
+        ORDER BY total_amount DESC
+        LIMIT 5
+      `;
+      const topCategories = await db.queryTenant(tenant, topCategoriesQuery, [startDate, endDate]);
+
+      // Get daily trend
+      const dailyTrendQuery = `
+        SELECT
+          DATE(date) as day,
+          SUM(CASE WHEN type = 'income' THEN amount ELSE 0 END) as income,
+          SUM(CASE WHEN type = 'expense' THEN amount ELSE 0 END) as expense
+        FROM transactions
+        WHERE date >= $1 AND date <= $2
+        GROUP BY DATE(date)
+        ORDER BY day
+      `;
+      const dailyTrend = await db.queryTenant(tenant, dailyTrendQuery, [startDate, endDate]);
+
+      const response: ApiResponse = {
+        success: true,
+        data: {
+          period: {
+            start: startDate,
+            end: endDate,
+            type: query.period,
+          },
+          metrics: metrics.reduce((acc, m) => {
+            acc[m.code] = m;
+            return acc;
+          }, {} as Record<string, MetricResult>),
+          summary: {
+            transactions: recentTransactions.rows,
+            topCategories: topCategories.rows,
+          },
+          trends: {
+            daily: dailyTrend.rows,
+          },
+        },
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * GET /api/metrics/compare
+ * Compare metrics between two periods
+ */
+router.get(
+  '/compare',
+  authenticate,
+  validate({ query: CompareQuerySchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const query = req.query as z.infer<typeof CompareQuerySchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      const metricsToCompare = query.metrics || [
+        'total_income',
+        'total_expense',
+        'net_profit',
+        'profit_margin',
+      ];
+
+      // Calculate metrics for period 1
+      const period1Metrics = await Promise.all(
+        metricsToCompare.map((code) =>
+          calculateMetric(db, tenant, code, query.period1Start, query.period1End)
+        )
+      );
+
+      // Calculate metrics for period 2
+      const period2Metrics = await Promise.all(
+        metricsToCompare.map((code) =>
+          calculateMetric(db, tenant, code, query.period2Start, query.period2End)
+        )
+      );
+
+      // Calculate changes
+      const comparison = metricsToCompare.map((code, index) => {
+        const p1 = period1Metrics[index];
+        const p2 = period2Metrics[index];
+        const change = p1.value - p2.value;
+        const changePercent = p2.value !== 0 ? ((change / p2.value) * 100) : (p1.value > 0 ? 100 : 0);
+
+        return {
+          code,
+          period1: p1,
+          period2: p2,
+          change,
+          changePercent: Math.round(changePercent * 100) / 100,
+          trend: change > 0 ? 'up' : change < 0 ? 'down' : 'stable',
+        };
+      });
+
+      const response: ApiResponse = {
+        success: true,
+        data: {
+          period1: {
+            start: query.period1Start,
+            end: query.period1End,
+          },
+          period2: {
+            start: query.period2Start,
+            end: query.period2End,
+          },
+          comparison,
+        },
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * GET /api/metrics/:code
+ * Get a specific metric
+ */
+router.get(
+  '/:code',
+  authenticate,
+  validate({ params: MetricCodeParamSchema, query: PeriodSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { code } = req.params as z.infer<typeof MetricCodeParamSchema>;
+      const { startDate, endDate } = req.query as z.infer<typeof PeriodSchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      const metric = await calculateMetric(db, tenant, code, startDate, endDate);
+
+      // Calculate previous period for comparison
+      const periodLength = new Date(endDate).getTime() - new Date(startDate).getTime();
+      const previousStart = new Date(new Date(startDate).getTime() - periodLength).toISOString();
+      const previousEnd = startDate;
+
+      const previousMetric = await calculateMetric(db, tenant, code, previousStart, previousEnd);
+
+      const change = metric.value - previousMetric.value;
+      const changePercent = previousMetric.value !== 0
+        ? ((change / previousMetric.value) * 100)
+        : (metric.value > 0 ? 100 : 0);
+
+      const response: ApiResponse = {
+        success: true,
+        data: {
+          ...metric,
+          previousValue: previousMetric.value,
+          change,
+          changePercent: Math.round(changePercent * 100) / 100,
+          trend: change > 0 ? 'up' : change < 0 ? 'down' : 'stable',
+        },
+        meta: {
+          period: { startDate, endDate },
+          previousPeriod: { startDate: previousStart, endDate: previousEnd },
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * GET /api/metrics/:code/history
+ * Get metric history over time
+ */
+router.get(
+  '/:code/history',
+  authenticate,
+  validate({ params: MetricCodeParamSchema, query: HistoryQuerySchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { code } = req.params as z.infer<typeof MetricCodeParamSchema>;
+      const { startDate, endDate, granularity } = req.query as z.infer<typeof HistoryQuerySchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Build date format based on granularity
+      let dateFormat: string;
+      let dateGroup: string;
+      switch (granularity) {
+        case 'day':
+          dateFormat = 'YYYY-MM-DD';
+          dateGroup = 'DATE(date)';
+          break;
+        case 'week':
+          dateFormat = 'IYYY-IW';
+          dateGroup = "DATE_TRUNC('week', date)";
+          break;
+        case 'month':
+          dateFormat = 'YYYY-MM';
+          dateGroup = "DATE_TRUNC('month', date)";
+          break;
+      }
+
+      let query: string;
+      let historyData: { period: string; value: number }[] = [];
+
+      // Different queries based on metric type
+      switch (code) {
+        case 'total_income':
+          query = `
+            SELECT
+              TO_CHAR(${dateGroup}, '${dateFormat}') as period,
+              COALESCE(SUM(amount), 0) as value
+            FROM transactions
+            WHERE type = 'income' AND date >= $1 AND date <= $2 AND status != 'cancelled'
+            GROUP BY ${dateGroup}
+            ORDER BY period
+          `;
+          break;
+
+        case 'total_expense':
+          query = `
+            SELECT
+              TO_CHAR(${dateGroup}, '${dateFormat}') as period,
+              COALESCE(SUM(amount), 0) as value
+            FROM transactions
+            WHERE type = 'expense' AND date >= $1 AND date <= $2 AND status != 'cancelled'
+            GROUP BY ${dateGroup}
+            ORDER BY period
+          `;
+          break;
+
+        case 'net_profit':
+          query = `
+            SELECT
+              TO_CHAR(${dateGroup}, '${dateFormat}') as period,
+              COALESCE(SUM(CASE WHEN type = 'income' THEN amount ELSE -amount END), 0) as value
+            FROM transactions
+            WHERE date >= $1 AND date <= $2 AND status != 'cancelled'
+            GROUP BY ${dateGroup}
+            ORDER BY period
+          `;
+          break;
+
+        case 'customer_count':
+          query = `
+            SELECT
+              TO_CHAR(${dateGroup}, '${dateFormat}') as period,
+              COUNT(DISTINCT contact_id) as value
+            FROM transactions
+            WHERE type = 'income' AND date >= $1 AND date <= $2
+            GROUP BY ${dateGroup}
+            ORDER BY period
+          `;
+          break;
+
+        case 'average_transaction':
+          query = `
+            SELECT
+              TO_CHAR(${dateGroup}, '${dateFormat}') as period,
+              COALESCE(AVG(amount), 0) as value
+            FROM transactions
+            WHERE date >= $1 AND date <= $2 AND status != 'cancelled'
+            GROUP BY ${dateGroup}
+            ORDER BY period
+          `;
+          break;
+
+        default:
+          throw new ValidationError(`Historial no disponible para metrica: ${code}`);
+      }
+
+      const result = await db.queryTenant<{ period: string; value: string }>(tenant, query, [startDate, endDate]);
+      historyData = result.rows.map((row) => ({
+        period: row.period,
+        value: parseFloat(row.value),
+      }));
+
+      const response: ApiResponse = {
+        success: true,
+        data: {
+          code,
+          granularity,
+          history: historyData,
+        },
+        meta: {
+          period: { startDate, endDate },
+          dataPoints: historyData.length,
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+export default router;

apps/api/src/routes/transactions.routes.ts

@@ -0,0 +1,617 @@
+/**
+ * Transactions Routes
+ *
+ * CRUD operations for transactions
+ */
+
+import { Router, Request, Response, NextFunction } from 'express';
+import { z } from 'zod';
+import { authenticate } from '../middleware/auth.middleware';
+import { validate } from '../middleware/validate.middleware';
+import { getDatabase, TenantContext } from '@horux/database';
+import {
+  ApiResponse,
+  AppError,
+  NotFoundError,
+  ValidationError,
+} from '../types';
+
+const router = Router();
+
+// ============================================================================
+// Validation Schemas
+// ============================================================================
+
+const TransactionTypeEnum = z.enum(['income', 'expense', 'transfer']);
+const TransactionStatusEnum = z.enum(['pending', 'completed', 'cancelled', 'reconciled']);
+
+const PaginationSchema = z.object({
+  page: z.string().optional().transform((v) => (v ? parseInt(v, 10) : 1)),
+  limit: z.string().optional().transform((v) => (v ? Math.min(parseInt(v, 10), 100) : 20)),
+});
+
+const TransactionFiltersSchema = PaginationSchema.extend({
+  startDate: z.string().datetime().optional(),
+  endDate: z.string().datetime().optional(),
+  type: TransactionTypeEnum.optional(),
+  categoryId: z.string().uuid().optional(),
+  contactId: z.string().uuid().optional(),
+  status: TransactionStatusEnum.optional(),
+  minAmount: z.string().optional().transform((v) => (v ? parseFloat(v) : undefined)),
+  maxAmount: z.string().optional().transform((v) => (v ? parseFloat(v) : undefined)),
+  search: z.string().optional(),
+  sortBy: z.enum(['date', 'amount', 'created_at']).optional().default('date'),
+  sortOrder: z.enum(['asc', 'desc']).optional().default('desc'),
+});
+
+const TransactionIdSchema = z.object({
+  id: z.string().uuid('ID de transaccion invalido'),
+});
+
+const CreateTransactionSchema = z.object({
+  type: TransactionTypeEnum,
+  amount: z.number().positive('El monto debe ser positivo'),
+  currency: z.string().length(3).default('MXN'),
+  description: z.string().min(1).max(500),
+  date: z.string().datetime(),
+  categoryId: z.string().uuid().optional(),
+  contactId: z.string().uuid().optional(),
+  accountId: z.string().uuid().optional(),
+  reference: z.string().max(100).optional(),
+  notes: z.string().max(2000).optional(),
+  tags: z.array(z.string()).optional(),
+  metadata: z.record(z.unknown()).optional(),
+});
+
+const UpdateTransactionSchema = z.object({
+  categoryId: z.string().uuid().optional().nullable(),
+  notes: z.string().max(2000).optional().nullable(),
+  tags: z.array(z.string()).optional(),
+  status: TransactionStatusEnum.optional(),
+  metadata: z.record(z.unknown()).optional(),
+});
+
+const ExportQuerySchema = z.object({
+  format: z.enum(['csv', 'xlsx']).default('csv'),
+  startDate: z.string().datetime().optional(),
+  endDate: z.string().datetime().optional(),
+  type: TransactionTypeEnum.optional(),
+  categoryId: z.string().uuid().optional(),
+});
+
+// ============================================================================
+// Helper Functions
+// ============================================================================
+
+const getTenantContext = (req: Request): TenantContext => {
+  if (!req.user || !req.tenantSchema) {
+    throw new AppError('Contexto de tenant no disponible', 'TENANT_CONTEXT_ERROR', 500);
+  }
+  return {
+    tenantId: req.user.tenant_id,
+    schemaName: req.tenantSchema,
+    userId: req.user.sub,
+  };
+};
+
+const buildFilterQuery = (filters: z.infer<typeof TransactionFiltersSchema>) => {
+  const conditions: string[] = [];
+  const params: unknown[] = [];
+  let paramIndex = 1;
+
+  if (filters.startDate) {
+    conditions.push(`t.date >= $${paramIndex++}`);
+    params.push(filters.startDate);
+  }
+
+  if (filters.endDate) {
+    conditions.push(`t.date <= $${paramIndex++}`);
+    params.push(filters.endDate);
+  }
+
+  if (filters.type) {
+    conditions.push(`t.type = $${paramIndex++}`);
+    params.push(filters.type);
+  }
+
+  if (filters.categoryId) {
+    conditions.push(`t.category_id = $${paramIndex++}`);
+    params.push(filters.categoryId);
+  }
+
+  if (filters.contactId) {
+    conditions.push(`t.contact_id = $${paramIndex++}`);
+    params.push(filters.contactId);
+  }
+
+  if (filters.status) {
+    conditions.push(`t.status = $${paramIndex++}`);
+    params.push(filters.status);
+  }
+
+  if (filters.minAmount !== undefined) {
+    conditions.push(`t.amount >= $${paramIndex++}`);
+    params.push(filters.minAmount);
+  }
+
+  if (filters.maxAmount !== undefined) {
+    conditions.push(`t.amount <= $${paramIndex++}`);
+    params.push(filters.maxAmount);
+  }
+
+  if (filters.search) {
+    conditions.push(`(t.description ILIKE $${paramIndex} OR t.reference ILIKE $${paramIndex} OR t.notes ILIKE $${paramIndex})`);
+    params.push(`%${filters.search}%`);
+    paramIndex++;
+  }
+
+  return { conditions, params, paramIndex };
+};
+
+// ============================================================================
+// Routes
+// ============================================================================
+
+/**
+ * GET /api/transactions
+ * List transactions with filters and pagination
+ */
+router.get(
+  '/',
+  authenticate,
+  validate({ query: TransactionFiltersSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const filters = req.query as z.infer<typeof TransactionFiltersSchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      const { conditions, params, paramIndex } = buildFilterQuery(filters);
+      const whereClause = conditions.length > 0 ? `WHERE ${conditions.join(' AND ')}` : '';
+
+      const offset = (filters.page - 1) * filters.limit;
+      const sortColumn = filters.sortBy === 'date' ? 't.date' : filters.sortBy === 'amount' ? 't.amount' : 't.created_at';
+
+      // Get total count
+      const countQuery = `
+        SELECT COUNT(*) as total
+        FROM transactions t
+        ${whereClause}
+      `;
+      const countResult = await db.queryTenant<{ total: string }>(tenant, countQuery, params);
+      const total = parseInt(countResult.rows[0]?.total || '0', 10);
+
+      // Get transactions with related data
+      const dataQuery = `
+        SELECT
+          t.id,
+          t.type,
+          t.amount,
+          t.currency,
+          t.description,
+          t.date,
+          t.reference,
+          t.notes,
+          t.tags,
+          t.status,
+          t.cfdi_id,
+          t.created_at,
+          t.updated_at,
+          json_build_object('id', c.id, 'name', c.name, 'color', c.color, 'icon', c.icon) as category,
+          json_build_object('id', co.id, 'name', co.name, 'rfc', co.rfc, 'type', co.type) as contact
+        FROM transactions t
+        LEFT JOIN categories c ON t.category_id = c.id
+        LEFT JOIN contacts co ON t.contact_id = co.id
+        ${whereClause}
+        ORDER BY ${sortColumn} ${filters.sortOrder.toUpperCase()}
+        LIMIT $${paramIndex} OFFSET $${paramIndex + 1}
+      `;
+
+      const dataResult = await db.queryTenant(tenant, dataQuery, [...params, filters.limit, offset]);
+
+      const response: ApiResponse = {
+        success: true,
+        data: dataResult.rows,
+        meta: {
+          page: filters.page,
+          limit: filters.limit,
+          total,
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * GET /api/transactions/export
+ * Export transactions to CSV or Excel
+ */
+router.get(
+  '/export',
+  authenticate,
+  validate({ query: ExportQuerySchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const query = req.query as z.infer<typeof ExportQuerySchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Build filter conditions
+      const conditions: string[] = [];
+      const params: unknown[] = [];
+      let paramIndex = 1;
+
+      if (query.startDate) {
+        conditions.push(`t.date >= $${paramIndex++}`);
+        params.push(query.startDate);
+      }
+
+      if (query.endDate) {
+        conditions.push(`t.date <= $${paramIndex++}`);
+        params.push(query.endDate);
+      }
+
+      if (query.type) {
+        conditions.push(`t.type = $${paramIndex++}`);
+        params.push(query.type);
+      }
+
+      if (query.categoryId) {
+        conditions.push(`t.category_id = $${paramIndex++}`);
+        params.push(query.categoryId);
+      }
+
+      const whereClause = conditions.length > 0 ? `WHERE ${conditions.join(' AND ')}` : '';
+
+      const dataQuery = `
+        SELECT
+          t.id,
+          t.type,
+          t.amount,
+          t.currency,
+          t.description,
+          t.date,
+          t.reference,
+          t.notes,
+          t.status,
+          c.name as category_name,
+          co.name as contact_name,
+          co.rfc as contact_rfc
+        FROM transactions t
+        LEFT JOIN categories c ON t.category_id = c.id
+        LEFT JOIN contacts co ON t.contact_id = co.id
+        ${whereClause}
+        ORDER BY t.date DESC
+      `;
+
+      const result = await db.queryTenant(tenant, dataQuery, params);
+
+      if (query.format === 'csv') {
+        // Generate CSV
+        const headers = ['ID', 'Tipo', 'Monto', 'Moneda', 'Descripcion', 'Fecha', 'Referencia', 'Notas', 'Estado', 'Categoria', 'Contacto', 'RFC'];
+        const csvRows = [headers.join(',')];
+
+        for (const row of result.rows) {
+          const values = [
+            row.id,
+            row.type,
+            row.amount,
+            row.currency,
+            `"${(row.description || '').replace(/"/g, '""')}"`,
+            row.date,
+            row.reference || '',
+            `"${(row.notes || '').replace(/"/g, '""')}"`,
+            row.status,
+            row.category_name || '',
+            row.contact_name || '',
+            row.contact_rfc || '',
+          ];
+          csvRows.push(values.join(','));
+        }
+
+        const csv = csvRows.join('\n');
+
+        res.setHeader('Content-Type', 'text/csv; charset=utf-8');
+        res.setHeader('Content-Disposition', `attachment; filename="transacciones_${new Date().toISOString().split('T')[0]}.csv"`);
+        res.send(csv);
+      } else {
+        // For Excel, return JSON that can be converted client-side or by a worker
+        // In a production environment, you'd use a library like exceljs
+        const response: ApiResponse = {
+          success: true,
+          data: {
+            format: 'xlsx',
+            rows: result.rows,
+            headers: ['ID', 'Tipo', 'Monto', 'Moneda', 'Descripcion', 'Fecha', 'Referencia', 'Notas', 'Estado', 'Categoria', 'Contacto', 'RFC'],
+          },
+          meta: {
+            timestamp: new Date().toISOString(),
+          },
+        };
+        res.json(response);
+      }
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * GET /api/transactions/:id
+ * Get a single transaction by ID
+ */
+router.get(
+  '/:id',
+  authenticate,
+  validate({ params: TransactionIdSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      const query = `
+        SELECT
+          t.*,
+          json_build_object('id', c.id, 'name', c.name, 'color', c.color, 'icon', c.icon) as category,
+          json_build_object('id', co.id, 'name', co.name, 'rfc', co.rfc, 'type', co.type, 'email', co.email) as contact,
+          json_build_object('id', cf.id, 'uuid', cf.uuid, 'folio', cf.folio, 'serie', cf.serie) as cfdi
+        FROM transactions t
+        LEFT JOIN categories c ON t.category_id = c.id
+        LEFT JOIN contacts co ON t.contact_id = co.id
+        LEFT JOIN cfdis cf ON t.cfdi_id = cf.id
+        WHERE t.id = $1
+      `;
+
+      const result = await db.queryTenant(tenant, query, [id]);
+
+      if (result.rows.length === 0) {
+        throw new NotFoundError('Transaccion');
+      }
+
+      const response: ApiResponse = {
+        success: true,
+        data: result.rows[0],
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * POST /api/transactions
+ * Create a new manual transaction
+ */
+router.post(
+  '/',
+  authenticate,
+  validate({ body: CreateTransactionSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const data = req.body as z.infer<typeof CreateTransactionSchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Verify category exists if provided
+      if (data.categoryId) {
+        const categoryCheck = await db.queryTenant(
+          tenant,
+          'SELECT id FROM categories WHERE id = $1',
+          [data.categoryId]
+        );
+        if (categoryCheck.rows.length === 0) {
+          throw new ValidationError('Categoria no encontrada', { categoryId: 'Categoria no existe' });
+        }
+      }
+
+      // Verify contact exists if provided
+      if (data.contactId) {
+        const contactCheck = await db.queryTenant(
+          tenant,
+          'SELECT id FROM contacts WHERE id = $1',
+          [data.contactId]
+        );
+        if (contactCheck.rows.length === 0) {
+          throw new ValidationError('Contacto no encontrado', { contactId: 'Contacto no existe' });
+        }
+      }
+
+      const insertQuery = `
+        INSERT INTO transactions (
+          type, amount, currency, description, date,
+          category_id, contact_id, account_id, reference, notes, tags, metadata,
+          source, status, created_by
+        )
+        VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, 'manual', 'pending', $13)
+        RETURNING *
+      `;
+
+      const result = await db.queryTenant(tenant, insertQuery, [
+        data.type,
+        data.amount,
+        data.currency,
+        data.description,
+        data.date,
+        data.categoryId || null,
+        data.contactId || null,
+        data.accountId || null,
+        data.reference || null,
+        data.notes || null,
+        data.tags || [],
+        data.metadata || {},
+        req.user!.sub,
+      ]);
+
+      const response: ApiResponse = {
+        success: true,
+        data: result.rows[0],
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.status(201).json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * PUT /api/transactions/:id
+ * Update a transaction (category, notes, tags, status)
+ */
+router.put(
+  '/:id',
+  authenticate,
+  validate({ params: TransactionIdSchema, body: UpdateTransactionSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const data = req.body as z.infer<typeof UpdateTransactionSchema>;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Check if transaction exists
+      const existingCheck = await db.queryTenant(
+        tenant,
+        'SELECT id FROM transactions WHERE id = $1',
+        [id]
+      );
+
+      if (existingCheck.rows.length === 0) {
+        throw new NotFoundError('Transaccion');
+      }
+
+      // Build update query dynamically
+      const updates: string[] = [];
+      const params: unknown[] = [];
+      let paramIndex = 1;
+
+      if (data.categoryId !== undefined) {
+        if (data.categoryId !== null) {
+          const categoryCheck = await db.queryTenant(
+            tenant,
+            'SELECT id FROM categories WHERE id = $1',
+            [data.categoryId]
+          );
+          if (categoryCheck.rows.length === 0) {
+            throw new ValidationError('Categoria no encontrada', { categoryId: 'Categoria no existe' });
+          }
+        }
+        updates.push(`category_id = $${paramIndex++}`);
+        params.push(data.categoryId);
+      }
+
+      if (data.notes !== undefined) {
+        updates.push(`notes = $${paramIndex++}`);
+        params.push(data.notes);
+      }
+
+      if (data.tags !== undefined) {
+        updates.push(`tags = $${paramIndex++}`);
+        params.push(data.tags);
+      }
+
+      if (data.status !== undefined) {
+        updates.push(`status = $${paramIndex++}`);
+        params.push(data.status);
+      }
+
+      if (data.metadata !== undefined) {
+        updates.push(`metadata = $${paramIndex++}`);
+        params.push(data.metadata);
+      }
+
+      if (updates.length === 0) {
+        throw new ValidationError('No hay campos para actualizar');
+      }
+
+      updates.push(`updated_at = NOW()`);
+      params.push(id);
+
+      const updateQuery = `
+        UPDATE transactions
+        SET ${updates.join(', ')}
+        WHERE id = $${paramIndex}
+        RETURNING *
+      `;
+
+      const result = await db.queryTenant(tenant, updateQuery, params);
+
+      const response: ApiResponse = {
+        success: true,
+        data: result.rows[0],
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+/**
+ * DELETE /api/transactions/:id
+ * Delete a transaction
+ */
+router.delete(
+  '/:id',
+  authenticate,
+  validate({ params: TransactionIdSchema }),
+  async (req: Request, res: Response, next: NextFunction) => {
+    try {
+      const { id } = req.params;
+      const tenant = getTenantContext(req);
+      const db = getDatabase();
+
+      // Check if transaction exists and is deletable (manual transactions only)
+      const existingCheck = await db.queryTenant(
+        tenant,
+        'SELECT id, source FROM transactions WHERE id = $1',
+        [id]
+      );
+
+      if (existingCheck.rows.length === 0) {
+        throw new NotFoundError('Transaccion');
+      }
+
+      const transaction = existingCheck.rows[0];
+
+      // Prevent deletion of CFDI-linked transactions
+      if (transaction.source === 'cfdi') {
+        throw new ValidationError('No se pueden eliminar transacciones generadas desde CFDI');
+      }
+
+      await db.queryTenant(tenant, 'DELETE FROM transactions WHERE id = $1', [id]);
+
+      const response: ApiResponse = {
+        success: true,
+        data: { deleted: true, id },
+        meta: {
+          timestamp: new Date().toISOString(),
+        },
+      };
+
+      res.json(response);
+    } catch (error) {
+      next(error);
+    }
+  }
+);
+
+export default router;

apps/api/src/services/auth.service.ts

@@ -0,0 +1,754 @@
+import bcrypt from 'bcryptjs';
+import { Pool, PoolClient } from 'pg';
+import { v4 as uuidv4 } from 'uuid';
+import { config } from '../config/index.js';
+import { jwtService, hashToken } from './jwt.service.js';
+import {
+  User,
+  Tenant,
+  Session,
+  TokenPair,
+  RegisterInput,
+  LoginInput,
+  AppError,
+  AuthenticationError,
+  ConflictError,
+  NotFoundError,
+  ValidationError,
+} from '../types/index.js';
+import { logger, auditLog } from '../utils/logger.js';
+
+// ============================================================================
+// Database Pool
+// ============================================================================
+
+const pool = new Pool({
+  connectionString: config.database.url,
+  min: config.database.pool.min,
+  max: config.database.pool.max,
+});
+
+// ============================================================================
+// Helper Functions
+// ============================================================================
+
+/**
+ * Generate a slug from company name
+ */
+const generateSlug = (name: string): string => {
+  return name
+    .toLowerCase()
+    .replace(/[^a-z0-9]+/g, '-')
+    .replace(/^-+|-+$/g, '')
+    .substring(0, 50);
+};
+
+/**
+ * Generate a unique schema name for a tenant
+ */
+const generateSchemaName = (slug: string): string => {
+  const uniqueSuffix = uuidv4().split('-')[0];
+  return `tenant_${slug.replace(/-/g, '_')}_${uniqueSuffix}`;
+};
+
+/**
+ * Hash a password
+ */
+const hashPassword = async (password: string): Promise<string> => {
+  return bcrypt.hash(password, config.security.bcryptRounds);
+};
+
+/**
+ * Compare password with hash
+ */
+const comparePassword = async (password: string, hash: string): Promise<boolean> => {
+  return bcrypt.compare(password, hash);
+};
+
+// ============================================================================
+// Auth Service
+// ============================================================================
+
+export class AuthService {
+  /**
+   * Register a new user and create their tenant
+   */
+  async register(input: RegisterInput): Promise<{ user: Partial<User>; tokens: TokenPair }> {
+    const client = await pool.connect();
+
+    try {
+      await client.query('BEGIN');
+
+      // Check if email already exists
+      const existingUser = await client.query(
+        'SELECT id FROM public.users WHERE email = $1',
+        [input.email.toLowerCase()]
+      );
+
+      if (existingUser.rows.length > 0) {
+        throw new ConflictError('Este email ya esta registrado');
+      }
+
+      // Generate tenant info
+      const tenantId = uuidv4();
+      const slug = generateSlug(input.companyName);
+      const schemaName = generateSchemaName(slug);
+
+      // Get default plan (trial)
+      const defaultPlan = await client.query(
+        'SELECT id FROM public.plans WHERE slug = $1',
+        ['trial']
+      );
+
+      let planId = defaultPlan.rows[0]?.id;
+
+      // If no trial plan exists, create a basic one
+      if (!planId) {
+        const newPlan = await client.query(
+          `INSERT INTO public.plans (id, name, slug, price_monthly, price_yearly, features, is_active)
+           VALUES ($1, $2, $3, $4, $5, $6, $7)
+           RETURNING id`,
+          [
+            uuidv4(),
+            'Trial',
+            'trial',
+            0,
+            0,
+            JSON.stringify({ users: 3, rfcs: 1, reports: 5 }),
+            true,
+          ]
+        );
+        planId = newPlan.rows[0]?.id;
+      }
+
+      // Create tenant
+      await client.query(
+        `INSERT INTO public.tenants (id, name, slug, schema_name, plan_id, is_active, settings, created_at, updated_at)
+         VALUES ($1, $2, $3, $4, $5, $6, $7, NOW(), NOW())`,
+        [
+          tenantId,
+          input.companyName,
+          slug,
+          schemaName,
+          planId,
+          true,
+          JSON.stringify({
+            timezone: 'America/Mexico_City',
+            currency: 'MXN',
+            fiscal_year_start_month: 1,
+            language: 'es',
+          }),
+        ]
+      );
+
+      // Create tenant schema
+      await this.createTenantSchema(client, schemaName);
+
+      // Hash password and create user
+      const userId = uuidv4();
+      const passwordHash = await hashPassword(input.password);
+
+      await client.query(
+        `INSERT INTO public.users (id, email, password_hash, first_name, last_name, role, tenant_id, is_active, email_verified, created_at, updated_at)
+         VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, NOW(), NOW())`,
+        [
+          userId,
+          input.email.toLowerCase(),
+          passwordHash,
+          input.firstName,
+          input.lastName,
+          'owner',
+          tenantId,
+          true,
+          false,
+        ]
+      );
+
+      // Create session
+      const sessionId = uuidv4();
+      const tokens = jwtService.generateTokenPair(
+        {
+          id: userId,
+          email: input.email.toLowerCase(),
+          role: 'owner',
+          tenant_id: tenantId,
+          schema_name: schemaName,
+        },
+        sessionId
+      );
+
+      const refreshTokenHash = hashToken(tokens.refreshToken);
+
+      await client.query(
+        `INSERT INTO public.user_sessions (id, user_id, tenant_id, refresh_token_hash, expires_at, created_at)
+         VALUES ($1, $2, $3, $4, $5, NOW())`,
+        [sessionId, userId, tenantId, refreshTokenHash, jwtService.getRefreshTokenExpiration()]
+      );
+
+      await client.query('COMMIT');
+
+      auditLog('USER_REGISTERED', userId, tenantId, {
+        email: input.email,
+        companyName: input.companyName,
+      });
+
+      logger.info('User registered successfully', { userId, tenantId, email: input.email });
+
+      return {
+        user: {
+          id: userId,
+          email: input.email.toLowerCase(),
+          first_name: input.firstName,
+          last_name: input.lastName,
+          role: 'owner',
+          tenant_id: tenantId,
+        },
+        tokens,
+      };
+    } catch (error) {
+      await client.query('ROLLBACK');
+      logger.error('Registration failed', { error, email: input.email });
+      throw error;
+    } finally {
+      client.release();
+    }
+  }
+
+  /**
+   * Login a user
+   */
+  async login(
+    input: LoginInput,
+    userAgent?: string,
+    ipAddress?: string
+  ): Promise<{ user: Partial<User>; tenant: Partial<Tenant>; tokens: TokenPair }> {
+    const client = await pool.connect();
+
+    try {
+      // Find user by email
+      const userResult = await client.query(
+        `SELECT u.*, t.schema_name, t.name as tenant_name, t.slug as tenant_slug
+         FROM public.users u
+         JOIN public.tenants t ON u.tenant_id = t.id
+         WHERE u.email = $1 AND u.is_active = true AND t.is_active = true`,
+        [input.email.toLowerCase()]
+      );
+
+      const user = userResult.rows[0];
+
+      if (!user) {
+        auditLog('LOGIN_FAILED', null, null, { email: input.email, reason: 'user_not_found' }, false);
+        throw new AuthenticationError('Credenciales invalidas');
+      }
+
+      // Verify password
+      const isValidPassword = await comparePassword(input.password, user.password_hash);
+
+      if (!isValidPassword) {
+        auditLog('LOGIN_FAILED', user.id, user.tenant_id, { reason: 'invalid_password' }, false);
+        throw new AuthenticationError('Credenciales invalidas');
+      }
+
+      // Create session
+      const sessionId = uuidv4();
+      const tokens = jwtService.generateTokenPair(
+        {
+          id: user.id,
+          email: user.email,
+          role: user.role,
+          tenant_id: user.tenant_id,
+          schema_name: user.schema_name,
+        },
+        sessionId
+      );
+
+      const refreshTokenHash = hashToken(tokens.refreshToken);
+
+      await client.query(
+        `INSERT INTO public.user_sessions (id, user_id, tenant_id, refresh_token_hash, user_agent, ip_address, expires_at, created_at)
+         VALUES ($1, $2, $3, $4, $5, $6, $7, NOW())`,
+        [
+          sessionId,
+          user.id,
+          user.tenant_id,
+          refreshTokenHash,
+          userAgent || null,
+          ipAddress || null,
+          jwtService.getRefreshTokenExpiration(),
+        ]
+      );
+
+      // Update last login
+      await client.query('UPDATE public.users SET last_login_at = NOW() WHERE id = $1', [user.id]);
+
+      auditLog('LOGIN_SUCCESS', user.id, user.tenant_id, { userAgent, ipAddress });
+
+      logger.info('User logged in', { userId: user.id, tenantId: user.tenant_id });
+
+      return {
+        user: {
+          id: user.id,
+          email: user.email,
+          first_name: user.first_name,
+          last_name: user.last_name,
+          role: user.role,
+          tenant_id: user.tenant_id,
+        },
+        tenant: {
+          id: user.tenant_id,
+          name: user.tenant_name,
+          slug: user.tenant_slug,
+          schema_name: user.schema_name,
+        },
+        tokens,
+      };
+    } finally {
+      client.release();
+    }
+  }
+
+  /**
+   * Refresh access token using refresh token
+   */
+  async refreshToken(refreshToken: string): Promise<TokenPair> {
+    const client = await pool.connect();
+
+    try {
+      // Verify refresh token
+      const payload = jwtService.verifyRefreshToken(refreshToken);
+      const tokenHash = hashToken(refreshToken);
+
+      // Find session
+      const sessionResult = await client.query(
+        `SELECT s.*, u.email, u.role, u.is_active as user_active, t.schema_name, t.is_active as tenant_active
+         FROM public.user_sessions s
+         JOIN public.users u ON s.user_id = u.id
+         JOIN public.tenants t ON s.tenant_id = t.id
+         WHERE s.id = $1 AND s.refresh_token_hash = $2 AND s.expires_at > NOW()`,
+        [payload.session_id, tokenHash]
+      );
+
+      const session = sessionResult.rows[0];
+
+      if (!session) {
+        throw new AuthenticationError('Sesion invalida o expirada');
+      }
+
+      if (!session.user_active || !session.tenant_active) {
+        throw new AuthenticationError('Cuenta desactivada');
+      }
+
+      // Generate new token pair
+      const newSessionId = uuidv4();
+      const tokens = jwtService.generateTokenPair(
+        {
+          id: session.user_id,
+          email: session.email,
+          role: session.role,
+          tenant_id: session.tenant_id,
+          schema_name: session.schema_name,
+        },
+        newSessionId
+      );
+
+      const newRefreshTokenHash = hashToken(tokens.refreshToken);
+
+      // Delete old session and create new one (rotation)
+      await client.query('DELETE FROM public.user_sessions WHERE id = $1', [payload.session_id]);
+
+      await client.query(
+        `INSERT INTO public.user_sessions (id, user_id, tenant_id, refresh_token_hash, user_agent, ip_address, expires_at, created_at)
+         VALUES ($1, $2, $3, $4, $5, $6, $7, NOW())`,
+        [
+          newSessionId,
+          session.user_id,
+          session.tenant_id,
+          newRefreshTokenHash,
+          session.user_agent,
+          session.ip_address,
+          jwtService.getRefreshTokenExpiration(),
+        ]
+      );
+
+      logger.debug('Token refreshed', { userId: session.user_id });
+
+      return tokens;
+    } finally {
+      client.release();
+    }
+  }
+
+  /**
+   * Logout - invalidate session
+   */
+  async logout(refreshToken: string): Promise<void> {
+    const client = await pool.connect();
+
+    try {
+      const payload = jwtService.verifyRefreshToken(refreshToken);
+      const tokenHash = hashToken(refreshToken);
+
+      const result = await client.query(
+        'DELETE FROM public.user_sessions WHERE id = $1 AND refresh_token_hash = $2 RETURNING user_id, tenant_id',
+        [payload.session_id, tokenHash]
+      );
+
+      if (result.rows[0]) {
+        auditLog('LOGOUT', result.rows[0].user_id, result.rows[0].tenant_id, {});
+        logger.info('User logged out', { userId: result.rows[0].user_id });
+      }
+    } catch (error) {
+      // Ignore token verification errors during logout
+      logger.debug('Logout with invalid token', { error });
+    } finally {
+      client.release();
+    }
+  }
+
+  /**
+   * Logout from all sessions
+   */
+  async logoutAll(userId: string, tenantId: string): Promise<number> {
+    const result = await pool.query(
+      'DELETE FROM public.user_sessions WHERE user_id = $1 AND tenant_id = $2 RETURNING id',
+      [userId, tenantId]
+    );
+
+    auditLog('LOGOUT_ALL', userId, tenantId, { sessionsDeleted: result.rowCount });
+    logger.info('User logged out from all sessions', { userId, sessionsDeleted: result.rowCount });
+
+    return result.rowCount || 0;
+  }
+
+  /**
+   * Request password reset
+   */
+  async requestPasswordReset(email: string): Promise<void> {
+    const client = await pool.connect();
+
+    try {
+      const userResult = await client.query(
+        'SELECT id, email, first_name FROM public.users WHERE email = $1 AND is_active = true',
+        [email.toLowerCase()]
+      );
+
+      const user = userResult.rows[0];
+
+      // Always return success to prevent email enumeration
+      if (!user) {
+        logger.debug('Password reset requested for non-existent email', { email });
+        return;
+      }
+
+      // Generate reset token
+      const resetToken = jwtService.generateResetToken(user.id, user.email);
+
+      // Store reset token hash
+      const tokenHash = hashToken(resetToken);
+      await client.query(
+        `INSERT INTO public.password_reset_tokens (id, user_id, token_hash, expires_at, created_at)
+         VALUES ($1, $2, $3, NOW() + INTERVAL '1 hour', NOW())
+         ON CONFLICT (user_id) DO UPDATE SET token_hash = $3, expires_at = NOW() + INTERVAL '1 hour', created_at = NOW()`,
+        [uuidv4(), user.id, tokenHash]
+      );
+
+      // TODO: Send email with reset link
+      // For now, log the token (REMOVE IN PRODUCTION)
+      logger.info('Password reset token generated', {
+        userId: user.id,
+        resetLink: `${config.isProduction ? 'https://app.horuxstrategy.com' : 'http://localhost:3000'}/reset-password?token=${resetToken}`,
+      });
+
+      auditLog('PASSWORD_RESET_REQUESTED', user.id, null, { email });
+    } finally {
+      client.release();
+    }
+  }
+
+  /**
+   * Reset password with token
+   */
+  async resetPassword(token: string, newPassword: string): Promise<void> {
+    const client = await pool.connect();
+
+    try {
+      await client.query('BEGIN');
+
+      // Verify token
+      const { userId, email } = jwtService.verifyResetToken(token);
+      const tokenHash = hashToken(token);
+
+      // Verify token exists in database and not expired
+      const tokenResult = await client.query(
+        'SELECT id FROM public.password_reset_tokens WHERE user_id = $1 AND token_hash = $2 AND expires_at > NOW()',
+        [userId, tokenHash]
+      );
+
+      if (tokenResult.rows.length === 0) {
+        throw new ValidationError('Enlace de restablecimiento invalido o expirado');
+      }
+
+      // Hash new password
+      const passwordHash = await hashPassword(newPassword);
+
+      // Update password
+      await client.query('UPDATE public.users SET password_hash = $1, updated_at = NOW() WHERE id = $2', [
+        passwordHash,
+        userId,
+      ]);
+
+      // Delete reset token
+      await client.query('DELETE FROM public.password_reset_tokens WHERE user_id = $1', [userId]);
+
+      // Invalidate all existing sessions
+      await client.query('DELETE FROM public.user_sessions WHERE user_id = $1', [userId]);
+
+      await client.query('COMMIT');
+
+      auditLog('PASSWORD_RESET_SUCCESS', userId, null, { email });
+      logger.info('Password reset successfully', { userId });
+    } catch (error) {
+      await client.query('ROLLBACK');
+      throw error;
+    } finally {
+      client.release();
+    }
+  }
+
+  /**
+   * Change password (for authenticated users)
+   */
+  async changePassword(userId: string, currentPassword: string, newPassword: string): Promise<void> {
+    const client = await pool.connect();
+
+    try {
+      await client.query('BEGIN');
+
+      // Get current password hash
+      const userResult = await client.query(
+        'SELECT password_hash, tenant_id FROM public.users WHERE id = $1',
+        [userId]
+      );
+
+      const user = userResult.rows[0];
+
+      if (!user) {
+        throw new NotFoundError('Usuario');
+      }
+
+      // Verify current password
+      const isValidPassword = await comparePassword(currentPassword, user.password_hash);
+
+      if (!isValidPassword) {
+        throw new ValidationError('La contrasena actual es incorrecta');
+      }
+
+      // Hash new password
+      const passwordHash = await hashPassword(newPassword);
+
+      // Update password
+      await client.query('UPDATE public.users SET password_hash = $1, updated_at = NOW() WHERE id = $2', [
+        passwordHash,
+        userId,
+      ]);
+
+      await client.query('COMMIT');
+
+      auditLog('PASSWORD_CHANGED', userId, user.tenant_id, {});
+      logger.info('Password changed', { userId });
+    } catch (error) {
+      await client.query('ROLLBACK');
+      throw error;
+    } finally {
+      client.release();
+    }
+  }
+
+  /**
+   * Get current user profile
+   */
+  async getProfile(userId: string): Promise<Partial<User> & { tenant: Partial<Tenant> }> {
+    const result = await pool.query(
+      `SELECT u.id, u.email, u.first_name, u.last_name, u.role, u.tenant_id, u.email_verified, u.created_at, u.last_login_at,
+              t.id as tenant_id, t.name as tenant_name, t.slug as tenant_slug, t.schema_name
+       FROM public.users u
+       JOIN public.tenants t ON u.tenant_id = t.id
+       WHERE u.id = $1`,
+      [userId]
+    );
+
+    const user = result.rows[0];
+
+    if (!user) {
+      throw new NotFoundError('Usuario');
+    }
+
+    return {
+      id: user.id,
+      email: user.email,
+      first_name: user.first_name,
+      last_name: user.last_name,
+      role: user.role,
+      tenant_id: user.tenant_id,
+      email_verified: user.email_verified,
+      created_at: user.created_at,
+      last_login_at: user.last_login_at,
+      tenant: {
+        id: user.tenant_id,
+        name: user.tenant_name,
+        slug: user.tenant_slug,
+        schema_name: user.schema_name,
+      },
+    };
+  }
+
+  /**
+   * Create tenant schema with all required tables
+   */
+  private async createTenantSchema(client: PoolClient, schemaName: string): Promise<void> {
+    // Create schema
+    await client.query(`CREATE SCHEMA IF NOT EXISTS "${schemaName}"`);
+
+    // Create tenant-specific tables
+    await client.query(`
+      -- SAT Credentials
+      CREATE TABLE IF NOT EXISTS "${schemaName}".sat_credentials (
+        id UUID PRIMARY KEY,
+        rfc VARCHAR(13) NOT NULL UNIQUE,
+        certificate_data TEXT,
+        key_data_encrypted TEXT,
+        valid_from TIMESTAMP,
+        valid_to TIMESTAMP,
+        is_active BOOLEAN DEFAULT true,
+        last_sync_at TIMESTAMP,
+        created_at TIMESTAMP DEFAULT NOW(),
+        updated_at TIMESTAMP DEFAULT NOW()
+      );
+
+      -- Contacts (customers and suppliers)
+      CREATE TABLE IF NOT EXISTS "${schemaName}".contacts (
+        id UUID PRIMARY KEY,
+        type VARCHAR(20) NOT NULL, -- customer, supplier, both
+        name VARCHAR(255) NOT NULL,
+        rfc VARCHAR(13),
+        email VARCHAR(255),
+        phone VARCHAR(50),
+        address JSONB,
+        is_recurring_customer BOOLEAN DEFAULT false,
+        created_at TIMESTAMP DEFAULT NOW(),
+        updated_at TIMESTAMP DEFAULT NOW()
+      );
+
+      -- CFDIs
+      CREATE TABLE IF NOT EXISTS "${schemaName}".cfdis (
+        id UUID PRIMARY KEY,
+        uuid_fiscal VARCHAR(36) UNIQUE NOT NULL,
+        type VARCHAR(10) NOT NULL, -- I=Ingreso, E=Egreso, P=Pago, N=Nomina, T=Traslado
+        series VARCHAR(25),
+        folio VARCHAR(40),
+        issue_date TIMESTAMP NOT NULL,
+        issuer_rfc VARCHAR(13) NOT NULL,
+        issuer_name VARCHAR(255),
+        receiver_rfc VARCHAR(13) NOT NULL,
+        receiver_name VARCHAR(255),
+        subtotal DECIMAL(18, 2),
+        discount DECIMAL(18, 2) DEFAULT 0,
+        total DECIMAL(18, 2) NOT NULL,
+        currency VARCHAR(3) DEFAULT 'MXN',
+        exchange_rate DECIMAL(18, 6) DEFAULT 1,
+        payment_method VARCHAR(3),
+        payment_form VARCHAR(2),
+        status VARCHAR(20) DEFAULT 'active', -- active, cancelled
+        xml_content TEXT,
+        is_incoming BOOLEAN NOT NULL, -- true = received, false = issued
+        contact_id UUID REFERENCES "${schemaName}".contacts(id),
+        paid_amount DECIMAL(18, 2) DEFAULT 0,
+        pending_amount DECIMAL(18, 2),
+        created_at TIMESTAMP DEFAULT NOW(),
+        updated_at TIMESTAMP DEFAULT NOW()
+      );
+
+      -- Transactions (unified model)
+      CREATE TABLE IF NOT EXISTS "${schemaName}".transactions (
+        id UUID PRIMARY KEY,
+        type VARCHAR(20) NOT NULL, -- income, expense, transfer
+        category_id UUID,
+        contact_id UUID REFERENCES "${schemaName}".contacts(id),
+        cfdi_id UUID REFERENCES "${schemaName}".cfdis(id),
+        description TEXT,
+        amount DECIMAL(18, 2) NOT NULL,
+        currency VARCHAR(3) DEFAULT 'MXN',
+        exchange_rate DECIMAL(18, 6) DEFAULT 1,
+        date DATE NOT NULL,
+        is_recurring BOOLEAN DEFAULT false,
+        metadata JSONB,
+        created_at TIMESTAMP DEFAULT NOW(),
+        updated_at TIMESTAMP DEFAULT NOW()
+      );
+
+      -- Metrics Cache
+      CREATE TABLE IF NOT EXISTS "${schemaName}".metrics_cache (
+        id UUID PRIMARY KEY,
+        metric_key VARCHAR(100) NOT NULL,
+        period_type VARCHAR(20) NOT NULL, -- daily, weekly, monthly, yearly
+        period_start DATE NOT NULL,
+        period_end DATE NOT NULL,
+        value DECIMAL(18, 4),
+        metadata JSONB,
+        calculated_at TIMESTAMP DEFAULT NOW(),
+        UNIQUE (metric_key, period_type, period_start)
+      );
+
+      -- Alerts
+      CREATE TABLE IF NOT EXISTS "${schemaName}".alerts (
+        id UUID PRIMARY KEY,
+        type VARCHAR(50) NOT NULL,
+        severity VARCHAR(20) DEFAULT 'info', -- info, warning, critical
+        title VARCHAR(255) NOT NULL,
+        message TEXT,
+        data JSONB,
+        is_read BOOLEAN DEFAULT false,
+        is_dismissed BOOLEAN DEFAULT false,
+        created_at TIMESTAMP DEFAULT NOW()
+      );
+
+      -- Reports
+      CREATE TABLE IF NOT EXISTS "${schemaName}".reports (
+        id UUID PRIMARY KEY,
+        type VARCHAR(50) NOT NULL,
+        title VARCHAR(255) NOT NULL,
+        period_start DATE,
+        period_end DATE,
+        status VARCHAR(20) DEFAULT 'pending', -- pending, generating, completed, failed
+        file_path VARCHAR(500),
+        file_size INTEGER,
+        generated_at TIMESTAMP,
+        error_message TEXT,
+        created_at TIMESTAMP DEFAULT NOW()
+      );
+
+      -- Settings
+      CREATE TABLE IF NOT EXISTS "${schemaName}".settings (
+        key VARCHAR(100) PRIMARY KEY,
+        value JSONB NOT NULL,
+        updated_at TIMESTAMP DEFAULT NOW()
+      );
+
+      -- Create indexes
+      CREATE INDEX IF NOT EXISTS idx_cfdis_issue_date ON "${schemaName}".cfdis(issue_date);
+      CREATE INDEX IF NOT EXISTS idx_cfdis_issuer_rfc ON "${schemaName}".cfdis(issuer_rfc);
+      CREATE INDEX IF NOT EXISTS idx_cfdis_receiver_rfc ON "${schemaName}".cfdis(receiver_rfc);
+      CREATE INDEX IF NOT EXISTS idx_cfdis_type ON "${schemaName}".cfdis(type);
+      CREATE INDEX IF NOT EXISTS idx_transactions_date ON "${schemaName}".transactions(date);
+      CREATE INDEX IF NOT EXISTS idx_transactions_type ON "${schemaName}".transactions(type);
+      CREATE INDEX IF NOT EXISTS idx_metrics_cache_key ON "${schemaName}".metrics_cache(metric_key, period_start);
+    `);
+
+    logger.info('Tenant schema created', { schemaName });
+  }
+}
+
+// Export singleton instance
+export const authService = new AuthService();
+
+export default authService;

apps/api/src/services/index.ts

@@ -0,0 +1,17 @@
+// Services exports
+
+// Auth
+export { authService, AuthService } from './auth.service.js';
+export { jwtService, JwtService, hashToken, generateSecureToken } from './jwt.service.js';
+
+// Metrics
+export * from './metrics/metrics.types.js';
+export * from './metrics/core.metrics.js';
+export * from './metrics/startup.metrics.js';
+export * from './metrics/enterprise.metrics.js';
+export * from './metrics/metrics.cache.js';
+
+// SAT
+export * from './sat/sat.types.js';
+export * from './sat/cfdi.parser.js';
+export * from './sat/fiel.service.js';

apps/api/src/services/jwt.service.ts

@@ -0,0 +1,289 @@
+import jwt, { SignOptions, JwtPayload } from 'jsonwebtoken';
+import crypto from 'crypto';
+import { config } from '../config/index.js';
+import {
+  AccessTokenPayload,
+  RefreshTokenPayload,
+  TokenPair,
+  UserRole,
+  AppError,
+} from '../types/index.js';
+import { logger } from '../utils/logger.js';
+
+// ============================================================================
+// Constants
+// ============================================================================
+
+const ACCESS_TOKEN_TYPE = 'access';
+const REFRESH_TOKEN_TYPE = 'refresh';
+const RESET_TOKEN_TYPE = 'reset';
+
+// ============================================================================
+// Helper Functions
+// ============================================================================
+
+/**
+ * Parse duration string to milliseconds
+ * Supports: 15m, 1h, 7d, 30d
+ */
+const parseDuration = (duration: string): number => {
+  const match = duration.match(/^(\d+)([mhdw])$/);
+  if (!match) {
+    throw new Error(`Invalid duration format: ${duration}`);
+  }
+
+  const value = parseInt(match[1] ?? '0', 10);
+  const unit = match[2];
+
+  switch (unit) {
+    case 'm':
+      return value * 60 * 1000;
+    case 'h':
+      return value * 60 * 60 * 1000;
+    case 'd':
+      return value * 24 * 60 * 60 * 1000;
+    case 'w':
+      return value * 7 * 24 * 60 * 60 * 1000;
+    default:
+      throw new Error(`Unknown duration unit: ${unit}`);
+  }
+};
+
+/**
+ * Hash a token for secure storage
+ */
+export const hashToken = (token: string): string => {
+  return crypto.createHash('sha256').update(token).digest('hex');
+};
+
+/**
+ * Generate a secure random token
+ */
+export const generateSecureToken = (length: number = 32): string => {
+  return crypto.randomBytes(length).toString('hex');
+};
+
+// ============================================================================
+// JWT Service
+// ============================================================================
+
+export class JwtService {
+  private readonly accessSecret: string;
+  private readonly refreshSecret: string;
+  private readonly resetSecret: string;
+  private readonly accessExpiresIn: string;
+  private readonly refreshExpiresIn: string;
+  private readonly resetExpiresIn: string;
+
+  constructor() {
+    this.accessSecret = config.jwt.accessSecret;
+    this.refreshSecret = config.jwt.refreshSecret;
+    this.resetSecret = config.passwordReset.secret;
+    this.accessExpiresIn = config.jwt.accessExpiresIn;
+    this.refreshExpiresIn = config.jwt.refreshExpiresIn;
+    this.resetExpiresIn = config.passwordReset.expiresIn;
+  }
+
+  /**
+   * Generate an access token
+   */
+  generateAccessToken(payload: Omit<AccessTokenPayload, 'type'>): string {
+    const tokenPayload: AccessTokenPayload = {
+      ...payload,
+      type: ACCESS_TOKEN_TYPE,
+    };
+
+    const options: SignOptions = {
+      expiresIn: this.accessExpiresIn,
+      issuer: 'horux-strategy',
+      audience: 'horux-strategy-api',
+    };
+
+    return jwt.sign(tokenPayload, this.accessSecret, options);
+  }
+
+  /**
+   * Generate a refresh token
+   */
+  generateRefreshToken(userId: string, sessionId: string): string {
+    const tokenPayload: RefreshTokenPayload = {
+      sub: userId,
+      session_id: sessionId,
+      type: REFRESH_TOKEN_TYPE,
+    };
+
+    const options: SignOptions = {
+      expiresIn: this.refreshExpiresIn,
+      issuer: 'horux-strategy',
+      audience: 'horux-strategy-api',
+    };
+
+    return jwt.sign(tokenPayload, this.refreshSecret, options);
+  }
+
+  /**
+   * Generate both access and refresh tokens
+   */
+  generateTokenPair(
+    user: {
+      id: string;
+      email: string;
+      role: UserRole;
+      tenant_id: string;
+      schema_name: string;
+    },
+    sessionId: string
+  ): TokenPair {
+    const accessToken = this.generateAccessToken({
+      sub: user.id,
+      email: user.email,
+      role: user.role,
+      tenant_id: user.tenant_id,
+      schema_name: user.schema_name,
+    });
+
+    const refreshToken = this.generateRefreshToken(user.id, sessionId);
+
+    return {
+      accessToken,
+      refreshToken,
+      expiresIn: Math.floor(parseDuration(this.accessExpiresIn) / 1000),
+    };
+  }
+
+  /**
+   * Verify an access token
+   */
+  verifyAccessToken(token: string): AccessTokenPayload {
+    try {
+      const decoded = jwt.verify(token, this.accessSecret, {
+        issuer: 'horux-strategy',
+        audience: 'horux-strategy-api',
+      }) as JwtPayload & AccessTokenPayload;
+
+      if (decoded.type !== ACCESS_TOKEN_TYPE) {
+        throw new AppError('Invalid token type', 'INVALID_TOKEN_TYPE', 401);
+      }
+
+      return decoded;
+    } catch (error) {
+      if (error instanceof jwt.TokenExpiredError) {
+        throw new AppError('Token expirado', 'TOKEN_EXPIRED', 401);
+      }
+      if (error instanceof jwt.JsonWebTokenError) {
+        throw new AppError('Token invalido', 'INVALID_TOKEN', 401);
+      }
+      throw error;
+    }
+  }
+
+  /**
+   * Verify a refresh token
+   */
+  verifyRefreshToken(token: string): RefreshTokenPayload {
+    try {
+      const decoded = jwt.verify(token, this.refreshSecret, {
+        issuer: 'horux-strategy',
+        audience: 'horux-strategy-api',
+      }) as JwtPayload & RefreshTokenPayload;
+
+      if (decoded.type !== REFRESH_TOKEN_TYPE) {
+        throw new AppError('Invalid token type', 'INVALID_TOKEN_TYPE', 401);
+      }
+
+      return decoded;
+    } catch (error) {
+      if (error instanceof jwt.TokenExpiredError) {
+        throw new AppError('Refresh token expirado', 'REFRESH_TOKEN_EXPIRED', 401);
+      }
+      if (error instanceof jwt.JsonWebTokenError) {
+        throw new AppError('Refresh token invalido', 'INVALID_REFRESH_TOKEN', 401);
+      }
+      throw error;
+    }
+  }
+
+  /**
+   * Generate a password reset token
+   */
+  generateResetToken(userId: string, email: string): string {
+    const payload = {
+      sub: userId,
+      email,
+      type: RESET_TOKEN_TYPE,
+    };
+
+    return jwt.sign(payload, this.resetSecret, {
+      expiresIn: this.resetExpiresIn,
+      issuer: 'horux-strategy',
+    });
+  }
+
+  /**
+   * Verify a password reset token
+   */
+  verifyResetToken(token: string): { userId: string; email: string } {
+    try {
+      const decoded = jwt.verify(token, this.resetSecret, {
+        issuer: 'horux-strategy',
+      }) as JwtPayload & { sub: string; email: string; type: string };
+
+      if (decoded.type !== RESET_TOKEN_TYPE) {
+        throw new AppError('Invalid token type', 'INVALID_TOKEN_TYPE', 400);
+      }
+
+      return {
+        userId: decoded.sub,
+        email: decoded.email,
+      };
+    } catch (error) {
+      if (error instanceof jwt.TokenExpiredError) {
+        throw new AppError(
+          'El enlace de restablecimiento ha expirado',
+          'RESET_TOKEN_EXPIRED',
+          400
+        );
+      }
+      if (error instanceof jwt.JsonWebTokenError) {
+        throw new AppError(
+          'Enlace de restablecimiento invalido',
+          'INVALID_RESET_TOKEN',
+          400
+        );
+      }
+      throw error;
+    }
+  }
+
+  /**
+   * Decode a token without verification (useful for debugging)
+   */
+  decodeToken(token: string): JwtPayload | null {
+    try {
+      return jwt.decode(token) as JwtPayload | null;
+    } catch (error) {
+      logger.warn('Failed to decode token', { error });
+      return null;
+    }
+  }
+
+  /**
+   * Get the expiration time of the refresh token in Date
+   */
+  getRefreshTokenExpiration(): Date {
+    const expiresInMs = parseDuration(this.refreshExpiresIn);
+    return new Date(Date.now() + expiresInMs);
+  }
+
+  /**
+   * Get the expiration time of the access token in seconds
+   */
+  getAccessTokenExpiresIn(): number {
+    return Math.floor(parseDuration(this.accessExpiresIn) / 1000);
+  }
+}
+
+// Export singleton instance
+export const jwtService = new JwtService();
+
+export default jwtService;

apps/api/src/services/metrics/anomaly.detector.ts

@@ -0,0 +1,729 @@
+/**
+ * Anomaly Detector
+ *
+ * Detects anomalies in financial metrics using rule-based analysis.
+ * Rules implemented:
+ * - Significant variation (>20%)
+ * - Negative trend for 3+ months
+ * - Values outside expected range
+ * - Sudden spikes or drops
+ */
+
+import { DatabaseConnection } from '@horux/database';
+import { v4 as uuidv4 } from 'uuid';
+import {
+  MetricType,
+  MetricPeriod,
+  Anomaly,
+  AnomalyType,
+  AnomalySeverity,
+  AnomalyDetectionResult,
+  getPeriodDateRange,
+  getPreviousPeriod,
+  periodToString,
+  MetricValue,
+} from './metrics.types';
+import { MetricsService, createMetricsService } from './metrics.service';
+
+// Configuration for anomaly detection rules
+interface AnomalyRule {
+  type: AnomalyType;
+  threshold: number;
+  severity: AnomalySeverity;
+  enabled: boolean;
+}
+
+interface MetricRules {
+  significantVariation: AnomalyRule;
+  negativeTrend: AnomalyRule;
+  outOfRange: AnomalyRule;
+  suddenSpike: AnomalyRule;
+  suddenDrop: AnomalyRule;
+}
+
+// Default rules configuration
+const DEFAULT_RULES: MetricRules = {
+  significantVariation: {
+    type: 'significant_variation',
+    threshold: 0.20, // 20% variation
+    severity: 'medium',
+    enabled: true,
+  },
+  negativeTrend: {
+    type: 'negative_trend',
+    threshold: 3, // 3 consecutive periods
+    severity: 'high',
+    enabled: true,
+  },
+  outOfRange: {
+    type: 'out_of_range',
+    threshold: 2, // 2 standard deviations
+    severity: 'high',
+    enabled: true,
+  },
+  suddenSpike: {
+    type: 'sudden_spike',
+    threshold: 0.50, // 50% increase
+    severity: 'medium',
+    enabled: true,
+  },
+  suddenDrop: {
+    type: 'sudden_drop',
+    threshold: 0.30, // 30% decrease
+    severity: 'high',
+    enabled: true,
+  },
+};
+
+// Metric-specific expected ranges
+interface MetricRange {
+  min: number;
+  max: number;
+  isPercentage: boolean;
+}
+
+const METRIC_RANGES: Partial<Record<MetricType, MetricRange>> = {
+  churn_rate: { min: 0, max: 0.15, isPercentage: true },
+  current_ratio: { min: 1.0, max: 3.0, isPercentage: false },
+  quick_ratio: { min: 0.5, max: 2.0, isPercentage: false },
+  debt_ratio: { min: 0, max: 0.6, isPercentage: true },
+  ltv_cac_ratio: { min: 3.0, max: 10.0, isPercentage: false },
+};
+
+export class AnomalyDetector {
+  private db: DatabaseConnection;
+  private metricsService: MetricsService;
+  private rules: MetricRules;
+
+  constructor(
+    db: DatabaseConnection,
+    metricsService?: MetricsService,
+    rules?: Partial<MetricRules>
+  ) {
+    this.db = db;
+    this.metricsService = metricsService || createMetricsService(db);
+    this.rules = { ...DEFAULT_RULES, ...rules };
+  }
+
+  /**
+   * Detect anomalies for a tenant in a given period
+   */
+  async detectAnomalies(
+    tenantId: string,
+    period: MetricPeriod
+  ): Promise<AnomalyDetectionResult> {
+    const anomalies: Anomaly[] = [];
+
+    // Get historical periods for trend analysis (last 6 periods)
+    const historicalPeriods = this.getHistoricalPeriods(period, 6);
+
+    // Metrics to analyze
+    const metricsToAnalyze: MetricType[] = [
+      'revenue',
+      'expenses',
+      'net_profit',
+      'cash_flow',
+      'accounts_receivable',
+      'accounts_payable',
+      'mrr',
+      'churn_rate',
+      'burn_rate',
+      'current_ratio',
+      'quick_ratio',
+    ];
+
+    for (const metric of metricsToAnalyze) {
+      try {
+        const metricAnomalies = await this.analyzeMetric(
+          tenantId,
+          metric,
+          period,
+          historicalPeriods
+        );
+        anomalies.push(...metricAnomalies);
+      } catch (error) {
+        console.error(`Error analyzing ${metric}:`, error);
+      }
+    }
+
+    // Calculate health score (0-100)
+    const healthScore = this.calculateHealthScore(anomalies);
+
+    // Determine alert level
+    const alertLevel = this.determineAlertLevel(anomalies);
+
+    // Generate summary
+    const summary = this.generateSummary(anomalies, healthScore);
+
+    return {
+      tenantId,
+      period,
+      analyzedAt: new Date(),
+      anomalies,
+      healthScore,
+      alertLevel,
+      summary,
+    };
+  }
+
+  /**
+   * Analyze a specific metric for anomalies
+   */
+  private async analyzeMetric(
+    tenantId: string,
+    metric: MetricType,
+    period: MetricPeriod,
+    historicalPeriods: MetricPeriod[]
+  ): Promise<Anomaly[]> {
+    const anomalies: Anomaly[] = [];
+
+    // Get metric history
+    const history = await this.metricsService.getMetricHistory(
+      tenantId,
+      metric,
+      [...historicalPeriods, period]
+    );
+
+    if (history.periods.length < 2) {
+      return anomalies;
+    }
+
+    const values = history.periods.map(p => p.value.raw);
+    const currentValue = values[values.length - 1];
+    const previousValue = values[values.length - 2];
+    const historicalValues = values.slice(0, -1);
+
+    // Check significant variation
+    if (this.rules.significantVariation.enabled) {
+      const variation = this.checkSignificantVariation(
+        currentValue,
+        previousValue,
+        this.rules.significantVariation.threshold
+      );
+      if (variation) {
+        anomalies.push(this.createAnomaly(
+          metric,
+          period,
+          'significant_variation',
+          this.rules.significantVariation.severity,
+          currentValue,
+          previousValue,
+          variation.deviation,
+          variation.percentage
+        ));
+      }
+    }
+
+    // Check negative trend
+    if (this.rules.negativeTrend.enabled && historicalValues.length >= 3) {
+      const trend = this.checkNegativeTrend(
+        values,
+        this.rules.negativeTrend.threshold as number
+      );
+      if (trend) {
+        anomalies.push(this.createAnomaly(
+          metric,
+          period,
+          'negative_trend',
+          this.rules.negativeTrend.severity,
+          currentValue,
+          historicalValues[0],
+          trend.deviation,
+          trend.percentage
+        ));
+      }
+    }
+
+    // Check out of range
+    if (this.rules.outOfRange.enabled) {
+      const outOfRange = this.checkOutOfRange(
+        metric,
+        currentValue,
+        historicalValues,
+        this.rules.outOfRange.threshold
+      );
+      if (outOfRange) {
+        anomalies.push(this.createAnomaly(
+          metric,
+          period,
+          'out_of_range',
+          outOfRange.severity,
+          currentValue,
+          outOfRange.expectedValue,
+          outOfRange.deviation,
+          outOfRange.percentage
+        ));
+      }
+    }
+
+    // Check sudden spike
+    if (this.rules.suddenSpike.enabled) {
+      const spike = this.checkSuddenSpike(
+        currentValue,
+        previousValue,
+        this.rules.suddenSpike.threshold
+      );
+      if (spike) {
+        anomalies.push(this.createAnomaly(
+          metric,
+          period,
+          'sudden_spike',
+          this.rules.suddenSpike.severity,
+          currentValue,
+          previousValue,
+          spike.deviation,
+          spike.percentage
+        ));
+      }
+    }
+
+    // Check sudden drop
+    if (this.rules.suddenDrop.enabled) {
+      const drop = this.checkSuddenDrop(
+        currentValue,
+        previousValue,
+        this.rules.suddenDrop.threshold
+      );
+      if (drop) {
+        anomalies.push(this.createAnomaly(
+          metric,
+          period,
+          'sudden_drop',
+          this.rules.suddenDrop.severity,
+          currentValue,
+          previousValue,
+          drop.deviation,
+          drop.percentage
+        ));
+      }
+    }
+
+    return anomalies;
+  }
+
+  /**
+   * Check for significant variation (>threshold)
+   */
+  private checkSignificantVariation(
+    current: number,
+    previous: number,
+    threshold: number
+  ): { deviation: number; percentage: number } | null {
+    if (previous === 0) return null;
+
+    const change = current - previous;
+    const percentage = Math.abs(change / previous);
+
+    if (percentage > threshold) {
+      return {
+        deviation: change,
+        percentage: percentage * 100,
+      };
+    }
+
+    return null;
+  }
+
+  /**
+   * Check for negative trend (consecutive decreases)
+   */
+  private checkNegativeTrend(
+    values: number[],
+    minPeriods: number
+  ): { deviation: number; percentage: number } | null {
+    if (values.length < minPeriods) return null;
+
+    let consecutiveDecreases = 0;
+    for (let i = values.length - 1; i > 0; i--) {
+      if (values[i] < values[i - 1]) {
+        consecutiveDecreases++;
+      } else {
+        break;
+      }
+    }
+
+    if (consecutiveDecreases >= minPeriods) {
+      const startValue = values[values.length - 1 - consecutiveDecreases];
+      const currentValue = values[values.length - 1];
+      const totalChange = currentValue - startValue;
+      const percentage = startValue !== 0 ? (totalChange / startValue) * 100 : 0;
+
+      return {
+        deviation: totalChange,
+        percentage: Math.abs(percentage),
+      };
+    }
+
+    return null;
+  }
+
+  /**
+   * Check if value is outside expected range
+   */
+  private checkOutOfRange(
+    metric: MetricType,
+    current: number,
+    historical: number[],
+    stdDevThreshold: number
+  ): { deviation: number; percentage: number; expectedValue: number; severity: AnomalySeverity } | null {
+    // Check against predefined ranges first
+    const range = METRIC_RANGES[metric];
+    if (range) {
+      const value = range.isPercentage ? current / 100 : current;
+      if (value < range.min || value > range.max) {
+        const expectedValue = (range.min + range.max) / 2;
+        const deviation = value - expectedValue;
+        return {
+          deviation,
+          percentage: Math.abs(deviation / expectedValue) * 100,
+          expectedValue: range.isPercentage ? expectedValue * 100 : expectedValue,
+          severity: value < range.min * 0.5 || value > range.max * 1.5 ? 'critical' : 'high',
+        };
+      }
+    }
+
+    // Check against historical standard deviation
+    if (historical.length < 3) return null;
+
+    const mean = historical.reduce((sum, v) => sum + v, 0) / historical.length;
+    const squaredDiffs = historical.map(v => Math.pow(v - mean, 2));
+    const stdDev = Math.sqrt(squaredDiffs.reduce((sum, d) => sum + d, 0) / historical.length);
+
+    if (stdDev === 0) return null;
+
+    const zScore = Math.abs((current - mean) / stdDev);
+
+    if (zScore > stdDevThreshold) {
+      return {
+        deviation: current - mean,
+        percentage: (Math.abs(current - mean) / mean) * 100,
+        expectedValue: mean,
+        severity: zScore > 3 ? 'critical' : 'high',
+      };
+    }
+
+    return null;
+  }
+
+  /**
+   * Check for sudden spike (rapid increase)
+   */
+  private checkSuddenSpike(
+    current: number,
+    previous: number,
+    threshold: number
+  ): { deviation: number; percentage: number } | null {
+    if (previous === 0 || previous < 0) return null;
+
+    const increase = current - previous;
+    const percentage = increase / previous;
+
+    if (percentage > threshold && increase > 0) {
+      return {
+        deviation: increase,
+        percentage: percentage * 100,
+      };
+    }
+
+    return null;
+  }
+
+  /**
+   * Check for sudden drop (rapid decrease)
+   */
+  private checkSuddenDrop(
+    current: number,
+    previous: number,
+    threshold: number
+  ): { deviation: number; percentage: number } | null {
+    if (previous === 0) return null;
+
+    const decrease = previous - current;
+    const percentage = decrease / Math.abs(previous);
+
+    if (percentage > threshold && decrease > 0) {
+      return {
+        deviation: -decrease,
+        percentage: percentage * 100,
+      };
+    }
+
+    return null;
+  }
+
+  /**
+   * Create an anomaly object
+   */
+  private createAnomaly(
+    metric: MetricType,
+    period: MetricPeriod,
+    type: AnomalyType,
+    severity: AnomalySeverity,
+    currentValue: number,
+    expectedValue: number,
+    deviation: number,
+    deviationPercentage: number
+  ): Anomaly {
+    return {
+      id: uuidv4(),
+      metric,
+      type,
+      severity,
+      description: this.getAnomalyDescription(metric, type, deviationPercentage),
+      detectedAt: new Date(),
+      period,
+      currentValue,
+      expectedValue,
+      deviation,
+      deviationPercentage,
+      recommendation: this.getAnomalyRecommendation(metric, type, deviationPercentage),
+    };
+  }
+
+  /**
+   * Get human-readable description for an anomaly
+   */
+  private getAnomalyDescription(
+    metric: MetricType,
+    type: AnomalyType,
+    percentage: number
+  ): string {
+    const metricNames: Record<MetricType, string> = {
+      revenue: 'Ingresos',
+      expenses: 'Gastos',
+      gross_profit: 'Utilidad Bruta',
+      net_profit: 'Utilidad Neta',
+      cash_flow: 'Flujo de Efectivo',
+      accounts_receivable: 'Cuentas por Cobrar',
+      accounts_payable: 'Cuentas por Pagar',
+      aging_receivable: 'Antiguedad de Cuentas por Cobrar',
+      aging_payable: 'Antiguedad de Cuentas por Pagar',
+      vat_position: 'Posicion de IVA',
+      mrr: 'MRR',
+      arr: 'ARR',
+      churn_rate: 'Tasa de Churn',
+      cac: 'CAC',
+      ltv: 'LTV',
+      ltv_cac_ratio: 'Ratio LTV/CAC',
+      runway: 'Runway',
+      burn_rate: 'Burn Rate',
+      ebitda: 'EBITDA',
+      roi: 'ROI',
+      roe: 'ROE',
+      current_ratio: 'Ratio Corriente',
+      quick_ratio: 'Prueba Acida',
+      debt_ratio: 'Ratio de Deuda',
+    };
+
+    const metricName = metricNames[metric] || metric;
+
+    switch (type) {
+      case 'significant_variation':
+        return `${metricName} mostro una variacion significativa del ${percentage.toFixed(1)}% respecto al periodo anterior.`;
+      case 'negative_trend':
+        return `${metricName} ha mostrado una tendencia negativa durante los ultimos 3+ periodos, con una caida acumulada del ${percentage.toFixed(1)}%.`;
+      case 'out_of_range':
+        return `${metricName} esta fuera del rango esperado, desviandose ${percentage.toFixed(1)}% del valor tipico.`;
+      case 'sudden_spike':
+        return `${metricName} experimento un incremento repentino del ${percentage.toFixed(1)}%.`;
+      case 'sudden_drop':
+        return `${metricName} experimento una caida repentina del ${percentage.toFixed(1)}%.`;
+      default:
+        return `Anomalia detectada en ${metricName}.`;
+    }
+  }
+
+  /**
+   * Get recommendation for an anomaly
+   */
+  private getAnomalyRecommendation(
+    metric: MetricType,
+    type: AnomalyType,
+    percentage: number
+  ): string {
+    // Metric-specific recommendations
+    const recommendations: Partial<Record<MetricType, Record<AnomalyType, string>>> = {
+      revenue: {
+        sudden_drop: 'Revisa si hubo problemas con facturacion, clientes perdidos o estacionalidad. Considera contactar a clientes principales.',
+        negative_trend: 'Evalua tu estrategia de ventas y marketing. Considera revisar precios o expandir a nuevos mercados.',
+      },
+      expenses: {
+        sudden_spike: 'Revisa gastos recientes para identificar la causa. Verifica si son gastos unicos o recurrentes.',
+        significant_variation: 'Analiza las categorias de gastos que mas contribuyeron al cambio.',
+      },
+      cash_flow: {
+        sudden_drop: 'Revisa cuentas por cobrar vencidas y acelera la cobranza. Considera renegociar terminos con proveedores.',
+        negative_trend: 'Mejora la gestion de capital de trabajo. Evalua opciones de financiamiento.',
+      },
+      churn_rate: {
+        out_of_range: 'Implementa encuestas de salida con clientes. Revisa el proceso de onboarding y soporte.',
+        sudden_spike: 'Contacta urgentemente a clientes en riesgo. Revisa cambios recientes en producto o servicio.',
+      },
+      current_ratio: {
+        out_of_range: 'Mejora la gestion de activos corrientes o reduce pasivos a corto plazo.',
+      },
+      burn_rate: {
+        sudden_spike: 'Revisa y optimiza gastos operativos. Prioriza inversiones criticas.',
+        significant_variation: 'Ajusta el presupuesto y considera reducir gastos no esenciales.',
+      },
+    };
+
+    const metricRecs = recommendations[metric];
+    if (metricRecs && metricRecs[type]) {
+      return metricRecs[type];
+    }
+
+    // Default recommendations by type
+    switch (type) {
+      case 'significant_variation':
+        return 'Investiga las causas de la variacion y determina si requiere accion correctiva.';
+      case 'negative_trend':
+        return 'Analiza los factores que contribuyen a la tendencia negativa y desarrolla un plan de accion.';
+      case 'out_of_range':
+        return 'Revisa si el valor esta justificado por circunstancias especiales o requiere correccion.';
+      case 'sudden_spike':
+        return 'Verifica si el incremento es sostenible o si indica un problema subyacente.';
+      case 'sudden_drop':
+        return 'Investiga la causa de la caida y toma acciones correctivas si es necesario.';
+      default:
+        return 'Revisa la metrica y toma las acciones necesarias.';
+    }
+  }
+
+  /**
+   * Calculate overall health score (0-100)
+   */
+  private calculateHealthScore(anomalies: Anomaly[]): number {
+    if (anomalies.length === 0) {
+      return 100;
+    }
+
+    const severityWeights: Record<AnomalySeverity, number> = {
+      low: 5,
+      medium: 15,
+      high: 25,
+      critical: 40,
+    };
+
+    let totalPenalty = 0;
+    for (const anomaly of anomalies) {
+      totalPenalty += severityWeights[anomaly.severity];
+    }
+
+    return Math.max(0, 100 - totalPenalty);
+  }
+
+  /**
+   * Determine alert level based on anomalies
+   */
+  private determineAlertLevel(anomalies: Anomaly[]): AnomalyDetectionResult['alertLevel'] {
+    if (anomalies.length === 0) {
+      return 'none';
+    }
+
+    const hasCritical = anomalies.some(a => a.severity === 'critical');
+    const hasHigh = anomalies.some(a => a.severity === 'high');
+    const highCount = anomalies.filter(a => a.severity === 'high' || a.severity === 'critical').length;
+
+    if (hasCritical || highCount >= 3) {
+      return 'critical';
+    }
+
+    if (hasHigh || anomalies.length >= 3) {
+      return 'warning';
+    }
+
+    return 'watch';
+  }
+
+  /**
+   * Generate summary of anomalies
+   */
+  private generateSummary(anomalies: Anomaly[], healthScore: number): string {
+    if (anomalies.length === 0) {
+      return 'No se detectaron anomalias. Todas las metricas estan dentro de los rangos esperados.';
+    }
+
+    const criticalCount = anomalies.filter(a => a.severity === 'critical').length;
+    const highCount = anomalies.filter(a => a.severity === 'high').length;
+    const mediumCount = anomalies.filter(a => a.severity === 'medium').length;
+
+    const parts: string[] = [];
+    parts.push(`Se detectaron ${anomalies.length} anomalias.`);
+
+    if (criticalCount > 0) {
+      parts.push(`${criticalCount} criticas.`);
+    }
+    if (highCount > 0) {
+      parts.push(`${highCount} de alta prioridad.`);
+    }
+    if (mediumCount > 0) {
+      parts.push(`${mediumCount} de prioridad media.`);
+    }
+
+    parts.push(`Puntuacion de salud: ${healthScore}/100.`);
+
+    // Add most critical anomaly
+    const mostCritical = anomalies.sort((a, b) => {
+      const order: Record<AnomalySeverity, number> = { critical: 0, high: 1, medium: 2, low: 3 };
+      return order[a.severity] - order[b.severity];
+    })[0];
+
+    if (mostCritical) {
+      parts.push(`Prioridad: ${mostCritical.description}`);
+    }
+
+    return parts.join(' ');
+  }
+
+  /**
+   * Get historical periods for analysis
+   */
+  private getHistoricalPeriods(period: MetricPeriod, count: number): MetricPeriod[] {
+    const periods: MetricPeriod[] = [];
+    let currentPeriod = period;
+
+    for (let i = 0; i < count; i++) {
+      currentPeriod = getPreviousPeriod(currentPeriod);
+      periods.unshift(currentPeriod);
+    }
+
+    return periods;
+  }
+
+  /**
+   * Update detection rules
+   */
+  updateRules(rules: Partial<MetricRules>): void {
+    this.rules = { ...this.rules, ...rules };
+  }
+
+  /**
+   * Get current rules configuration
+   */
+  getRules(): MetricRules {
+    return { ...this.rules };
+  }
+}
+
+// Factory functions
+let anomalyDetectorInstance: AnomalyDetector | null = null;
+
+export function getAnomalyDetector(
+  db: DatabaseConnection,
+  metricsService?: MetricsService,
+  rules?: Partial<MetricRules>
+): AnomalyDetector {
+  if (!anomalyDetectorInstance) {
+    anomalyDetectorInstance = new AnomalyDetector(db, metricsService, rules);
+  }
+  return anomalyDetectorInstance;
+}
+
+export function createAnomalyDetector(
+  db: DatabaseConnection,
+  metricsService?: MetricsService,
+  rules?: Partial<MetricRules>
+): AnomalyDetector {
+  return new AnomalyDetector(db, metricsService, rules);
+}

apps/api/src/services/metrics/core.metrics.ts

@@ -0,0 +1,891 @@
+/**
+ * Core Metrics Calculator
+ *
+ * Fundamental financial metrics for any business:
+ * - Revenue, Expenses, Profit calculations
+ * - Cash Flow analysis
+ * - Accounts Receivable/Payable
+ * - Aging Reports
+ * - VAT Position
+ */
+
+import { DatabaseConnection, TenantContext } from '@horux/database';
+import {
+  RevenueResult,
+  ExpensesResult,
+  ProfitResult,
+  CashFlowResult,
+  AccountsReceivableResult,
+  AccountsPayableResult,
+  AgingReportResult,
+  AgingBucket,
+  AgingBucketData,
+  VATPositionResult,
+  createMonetaryValue,
+  createPercentageValue,
+  MetricQueryOptions,
+} from './metrics.types';
+
+export class CoreMetricsCalculator {
+  private db: DatabaseConnection;
+
+  constructor(db: DatabaseConnection) {
+    this.db = db;
+  }
+
+  /**
+   * Get tenant context for queries
+   */
+  private getTenantContext(tenantId: string, schemaName?: string): TenantContext {
+    return {
+      tenantId,
+      schemaName: schemaName || `tenant_${tenantId}`,
+    };
+  }
+
+  /**
+   * Calculate total revenue for a period
+   */
+  async calculateRevenue(
+    tenantId: string,
+    dateFrom: Date,
+    dateTo: Date,
+    options?: MetricQueryOptions
+  ): Promise<RevenueResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    // Get total revenue from invoices
+    const totalQuery = await this.db.query<{
+      total_revenue: string;
+      invoice_count: string;
+      avg_invoice_value: string;
+    }>(
+      `SELECT
+        COALESCE(SUM(total_amount), 0) as total_revenue,
+        COUNT(*) as invoice_count,
+        COALESCE(AVG(total_amount), 0) as avg_invoice_value
+      FROM invoices
+      WHERE status IN ('paid', 'partial')
+        AND issue_date >= $1
+        AND issue_date <= $2`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    // Get revenue by category
+    const byCategoryQuery = await this.db.query<{
+      category_id: string;
+      category_name: string;
+      amount: string;
+    }>(
+      `SELECT
+        COALESCE(c.id, 'uncategorized') as category_id,
+        COALESCE(c.name, 'Sin categorizar') as category_name,
+        SUM(il.total) as amount
+      FROM invoice_lines il
+      JOIN invoices i ON i.id = il.invoice_id
+      LEFT JOIN products p ON p.id = il.product_id
+      LEFT JOIN categories c ON c.id = p.category_id
+      WHERE i.status IN ('paid', 'partial')
+        AND i.issue_date >= $1
+        AND i.issue_date <= $2
+      GROUP BY c.id, c.name
+      ORDER BY amount DESC`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    // Get revenue by product (optional)
+    let byProduct: RevenueResult['byProduct'] = undefined;
+    if (options?.includeDetails) {
+      const byProductQuery = await this.db.query<{
+        product_id: string;
+        product_name: string;
+        amount: string;
+        quantity: string;
+      }>(
+        `SELECT
+          COALESCE(p.id, 'service') as product_id,
+          COALESCE(p.name, il.description) as product_name,
+          SUM(il.total) as amount,
+          SUM(il.quantity) as quantity
+        FROM invoice_lines il
+        JOIN invoices i ON i.id = il.invoice_id
+        LEFT JOIN products p ON p.id = il.product_id
+        WHERE i.status IN ('paid', 'partial')
+          AND i.issue_date >= $1
+          AND i.issue_date <= $2
+        GROUP BY p.id, p.name, il.description
+        ORDER BY amount DESC
+        LIMIT 20`,
+        [dateFrom, dateTo],
+        { tenant }
+      );
+
+      byProduct = byProductQuery.rows.map(row => ({
+        productId: row.product_id,
+        productName: row.product_name,
+        amount: createMonetaryValue(parseFloat(row.amount), currency),
+        quantity: parseFloat(row.quantity),
+      }));
+    }
+
+    const totalRevenue = parseFloat(totalQuery.rows[0]?.total_revenue || '0');
+    const invoiceCount = parseInt(totalQuery.rows[0]?.invoice_count || '0');
+    const avgInvoiceValue = parseFloat(totalQuery.rows[0]?.avg_invoice_value || '0');
+
+    const byCategory = byCategoryQuery.rows.map(row => {
+      const amount = parseFloat(row.amount);
+      return {
+        categoryId: row.category_id,
+        categoryName: row.category_name,
+        amount: createMonetaryValue(amount, currency),
+        percentage: totalRevenue > 0 ? (amount / totalRevenue) * 100 : 0,
+      };
+    });
+
+    return {
+      totalRevenue: createMonetaryValue(totalRevenue, currency),
+      byCategory,
+      byProduct,
+      invoiceCount,
+      averageInvoiceValue: createMonetaryValue(avgInvoiceValue, currency),
+    };
+  }
+
+  /**
+   * Calculate total expenses for a period
+   */
+  async calculateExpenses(
+    tenantId: string,
+    dateFrom: Date,
+    dateTo: Date,
+    options?: MetricQueryOptions
+  ): Promise<ExpensesResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    // Get total expenses
+    const totalQuery = await this.db.query<{
+      total_expenses: string;
+      expense_count: string;
+    }>(
+      `SELECT
+        COALESCE(SUM(total_amount), 0) as total_expenses,
+        COUNT(*) as expense_count
+      FROM expenses
+      WHERE status = 'paid'
+        AND expense_date >= $1
+        AND expense_date <= $2`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    // Get expenses by category
+    const byCategoryQuery = await this.db.query<{
+      category_id: string;
+      category_name: string;
+      amount: string;
+      is_fixed: boolean;
+    }>(
+      `SELECT
+        COALESCE(c.id, 'uncategorized') as category_id,
+        COALESCE(c.name, 'Sin categorizar') as category_name,
+        SUM(e.total_amount) as amount,
+        COALESCE(c.is_fixed, false) as is_fixed
+      FROM expenses e
+      LEFT JOIN categories c ON c.id = e.category_id
+      WHERE e.status = 'paid'
+        AND e.expense_date >= $1
+        AND e.expense_date <= $2
+      GROUP BY c.id, c.name, c.is_fixed
+      ORDER BY amount DESC`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    const totalExpenses = parseFloat(totalQuery.rows[0]?.total_expenses || '0');
+    const expenseCount = parseInt(totalQuery.rows[0]?.expense_count || '0');
+
+    let fixedExpenses = 0;
+    let variableExpenses = 0;
+
+    const byCategory = byCategoryQuery.rows.map(row => {
+      const amount = parseFloat(row.amount);
+      if (row.is_fixed) {
+        fixedExpenses += amount;
+      } else {
+        variableExpenses += amount;
+      }
+      return {
+        categoryId: row.category_id,
+        categoryName: row.category_name,
+        amount: createMonetaryValue(amount, currency),
+        percentage: totalExpenses > 0 ? (amount / totalExpenses) * 100 : 0,
+      };
+    });
+
+    return {
+      totalExpenses: createMonetaryValue(totalExpenses, currency),
+      byCategory,
+      fixedExpenses: createMonetaryValue(fixedExpenses, currency),
+      variableExpenses: createMonetaryValue(variableExpenses, currency),
+      expenseCount,
+    };
+  }
+
+  /**
+   * Calculate gross profit (Revenue - COGS)
+   */
+  async calculateGrossProfit(
+    tenantId: string,
+    dateFrom: Date,
+    dateTo: Date,
+    options?: MetricQueryOptions
+  ): Promise<ProfitResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    const query = await this.db.query<{
+      revenue: string;
+      cogs: string;
+    }>(
+      `WITH revenue AS (
+        SELECT COALESCE(SUM(total_amount), 0) as amount
+        FROM invoices
+        WHERE status IN ('paid', 'partial')
+          AND issue_date >= $1
+          AND issue_date <= $2
+      ),
+      cogs AS (
+        SELECT COALESCE(SUM(e.total_amount), 0) as amount
+        FROM expenses e
+        JOIN categories c ON c.id = e.category_id
+        WHERE e.status = 'paid'
+          AND e.expense_date >= $1
+          AND e.expense_date <= $2
+          AND c.type = 'cogs'
+      )
+      SELECT
+        (SELECT amount FROM revenue) as revenue,
+        (SELECT amount FROM cogs) as cogs`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    const revenue = parseFloat(query.rows[0]?.revenue || '0');
+    const costs = parseFloat(query.rows[0]?.cogs || '0');
+    const profit = revenue - costs;
+    const margin = revenue > 0 ? profit / revenue : 0;
+
+    return {
+      profit: createMonetaryValue(profit, currency),
+      revenue: createMonetaryValue(revenue, currency),
+      costs: createMonetaryValue(costs, currency),
+      margin: createPercentageValue(margin),
+    };
+  }
+
+  /**
+   * Calculate net profit (Revenue - All Expenses)
+   */
+  async calculateNetProfit(
+    tenantId: string,
+    dateFrom: Date,
+    dateTo: Date,
+    options?: MetricQueryOptions
+  ): Promise<ProfitResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    const query = await this.db.query<{
+      revenue: string;
+      expenses: string;
+    }>(
+      `WITH revenue AS (
+        SELECT COALESCE(SUM(total_amount), 0) as amount
+        FROM invoices
+        WHERE status IN ('paid', 'partial')
+          AND issue_date >= $1
+          AND issue_date <= $2
+      ),
+      expenses AS (
+        SELECT COALESCE(SUM(total_amount), 0) as amount
+        FROM expenses
+        WHERE status = 'paid'
+          AND expense_date >= $1
+          AND expense_date <= $2
+      )
+      SELECT
+        (SELECT amount FROM revenue) as revenue,
+        (SELECT amount FROM expenses) as expenses`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    const revenue = parseFloat(query.rows[0]?.revenue || '0');
+    const costs = parseFloat(query.rows[0]?.expenses || '0');
+    const profit = revenue - costs;
+    const margin = revenue > 0 ? profit / revenue : 0;
+
+    return {
+      profit: createMonetaryValue(profit, currency),
+      revenue: createMonetaryValue(revenue, currency),
+      costs: createMonetaryValue(costs, currency),
+      margin: createPercentageValue(margin),
+    };
+  }
+
+  /**
+   * Calculate cash flow for a period
+   */
+  async calculateCashFlow(
+    tenantId: string,
+    dateFrom: Date,
+    dateTo: Date,
+    options?: MetricQueryOptions
+  ): Promise<CashFlowResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    // Get opening balance
+    const openingQuery = await this.db.query<{ balance: string }>(
+      `SELECT COALESCE(SUM(balance), 0) as balance
+       FROM bank_accounts
+       WHERE is_active = true`,
+      [],
+      { tenant }
+    );
+
+    // Get cash inflows (payments received)
+    const inflowQuery = await this.db.query<{
+      operating: string;
+      investing: string;
+      financing: string;
+    }>(
+      `WITH payments AS (
+        SELECT
+          p.amount,
+          COALESCE(c.cash_flow_type, 'operating') as flow_type
+        FROM payments p
+        LEFT JOIN categories c ON c.id = p.category_id
+        WHERE p.type = 'income'
+          AND p.payment_date >= $1
+          AND p.payment_date <= $2
+      )
+      SELECT
+        COALESCE(SUM(CASE WHEN flow_type = 'operating' THEN amount END), 0) as operating,
+        COALESCE(SUM(CASE WHEN flow_type = 'investing' THEN amount END), 0) as investing,
+        COALESCE(SUM(CASE WHEN flow_type = 'financing' THEN amount END), 0) as financing
+      FROM payments`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    // Get cash outflows (payments made)
+    const outflowQuery = await this.db.query<{
+      operating: string;
+      investing: string;
+      financing: string;
+    }>(
+      `WITH payments AS (
+        SELECT
+          p.amount,
+          COALESCE(c.cash_flow_type, 'operating') as flow_type
+        FROM payments p
+        LEFT JOIN categories c ON c.id = p.category_id
+        WHERE p.type = 'expense'
+          AND p.payment_date >= $1
+          AND p.payment_date <= $2
+      )
+      SELECT
+        COALESCE(SUM(CASE WHEN flow_type = 'operating' THEN amount END), 0) as operating,
+        COALESCE(SUM(CASE WHEN flow_type = 'investing' THEN amount END), 0) as investing,
+        COALESCE(SUM(CASE WHEN flow_type = 'financing' THEN amount END), 0) as financing
+      FROM payments`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    // Get daily breakdown
+    const breakdownQuery = await this.db.query<{
+      date: Date;
+      inflow: string;
+      outflow: string;
+    }>(
+      `SELECT
+        DATE(p.payment_date) as date,
+        COALESCE(SUM(CASE WHEN p.type = 'income' THEN p.amount ELSE 0 END), 0) as inflow,
+        COALESCE(SUM(CASE WHEN p.type = 'expense' THEN p.amount ELSE 0 END), 0) as outflow
+      FROM payments p
+      WHERE p.payment_date >= $1
+        AND p.payment_date <= $2
+      GROUP BY DATE(p.payment_date)
+      ORDER BY date`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    const inflow = inflowQuery.rows[0];
+    const outflow = outflowQuery.rows[0];
+
+    const operatingInflow = parseFloat(inflow?.operating || '0');
+    const investingInflow = parseFloat(inflow?.investing || '0');
+    const financingInflow = parseFloat(inflow?.financing || '0');
+
+    const operatingOutflow = parseFloat(outflow?.operating || '0');
+    const investingOutflow = parseFloat(outflow?.investing || '0');
+    const financingOutflow = parseFloat(outflow?.financing || '0');
+
+    const operatingActivities = operatingInflow - operatingOutflow;
+    const investingActivities = investingInflow - investingOutflow;
+    const financingActivities = financingInflow - financingOutflow;
+
+    const netCashFlow = operatingActivities + investingActivities + financingActivities;
+    const openingBalance = parseFloat(openingQuery.rows[0]?.balance || '0');
+    const closingBalance = openingBalance + netCashFlow;
+
+    // Build breakdown with running balance
+    let runningBalance = openingBalance;
+    const breakdown = breakdownQuery.rows.map(row => {
+      const inflowAmount = parseFloat(row.inflow);
+      const outflowAmount = parseFloat(row.outflow);
+      const netFlow = inflowAmount - outflowAmount;
+      runningBalance += netFlow;
+
+      return {
+        date: row.date,
+        inflow: inflowAmount,
+        outflow: outflowAmount,
+        netFlow,
+        balance: runningBalance,
+      };
+    });
+
+    return {
+      netCashFlow: createMonetaryValue(netCashFlow, currency),
+      operatingActivities: createMonetaryValue(operatingActivities, currency),
+      investingActivities: createMonetaryValue(investingActivities, currency),
+      financingActivities: createMonetaryValue(financingActivities, currency),
+      openingBalance: createMonetaryValue(openingBalance, currency),
+      closingBalance: createMonetaryValue(closingBalance, currency),
+      breakdown,
+    };
+  }
+
+  /**
+   * Calculate accounts receivable as of a specific date
+   */
+  async calculateAccountsReceivable(
+    tenantId: string,
+    asOfDate: Date,
+    options?: MetricQueryOptions
+  ): Promise<AccountsReceivableResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    const query = await this.db.query<{
+      total_receivable: string;
+      current_amount: string;
+      overdue_amount: string;
+      customer_count: string;
+      invoice_count: string;
+      avg_days_outstanding: string;
+    }>(
+      `WITH receivables AS (
+        SELECT
+          i.id,
+          i.customer_id,
+          i.total_amount - COALESCE(
+            (SELECT SUM(p.amount) FROM payments p WHERE p.invoice_id = i.id),
+            0
+          ) as balance,
+          i.due_date,
+          EXTRACT(DAY FROM ($1::date - i.issue_date)) as days_outstanding
+        FROM invoices i
+        WHERE i.status IN ('sent', 'partial')
+          AND i.issue_date <= $1
+      )
+      SELECT
+        COALESCE(SUM(balance), 0) as total_receivable,
+        COALESCE(SUM(CASE WHEN due_date >= $1 THEN balance ELSE 0 END), 0) as current_amount,
+        COALESCE(SUM(CASE WHEN due_date < $1 THEN balance ELSE 0 END), 0) as overdue_amount,
+        COUNT(DISTINCT customer_id) as customer_count,
+        COUNT(*) as invoice_count,
+        COALESCE(AVG(days_outstanding), 0) as avg_days_outstanding
+      FROM receivables
+      WHERE balance > 0`,
+      [asOfDate],
+      { tenant }
+    );
+
+    const row = query.rows[0];
+    const totalReceivable = parseFloat(row?.total_receivable || '0');
+    const current = parseFloat(row?.current_amount || '0');
+    const overdue = parseFloat(row?.overdue_amount || '0');
+    const customerCount = parseInt(row?.customer_count || '0');
+    const invoiceCount = parseInt(row?.invoice_count || '0');
+    const avgDaysOutstanding = parseFloat(row?.avg_days_outstanding || '0');
+
+    const overduePercentage = totalReceivable > 0 ? overdue / totalReceivable : 0;
+
+    return {
+      totalReceivable: createMonetaryValue(totalReceivable, currency),
+      current: createMonetaryValue(current, currency),
+      overdue: createMonetaryValue(overdue, currency),
+      overduePercentage: createPercentageValue(overduePercentage),
+      customerCount,
+      invoiceCount,
+      averageDaysOutstanding: Math.round(avgDaysOutstanding),
+    };
+  }
+
+  /**
+   * Calculate accounts payable as of a specific date
+   */
+  async calculateAccountsPayable(
+    tenantId: string,
+    asOfDate: Date,
+    options?: MetricQueryOptions
+  ): Promise<AccountsPayableResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    const query = await this.db.query<{
+      total_payable: string;
+      current_amount: string;
+      overdue_amount: string;
+      supplier_count: string;
+      invoice_count: string;
+      avg_days_payable: string;
+    }>(
+      `WITH payables AS (
+        SELECT
+          b.id,
+          b.supplier_id,
+          b.total_amount - COALESCE(
+            (SELECT SUM(p.amount) FROM payments p WHERE p.bill_id = b.id),
+            0
+          ) as balance,
+          b.due_date,
+          EXTRACT(DAY FROM ($1::date - b.issue_date)) as days_payable
+        FROM bills b
+        WHERE b.status IN ('pending', 'partial')
+          AND b.issue_date <= $1
+      )
+      SELECT
+        COALESCE(SUM(balance), 0) as total_payable,
+        COALESCE(SUM(CASE WHEN due_date >= $1 THEN balance ELSE 0 END), 0) as current_amount,
+        COALESCE(SUM(CASE WHEN due_date < $1 THEN balance ELSE 0 END), 0) as overdue_amount,
+        COUNT(DISTINCT supplier_id) as supplier_count,
+        COUNT(*) as invoice_count,
+        COALESCE(AVG(days_payable), 0) as avg_days_payable
+      FROM payables
+      WHERE balance > 0`,
+      [asOfDate],
+      { tenant }
+    );
+
+    const row = query.rows[0];
+    const totalPayable = parseFloat(row?.total_payable || '0');
+    const current = parseFloat(row?.current_amount || '0');
+    const overdue = parseFloat(row?.overdue_amount || '0');
+    const supplierCount = parseInt(row?.supplier_count || '0');
+    const invoiceCount = parseInt(row?.invoice_count || '0');
+    const avgDaysPayable = parseFloat(row?.avg_days_payable || '0');
+
+    const overduePercentage = totalPayable > 0 ? overdue / totalPayable : 0;
+
+    return {
+      totalPayable: createMonetaryValue(totalPayable, currency),
+      current: createMonetaryValue(current, currency),
+      overdue: createMonetaryValue(overdue, currency),
+      overduePercentage: createPercentageValue(overduePercentage),
+      supplierCount,
+      invoiceCount,
+      averageDaysPayable: Math.round(avgDaysPayable),
+    };
+  }
+
+  /**
+   * Generate aging report for receivables or payables
+   */
+  async calculateAgingReport(
+    tenantId: string,
+    type: 'receivable' | 'payable',
+    asOfDate: Date,
+    options?: MetricQueryOptions
+  ): Promise<AgingReportResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    const table = type === 'receivable' ? 'invoices' : 'bills';
+    const entityField = type === 'receivable' ? 'customer_id' : 'supplier_id';
+    const entityTable = type === 'receivable' ? 'customers' : 'suppliers';
+    const statusFilter = type === 'receivable'
+      ? `status IN ('sent', 'partial')`
+      : `status IN ('pending', 'partial')`;
+    const paymentField = type === 'receivable' ? 'invoice_id' : 'bill_id';
+
+    // Get aging buckets
+    const bucketsQuery = await this.db.query<{
+      bucket: string;
+      amount: string;
+      count: string;
+    }>(
+      `WITH items AS (
+        SELECT
+          t.id,
+          t.total_amount - COALESCE(
+            (SELECT SUM(p.amount) FROM payments p WHERE p.${paymentField} = t.id),
+            0
+          ) as balance,
+          EXTRACT(DAY FROM ($1::date - t.due_date)) as days_overdue
+        FROM ${table} t
+        WHERE t.${statusFilter}
+          AND t.issue_date <= $1
+      )
+      SELECT
+        CASE
+          WHEN days_overdue <= 0 THEN 'current'
+          WHEN days_overdue BETWEEN 1 AND 30 THEN '1-30'
+          WHEN days_overdue BETWEEN 31 AND 60 THEN '31-60'
+          WHEN days_overdue BETWEEN 61 AND 90 THEN '61-90'
+          ELSE '90+'
+        END as bucket,
+        COALESCE(SUM(balance), 0) as amount,
+        COUNT(*) as count
+      FROM items
+      WHERE balance > 0
+      GROUP BY
+        CASE
+          WHEN days_overdue <= 0 THEN 'current'
+          WHEN days_overdue BETWEEN 1 AND 30 THEN '1-30'
+          WHEN days_overdue BETWEEN 31 AND 60 THEN '31-60'
+          WHEN days_overdue BETWEEN 61 AND 90 THEN '61-90'
+          ELSE '90+'
+        END`,
+      [asOfDate],
+      { tenant }
+    );
+
+    // Get detailed breakdown by entity
+    const detailsQuery = await this.db.query<{
+      entity_id: string;
+      entity_name: string;
+      bucket: string;
+      amount: string;
+    }>(
+      `WITH items AS (
+        SELECT
+          t.id,
+          t.${entityField},
+          e.name as entity_name,
+          t.total_amount - COALESCE(
+            (SELECT SUM(p.amount) FROM payments p WHERE p.${paymentField} = t.id),
+            0
+          ) as balance,
+          EXTRACT(DAY FROM ($1::date - t.due_date)) as days_overdue
+        FROM ${table} t
+        JOIN ${entityTable} e ON e.id = t.${entityField}
+        WHERE t.${statusFilter}
+          AND t.issue_date <= $1
+      )
+      SELECT
+        ${entityField} as entity_id,
+        entity_name,
+        CASE
+          WHEN days_overdue <= 0 THEN 'current'
+          WHEN days_overdue BETWEEN 1 AND 30 THEN '1-30'
+          WHEN days_overdue BETWEEN 31 AND 60 THEN '31-60'
+          WHEN days_overdue BETWEEN 61 AND 90 THEN '61-90'
+          ELSE '90+'
+        END as bucket,
+        COALESCE(SUM(balance), 0) as amount
+      FROM items
+      WHERE balance > 0
+      GROUP BY ${entityField}, entity_name, bucket
+      ORDER BY entity_name`,
+      [asOfDate],
+      { tenant }
+    );
+
+    // Process buckets
+    const bucketLabels: Record<AgingBucket, string> = {
+      'current': 'Vigente',
+      '1-30': '1-30 dias',
+      '31-60': '31-60 dias',
+      '61-90': '61-90 dias',
+      '90+': 'Mas de 90 dias',
+    };
+
+    const bucketOrder: AgingBucket[] = ['current', '1-30', '31-60', '61-90', '90+'];
+    const bucketMap = new Map<AgingBucket, { amount: number; count: number }>();
+
+    bucketsQuery.rows.forEach(row => {
+      bucketMap.set(row.bucket as AgingBucket, {
+        amount: parseFloat(row.amount),
+        count: parseInt(row.count),
+      });
+    });
+
+    let totalAmount = 0;
+    bucketMap.forEach(data => {
+      totalAmount += data.amount;
+    });
+
+    const buckets: AgingBucketData[] = bucketOrder.map(bucket => {
+      const data = bucketMap.get(bucket) || { amount: 0, count: 0 };
+      return {
+        bucket,
+        label: bucketLabels[bucket],
+        amount: createMonetaryValue(data.amount, currency),
+        count: data.count,
+        percentage: totalAmount > 0 ? (data.amount / totalAmount) * 100 : 0,
+      };
+    });
+
+    // Process details
+    const entityMap = new Map<string, {
+      entityId: string;
+      entityName: string;
+      buckets: Record<AgingBucket, number>;
+      total: number;
+    }>();
+
+    detailsQuery.rows.forEach(row => {
+      const entityId = row.entity_id;
+      if (!entityMap.has(entityId)) {
+        entityMap.set(entityId, {
+          entityId,
+          entityName: row.entity_name,
+          buckets: { 'current': 0, '1-30': 0, '31-60': 0, '61-90': 0, '90+': 0 },
+          total: 0,
+        });
+      }
+      const entity = entityMap.get(entityId)!;
+      const amount = parseFloat(row.amount);
+      entity.buckets[row.bucket as AgingBucket] = amount;
+      entity.total += amount;
+    });
+
+    const details = Array.from(entityMap.values()).sort((a, b) => b.total - a.total);
+
+    return {
+      type,
+      asOfDate,
+      totalAmount: createMonetaryValue(totalAmount, currency),
+      buckets,
+      details,
+    };
+  }
+
+  /**
+   * Calculate VAT position for a period
+   */
+  async calculateVATPosition(
+    tenantId: string,
+    dateFrom: Date,
+    dateTo: Date,
+    options?: MetricQueryOptions
+  ): Promise<VATPositionResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    // Get VAT collected (from invoices)
+    const collectedQuery = await this.db.query<{
+      rate: string;
+      amount: string;
+    }>(
+      `SELECT
+        il.vat_rate as rate,
+        SUM(il.vat_amount) as amount
+      FROM invoice_lines il
+      JOIN invoices i ON i.id = il.invoice_id
+      WHERE i.status IN ('paid', 'partial')
+        AND i.issue_date >= $1
+        AND i.issue_date <= $2
+      GROUP BY il.vat_rate`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    // Get VAT paid (from expenses/bills)
+    const paidQuery = await this.db.query<{
+      rate: string;
+      amount: string;
+    }>(
+      `SELECT
+        COALESCE(e.vat_rate, 0.16) as rate,
+        SUM(e.vat_amount) as amount
+      FROM expenses e
+      WHERE e.status = 'paid'
+        AND e.expense_date >= $1
+        AND e.expense_date <= $2
+        AND e.vat_amount > 0
+      GROUP BY e.vat_rate`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    // Combine rates
+    const rateMap = new Map<number, { collected: number; paid: number }>();
+
+    collectedQuery.rows.forEach(row => {
+      const rate = parseFloat(row.rate);
+      if (!rateMap.has(rate)) {
+        rateMap.set(rate, { collected: 0, paid: 0 });
+      }
+      rateMap.get(rate)!.collected = parseFloat(row.amount);
+    });
+
+    paidQuery.rows.forEach(row => {
+      const rate = parseFloat(row.rate);
+      if (!rateMap.has(rate)) {
+        rateMap.set(rate, { collected: 0, paid: 0 });
+      }
+      rateMap.get(rate)!.paid = parseFloat(row.amount);
+    });
+
+    let totalCollected = 0;
+    let totalPaid = 0;
+
+    const breakdown = Array.from(rateMap.entries())
+      .map(([rate, data]) => {
+        totalCollected += data.collected;
+        totalPaid += data.paid;
+        return {
+          rate,
+          collected: data.collected,
+          paid: data.paid,
+          net: data.collected - data.paid,
+        };
+      })
+      .sort((a, b) => b.rate - a.rate);
+
+    const netPosition = totalCollected - totalPaid;
+
+    return {
+      vatCollected: createMonetaryValue(totalCollected, currency),
+      vatPaid: createMonetaryValue(totalPaid, currency),
+      netPosition: createMonetaryValue(netPosition, currency),
+      isPayable: netPosition > 0,
+      breakdown,
+    };
+  }
+}
+
+// Export singleton factory
+let coreMetricsInstance: CoreMetricsCalculator | null = null;
+
+export function getCoreMetricsCalculator(db: DatabaseConnection): CoreMetricsCalculator {
+  if (!coreMetricsInstance) {
+    coreMetricsInstance = new CoreMetricsCalculator(db);
+  }
+  return coreMetricsInstance;
+}
+
+export function createCoreMetricsCalculator(db: DatabaseConnection): CoreMetricsCalculator {
+  return new CoreMetricsCalculator(db);
+}

apps/api/src/services/metrics/enterprise.metrics.ts

@@ -0,0 +1,554 @@
+/**
+ * Enterprise Metrics Calculator
+ *
+ * Advanced financial metrics for established businesses:
+ * - EBITDA
+ * - ROI (Return on Investment)
+ * - ROE (Return on Equity)
+ * - Current Ratio
+ * - Quick Ratio (Acid Test)
+ * - Debt Ratio
+ */
+
+import { DatabaseConnection, TenantContext } from '@horux/database';
+import {
+  EBITDAResult,
+  ROIResult,
+  ROEResult,
+  CurrentRatioResult,
+  QuickRatioResult,
+  DebtRatioResult,
+  createMonetaryValue,
+  createPercentageValue,
+  createRatioValue,
+  MetricQueryOptions,
+} from './metrics.types';
+
+export class EnterpriseMetricsCalculator {
+  private db: DatabaseConnection;
+
+  constructor(db: DatabaseConnection) {
+    this.db = db;
+  }
+
+  /**
+   * Get tenant context for queries
+   */
+  private getTenantContext(tenantId: string, schemaName?: string): TenantContext {
+    return {
+      tenantId,
+      schemaName: schemaName || `tenant_${tenantId}`,
+    };
+  }
+
+  /**
+   * Calculate EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization)
+   */
+  async calculateEBITDA(
+    tenantId: string,
+    dateFrom: Date,
+    dateTo: Date,
+    options?: MetricQueryOptions
+  ): Promise<EBITDAResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    // Get revenue
+    const revenueQuery = await this.db.query<{ amount: string }>(
+      `SELECT COALESCE(SUM(total_amount), 0) as amount
+       FROM invoices
+       WHERE status IN ('paid', 'partial')
+         AND issue_date >= $1
+         AND issue_date <= $2`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    // Get operating expenses (excluding depreciation, amortization, interest, taxes)
+    const operatingExpensesQuery = await this.db.query<{ amount: string }>(
+      `SELECT COALESCE(SUM(e.total_amount), 0) as amount
+       FROM expenses e
+       LEFT JOIN categories c ON c.id = e.category_id
+       WHERE e.status = 'paid'
+         AND e.expense_date >= $1
+         AND e.expense_date <= $2
+         AND COALESCE(c.type, 'operating') NOT IN ('depreciation', 'amortization', 'interest', 'tax')`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    // Get depreciation
+    const depreciationQuery = await this.db.query<{ amount: string }>(
+      `SELECT COALESCE(SUM(e.total_amount), 0) as amount
+       FROM expenses e
+       JOIN categories c ON c.id = e.category_id
+       WHERE e.status = 'paid'
+         AND e.expense_date >= $1
+         AND e.expense_date <= $2
+         AND c.type = 'depreciation'`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    // Get amortization
+    const amortizationQuery = await this.db.query<{ amount: string }>(
+      `SELECT COALESCE(SUM(e.total_amount), 0) as amount
+       FROM expenses e
+       JOIN categories c ON c.id = e.category_id
+       WHERE e.status = 'paid'
+         AND e.expense_date >= $1
+         AND e.expense_date <= $2
+         AND c.type = 'amortization'`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    const revenue = parseFloat(revenueQuery.rows[0]?.amount || '0');
+    const operatingExpenses = parseFloat(operatingExpensesQuery.rows[0]?.amount || '0');
+    const depreciation = parseFloat(depreciationQuery.rows[0]?.amount || '0');
+    const amortization = parseFloat(amortizationQuery.rows[0]?.amount || '0');
+
+    const operatingIncome = revenue - operatingExpenses;
+    const ebitda = operatingIncome + depreciation + amortization;
+    const margin = revenue > 0 ? ebitda / revenue : 0;
+
+    return {
+      ebitda: createMonetaryValue(ebitda, currency),
+      operatingIncome: createMonetaryValue(operatingIncome, currency),
+      depreciation: createMonetaryValue(depreciation, currency),
+      amortization: createMonetaryValue(amortization, currency),
+      margin: createPercentageValue(margin),
+      revenue: createMonetaryValue(revenue, currency),
+    };
+  }
+
+  /**
+   * Calculate ROI (Return on Investment)
+   */
+  async calculateROI(
+    tenantId: string,
+    dateFrom: Date,
+    dateTo: Date,
+    options?: MetricQueryOptions
+  ): Promise<ROIResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    // Calculate net profit
+    const profitQuery = await this.db.query<{
+      revenue: string;
+      expenses: string;
+    }>(
+      `WITH revenue AS (
+        SELECT COALESCE(SUM(total_amount), 0) as amount
+        FROM invoices
+        WHERE status IN ('paid', 'partial')
+          AND issue_date >= $1
+          AND issue_date <= $2
+      ),
+      expenses AS (
+        SELECT COALESCE(SUM(total_amount), 0) as amount
+        FROM expenses
+        WHERE status = 'paid'
+          AND expense_date >= $1
+          AND expense_date <= $2
+      )
+      SELECT
+        (SELECT amount FROM revenue) as revenue,
+        (SELECT amount FROM expenses) as expenses`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    // Get total investment (initial capital + retained earnings)
+    const investmentQuery = await this.db.query<{ amount: string }>(
+      `SELECT COALESCE(
+        (SELECT SUM(amount) FROM capital_contributions WHERE contribution_date <= $1) +
+        (SELECT COALESCE(SUM(amount), 0) FROM retained_earnings WHERE period_end <= $1),
+        0
+      ) as amount`,
+      [dateTo],
+      { tenant }
+    );
+
+    const revenue = parseFloat(profitQuery.rows[0]?.revenue || '0');
+    const expenses = parseFloat(profitQuery.rows[0]?.expenses || '0');
+    const netProfit = revenue - expenses;
+    const totalInvestment = parseFloat(investmentQuery.rows[0]?.amount || '1');
+
+    const roi = totalInvestment > 0 ? netProfit / totalInvestment : 0;
+
+    // Annualize the ROI
+    const periodDays = Math.ceil((dateTo.getTime() - dateFrom.getTime()) / (1000 * 60 * 60 * 24));
+    const annualized = roi * (365 / periodDays);
+
+    return {
+      roi: createPercentageValue(roi),
+      netProfit: createMonetaryValue(netProfit, currency),
+      totalInvestment: createMonetaryValue(totalInvestment, currency),
+      annualized: createPercentageValue(annualized),
+    };
+  }
+
+  /**
+   * Calculate ROE (Return on Equity)
+   */
+  async calculateROE(
+    tenantId: string,
+    dateFrom: Date,
+    dateTo: Date,
+    options?: MetricQueryOptions
+  ): Promise<ROEResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    // Calculate net income
+    const incomeQuery = await this.db.query<{
+      revenue: string;
+      expenses: string;
+    }>(
+      `WITH revenue AS (
+        SELECT COALESCE(SUM(total_amount), 0) as amount
+        FROM invoices
+        WHERE status IN ('paid', 'partial')
+          AND issue_date >= $1
+          AND issue_date <= $2
+      ),
+      expenses AS (
+        SELECT COALESCE(SUM(total_amount), 0) as amount
+        FROM expenses
+        WHERE status = 'paid'
+          AND expense_date >= $1
+          AND expense_date <= $2
+      )
+      SELECT
+        (SELECT amount FROM revenue) as revenue,
+        (SELECT amount FROM expenses) as expenses`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    // Get shareholders' equity
+    const equityQuery = await this.db.query<{ amount: string }>(
+      `SELECT COALESCE(
+        (
+          SELECT SUM(amount)
+          FROM (
+            SELECT amount FROM capital_contributions WHERE contribution_date <= $1
+            UNION ALL
+            SELECT amount FROM retained_earnings WHERE period_end <= $1
+            UNION ALL
+            SELECT -amount FROM dividends WHERE payment_date <= $1
+          ) equity_items
+        ),
+        0
+      ) as amount`,
+      [dateTo],
+      { tenant }
+    );
+
+    const revenue = parseFloat(incomeQuery.rows[0]?.revenue || '0');
+    const expenses = parseFloat(incomeQuery.rows[0]?.expenses || '0');
+    const netIncome = revenue - expenses;
+    const shareholdersEquity = parseFloat(equityQuery.rows[0]?.amount || '1');
+
+    const roe = shareholdersEquity > 0 ? netIncome / shareholdersEquity : 0;
+
+    // Annualize the ROE
+    const periodDays = Math.ceil((dateTo.getTime() - dateFrom.getTime()) / (1000 * 60 * 60 * 24));
+    const annualized = roe * (365 / periodDays);
+
+    return {
+      roe: createPercentageValue(roe),
+      netIncome: createMonetaryValue(netIncome, currency),
+      shareholdersEquity: createMonetaryValue(shareholdersEquity, currency),
+      annualized: createPercentageValue(annualized),
+    };
+  }
+
+  /**
+   * Calculate Current Ratio
+   */
+  async calculateCurrentRatio(
+    tenantId: string,
+    asOfDate: Date,
+    options?: MetricQueryOptions
+  ): Promise<CurrentRatioResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    // Get current assets (cash, accounts receivable, inventory, prepaid expenses)
+    const assetsQuery = await this.db.query<{
+      cash: string;
+      receivables: string;
+      inventory: string;
+      prepaid: string;
+    }>(
+      `SELECT
+        COALESCE((SELECT SUM(balance) FROM bank_accounts WHERE is_active = true), 0) as cash,
+        COALESCE((
+          SELECT SUM(i.total_amount - COALESCE(
+            (SELECT SUM(p.amount) FROM payments p WHERE p.invoice_id = i.id), 0
+          ))
+          FROM invoices i
+          WHERE i.status IN ('sent', 'partial')
+            AND i.issue_date <= $1
+        ), 0) as receivables,
+        COALESCE((SELECT SUM(quantity * unit_cost) FROM inventory_items WHERE is_active = true), 0) as inventory,
+        COALESCE((
+          SELECT SUM(remaining_amount)
+          FROM prepaid_expenses
+          WHERE start_date <= $1 AND end_date > $1
+        ), 0) as prepaid`,
+      [asOfDate],
+      { tenant }
+    );
+
+    // Get current liabilities (accounts payable, short-term debt, accrued expenses)
+    const liabilitiesQuery = await this.db.query<{
+      payables: string;
+      short_term_debt: string;
+      accrued: string;
+    }>(
+      `SELECT
+        COALESCE((
+          SELECT SUM(b.total_amount - COALESCE(
+            (SELECT SUM(p.amount) FROM payments p WHERE p.bill_id = b.id), 0
+          ))
+          FROM bills b
+          WHERE b.status IN ('pending', 'partial')
+            AND b.issue_date <= $1
+        ), 0) as payables,
+        COALESCE((
+          SELECT SUM(remaining_balance)
+          FROM loans
+          WHERE is_active = true AND due_date <= $1 + INTERVAL '12 months'
+        ), 0) as short_term_debt,
+        COALESCE((
+          SELECT SUM(amount)
+          FROM accrued_expenses
+          WHERE accrual_date <= $1 AND (paid_date IS NULL OR paid_date > $1)
+        ), 0) as accrued`,
+      [asOfDate],
+      { tenant }
+    );
+
+    const cash = parseFloat(assetsQuery.rows[0]?.cash || '0');
+    const receivables = parseFloat(assetsQuery.rows[0]?.receivables || '0');
+    const inventory = parseFloat(assetsQuery.rows[0]?.inventory || '0');
+    const prepaid = parseFloat(assetsQuery.rows[0]?.prepaid || '0');
+
+    const payables = parseFloat(liabilitiesQuery.rows[0]?.payables || '0');
+    const shortTermDebt = parseFloat(liabilitiesQuery.rows[0]?.short_term_debt || '0');
+    const accrued = parseFloat(liabilitiesQuery.rows[0]?.accrued || '0');
+
+    const currentAssets = cash + receivables + inventory + prepaid;
+    const currentLiabilities = payables + shortTermDebt + accrued;
+
+    const ratio = currentLiabilities > 0 ? currentAssets / currentLiabilities : 0;
+    const isHealthy = ratio >= 1.5;
+
+    let interpretation: string;
+    if (ratio >= 2) {
+      interpretation = 'Excelente liquidez. La empresa puede cubrir facilmente sus obligaciones a corto plazo.';
+    } else if (ratio >= 1.5) {
+      interpretation = 'Buena liquidez. La empresa tiene capacidad adecuada para cubrir sus obligaciones.';
+    } else if (ratio >= 1) {
+      interpretation = 'Liquidez limitada. La empresa puede tener dificultades para cubrir obligaciones inesperadas.';
+    } else {
+      interpretation = 'Liquidez insuficiente. La empresa puede tener problemas para pagar sus deudas a corto plazo.';
+    }
+
+    return {
+      ratio: createRatioValue(currentAssets, currentLiabilities),
+      currentAssets: createMonetaryValue(currentAssets, currency),
+      currentLiabilities: createMonetaryValue(currentLiabilities, currency),
+      isHealthy,
+      interpretation,
+    };
+  }
+
+  /**
+   * Calculate Quick Ratio (Acid Test)
+   */
+  async calculateQuickRatio(
+    tenantId: string,
+    asOfDate: Date,
+    options?: MetricQueryOptions
+  ): Promise<QuickRatioResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    // Get current assets (excluding inventory)
+    const assetsQuery = await this.db.query<{
+      cash: string;
+      receivables: string;
+      inventory: string;
+    }>(
+      `SELECT
+        COALESCE((SELECT SUM(balance) FROM bank_accounts WHERE is_active = true), 0) as cash,
+        COALESCE((
+          SELECT SUM(i.total_amount - COALESCE(
+            (SELECT SUM(p.amount) FROM payments p WHERE p.invoice_id = i.id), 0
+          ))
+          FROM invoices i
+          WHERE i.status IN ('sent', 'partial')
+            AND i.issue_date <= $1
+        ), 0) as receivables,
+        COALESCE((SELECT SUM(quantity * unit_cost) FROM inventory_items WHERE is_active = true), 0) as inventory`,
+      [asOfDate],
+      { tenant }
+    );
+
+    // Get current liabilities
+    const liabilitiesQuery = await this.db.query<{
+      total: string;
+    }>(
+      `SELECT COALESCE(
+        (
+          SELECT SUM(b.total_amount - COALESCE(
+            (SELECT SUM(p.amount) FROM payments p WHERE p.bill_id = b.id), 0
+          ))
+          FROM bills b
+          WHERE b.status IN ('pending', 'partial')
+            AND b.issue_date <= $1
+        ) +
+        COALESCE((
+          SELECT SUM(remaining_balance)
+          FROM loans
+          WHERE is_active = true AND due_date <= $1 + INTERVAL '12 months'
+        ), 0) +
+        COALESCE((
+          SELECT SUM(amount)
+          FROM accrued_expenses
+          WHERE accrual_date <= $1 AND (paid_date IS NULL OR paid_date > $1)
+        ), 0),
+        0
+      ) as total`,
+      [asOfDate],
+      { tenant }
+    );
+
+    const cash = parseFloat(assetsQuery.rows[0]?.cash || '0');
+    const receivables = parseFloat(assetsQuery.rows[0]?.receivables || '0');
+    const inventory = parseFloat(assetsQuery.rows[0]?.inventory || '0');
+    const currentAssets = cash + receivables + inventory;
+    const currentLiabilities = parseFloat(liabilitiesQuery.rows[0]?.total || '0');
+
+    const quickAssets = currentAssets - inventory;
+    const ratio = currentLiabilities > 0 ? quickAssets / currentLiabilities : 0;
+    const isHealthy = ratio >= 1;
+
+    let interpretation: string;
+    if (ratio >= 1.5) {
+      interpretation = 'Excelente liquidez inmediata. La empresa puede cubrir sus obligaciones sin depender del inventario.';
+    } else if (ratio >= 1) {
+      interpretation = 'Buena liquidez inmediata. La empresa puede cubrir sus obligaciones a corto plazo.';
+    } else if (ratio >= 0.5) {
+      interpretation = 'Liquidez inmediata limitada. La empresa depende parcialmente de la venta de inventario.';
+    } else {
+      interpretation = 'Liquidez inmediata insuficiente. La empresa tiene alta dependencia del inventario para cubrir deudas.';
+    }
+
+    return {
+      ratio: createRatioValue(quickAssets, currentLiabilities),
+      currentAssets: createMonetaryValue(currentAssets, currency),
+      inventory: createMonetaryValue(inventory, currency),
+      currentLiabilities: createMonetaryValue(currentLiabilities, currency),
+      isHealthy,
+      interpretation,
+    };
+  }
+
+  /**
+   * Calculate Debt Ratio
+   */
+  async calculateDebtRatio(
+    tenantId: string,
+    asOfDate: Date,
+    options?: MetricQueryOptions
+  ): Promise<DebtRatioResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    // Get total debt
+    const debtQuery = await this.db.query<{ amount: string }>(
+      `SELECT COALESCE(
+        (
+          SELECT SUM(b.total_amount - COALESCE(
+            (SELECT SUM(p.amount) FROM payments p WHERE p.bill_id = b.id), 0
+          ))
+          FROM bills b
+          WHERE b.status IN ('pending', 'partial')
+            AND b.issue_date <= $1
+        ) +
+        COALESCE((SELECT SUM(remaining_balance) FROM loans WHERE is_active = true), 0) +
+        COALESCE((
+          SELECT SUM(amount)
+          FROM accrued_expenses
+          WHERE accrual_date <= $1 AND (paid_date IS NULL OR paid_date > $1)
+        ), 0),
+        0
+      ) as amount`,
+      [asOfDate],
+      { tenant }
+    );
+
+    // Get total assets
+    const assetsQuery = await this.db.query<{ amount: string }>(
+      `SELECT COALESCE(
+        (SELECT SUM(balance) FROM bank_accounts WHERE is_active = true) +
+        (
+          SELECT COALESCE(SUM(i.total_amount - COALESCE(
+            (SELECT SUM(p.amount) FROM payments p WHERE p.invoice_id = i.id), 0
+          )), 0)
+          FROM invoices i
+          WHERE i.status IN ('sent', 'partial')
+            AND i.issue_date <= $1
+        ) +
+        COALESCE((SELECT SUM(quantity * unit_cost) FROM inventory_items WHERE is_active = true), 0) +
+        COALESCE((SELECT SUM(book_value) FROM fixed_assets WHERE is_active = true), 0),
+        0
+      ) as amount`,
+      [asOfDate],
+      { tenant }
+    );
+
+    const totalDebt = parseFloat(debtQuery.rows[0]?.amount || '0');
+    const totalAssets = parseFloat(assetsQuery.rows[0]?.amount || '1');
+
+    const ratio = totalAssets > 0 ? totalDebt / totalAssets : 0;
+
+    let interpretation: string;
+    if (ratio <= 0.3) {
+      interpretation = 'Bajo nivel de endeudamiento. La empresa tiene una estructura financiera conservadora.';
+    } else if (ratio <= 0.5) {
+      interpretation = 'Nivel de endeudamiento moderado. Equilibrio adecuado entre deuda y capital propio.';
+    } else if (ratio <= 0.7) {
+      interpretation = 'Nivel de endeudamiento alto. Mayor riesgo financiero y dependencia de acreedores.';
+    } else {
+      interpretation = 'Nivel de endeudamiento muy alto. Alto riesgo de insolvencia en condiciones adversas.';
+    }
+
+    return {
+      ratio: createRatioValue(totalDebt, totalAssets),
+      totalDebt: createMonetaryValue(totalDebt, currency),
+      totalAssets: createMonetaryValue(totalAssets, currency),
+      interpretation,
+    };
+  }
+}
+
+// Export singleton factory
+let enterpriseMetricsInstance: EnterpriseMetricsCalculator | null = null;
+
+export function getEnterpriseMetricsCalculator(db: DatabaseConnection): EnterpriseMetricsCalculator {
+  if (!enterpriseMetricsInstance) {
+    enterpriseMetricsInstance = new EnterpriseMetricsCalculator(db);
+  }
+  return enterpriseMetricsInstance;
+}
+
+export function createEnterpriseMetricsCalculator(db: DatabaseConnection): EnterpriseMetricsCalculator {
+  return new EnterpriseMetricsCalculator(db);
+}

apps/api/src/services/metrics/metrics.cache.ts

@@ -0,0 +1,504 @@
+/**
+ * Metrics Cache System
+ *
+ * High-performance caching layer for metrics using Redis.
+ * Supports:
+ * - TTL-based expiration
+ * - Stale-while-revalidate pattern
+ * - Cache invalidation by tenant and period
+ * - Cache warmup for commonly accessed metrics
+ */
+
+import Redis from 'ioredis';
+import {
+  MetricType,
+  MetricPeriod,
+  CachedMetric,
+  CacheConfig,
+  CacheStats,
+  periodToString,
+  CoreMetricType,
+  StartupMetricType,
+  EnterpriseMetricType,
+} from './metrics.types';
+
+// Default cache configuration
+const DEFAULT_CACHE_CONFIG: CacheConfig = {
+  ttlSeconds: 3600,              // 1 hour default TTL
+  staleWhileRevalidate: true,
+  warmupEnabled: true,
+};
+
+// Metric-specific TTL configuration
+const METRIC_TTL_CONFIG: Record<MetricType, number> = {
+  // Core metrics - shorter TTL for more accuracy
+  revenue: 1800,           // 30 minutes
+  expenses: 1800,          // 30 minutes
+  gross_profit: 1800,      // 30 minutes
+  net_profit: 1800,        // 30 minutes
+  cash_flow: 900,          // 15 minutes
+  accounts_receivable: 900, // 15 minutes
+  accounts_payable: 900,   // 15 minutes
+  aging_receivable: 1800,  // 30 minutes
+  aging_payable: 1800,     // 30 minutes
+  vat_position: 3600,      // 1 hour
+
+  // Startup metrics - moderate TTL
+  mrr: 3600,               // 1 hour
+  arr: 3600,               // 1 hour
+  churn_rate: 7200,        // 2 hours
+  cac: 7200,               // 2 hours
+  ltv: 14400,              // 4 hours
+  ltv_cac_ratio: 14400,    // 4 hours
+  runway: 3600,            // 1 hour
+  burn_rate: 3600,         // 1 hour
+
+  // Enterprise metrics - longer TTL
+  ebitda: 3600,            // 1 hour
+  roi: 7200,               // 2 hours
+  roe: 7200,               // 2 hours
+  current_ratio: 1800,     // 30 minutes
+  quick_ratio: 1800,       // 30 minutes
+  debt_ratio: 3600,        // 1 hour
+};
+
+export class MetricsCache {
+  private redis: Redis;
+  private config: CacheConfig;
+  private stats: CacheStats;
+  private prefix: string = 'horux:metrics:';
+
+  constructor(redis: Redis, config?: Partial<CacheConfig>) {
+    this.redis = redis;
+    this.config = { ...DEFAULT_CACHE_CONFIG, ...config };
+    this.stats = {
+      hits: 0,
+      misses: 0,
+      hitRate: 0,
+      totalEntries: 0,
+      memoryUsage: 0,
+    };
+  }
+
+  /**
+   * Generate cache key for a metric
+   */
+  private generateKey(tenantId: string, metric: MetricType, period: MetricPeriod): string {
+    const periodStr = periodToString(period);
+    return `${this.prefix}${tenantId}:${metric}:${periodStr}`;
+  }
+
+  /**
+   * Generate pattern for tenant cache keys
+   */
+  private generateTenantPattern(tenantId: string): string {
+    return `${this.prefix}${tenantId}:*`;
+  }
+
+  /**
+   * Get TTL for a specific metric
+   */
+  private getTTL(metric: MetricType): number {
+    return METRIC_TTL_CONFIG[metric] || this.config.ttlSeconds;
+  }
+
+  /**
+   * Get a cached metric value
+   */
+  async getCachedMetric<T = unknown>(
+    tenantId: string,
+    metric: MetricType,
+    period: MetricPeriod
+  ): Promise<CachedMetric | null> {
+    const key = this.generateKey(tenantId, metric, period);
+
+    try {
+      const data = await this.redis.get(key);
+
+      if (!data) {
+        this.stats.misses++;
+        this.updateHitRate();
+        return null;
+      }
+
+      this.stats.hits++;
+      this.updateHitRate();
+
+      const cached = JSON.parse(data) as CachedMetric;
+
+      // Check if stale
+      const now = new Date();
+      if (new Date(cached.expiresAt) < now) {
+        // If stale-while-revalidate is enabled, return stale data
+        // The caller should trigger a background refresh
+        if (this.config.staleWhileRevalidate) {
+          return { ...cached, value: cached.value as T };
+        }
+        return null;
+      }
+
+      return { ...cached, value: cached.value as T };
+    } catch (error) {
+      console.error('Cache get error:', error);
+      this.stats.misses++;
+      this.updateHitRate();
+      return null;
+    }
+  }
+
+  /**
+   * Set a cached metric value
+   */
+  async setCachedMetric<T = unknown>(
+    tenantId: string,
+    metric: MetricType,
+    period: MetricPeriod,
+    value: T
+  ): Promise<void> {
+    const key = this.generateKey(tenantId, metric, period);
+    const ttl = this.getTTL(metric);
+
+    const cached: CachedMetric = {
+      key,
+      tenantId,
+      metric,
+      period,
+      value,
+      calculatedAt: new Date(),
+      expiresAt: new Date(Date.now() + ttl * 1000),
+      version: 1,
+    };
+
+    try {
+      await this.redis.setex(key, ttl, JSON.stringify(cached));
+      this.stats.totalEntries++;
+    } catch (error) {
+      console.error('Cache set error:', error);
+    }
+  }
+
+  /**
+   * Invalidate cache for a tenant
+   */
+  async invalidateCache(
+    tenantId: string,
+    affectedPeriods?: MetricPeriod[]
+  ): Promise<number> {
+    try {
+      if (!affectedPeriods || affectedPeriods.length === 0) {
+        // Invalidate all cache for tenant
+        const pattern = this.generateTenantPattern(tenantId);
+        const keys = await this.redis.keys(pattern);
+
+        if (keys.length > 0) {
+          await this.redis.del(...keys);
+          this.stats.totalEntries = Math.max(0, this.stats.totalEntries - keys.length);
+        }
+
+        return keys.length;
+      }
+
+      // Invalidate specific periods
+      let invalidated = 0;
+      const metrics: MetricType[] = [
+        // Core
+        'revenue', 'expenses', 'gross_profit', 'net_profit', 'cash_flow',
+        'accounts_receivable', 'accounts_payable', 'aging_receivable',
+        'aging_payable', 'vat_position',
+        // Startup
+        'mrr', 'arr', 'churn_rate', 'cac', 'ltv', 'ltv_cac_ratio',
+        'runway', 'burn_rate',
+        // Enterprise
+        'ebitda', 'roi', 'roe', 'current_ratio', 'quick_ratio', 'debt_ratio',
+      ];
+
+      const keysToDelete: string[] = [];
+      for (const period of affectedPeriods) {
+        for (const metric of metrics) {
+          keysToDelete.push(this.generateKey(tenantId, metric, period));
+        }
+      }
+
+      if (keysToDelete.length > 0) {
+        // Delete in batches to avoid blocking
+        const batchSize = 100;
+        for (let i = 0; i < keysToDelete.length; i += batchSize) {
+          const batch = keysToDelete.slice(i, i + batchSize);
+          const deleted = await this.redis.del(...batch);
+          invalidated += deleted;
+        }
+        this.stats.totalEntries = Math.max(0, this.stats.totalEntries - invalidated);
+      }
+
+      return invalidated;
+    } catch (error) {
+      console.error('Cache invalidation error:', error);
+      return 0;
+    }
+  }
+
+  /**
+   * Invalidate cache for specific metrics
+   */
+  async invalidateMetrics(
+    tenantId: string,
+    metrics: MetricType[],
+    periods: MetricPeriod[]
+  ): Promise<number> {
+    try {
+      const keysToDelete: string[] = [];
+
+      for (const period of periods) {
+        for (const metric of metrics) {
+          keysToDelete.push(this.generateKey(tenantId, metric, period));
+        }
+      }
+
+      if (keysToDelete.length > 0) {
+        const deleted = await this.redis.del(...keysToDelete);
+        this.stats.totalEntries = Math.max(0, this.stats.totalEntries - deleted);
+        return deleted;
+      }
+
+      return 0;
+    } catch (error) {
+      console.error('Cache invalidation error:', error);
+      return 0;
+    }
+  }
+
+  /**
+   * Warmup cache with commonly accessed metrics
+   */
+  async warmupCache(
+    tenantId: string,
+    calculateMetric: (metric: MetricType, period: MetricPeriod) => Promise<unknown>
+  ): Promise<{ success: number; failed: number }> {
+    if (!this.config.warmupEnabled) {
+      return { success: 0, failed: 0 };
+    }
+
+    const now = new Date();
+    const currentMonth: MetricPeriod = {
+      type: 'monthly',
+      year: now.getFullYear(),
+      month: now.getMonth() + 1,
+    };
+    const previousMonth: MetricPeriod = {
+      type: 'monthly',
+      year: now.getMonth() === 0 ? now.getFullYear() - 1 : now.getFullYear(),
+      month: now.getMonth() === 0 ? 12 : now.getMonth(),
+    };
+    const currentYear: MetricPeriod = {
+      type: 'yearly',
+      year: now.getFullYear(),
+    };
+
+    // Priority metrics to warmup
+    const priorityMetrics: CoreMetricType[] = [
+      'revenue',
+      'expenses',
+      'net_profit',
+      'cash_flow',
+      'accounts_receivable',
+      'accounts_payable',
+    ];
+
+    const periods = [currentMonth, previousMonth, currentYear];
+    let success = 0;
+    let failed = 0;
+
+    for (const metric of priorityMetrics) {
+      for (const period of periods) {
+        try {
+          // Check if already cached
+          const existing = await this.getCachedMetric(tenantId, metric, period);
+          if (existing) {
+            continue;
+          }
+
+          // Calculate and cache
+          const value = await calculateMetric(metric, period);
+          await this.setCachedMetric(tenantId, metric, period, value);
+          success++;
+        } catch (error) {
+          console.error(`Failed to warmup ${metric} for period ${periodToString(period)}:`, error);
+          failed++;
+        }
+      }
+    }
+
+    return { success, failed };
+  }
+
+  /**
+   * Get cache statistics
+   */
+  async getStats(): Promise<CacheStats> {
+    try {
+      // Get memory info
+      const info = await this.redis.info('memory');
+      const memoryMatch = info.match(/used_memory:(\d+)/);
+      this.stats.memoryUsage = memoryMatch ? parseInt(memoryMatch[1]) : 0;
+
+      // Count entries
+      const keys = await this.redis.keys(`${this.prefix}*`);
+      this.stats.totalEntries = keys.length;
+    } catch (error) {
+      console.error('Error getting cache stats:', error);
+    }
+
+    return { ...this.stats };
+  }
+
+  /**
+   * Clear all metrics cache
+   */
+  async clearAll(): Promise<void> {
+    try {
+      const keys = await this.redis.keys(`${this.prefix}*`);
+      if (keys.length > 0) {
+        await this.redis.del(...keys);
+      }
+      this.stats = {
+        hits: 0,
+        misses: 0,
+        hitRate: 0,
+        totalEntries: 0,
+        memoryUsage: 0,
+      };
+    } catch (error) {
+      console.error('Error clearing cache:', error);
+    }
+  }
+
+  /**
+   * Update hit rate calculation
+   */
+  private updateHitRate(): void {
+    const total = this.stats.hits + this.stats.misses;
+    this.stats.hitRate = total > 0 ? this.stats.hits / total : 0;
+  }
+
+  /**
+   * Get or calculate metric with caching
+   */
+  async getOrCalculate<T>(
+    tenantId: string,
+    metric: MetricType,
+    period: MetricPeriod,
+    calculateFn: () => Promise<T>,
+    forceRefresh: boolean = false
+  ): Promise<T> {
+    // Skip cache if force refresh
+    if (!forceRefresh) {
+      const cached = await this.getCachedMetric<T>(tenantId, metric, period);
+      if (cached) {
+        // Check if we need background refresh (stale)
+        const now = new Date();
+        if (new Date(cached.expiresAt) < now && this.config.staleWhileRevalidate) {
+          // Trigger background refresh
+          this.backgroundRefresh(tenantId, metric, period, calculateFn).catch(console.error);
+        }
+        return cached.value as T;
+      }
+    }
+
+    // Calculate fresh value
+    const value = await calculateFn();
+    await this.setCachedMetric(tenantId, metric, period, value);
+    return value;
+  }
+
+  /**
+   * Background refresh for stale cache entries
+   */
+  private async backgroundRefresh<T>(
+    tenantId: string,
+    metric: MetricType,
+    period: MetricPeriod,
+    calculateFn: () => Promise<T>
+  ): Promise<void> {
+    try {
+      const value = await calculateFn();
+      await this.setCachedMetric(tenantId, metric, period, value);
+    } catch (error) {
+      console.error(`Background refresh failed for ${metric}:`, error);
+    }
+  }
+
+  /**
+   * Check if a metric is cached
+   */
+  async isCached(
+    tenantId: string,
+    metric: MetricType,
+    period: MetricPeriod
+  ): Promise<boolean> {
+    const key = this.generateKey(tenantId, metric, period);
+    const exists = await this.redis.exists(key);
+    return exists === 1;
+  }
+
+  /**
+   * Get remaining TTL for a cached metric
+   */
+  async getTTLRemaining(
+    tenantId: string,
+    metric: MetricType,
+    period: MetricPeriod
+  ): Promise<number> {
+    const key = this.generateKey(tenantId, metric, period);
+    return await this.redis.ttl(key);
+  }
+
+  /**
+   * Extend TTL for a cached metric
+   */
+  async extendTTL(
+    tenantId: string,
+    metric: MetricType,
+    period: MetricPeriod,
+    additionalSeconds: number
+  ): Promise<boolean> {
+    const key = this.generateKey(tenantId, metric, period);
+    const currentTTL = await this.redis.ttl(key);
+
+    if (currentTTL > 0) {
+      await this.redis.expire(key, currentTTL + additionalSeconds);
+      return true;
+    }
+
+    return false;
+  }
+}
+
+// Factory function
+let metricsCacheInstance: MetricsCache | null = null;
+
+export function getMetricsCache(redis: Redis, config?: Partial<CacheConfig>): MetricsCache {
+  if (!metricsCacheInstance) {
+    metricsCacheInstance = new MetricsCache(redis, config);
+  }
+  return metricsCacheInstance;
+}
+
+export function createMetricsCache(redis: Redis, config?: Partial<CacheConfig>): MetricsCache {
+  return new MetricsCache(redis, config);
+}
+
+// Export helper to create a mock cache for testing
+export function createMockCache(): MetricsCache {
+  const mockRedis = {
+    get: async () => null,
+    setex: async () => 'OK',
+    del: async () => 0,
+    keys: async () => [],
+    exists: async () => 0,
+    ttl: async () => -1,
+    expire: async () => 1,
+    info: async () => 'used_memory:0',
+  } as unknown as Redis;
+
+  return new MetricsCache(mockRedis);
+}

apps/api/src/services/metrics/metrics.service.ts

@@ -0,0 +1,622 @@
+/**
+ * Metrics Service
+ *
+ * Main service that orchestrates all metrics calculations.
+ * Provides a unified API for:
+ * - Dashboard metrics
+ * - Metric history
+ * - Period comparisons
+ * - Real-time and cached data
+ */
+
+import { DatabaseConnection } from '@horux/database';
+import Redis from 'ioredis';
+import {
+  MetricType,
+  MetricPeriod,
+  DashboardMetrics,
+  MetricHistory,
+  MetricComparisonReport,
+  MetricComparison,
+  MetricValue,
+  createMetricValue,
+  getPeriodDateRange,
+  getPreviousPeriod,
+  periodToString,
+  CoreMetricType,
+  StartupMetricType,
+  EnterpriseMetricType,
+} from './metrics.types';
+import { CoreMetricsCalculator, createCoreMetricsCalculator } from './core.metrics';
+import { StartupMetricsCalculator, createStartupMetricsCalculator } from './startup.metrics';
+import { EnterpriseMetricsCalculator, createEnterpriseMetricsCalculator } from './enterprise.metrics';
+import { MetricsCache, createMetricsCache } from './metrics.cache';
+
+export interface MetricsServiceOptions {
+  enableCache?: boolean;
+  enableStartupMetrics?: boolean;
+  enableEnterpriseMetrics?: boolean;
+  defaultCurrency?: string;
+}
+
+export class MetricsService {
+  private db: DatabaseConnection;
+  private cache: MetricsCache | null;
+  private coreMetrics: CoreMetricsCalculator;
+  private startupMetrics: StartupMetricsCalculator;
+  private enterpriseMetrics: EnterpriseMetricsCalculator;
+  private options: MetricsServiceOptions;
+
+  constructor(
+    db: DatabaseConnection,
+    redis?: Redis,
+    options?: MetricsServiceOptions
+  ) {
+    this.db = db;
+    this.options = {
+      enableCache: true,
+      enableStartupMetrics: true,
+      enableEnterpriseMetrics: true,
+      defaultCurrency: 'MXN',
+      ...options,
+    };
+
+    this.cache = redis && this.options.enableCache
+      ? createMetricsCache(redis)
+      : null;
+
+    this.coreMetrics = createCoreMetricsCalculator(db);
+    this.startupMetrics = createStartupMetricsCalculator(db);
+    this.enterpriseMetrics = createEnterpriseMetricsCalculator(db);
+  }
+
+  /**
+   * Get dashboard metrics for a tenant
+   */
+  async getDashboardMetrics(
+    tenantId: string,
+    period: MetricPeriod
+  ): Promise<DashboardMetrics> {
+    const currency = this.options.defaultCurrency || 'MXN';
+    const { dateFrom, dateTo } = getPeriodDateRange(period);
+    const previousPeriod = getPreviousPeriod(period);
+    const { dateFrom: prevDateFrom, dateTo: prevDateTo } = getPeriodDateRange(previousPeriod);
+
+    // Calculate core metrics for current period
+    const [
+      revenueResult,
+      expensesResult,
+      netProfitResult,
+      cashFlowResult,
+      receivableResult,
+      payableResult,
+    ] = await Promise.all([
+      this.getMetricWithCache(tenantId, 'revenue', period, async () =>
+        this.coreMetrics.calculateRevenue(tenantId, dateFrom, dateTo, { currency })
+      ),
+      this.getMetricWithCache(tenantId, 'expenses', period, async () =>
+        this.coreMetrics.calculateExpenses(tenantId, dateFrom, dateTo, { currency })
+      ),
+      this.getMetricWithCache(tenantId, 'net_profit', period, async () =>
+        this.coreMetrics.calculateNetProfit(tenantId, dateFrom, dateTo, { currency })
+      ),
+      this.getMetricWithCache(tenantId, 'cash_flow', period, async () =>
+        this.coreMetrics.calculateCashFlow(tenantId, dateFrom, dateTo, { currency })
+      ),
+      this.getMetricWithCache(tenantId, 'accounts_receivable', period, async () =>
+        this.coreMetrics.calculateAccountsReceivable(tenantId, dateTo, { currency })
+      ),
+      this.getMetricWithCache(tenantId, 'accounts_payable', period, async () =>
+        this.coreMetrics.calculateAccountsPayable(tenantId, dateTo, { currency })
+      ),
+    ]);
+
+    // Calculate previous period metrics for comparison
+    const [
+      prevRevenueResult,
+      prevExpensesResult,
+      prevNetProfitResult,
+      prevCashFlowResult,
+    ] = await Promise.all([
+      this.getMetricWithCache(tenantId, 'revenue', previousPeriod, async () =>
+        this.coreMetrics.calculateRevenue(tenantId, prevDateFrom, prevDateTo, { currency })
+      ),
+      this.getMetricWithCache(tenantId, 'expenses', previousPeriod, async () =>
+        this.coreMetrics.calculateExpenses(tenantId, prevDateFrom, prevDateTo, { currency })
+      ),
+      this.getMetricWithCache(tenantId, 'net_profit', previousPeriod, async () =>
+        this.coreMetrics.calculateNetProfit(tenantId, prevDateFrom, prevDateTo, { currency })
+      ),
+      this.getMetricWithCache(tenantId, 'cash_flow', previousPeriod, async () =>
+        this.coreMetrics.calculateCashFlow(tenantId, prevDateFrom, prevDateTo, { currency })
+      ),
+    ]);
+
+    // Build comparisons
+    const comparison = {
+      revenue: this.buildComparison(
+        revenueResult.totalRevenue.amount,
+        prevRevenueResult.totalRevenue.amount
+      ),
+      expenses: this.buildComparison(
+        expensesResult.totalExpenses.amount,
+        prevExpensesResult.totalExpenses.amount
+      ),
+      netProfit: this.buildComparison(
+        netProfitResult.profit.amount,
+        prevNetProfitResult.profit.amount
+      ),
+      cashFlow: this.buildComparison(
+        cashFlowResult.netCashFlow.amount,
+        prevCashFlowResult.netCashFlow.amount
+      ),
+    };
+
+    // Build base dashboard
+    const dashboard: DashboardMetrics = {
+      period,
+      generatedAt: new Date(),
+      currency,
+      revenue: createMetricValue(revenueResult.totalRevenue.amount, { currency }),
+      expenses: createMetricValue(expensesResult.totalExpenses.amount, { currency }),
+      netProfit: createMetricValue(netProfitResult.profit.amount, { currency }),
+      profitMargin: createMetricValue(netProfitResult.margin.value * 100, { unit: '%' }),
+      cashFlow: createMetricValue(cashFlowResult.netCashFlow.amount, { currency }),
+      accountsReceivable: createMetricValue(receivableResult.totalReceivable.amount, { currency }),
+      accountsPayable: createMetricValue(payableResult.totalPayable.amount, { currency }),
+      comparison,
+    };
+
+    // Add startup metrics if enabled
+    if (this.options.enableStartupMetrics) {
+      const [mrrResult, arrResult, churnResult, runwayResult] = await Promise.all([
+        this.getMetricWithCache(tenantId, 'mrr', period, async () =>
+          this.startupMetrics.calculateMRR(tenantId, dateTo, { currency })
+        ),
+        this.getMetricWithCache(tenantId, 'arr', period, async () =>
+          this.startupMetrics.calculateARR(tenantId, dateTo, { currency })
+        ),
+        this.getMetricWithCache(tenantId, 'churn_rate', period, async () =>
+          this.startupMetrics.calculateChurnRate(tenantId, dateFrom, dateTo, { currency })
+        ),
+        this.getMetricWithCache(tenantId, 'runway', period, async () => {
+          // Get current cash for runway calculation
+          const cashResult = await this.db.query<{ balance: string }>(
+            `SELECT COALESCE(SUM(balance), 0) as balance FROM bank_accounts WHERE is_active = true`,
+            [],
+            { tenant: { tenantId, schemaName: `tenant_${tenantId}` } }
+          );
+          const currentCash = parseFloat(cashResult.rows[0]?.balance || '0');
+          return this.startupMetrics.calculateRunway(tenantId, currentCash, { currency });
+        }),
+      ]);
+
+      dashboard.startup = {
+        mrr: createMetricValue(mrrResult.mrr.amount, { currency }),
+        arr: createMetricValue(arrResult.arr.amount, { currency }),
+        churnRate: createMetricValue(churnResult.churnRate.value * 100, { unit: '%' }),
+        runway: createMetricValue(runwayResult.runwayMonths, { unit: 'meses', precision: 1 }),
+      };
+    }
+
+    // Add enterprise metrics if enabled
+    if (this.options.enableEnterpriseMetrics) {
+      const [ebitdaResult, currentRatioResult, quickRatioResult] = await Promise.all([
+        this.getMetricWithCache(tenantId, 'ebitda', period, async () =>
+          this.enterpriseMetrics.calculateEBITDA(tenantId, dateFrom, dateTo, { currency })
+        ),
+        this.getMetricWithCache(tenantId, 'current_ratio', period, async () =>
+          this.enterpriseMetrics.calculateCurrentRatio(tenantId, dateTo, { currency })
+        ),
+        this.getMetricWithCache(tenantId, 'quick_ratio', period, async () =>
+          this.enterpriseMetrics.calculateQuickRatio(tenantId, dateTo, { currency })
+        ),
+      ]);
+
+      dashboard.enterprise = {
+        ebitda: createMetricValue(ebitdaResult.ebitda.amount, { currency }),
+        currentRatio: createMetricValue(currentRatioResult.ratio.value, { precision: 2 }),
+        quickRatio: createMetricValue(quickRatioResult.ratio.value, { precision: 2 }),
+      };
+    }
+
+    return dashboard;
+  }
+
+  /**
+   * Get historical data for a specific metric
+   */
+  async getMetricHistory(
+    tenantId: string,
+    metric: MetricType,
+    periods: MetricPeriod[]
+  ): Promise<MetricHistory> {
+    const currency = this.options.defaultCurrency || 'MXN';
+    const values: MetricHistory['periods'] = [];
+
+    for (const period of periods) {
+      const { dateFrom, dateTo } = getPeriodDateRange(period);
+
+      try {
+        const value = await this.calculateSingleMetric(
+          tenantId,
+          metric,
+          dateFrom,
+          dateTo,
+          currency
+        );
+
+        values.push({
+          period,
+          value,
+          timestamp: new Date(),
+        });
+      } catch (error) {
+        console.error(`Error calculating ${metric} for period ${periodToString(period)}:`, error);
+        // Add zero value for failed calculations
+        values.push({
+          period,
+          value: createMetricValue(0, { currency }),
+          timestamp: new Date(),
+        });
+      }
+    }
+
+    // Calculate trend
+    const trend = this.calculateTrend(values.map(v => v.value.raw));
+
+    return {
+      metric,
+      periods: values,
+      trend,
+    };
+  }
+
+  /**
+   * Compare metrics between two periods
+   */
+  async compareMetrics(
+    tenantId: string,
+    period1: MetricPeriod,
+    period2: MetricPeriod
+  ): Promise<MetricComparisonReport> {
+    const currency = this.options.defaultCurrency || 'MXN';
+    const { dateFrom: date1From, dateTo: date1To } = getPeriodDateRange(period1);
+    const { dateFrom: date2From, dateTo: date2To } = getPeriodDateRange(period2);
+
+    // Define metrics to compare
+    const metricsToCompare: MetricType[] = [
+      'revenue',
+      'expenses',
+      'net_profit',
+      'cash_flow',
+    ];
+
+    if (this.options.enableStartupMetrics) {
+      metricsToCompare.push('mrr', 'arr', 'burn_rate');
+    }
+
+    if (this.options.enableEnterpriseMetrics) {
+      metricsToCompare.push('ebitda', 'current_ratio');
+    }
+
+    const comparisons: MetricComparisonReport['metrics'] = [];
+
+    for (const metric of metricsToCompare) {
+      try {
+        const [value1, value2] = await Promise.all([
+          this.calculateSingleMetric(tenantId, metric, date1From, date1To, currency),
+          this.calculateSingleMetric(tenantId, metric, date2From, date2To, currency),
+        ]);
+
+        const change = value2.raw - value1.raw;
+        const changePercentage = value1.raw !== 0 ? (change / value1.raw) * 100 : 0;
+
+        comparisons.push({
+          metric,
+          period1Value: value1,
+          period2Value: value2,
+          change,
+          changePercentage,
+          trend: change > 0 ? 'up' : change < 0 ? 'down' : 'stable',
+        });
+      } catch (error) {
+        console.error(`Error comparing ${metric}:`, error);
+      }
+    }
+
+    // Generate summary
+    const summary = this.generateComparisonSummary(comparisons);
+
+    return {
+      period1,
+      period2,
+      metrics: comparisons,
+      summary,
+    };
+  }
+
+  /**
+   * Invalidate cache when data changes
+   */
+  async invalidateMetricsCache(
+    tenantId: string,
+    affectedPeriods?: MetricPeriod[]
+  ): Promise<void> {
+    if (this.cache) {
+      await this.cache.invalidateCache(tenantId, affectedPeriods);
+    }
+  }
+
+  /**
+   * Warmup cache for a tenant
+   */
+  async warmupCache(tenantId: string): Promise<{ success: number; failed: number }> {
+    if (!this.cache) {
+      return { success: 0, failed: 0 };
+    }
+
+    return this.cache.warmupCache(tenantId, async (metric, period) => {
+      const { dateFrom, dateTo } = getPeriodDateRange(period);
+      return this.calculateSingleMetric(
+        tenantId,
+        metric,
+        dateFrom,
+        dateTo,
+        this.options.defaultCurrency || 'MXN'
+      );
+    });
+  }
+
+  /**
+   * Get cache statistics
+   */
+  async getCacheStats() {
+    if (!this.cache) {
+      return null;
+    }
+    return this.cache.getStats();
+  }
+
+  // ============================================================================
+  // Private Methods
+  // ============================================================================
+
+  /**
+   * Get metric with caching support
+   */
+  private async getMetricWithCache<T>(
+    tenantId: string,
+    metric: MetricType,
+    period: MetricPeriod,
+    calculateFn: () => Promise<T>
+  ): Promise<T> {
+    if (this.cache) {
+      return this.cache.getOrCalculate(tenantId, metric, period, calculateFn);
+    }
+    return calculateFn();
+  }
+
+  /**
+   * Calculate a single metric value
+   */
+  private async calculateSingleMetric(
+    tenantId: string,
+    metric: MetricType,
+    dateFrom: Date,
+    dateTo: Date,
+    currency: string
+  ): Promise<MetricValue> {
+    const options = { currency };
+
+    switch (metric) {
+      // Core metrics
+      case 'revenue': {
+        const result = await this.coreMetrics.calculateRevenue(tenantId, dateFrom, dateTo, options);
+        return createMetricValue(result.totalRevenue.amount, { currency });
+      }
+      case 'expenses': {
+        const result = await this.coreMetrics.calculateExpenses(tenantId, dateFrom, dateTo, options);
+        return createMetricValue(result.totalExpenses.amount, { currency });
+      }
+      case 'gross_profit': {
+        const result = await this.coreMetrics.calculateGrossProfit(tenantId, dateFrom, dateTo, options);
+        return createMetricValue(result.profit.amount, { currency });
+      }
+      case 'net_profit': {
+        const result = await this.coreMetrics.calculateNetProfit(tenantId, dateFrom, dateTo, options);
+        return createMetricValue(result.profit.amount, { currency });
+      }
+      case 'cash_flow': {
+        const result = await this.coreMetrics.calculateCashFlow(tenantId, dateFrom, dateTo, options);
+        return createMetricValue(result.netCashFlow.amount, { currency });
+      }
+      case 'accounts_receivable': {
+        const result = await this.coreMetrics.calculateAccountsReceivable(tenantId, dateTo, options);
+        return createMetricValue(result.totalReceivable.amount, { currency });
+      }
+      case 'accounts_payable': {
+        const result = await this.coreMetrics.calculateAccountsPayable(tenantId, dateTo, options);
+        return createMetricValue(result.totalPayable.amount, { currency });
+      }
+      case 'vat_position': {
+        const result = await this.coreMetrics.calculateVATPosition(tenantId, dateFrom, dateTo, options);
+        return createMetricValue(result.netPosition.amount, { currency });
+      }
+
+      // Startup metrics
+      case 'mrr': {
+        const result = await this.startupMetrics.calculateMRR(tenantId, dateTo, options);
+        return createMetricValue(result.mrr.amount, { currency });
+      }
+      case 'arr': {
+        const result = await this.startupMetrics.calculateARR(tenantId, dateTo, options);
+        return createMetricValue(result.arr.amount, { currency });
+      }
+      case 'churn_rate': {
+        const result = await this.startupMetrics.calculateChurnRate(tenantId, dateFrom, dateTo, options);
+        return createMetricValue(result.churnRate.value * 100, { unit: '%' });
+      }
+      case 'cac': {
+        const result = await this.startupMetrics.calculateCAC(tenantId, dateFrom, dateTo, options);
+        return createMetricValue(result.cac.amount, { currency });
+      }
+      case 'ltv': {
+        const result = await this.startupMetrics.calculateLTV(tenantId, options);
+        return createMetricValue(result.ltv.amount, { currency });
+      }
+      case 'ltv_cac_ratio': {
+        const result = await this.startupMetrics.calculateLTVCACRatio(tenantId, options);
+        return createMetricValue(result.ratio.value, { precision: 2 });
+      }
+      case 'burn_rate': {
+        const months = Math.ceil((dateTo.getTime() - dateFrom.getTime()) / (1000 * 60 * 60 * 24 * 30));
+        const result = await this.startupMetrics.calculateBurnRate(tenantId, months, options);
+        return createMetricValue(result.netBurnRate.amount, { currency });
+      }
+
+      // Enterprise metrics
+      case 'ebitda': {
+        const result = await this.enterpriseMetrics.calculateEBITDA(tenantId, dateFrom, dateTo, options);
+        return createMetricValue(result.ebitda.amount, { currency });
+      }
+      case 'roi': {
+        const result = await this.enterpriseMetrics.calculateROI(tenantId, dateFrom, dateTo, options);
+        return createMetricValue(result.roi.value * 100, { unit: '%' });
+      }
+      case 'roe': {
+        const result = await this.enterpriseMetrics.calculateROE(tenantId, dateFrom, dateTo, options);
+        return createMetricValue(result.roe.value * 100, { unit: '%' });
+      }
+      case 'current_ratio': {
+        const result = await this.enterpriseMetrics.calculateCurrentRatio(tenantId, dateTo, options);
+        return createMetricValue(result.ratio.value, { precision: 2 });
+      }
+      case 'quick_ratio': {
+        const result = await this.enterpriseMetrics.calculateQuickRatio(tenantId, dateTo, options);
+        return createMetricValue(result.ratio.value, { precision: 2 });
+      }
+      case 'debt_ratio': {
+        const result = await this.enterpriseMetrics.calculateDebtRatio(tenantId, dateTo, options);
+        return createMetricValue(result.ratio.value * 100, { unit: '%' });
+      }
+
+      default:
+        throw new Error(`Unknown metric type: ${metric}`);
+    }
+  }
+
+  /**
+   * Build metric comparison object
+   */
+  private buildComparison(current: number, previous: number): MetricComparison {
+    const change = current - previous;
+    const changePercentage = previous !== 0 ? (change / previous) * 100 : 0;
+
+    return {
+      current,
+      previous,
+      change,
+      changePercentage,
+      trend: change > 0 ? 'up' : change < 0 ? 'down' : 'stable',
+    };
+  }
+
+  /**
+   * Calculate trend from a series of values
+   */
+  private calculateTrend(values: number[]): MetricHistory['trend'] {
+    if (values.length < 2) {
+      return {
+        direction: 'stable',
+        averageChange: 0,
+        volatility: 0,
+      };
+    }
+
+    const changes: number[] = [];
+    for (let i = 1; i < values.length; i++) {
+      changes.push(values[i] - values[i - 1]);
+    }
+
+    const averageChange = changes.reduce((sum, c) => sum + c, 0) / changes.length;
+
+    // Calculate volatility (standard deviation of changes)
+    const squaredDiffs = changes.map(c => Math.pow(c - averageChange, 2));
+    const volatility = Math.sqrt(squaredDiffs.reduce((sum, d) => sum + d, 0) / changes.length);
+
+    let direction: 'up' | 'down' | 'stable';
+    if (averageChange > 0) {
+      direction = 'up';
+    } else if (averageChange < 0) {
+      direction = 'down';
+    } else {
+      direction = 'stable';
+    }
+
+    return {
+      direction,
+      averageChange,
+      volatility,
+    };
+  }
+
+  /**
+   * Generate comparison summary
+   */
+  private generateComparisonSummary(comparisons: MetricComparisonReport['metrics']): string {
+    const improvements = comparisons.filter(c => c.trend === 'up');
+    const declines = comparisons.filter(c => c.trend === 'down');
+
+    const parts: string[] = [];
+
+    if (improvements.length > 0) {
+      parts.push(`${improvements.length} metricas mejoraron`);
+    }
+
+    if (declines.length > 0) {
+      parts.push(`${declines.length} metricas empeoraron`);
+    }
+
+    if (parts.length === 0) {
+      return 'Sin cambios significativos entre los periodos.';
+    }
+
+    // Highlight most significant changes
+    const sorted = [...comparisons].sort((a, b) =>
+      Math.abs(b.changePercentage) - Math.abs(a.changePercentage)
+    );
+
+    if (sorted.length > 0 && Math.abs(sorted[0].changePercentage) > 10) {
+      const most = sorted[0];
+      const direction = most.trend === 'up' ? 'aumento' : 'disminuyo';
+      parts.push(
+        `Cambio mas significativo: ${most.metric} ${direction} ${Math.abs(most.changePercentage).toFixed(1)}%`
+      );
+    }
+
+    return parts.join('. ') + '.';
+  }
+}
+
+// Factory functions
+let metricsServiceInstance: MetricsService | null = null;
+
+export function getMetricsService(
+  db: DatabaseConnection,
+  redis?: Redis,
+  options?: MetricsServiceOptions
+): MetricsService {
+  if (!metricsServiceInstance) {
+    metricsServiceInstance = new MetricsService(db, redis, options);
+  }
+  return metricsServiceInstance;
+}
+
+export function createMetricsService(
+  db: DatabaseConnection,
+  redis?: Redis,
+  options?: MetricsServiceOptions
+): MetricsService {
+  return new MetricsService(db, redis, options);
+}

apps/api/src/services/metrics/metrics.types.ts

@@ -0,0 +1,734 @@
+/**
+ * Metrics Engine Types
+ *
+ * Type definitions for the Horux Strategy metrics system.
+ * Supports Core, Startup, and Enterprise metrics with multi-tenant support.
+ */
+
+// ============================================================================
+// Time Period Types
+// ============================================================================
+
+export type PeriodType =
+  | 'daily'
+  | 'weekly'
+  | 'monthly'
+  | 'quarterly'
+  | 'yearly'
+  | 'custom';
+
+export interface DateRange {
+  dateFrom: Date;
+  dateTo: Date;
+}
+
+export interface MetricPeriod {
+  type: PeriodType;
+  year: number;
+  month?: number;       // 1-12
+  quarter?: number;     // 1-4
+  week?: number;        // 1-53
+  day?: number;         // 1-31
+  dateRange?: DateRange;
+}
+
+export interface PeriodComparison {
+  currentPeriod: MetricPeriod;
+  previousPeriod: MetricPeriod;
+}
+
+// ============================================================================
+// Metric Categories
+// ============================================================================
+
+export type MetricCategory =
+  | 'core'
+  | 'startup'
+  | 'enterprise';
+
+export type CoreMetricType =
+  | 'revenue'
+  | 'expenses'
+  | 'gross_profit'
+  | 'net_profit'
+  | 'cash_flow'
+  | 'accounts_receivable'
+  | 'accounts_payable'
+  | 'aging_receivable'
+  | 'aging_payable'
+  | 'vat_position';
+
+export type StartupMetricType =
+  | 'mrr'
+  | 'arr'
+  | 'churn_rate'
+  | 'cac'
+  | 'ltv'
+  | 'ltv_cac_ratio'
+  | 'runway'
+  | 'burn_rate';
+
+export type EnterpriseMetricType =
+  | 'ebitda'
+  | 'roi'
+  | 'roe'
+  | 'current_ratio'
+  | 'quick_ratio'
+  | 'debt_ratio';
+
+export type MetricType = CoreMetricType | StartupMetricType | EnterpriseMetricType;
+
+// ============================================================================
+// Metric Values
+// ============================================================================
+
+export interface MonetaryValue {
+  amount: number;
+  currency: string;
+}
+
+export interface PercentageValue {
+  value: number;
+  formatted: string;
+}
+
+export interface RatioValue {
+  value: number;
+  numerator: number;
+  denominator: number;
+}
+
+export interface MetricValue {
+  raw: number;
+  formatted: string;
+  currency?: string;
+  unit?: string;
+  precision?: number;
+}
+
+// ============================================================================
+// Core Metric Results
+// ============================================================================
+
+export interface RevenueResult {
+  totalRevenue: MonetaryValue;
+  byCategory: Array<{
+    categoryId: string;
+    categoryName: string;
+    amount: MonetaryValue;
+    percentage: number;
+  }>;
+  byProduct?: Array<{
+    productId: string;
+    productName: string;
+    amount: MonetaryValue;
+    quantity: number;
+  }>;
+  invoiceCount: number;
+  averageInvoiceValue: MonetaryValue;
+}
+
+export interface ExpensesResult {
+  totalExpenses: MonetaryValue;
+  byCategory: Array<{
+    categoryId: string;
+    categoryName: string;
+    amount: MonetaryValue;
+    percentage: number;
+  }>;
+  fixedExpenses: MonetaryValue;
+  variableExpenses: MonetaryValue;
+  expenseCount: number;
+}
+
+export interface ProfitResult {
+  profit: MonetaryValue;
+  revenue: MonetaryValue;
+  costs: MonetaryValue;
+  margin: PercentageValue;
+}
+
+export interface CashFlowResult {
+  netCashFlow: MonetaryValue;
+  operatingActivities: MonetaryValue;
+  investingActivities: MonetaryValue;
+  financingActivities: MonetaryValue;
+  openingBalance: MonetaryValue;
+  closingBalance: MonetaryValue;
+  breakdown: Array<{
+    date: Date;
+    inflow: number;
+    outflow: number;
+    netFlow: number;
+    balance: number;
+  }>;
+}
+
+export interface AccountsReceivableResult {
+  totalReceivable: MonetaryValue;
+  current: MonetaryValue;
+  overdue: MonetaryValue;
+  overduePercentage: PercentageValue;
+  customerCount: number;
+  invoiceCount: number;
+  averageDaysOutstanding: number;
+}
+
+export interface AccountsPayableResult {
+  totalPayable: MonetaryValue;
+  current: MonetaryValue;
+  overdue: MonetaryValue;
+  overduePercentage: PercentageValue;
+  supplierCount: number;
+  invoiceCount: number;
+  averageDaysPayable: number;
+}
+
+export type AgingBucket =
+  | 'current'
+  | '1-30'
+  | '31-60'
+  | '61-90'
+  | '90+';
+
+export interface AgingBucketData {
+  bucket: AgingBucket;
+  label: string;
+  amount: MonetaryValue;
+  count: number;
+  percentage: number;
+}
+
+export interface AgingReportResult {
+  type: 'receivable' | 'payable';
+  asOfDate: Date;
+  totalAmount: MonetaryValue;
+  buckets: AgingBucketData[];
+  details: Array<{
+    entityId: string;
+    entityName: string;
+    buckets: Record<AgingBucket, number>;
+    total: number;
+  }>;
+}
+
+export interface VATPositionResult {
+  vatCollected: MonetaryValue;
+  vatPaid: MonetaryValue;
+  netPosition: MonetaryValue;
+  isPayable: boolean;
+  breakdown: Array<{
+    rate: number;
+    collected: number;
+    paid: number;
+    net: number;
+  }>;
+}
+
+// ============================================================================
+// Startup Metric Results
+// ============================================================================
+
+export interface MRRResult {
+  mrr: MonetaryValue;
+  newMRR: MonetaryValue;
+  expansionMRR: MonetaryValue;
+  contractionMRR: MonetaryValue;
+  churnedMRR: MonetaryValue;
+  netNewMRR: MonetaryValue;
+  customerCount: number;
+  arpu: MonetaryValue;
+}
+
+export interface ARRResult {
+  arr: MonetaryValue;
+  mrr: MonetaryValue;
+  growthRate: PercentageValue;
+  projectedEndOfYear: MonetaryValue;
+}
+
+export interface ChurnRateResult {
+  churnRate: PercentageValue;
+  churnedCustomers: number;
+  totalCustomers: number;
+  churnedMRR: MonetaryValue;
+  revenueChurnRate: PercentageValue;
+}
+
+export interface CACResult {
+  cac: MonetaryValue;
+  totalMarketingSpend: MonetaryValue;
+  totalSalesSpend: MonetaryValue;
+  newCustomers: number;
+  breakdown: {
+    marketing: MonetaryValue;
+    sales: MonetaryValue;
+    other: MonetaryValue;
+  };
+}
+
+export interface LTVResult {
+  ltv: MonetaryValue;
+  averageCustomerLifespan: number;     // In months
+  arpu: MonetaryValue;
+  grossMargin: PercentageValue;
+}
+
+export interface LTVCACRatioResult {
+  ratio: RatioValue;
+  ltv: MonetaryValue;
+  cac: MonetaryValue;
+  isHealthy: boolean;
+  recommendation: string;
+}
+
+export interface RunwayResult {
+  runwayMonths: number;
+  currentCash: MonetaryValue;
+  monthlyBurnRate: MonetaryValue;
+  projectedZeroDate: Date | null;
+  isHealthy: boolean;
+  recommendation: string;
+}
+
+export interface BurnRateResult {
+  grossBurnRate: MonetaryValue;
+  netBurnRate: MonetaryValue;
+  revenue: MonetaryValue;
+  expenses: MonetaryValue;
+  monthlyTrend: Array<{
+    month: string;
+    grossBurn: number;
+    netBurn: number;
+    revenue: number;
+  }>;
+}
+
+// ============================================================================
+// Enterprise Metric Results
+// ============================================================================
+
+export interface EBITDAResult {
+  ebitda: MonetaryValue;
+  operatingIncome: MonetaryValue;
+  depreciation: MonetaryValue;
+  amortization: MonetaryValue;
+  margin: PercentageValue;
+  revenue: MonetaryValue;
+}
+
+export interface ROIResult {
+  roi: PercentageValue;
+  netProfit: MonetaryValue;
+  totalInvestment: MonetaryValue;
+  annualized: PercentageValue;
+}
+
+export interface ROEResult {
+  roe: PercentageValue;
+  netIncome: MonetaryValue;
+  shareholdersEquity: MonetaryValue;
+  annualized: PercentageValue;
+}
+
+export interface CurrentRatioResult {
+  ratio: RatioValue;
+  currentAssets: MonetaryValue;
+  currentLiabilities: MonetaryValue;
+  isHealthy: boolean;
+  interpretation: string;
+}
+
+export interface QuickRatioResult {
+  ratio: RatioValue;
+  currentAssets: MonetaryValue;
+  inventory: MonetaryValue;
+  currentLiabilities: MonetaryValue;
+  isHealthy: boolean;
+  interpretation: string;
+}
+
+export interface DebtRatioResult {
+  ratio: RatioValue;
+  totalDebt: MonetaryValue;
+  totalAssets: MonetaryValue;
+  interpretation: string;
+}
+
+// ============================================================================
+// Dashboard & Aggregated Results
+// ============================================================================
+
+export interface DashboardMetrics {
+  period: MetricPeriod;
+  generatedAt: Date;
+  currency: string;
+
+  // Core
+  revenue: MetricValue;
+  expenses: MetricValue;
+  netProfit: MetricValue;
+  profitMargin: MetricValue;
+  cashFlow: MetricValue;
+  accountsReceivable: MetricValue;
+  accountsPayable: MetricValue;
+
+  // Comparison with previous period
+  comparison: {
+    revenue: MetricComparison;
+    expenses: MetricComparison;
+    netProfit: MetricComparison;
+    cashFlow: MetricComparison;
+  };
+
+  // Optional startup/enterprise metrics
+  startup?: {
+    mrr: MetricValue;
+    arr: MetricValue;
+    churnRate: MetricValue;
+    runway: MetricValue;
+  };
+
+  enterprise?: {
+    ebitda: MetricValue;
+    currentRatio: MetricValue;
+    quickRatio: MetricValue;
+  };
+}
+
+export interface MetricComparison {
+  current: number;
+  previous: number;
+  change: number;
+  changePercentage: number;
+  trend: 'up' | 'down' | 'stable';
+}
+
+export interface MetricHistory {
+  metric: MetricType;
+  periods: Array<{
+    period: MetricPeriod;
+    value: MetricValue;
+    timestamp: Date;
+  }>;
+  trend: {
+    direction: 'up' | 'down' | 'stable';
+    averageChange: number;
+    volatility: number;
+  };
+}
+
+export interface MetricComparisonReport {
+  period1: MetricPeriod;
+  period2: MetricPeriod;
+  metrics: Array<{
+    metric: MetricType;
+    period1Value: MetricValue;
+    period2Value: MetricValue;
+    change: number;
+    changePercentage: number;
+    trend: 'up' | 'down' | 'stable';
+  }>;
+  summary: string;
+}
+
+// ============================================================================
+// Anomaly Detection
+// ============================================================================
+
+export type AnomalyType =
+  | 'significant_variation'
+  | 'negative_trend'
+  | 'out_of_range'
+  | 'sudden_spike'
+  | 'sudden_drop';
+
+export type AnomalySeverity = 'low' | 'medium' | 'high' | 'critical';
+
+export interface Anomaly {
+  id: string;
+  metric: MetricType;
+  type: AnomalyType;
+  severity: AnomalySeverity;
+  description: string;
+  detectedAt: Date;
+  period: MetricPeriod;
+  currentValue: number;
+  expectedValue: number;
+  deviation: number;
+  deviationPercentage: number;
+  recommendation: string;
+}
+
+export interface AnomalyDetectionResult {
+  tenantId: string;
+  period: MetricPeriod;
+  analyzedAt: Date;
+  anomalies: Anomaly[];
+  healthScore: number;          // 0-100
+  alertLevel: 'none' | 'watch' | 'warning' | 'critical';
+  summary: string;
+}
+
+// ============================================================================
+// Cache Types
+// ============================================================================
+
+export interface CachedMetric {
+  key: string;
+  tenantId: string;
+  metric: MetricType;
+  period: MetricPeriod;
+  value: unknown;
+  calculatedAt: Date;
+  expiresAt: Date;
+  version: number;
+}
+
+export interface CacheConfig {
+  ttlSeconds: number;
+  staleWhileRevalidate: boolean;
+  warmupEnabled: boolean;
+}
+
+export interface CacheStats {
+  hits: number;
+  misses: number;
+  hitRate: number;
+  totalEntries: number;
+  memoryUsage: number;
+}
+
+// ============================================================================
+// Query Options
+// ============================================================================
+
+export interface MetricQueryOptions {
+  tenantId: string;
+  schemaName?: string;
+  currency?: string;
+  includeDetails?: boolean;
+  useCache?: boolean;
+  forceRefresh?: boolean;
+}
+
+// ============================================================================
+// Utility Types
+// ============================================================================
+
+export type MetricResult<T extends MetricType> =
+  T extends 'revenue' ? RevenueResult :
+  T extends 'expenses' ? ExpensesResult :
+  T extends 'gross_profit' ? ProfitResult :
+  T extends 'net_profit' ? ProfitResult :
+  T extends 'cash_flow' ? CashFlowResult :
+  T extends 'accounts_receivable' ? AccountsReceivableResult :
+  T extends 'accounts_payable' ? AccountsPayableResult :
+  T extends 'aging_receivable' ? AgingReportResult :
+  T extends 'aging_payable' ? AgingReportResult :
+  T extends 'vat_position' ? VATPositionResult :
+  T extends 'mrr' ? MRRResult :
+  T extends 'arr' ? ARRResult :
+  T extends 'churn_rate' ? ChurnRateResult :
+  T extends 'cac' ? CACResult :
+  T extends 'ltv' ? LTVResult :
+  T extends 'ltv_cac_ratio' ? LTVCACRatioResult :
+  T extends 'runway' ? RunwayResult :
+  T extends 'burn_rate' ? BurnRateResult :
+  T extends 'ebitda' ? EBITDAResult :
+  T extends 'roi' ? ROIResult :
+  T extends 'roe' ? ROEResult :
+  T extends 'current_ratio' ? CurrentRatioResult :
+  T extends 'quick_ratio' ? QuickRatioResult :
+  T extends 'debt_ratio' ? DebtRatioResult :
+  never;
+
+// ============================================================================
+// Export Helper Functions for Type Formatting
+// ============================================================================
+
+export function formatCurrency(amount: number, currency: string = 'MXN'): string {
+  return new Intl.NumberFormat('es-MX', {
+    style: 'currency',
+    currency,
+    minimumFractionDigits: 2,
+    maximumFractionDigits: 2,
+  }).format(amount);
+}
+
+export function formatPercentage(value: number, decimals: number = 2): string {
+  return `${(value * 100).toFixed(decimals)}%`;
+}
+
+export function formatNumber(value: number, decimals: number = 2): string {
+  return new Intl.NumberFormat('es-MX', {
+    minimumFractionDigits: decimals,
+    maximumFractionDigits: decimals,
+  }).format(value);
+}
+
+export function createMonetaryValue(amount: number, currency: string = 'MXN'): MonetaryValue {
+  return { amount, currency };
+}
+
+export function createPercentageValue(value: number): PercentageValue {
+  return {
+    value,
+    formatted: formatPercentage(value),
+  };
+}
+
+export function createRatioValue(numerator: number, denominator: number): RatioValue {
+  return {
+    value: denominator !== 0 ? numerator / denominator : 0,
+    numerator,
+    denominator,
+  };
+}
+
+export function createMetricValue(
+  raw: number,
+  options?: { currency?: string; unit?: string; precision?: number }
+): MetricValue {
+  const precision = options?.precision ?? 2;
+  let formatted: string;
+
+  if (options?.currency) {
+    formatted = formatCurrency(raw, options.currency);
+  } else if (options?.unit === '%') {
+    formatted = formatPercentage(raw / 100, precision);
+  } else {
+    formatted = formatNumber(raw, precision);
+  }
+
+  return {
+    raw,
+    formatted,
+    ...options,
+  };
+}
+
+// ============================================================================
+// Period Helper Functions
+// ============================================================================
+
+export function createPeriodFromDate(date: Date, type: PeriodType): MetricPeriod {
+  const year = date.getFullYear();
+  const month = date.getMonth() + 1;
+
+  switch (type) {
+    case 'daily':
+      return { type, year, month, day: date.getDate() };
+    case 'weekly':
+      return { type, year, week: getWeekNumber(date) };
+    case 'monthly':
+      return { type, year, month };
+    case 'quarterly':
+      return { type, year, quarter: Math.ceil(month / 3) };
+    case 'yearly':
+      return { type, year };
+    default:
+      return { type: 'monthly', year, month };
+  }
+}
+
+export function getPeriodDateRange(period: MetricPeriod): DateRange {
+  if (period.dateRange) {
+    return period.dateRange;
+  }
+
+  let dateFrom: Date;
+  let dateTo: Date;
+
+  switch (period.type) {
+    case 'daily':
+      dateFrom = new Date(period.year, (period.month || 1) - 1, period.day || 1);
+      dateTo = new Date(period.year, (period.month || 1) - 1, period.day || 1, 23, 59, 59, 999);
+      break;
+
+    case 'weekly':
+      const firstDayOfYear = new Date(period.year, 0, 1);
+      const daysOffset = (period.week || 1 - 1) * 7;
+      dateFrom = new Date(firstDayOfYear.getTime() + daysOffset * 24 * 60 * 60 * 1000);
+      dateTo = new Date(dateFrom.getTime() + 6 * 24 * 60 * 60 * 1000);
+      dateTo.setHours(23, 59, 59, 999);
+      break;
+
+    case 'monthly':
+      dateFrom = new Date(period.year, (period.month || 1) - 1, 1);
+      dateTo = new Date(period.year, period.month || 1, 0, 23, 59, 59, 999);
+      break;
+
+    case 'quarterly':
+      const quarterStartMonth = ((period.quarter || 1) - 1) * 3;
+      dateFrom = new Date(period.year, quarterStartMonth, 1);
+      dateTo = new Date(period.year, quarterStartMonth + 3, 0, 23, 59, 59, 999);
+      break;
+
+    case 'yearly':
+      dateFrom = new Date(period.year, 0, 1);
+      dateTo = new Date(period.year, 11, 31, 23, 59, 59, 999);
+      break;
+
+    default:
+      dateFrom = new Date(period.year, 0, 1);
+      dateTo = new Date(period.year, 11, 31, 23, 59, 59, 999);
+  }
+
+  return { dateFrom, dateTo };
+}
+
+export function getPreviousPeriod(period: MetricPeriod): MetricPeriod {
+  switch (period.type) {
+    case 'daily':
+      const prevDay = new Date(period.year, (period.month || 1) - 1, (period.day || 1) - 1);
+      return createPeriodFromDate(prevDay, 'daily');
+
+    case 'weekly':
+      if ((period.week || 1) > 1) {
+        return { ...period, week: (period.week || 1) - 1 };
+      }
+      return { type: 'weekly', year: period.year - 1, week: 52 };
+
+    case 'monthly':
+      if ((period.month || 1) > 1) {
+        return { ...period, month: (period.month || 1) - 1 };
+      }
+      return { type: 'monthly', year: period.year - 1, month: 12 };
+
+    case 'quarterly':
+      if ((period.quarter || 1) > 1) {
+        return { ...period, quarter: (period.quarter || 1) - 1 };
+      }
+      return { type: 'quarterly', year: period.year - 1, quarter: 4 };
+
+    case 'yearly':
+      return { type: 'yearly', year: period.year - 1 };
+
+    default:
+      return { ...period, year: period.year - 1 };
+  }
+}
+
+function getWeekNumber(date: Date): number {
+  const firstDayOfYear = new Date(date.getFullYear(), 0, 1);
+  const pastDaysOfYear = (date.getTime() - firstDayOfYear.getTime()) / 86400000;
+  return Math.ceil((pastDaysOfYear + firstDayOfYear.getDay() + 1) / 7);
+}
+
+export function periodToString(period: MetricPeriod): string {
+  switch (period.type) {
+    case 'daily':
+      return `${period.year}-${String(period.month).padStart(2, '0')}-${String(period.day).padStart(2, '0')}`;
+    case 'weekly':
+      return `${period.year}-W${String(period.week).padStart(2, '0')}`;
+    case 'monthly':
+      return `${period.year}-${String(period.month).padStart(2, '0')}`;
+    case 'quarterly':
+      return `${period.year}-Q${period.quarter}`;
+    case 'yearly':
+      return `${period.year}`;
+    default:
+      return `${period.year}`;
+  }
+}

apps/api/src/services/metrics/startup.metrics.ts

@@ -0,0 +1,678 @@
+/**
+ * Startup Metrics Calculator
+ *
+ * SaaS and subscription-based business metrics:
+ * - MRR (Monthly Recurring Revenue)
+ * - ARR (Annual Recurring Revenue)
+ * - Churn Rate
+ * - CAC (Customer Acquisition Cost)
+ * - LTV (Lifetime Value)
+ * - LTV/CAC Ratio
+ * - Runway
+ * - Burn Rate
+ */
+
+import { DatabaseConnection, TenantContext } from '@horux/database';
+import {
+  MRRResult,
+  ARRResult,
+  ChurnRateResult,
+  CACResult,
+  LTVResult,
+  LTVCACRatioResult,
+  RunwayResult,
+  BurnRateResult,
+  createMonetaryValue,
+  createPercentageValue,
+  createRatioValue,
+  MetricQueryOptions,
+} from './metrics.types';
+
+export class StartupMetricsCalculator {
+  private db: DatabaseConnection;
+
+  constructor(db: DatabaseConnection) {
+    this.db = db;
+  }
+
+  /**
+   * Get tenant context for queries
+   */
+  private getTenantContext(tenantId: string, schemaName?: string): TenantContext {
+    return {
+      tenantId,
+      schemaName: schemaName || `tenant_${tenantId}`,
+    };
+  }
+
+  /**
+   * Calculate MRR (Monthly Recurring Revenue)
+   */
+  async calculateMRR(
+    tenantId: string,
+    asOfDate: Date,
+    options?: MetricQueryOptions
+  ): Promise<MRRResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    // Get first day of month
+    const monthStart = new Date(asOfDate.getFullYear(), asOfDate.getMonth(), 1);
+    const monthEnd = new Date(asOfDate.getFullYear(), asOfDate.getMonth() + 1, 0);
+    const prevMonthStart = new Date(asOfDate.getFullYear(), asOfDate.getMonth() - 1, 1);
+    const prevMonthEnd = new Date(asOfDate.getFullYear(), asOfDate.getMonth(), 0);
+
+    // Get current MRR from active subscriptions
+    const currentMRRQuery = await this.db.query<{
+      mrr: string;
+      customer_count: string;
+    }>(
+      `SELECT
+        COALESCE(SUM(
+          CASE
+            WHEN billing_period = 'monthly' THEN amount
+            WHEN billing_period = 'quarterly' THEN amount / 3
+            WHEN billing_period = 'yearly' THEN amount / 12
+            ELSE amount
+          END
+        ), 0) as mrr,
+        COUNT(DISTINCT customer_id) as customer_count
+      FROM subscriptions
+      WHERE status = 'active'
+        AND start_date <= $1
+        AND (end_date IS NULL OR end_date > $1)`,
+      [asOfDate],
+      { tenant }
+    );
+
+    // Get new MRR (new subscriptions this month)
+    const newMRRQuery = await this.db.query<{ mrr: string }>(
+      `SELECT COALESCE(SUM(
+        CASE
+          WHEN billing_period = 'monthly' THEN amount
+          WHEN billing_period = 'quarterly' THEN amount / 3
+          WHEN billing_period = 'yearly' THEN amount / 12
+          ELSE amount
+        END
+      ), 0) as mrr
+      FROM subscriptions
+      WHERE status = 'active'
+        AND start_date >= $1
+        AND start_date <= $2`,
+      [monthStart, monthEnd],
+      { tenant }
+    );
+
+    // Get expansion MRR (upgrades this month)
+    const expansionMRRQuery = await this.db.query<{ mrr: string }>(
+      `SELECT COALESCE(SUM(
+        CASE
+          WHEN new_billing_period = 'monthly' THEN new_amount - old_amount
+          WHEN new_billing_period = 'quarterly' THEN (new_amount - old_amount) / 3
+          WHEN new_billing_period = 'yearly' THEN (new_amount - old_amount) / 12
+          ELSE new_amount - old_amount
+        END
+      ), 0) as mrr
+      FROM subscription_changes
+      WHERE change_type = 'upgrade'
+        AND change_date >= $1
+        AND change_date <= $2`,
+      [monthStart, monthEnd],
+      { tenant }
+    );
+
+    // Get contraction MRR (downgrades this month)
+    const contractionMRRQuery = await this.db.query<{ mrr: string }>(
+      `SELECT COALESCE(SUM(
+        CASE
+          WHEN new_billing_period = 'monthly' THEN old_amount - new_amount
+          WHEN new_billing_period = 'quarterly' THEN (old_amount - new_amount) / 3
+          WHEN new_billing_period = 'yearly' THEN (old_amount - new_amount) / 12
+          ELSE old_amount - new_amount
+        END
+      ), 0) as mrr
+      FROM subscription_changes
+      WHERE change_type = 'downgrade'
+        AND change_date >= $1
+        AND change_date <= $2`,
+      [monthStart, monthEnd],
+      { tenant }
+    );
+
+    // Get churned MRR (cancellations this month)
+    const churnedMRRQuery = await this.db.query<{ mrr: string }>(
+      `SELECT COALESCE(SUM(
+        CASE
+          WHEN billing_period = 'monthly' THEN amount
+          WHEN billing_period = 'quarterly' THEN amount / 3
+          WHEN billing_period = 'yearly' THEN amount / 12
+          ELSE amount
+        END
+      ), 0) as mrr
+      FROM subscriptions
+      WHERE status = 'cancelled'
+        AND cancelled_at >= $1
+        AND cancelled_at <= $2`,
+      [monthStart, monthEnd],
+      { tenant }
+    );
+
+    const mrr = parseFloat(currentMRRQuery.rows[0]?.mrr || '0');
+    const customerCount = parseInt(currentMRRQuery.rows[0]?.customer_count || '0');
+    const newMRR = parseFloat(newMRRQuery.rows[0]?.mrr || '0');
+    const expansionMRR = parseFloat(expansionMRRQuery.rows[0]?.mrr || '0');
+    const contractionMRR = parseFloat(contractionMRRQuery.rows[0]?.mrr || '0');
+    const churnedMRR = parseFloat(churnedMRRQuery.rows[0]?.mrr || '0');
+    const netNewMRR = newMRR + expansionMRR - contractionMRR - churnedMRR;
+    const arpu = customerCount > 0 ? mrr / customerCount : 0;
+
+    return {
+      mrr: createMonetaryValue(mrr, currency),
+      newMRR: createMonetaryValue(newMRR, currency),
+      expansionMRR: createMonetaryValue(expansionMRR, currency),
+      contractionMRR: createMonetaryValue(contractionMRR, currency),
+      churnedMRR: createMonetaryValue(churnedMRR, currency),
+      netNewMRR: createMonetaryValue(netNewMRR, currency),
+      customerCount,
+      arpu: createMonetaryValue(arpu, currency),
+    };
+  }
+
+  /**
+   * Calculate ARR (Annual Recurring Revenue)
+   */
+  async calculateARR(
+    tenantId: string,
+    asOfDate: Date,
+    options?: MetricQueryOptions
+  ): Promise<ARRResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    // Get current MRR first
+    const mrrResult = await this.calculateMRR(tenantId, asOfDate, options);
+    const mrr = mrrResult.mrr.amount;
+    const arr = mrr * 12;
+
+    // Get MRR from 12 months ago to calculate growth rate
+    const yearAgo = new Date(asOfDate);
+    yearAgo.setFullYear(yearAgo.getFullYear() - 1);
+
+    const prevYearMRRQuery = await this.db.query<{ mrr: string }>(
+      `SELECT COALESCE(SUM(
+        CASE
+          WHEN billing_period = 'monthly' THEN amount
+          WHEN billing_period = 'quarterly' THEN amount / 3
+          WHEN billing_period = 'yearly' THEN amount / 12
+          ELSE amount
+        END
+      ), 0) as mrr
+      FROM subscriptions
+      WHERE status = 'active'
+        AND start_date <= $1
+        AND (end_date IS NULL OR end_date > $1)`,
+      [yearAgo],
+      { tenant }
+    );
+
+    const prevMRR = parseFloat(prevYearMRRQuery.rows[0]?.mrr || '0');
+    const prevARR = prevMRR * 12;
+    const growthRate = prevARR > 0 ? (arr - prevARR) / prevARR : 0;
+
+    // Project end of year ARR based on current growth rate
+    const monthsRemaining = 12 - (asOfDate.getMonth() + 1);
+    const monthlyGrowthRate = prevMRR > 0 ? Math.pow(mrr / prevMRR, 1 / 12) - 1 : 0;
+    const projectedMRR = mrr * Math.pow(1 + monthlyGrowthRate, monthsRemaining);
+    const projectedEndOfYear = projectedMRR * 12;
+
+    return {
+      arr: createMonetaryValue(arr, currency),
+      mrr: createMonetaryValue(mrr, currency),
+      growthRate: createPercentageValue(growthRate),
+      projectedEndOfYear: createMonetaryValue(projectedEndOfYear, currency),
+    };
+  }
+
+  /**
+   * Calculate churn rate
+   */
+  async calculateChurnRate(
+    tenantId: string,
+    dateFrom: Date,
+    dateTo: Date,
+    options?: MetricQueryOptions
+  ): Promise<ChurnRateResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    // Get customers at start of period
+    const startCustomersQuery = await this.db.query<{
+      count: string;
+      mrr: string;
+    }>(
+      `SELECT
+        COUNT(DISTINCT customer_id) as count,
+        COALESCE(SUM(
+          CASE
+            WHEN billing_period = 'monthly' THEN amount
+            WHEN billing_period = 'quarterly' THEN amount / 3
+            WHEN billing_period = 'yearly' THEN amount / 12
+            ELSE amount
+          END
+        ), 0) as mrr
+      FROM subscriptions
+      WHERE status = 'active'
+        AND start_date <= $1
+        AND (end_date IS NULL OR end_date > $1)`,
+      [dateFrom],
+      { tenant }
+    );
+
+    // Get churned customers in period
+    const churnedQuery = await this.db.query<{
+      count: string;
+      mrr: string;
+    }>(
+      `SELECT
+        COUNT(DISTINCT customer_id) as count,
+        COALESCE(SUM(
+          CASE
+            WHEN billing_period = 'monthly' THEN amount
+            WHEN billing_period = 'quarterly' THEN amount / 3
+            WHEN billing_period = 'yearly' THEN amount / 12
+            ELSE amount
+          END
+        ), 0) as mrr
+      FROM subscriptions
+      WHERE status = 'cancelled'
+        AND cancelled_at >= $1
+        AND cancelled_at <= $2`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    const totalCustomers = parseInt(startCustomersQuery.rows[0]?.count || '0');
+    const startMRR = parseFloat(startCustomersQuery.rows[0]?.mrr || '0');
+    const churnedCustomers = parseInt(churnedQuery.rows[0]?.count || '0');
+    const churnedMRR = parseFloat(churnedQuery.rows[0]?.mrr || '0');
+
+    const churnRate = totalCustomers > 0 ? churnedCustomers / totalCustomers : 0;
+    const revenueChurnRate = startMRR > 0 ? churnedMRR / startMRR : 0;
+
+    return {
+      churnRate: createPercentageValue(churnRate),
+      churnedCustomers,
+      totalCustomers,
+      churnedMRR: createMonetaryValue(churnedMRR, currency),
+      revenueChurnRate: createPercentageValue(revenueChurnRate),
+    };
+  }
+
+  /**
+   * Calculate CAC (Customer Acquisition Cost)
+   */
+  async calculateCAC(
+    tenantId: string,
+    dateFrom: Date,
+    dateTo: Date,
+    options?: MetricQueryOptions
+  ): Promise<CACResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    // Get marketing and sales expenses
+    const expensesQuery = await this.db.query<{
+      marketing: string;
+      sales: string;
+      other: string;
+    }>(
+      `SELECT
+        COALESCE(SUM(CASE WHEN c.type = 'marketing' THEN e.total_amount ELSE 0 END), 0) as marketing,
+        COALESCE(SUM(CASE WHEN c.type = 'sales' THEN e.total_amount ELSE 0 END), 0) as sales,
+        COALESCE(SUM(CASE WHEN c.type = 'acquisition' AND c.type NOT IN ('marketing', 'sales') THEN e.total_amount ELSE 0 END), 0) as other
+      FROM expenses e
+      JOIN categories c ON c.id = e.category_id
+      WHERE e.status = 'paid'
+        AND e.expense_date >= $1
+        AND e.expense_date <= $2
+        AND c.type IN ('marketing', 'sales', 'acquisition')`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    // Get new customers acquired
+    const customersQuery = await this.db.query<{ count: string }>(
+      `SELECT COUNT(DISTINCT customer_id) as count
+       FROM subscriptions
+       WHERE start_date >= $1
+         AND start_date <= $2
+         AND is_first_subscription = true`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    const marketing = parseFloat(expensesQuery.rows[0]?.marketing || '0');
+    const sales = parseFloat(expensesQuery.rows[0]?.sales || '0');
+    const other = parseFloat(expensesQuery.rows[0]?.other || '0');
+    const totalSpend = marketing + sales + other;
+    const newCustomers = parseInt(customersQuery.rows[0]?.count || '0');
+    const cac = newCustomers > 0 ? totalSpend / newCustomers : 0;
+
+    return {
+      cac: createMonetaryValue(cac, currency),
+      totalMarketingSpend: createMonetaryValue(marketing, currency),
+      totalSalesSpend: createMonetaryValue(sales, currency),
+      newCustomers,
+      breakdown: {
+        marketing: createMonetaryValue(marketing, currency),
+        sales: createMonetaryValue(sales, currency),
+        other: createMonetaryValue(other, currency),
+      },
+    };
+  }
+
+  /**
+   * Calculate LTV (Customer Lifetime Value)
+   */
+  async calculateLTV(
+    tenantId: string,
+    options?: MetricQueryOptions
+  ): Promise<LTVResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    // Get average customer lifespan in months
+    const lifespanQuery = await this.db.query<{
+      avg_lifespan_months: string;
+    }>(
+      `WITH customer_lifespans AS (
+        SELECT
+          customer_id,
+          MIN(start_date) as first_subscription,
+          CASE
+            WHEN MAX(cancelled_at) IS NOT NULL THEN MAX(cancelled_at)
+            ELSE CURRENT_DATE
+          END as last_active,
+          EXTRACT(MONTH FROM AGE(
+            CASE
+              WHEN MAX(cancelled_at) IS NOT NULL THEN MAX(cancelled_at)
+              ELSE CURRENT_DATE
+            END,
+            MIN(start_date)
+          )) + EXTRACT(YEAR FROM AGE(
+            CASE
+              WHEN MAX(cancelled_at) IS NOT NULL THEN MAX(cancelled_at)
+              ELSE CURRENT_DATE
+            END,
+            MIN(start_date)
+          )) * 12 as lifespan_months
+        FROM subscriptions
+        GROUP BY customer_id
+      )
+      SELECT COALESCE(AVG(lifespan_months), 12) as avg_lifespan_months
+      FROM customer_lifespans
+      WHERE lifespan_months > 0`,
+      [],
+      { tenant }
+    );
+
+    // Get current ARPU
+    const arpuQuery = await this.db.query<{
+      arpu: string;
+    }>(
+      `WITH active_subscriptions AS (
+        SELECT
+          customer_id,
+          SUM(
+            CASE
+              WHEN billing_period = 'monthly' THEN amount
+              WHEN billing_period = 'quarterly' THEN amount / 3
+              WHEN billing_period = 'yearly' THEN amount / 12
+              ELSE amount
+            END
+          ) as monthly_revenue
+        FROM subscriptions
+        WHERE status = 'active'
+        GROUP BY customer_id
+      )
+      SELECT COALESCE(AVG(monthly_revenue), 0) as arpu
+      FROM active_subscriptions`,
+      [],
+      { tenant }
+    );
+
+    // Get gross margin (assuming from settings or calculate from data)
+    const marginQuery = await this.db.query<{
+      gross_margin: string;
+    }>(
+      `WITH revenue AS (
+        SELECT COALESCE(SUM(total_amount), 0) as total
+        FROM invoices
+        WHERE status IN ('paid', 'partial')
+          AND issue_date >= CURRENT_DATE - INTERVAL '12 months'
+      ),
+      cogs AS (
+        SELECT COALESCE(SUM(e.total_amount), 0) as total
+        FROM expenses e
+        JOIN categories c ON c.id = e.category_id
+        WHERE e.status = 'paid'
+          AND e.expense_date >= CURRENT_DATE - INTERVAL '12 months'
+          AND c.type = 'cogs'
+      )
+      SELECT
+        CASE
+          WHEN (SELECT total FROM revenue) > 0
+          THEN ((SELECT total FROM revenue) - (SELECT total FROM cogs)) / (SELECT total FROM revenue)
+          ELSE 0.7
+        END as gross_margin`,
+      [],
+      { tenant }
+    );
+
+    const avgLifespanMonths = parseFloat(lifespanQuery.rows[0]?.avg_lifespan_months || '12');
+    const arpu = parseFloat(arpuQuery.rows[0]?.arpu || '0');
+    const grossMargin = parseFloat(marginQuery.rows[0]?.gross_margin || '0.7');
+    const ltv = arpu * avgLifespanMonths * grossMargin;
+
+    return {
+      ltv: createMonetaryValue(ltv, currency),
+      averageCustomerLifespan: avgLifespanMonths,
+      arpu: createMonetaryValue(arpu, currency),
+      grossMargin: createPercentageValue(grossMargin),
+    };
+  }
+
+  /**
+   * Calculate LTV/CAC Ratio
+   */
+  async calculateLTVCACRatio(
+    tenantId: string,
+    options?: MetricQueryOptions
+  ): Promise<LTVCACRatioResult> {
+    const currency = options?.currency || 'MXN';
+
+    // Get LTV
+    const ltvResult = await this.calculateLTV(tenantId, options);
+    const ltv = ltvResult.ltv.amount;
+
+    // Get CAC for last 12 months
+    const dateFrom = new Date();
+    dateFrom.setMonth(dateFrom.getMonth() - 12);
+    const dateTo = new Date();
+
+    const cacResult = await this.calculateCAC(tenantId, dateFrom, dateTo, options);
+    const cac = cacResult.cac.amount;
+
+    const ratio = cac > 0 ? ltv / cac : 0;
+    const isHealthy = ratio >= 3;
+
+    let recommendation: string;
+    if (ratio >= 5) {
+      recommendation = 'Excelente ratio. Considera aumentar la inversion en adquisicion de clientes.';
+    } else if (ratio >= 3) {
+      recommendation = 'Ratio saludable. El negocio es sostenible a largo plazo.';
+    } else if (ratio >= 1) {
+      recommendation = 'Ratio bajo. Necesitas mejorar la retencion o reducir costos de adquisicion.';
+    } else {
+      recommendation = 'Ratio critico. Estas perdiendo dinero por cada cliente adquirido.';
+    }
+
+    return {
+      ratio: createRatioValue(ltv, cac),
+      ltv: createMonetaryValue(ltv, currency),
+      cac: createMonetaryValue(cac, currency),
+      isHealthy,
+      recommendation,
+    };
+  }
+
+  /**
+   * Calculate runway (months of cash remaining)
+   */
+  async calculateRunway(
+    tenantId: string,
+    currentCash: number,
+    options?: MetricQueryOptions
+  ): Promise<RunwayResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    // Calculate average monthly burn rate from last 3 months
+    const burnRateResult = await this.calculateBurnRate(tenantId, 3, options);
+    const monthlyBurnRate = burnRateResult.netBurnRate.amount;
+
+    // Calculate runway
+    let runwayMonths: number;
+    let projectedZeroDate: Date | null = null;
+    let isHealthy: boolean;
+    let recommendation: string;
+
+    if (monthlyBurnRate <= 0) {
+      // Company is profitable or break-even
+      runwayMonths = Infinity;
+      isHealthy = true;
+      recommendation = 'La empresa es rentable. No hay runway que calcular.';
+    } else {
+      runwayMonths = currentCash / monthlyBurnRate;
+      projectedZeroDate = new Date();
+      projectedZeroDate.setMonth(projectedZeroDate.getMonth() + Math.floor(runwayMonths));
+
+      if (runwayMonths >= 18) {
+        isHealthy = true;
+        recommendation = 'Runway saludable. Tienes tiempo suficiente para crecer.';
+      } else if (runwayMonths >= 12) {
+        isHealthy = true;
+        recommendation = 'Runway adecuado. Considera empezar a planear tu proxima ronda o reducir gastos.';
+      } else if (runwayMonths >= 6) {
+        isHealthy = false;
+        recommendation = 'Runway limitado. Es urgente buscar financiamiento o reducir gastos significativamente.';
+      } else {
+        isHealthy = false;
+        recommendation = 'Runway critico. Accion inmediata requerida para sobrevivir.';
+      }
+    }
+
+    return {
+      runwayMonths: runwayMonths === Infinity ? 999 : Math.round(runwayMonths * 10) / 10,
+      currentCash: createMonetaryValue(currentCash, currency),
+      monthlyBurnRate: createMonetaryValue(monthlyBurnRate, currency),
+      projectedZeroDate,
+      isHealthy,
+      recommendation,
+    };
+  }
+
+  /**
+   * Calculate burn rate
+   */
+  async calculateBurnRate(
+    tenantId: string,
+    months: number = 3,
+    options?: MetricQueryOptions
+  ): Promise<BurnRateResult> {
+    const tenant = this.getTenantContext(tenantId, options?.schemaName);
+    const currency = options?.currency || 'MXN';
+
+    const dateFrom = new Date();
+    dateFrom.setMonth(dateFrom.getMonth() - months);
+    const dateTo = new Date();
+
+    // Get monthly breakdown
+    const monthlyQuery = await this.db.query<{
+      month: string;
+      revenue: string;
+      expenses: string;
+    }>(
+      `WITH monthly_data AS (
+        SELECT
+          DATE_TRUNC('month', d.date) as month,
+          COALESCE((
+            SELECT SUM(total_amount)
+            FROM invoices
+            WHERE status IN ('paid', 'partial')
+              AND DATE_TRUNC('month', issue_date) = DATE_TRUNC('month', d.date)
+          ), 0) as revenue,
+          COALESCE((
+            SELECT SUM(total_amount)
+            FROM expenses
+            WHERE status = 'paid'
+              AND DATE_TRUNC('month', expense_date) = DATE_TRUNC('month', d.date)
+          ), 0) as expenses
+        FROM generate_series($1::date, $2::date, '1 month') as d(date)
+      )
+      SELECT
+        TO_CHAR(month, 'YYYY-MM') as month,
+        revenue,
+        expenses
+      FROM monthly_data
+      ORDER BY month`,
+      [dateFrom, dateTo],
+      { tenant }
+    );
+
+    let totalRevenue = 0;
+    let totalExpenses = 0;
+
+    const monthlyTrend = monthlyQuery.rows.map(row => {
+      const revenue = parseFloat(row.revenue);
+      const expenses = parseFloat(row.expenses);
+      totalRevenue += revenue;
+      totalExpenses += expenses;
+
+      return {
+        month: row.month,
+        revenue,
+        grossBurn: expenses,
+        netBurn: expenses - revenue,
+      };
+    });
+
+    const monthCount = monthlyTrend.length || 1;
+    const avgRevenue = totalRevenue / monthCount;
+    const avgExpenses = totalExpenses / monthCount;
+    const grossBurnRate = avgExpenses;
+    const netBurnRate = avgExpenses - avgRevenue;
+
+    return {
+      grossBurnRate: createMonetaryValue(grossBurnRate, currency),
+      netBurnRate: createMonetaryValue(Math.max(0, netBurnRate), currency),
+      revenue: createMonetaryValue(avgRevenue, currency),
+      expenses: createMonetaryValue(avgExpenses, currency),
+      monthlyTrend,
+    };
+  }
+}
+
+// Export singleton factory
+let startupMetricsInstance: StartupMetricsCalculator | null = null;
+
+export function getStartupMetricsCalculator(db: DatabaseConnection): StartupMetricsCalculator {
+  if (!startupMetricsInstance) {
+    startupMetricsInstance = new StartupMetricsCalculator(db);
+  }
+  return startupMetricsInstance;
+}
+
+export function createStartupMetricsCalculator(db: DatabaseConnection): StartupMetricsCalculator {
+  return new StartupMetricsCalculator(db);
+}

apps/api/src/services/sat/fiel.service.ts

@@ -0,0 +1,539 @@
+/**
+ * FIEL Service
+ * Manejo de la Firma Electrónica Avanzada (FIEL) del SAT
+ */
+
+import * as crypto from 'crypto';
+import { CertificateInfo, FIELValidationResult, FIELError } from './sat.types.js';
+
+// Constantes para el manejo de certificados
+const CERTIFICATE_HEADER = '-----BEGIN CERTIFICATE-----';
+const CERTIFICATE_FOOTER = '-----END CERTIFICATE-----';
+const RSA_PRIVATE_KEY_HEADER = '-----BEGIN RSA PRIVATE KEY-----';
+const RSA_PRIVATE_KEY_FOOTER = '-----END RSA PRIVATE KEY-----';
+const ENCRYPTED_PRIVATE_KEY_HEADER = '-----BEGIN ENCRYPTED PRIVATE KEY-----';
+const ENCRYPTED_PRIVATE_KEY_FOOTER = '-----END ENCRYPTED PRIVATE KEY-----';
+
+// Algoritmos de encripción
+const ENCRYPTION_ALGORITHM = 'aes-256-cbc';
+const HASH_ALGORITHM = 'sha256';
+const SIGNATURE_ALGORITHM = 'RSA-SHA256';
+
+/**
+ * Clase para el manejo de FIEL
+ */
+export class FIELService {
+  /**
+   * Valida un par de certificado y llave privada
+   */
+  async validateFIEL(
+    cer: Buffer,
+    key: Buffer,
+    password: string
+  ): Promise<FIELValidationResult> {
+    try {
+      // Obtener información del certificado
+      const certInfo = await this.getCertificateInfo(cer);
+
+      // Verificar que el certificado no esté expirado
+      if (!certInfo.isValid) {
+        return {
+          isValid: false,
+          certificateInfo: certInfo,
+          error: 'El certificado ha expirado o aún no es válido',
+        };
+      }
+
+      // Intentar descifrar la llave privada
+      let privateKey: crypto.KeyObject;
+      try {
+        privateKey = await this.decryptPrivateKey(key, password);
+      } catch (error) {
+        return {
+          isValid: false,
+          certificateInfo: certInfo,
+          error: 'Contraseña incorrecta o llave privada inválida',
+        };
+      }
+
+      // Verificar que la llave corresponda al certificado
+      const isMatch = await this.verifyKeyPair(cer, privateKey);
+      if (!isMatch) {
+        return {
+          isValid: false,
+          certificateInfo: certInfo,
+          error: 'La llave privada no corresponde al certificado',
+        };
+      }
+
+      return {
+        isValid: true,
+        certificateInfo: certInfo,
+      };
+    } catch (error) {
+      const errorMessage = error instanceof Error ? error.message : 'Error desconocido';
+      return {
+        isValid: false,
+        error: `Error al validar FIEL: ${errorMessage}`,
+      };
+    }
+  }
+
+  /**
+   * Obtiene información del certificado
+   */
+  async getCertificateInfo(cer: Buffer): Promise<CertificateInfo> {
+    try {
+      // Convertir el certificado a formato PEM si es necesario
+      const pemCert = this.toPEM(cer, 'CERTIFICATE');
+
+      // Crear objeto X509Certificate
+      const x509 = new crypto.X509Certificate(pemCert);
+
+      // Extraer información del subject
+      const subjectParts = this.parseX509Name(x509.subject);
+      const issuerParts = this.parseX509Name(x509.issuer);
+
+      // Extraer RFC del subject (puede estar en diferentes campos)
+      let rfc = '';
+      let nombre = '';
+      let email = '';
+
+      // El RFC generalmente está en el campo serialNumber o en el UID
+      if (subjectParts.serialNumber) {
+        rfc = subjectParts.serialNumber;
+      } else if (subjectParts.UID) {
+        rfc = subjectParts.UID;
+      } else if (subjectParts['2.5.4.45']) {
+        // OID para uniqueIdentifier
+        rfc = subjectParts['2.5.4.45'];
+      }
+
+      // Nombre del titular
+      nombre = subjectParts.CN || subjectParts.O || '';
+
+      // Email
+      email = subjectParts.emailAddress || '';
+
+      const now = new Date();
+      const validFrom = new Date(x509.validFrom);
+      const validTo = new Date(x509.validTo);
+
+      return {
+        serialNumber: x509.serialNumber,
+        subject: {
+          rfc: this.cleanRFC(rfc),
+          nombre,
+          email: email || undefined,
+        },
+        issuer: {
+          cn: issuerParts.CN || '',
+          o: issuerParts.O || '',
+        },
+        validFrom,
+        validTo,
+        isValid: now >= validFrom && now <= validTo,
+      };
+    } catch (error) {
+      throw new FIELError(
+        `Error al leer certificado: ${error instanceof Error ? error.message : 'Error desconocido'}`,
+        'INVALID_CERTIFICATE'
+      );
+    }
+  }
+
+  /**
+   * Encripta una llave privada con una contraseña
+   */
+  async encryptPrivateKey(key: Buffer, password: string): Promise<Buffer> {
+    try {
+      // Primero intentar descifrar la llave si viene encriptada
+      // o usarla directamente si no lo está
+      let privateKeyPem: string;
+
+      if (this.isEncryptedKey(key)) {
+        // La llave ya está encriptada, necesitamos la contraseña original
+        // para poder re-encriptarla
+        throw new FIELError(
+          'La llave ya está encriptada. Proporcione la llave sin encriptar.',
+          'INVALID_KEY'
+        );
+      }
+
+      // Convertir a PEM si es necesario
+      privateKeyPem = this.toPEM(key, 'RSA PRIVATE KEY');
+
+      // Crear el objeto de llave
+      const keyObject = crypto.createPrivateKey({
+        key: privateKeyPem,
+        format: 'pem',
+      });
+
+      // Encriptar la llave con la contraseña
+      const encryptedKey = keyObject.export({
+        type: 'pkcs8',
+        format: 'pem',
+        cipher: 'aes-256-cbc',
+        passphrase: password,
+      });
+
+      return Buffer.from(encryptedKey as string);
+    } catch (error) {
+      if (error instanceof FIELError) throw error;
+      throw new FIELError(
+        `Error al encriptar llave privada: ${error instanceof Error ? error.message : 'Error desconocido'}`,
+        'INVALID_KEY'
+      );
+    }
+  }
+
+  /**
+   * Firma datos con la llave privada encriptada
+   */
+  async signRequest(data: string, encryptedKey: Buffer, password: string): Promise<string> {
+    try {
+      // Descifrar la llave privada
+      const privateKey = await this.decryptPrivateKey(encryptedKey, password);
+
+      // Firmar los datos
+      const sign = crypto.createSign(SIGNATURE_ALGORITHM);
+      sign.update(data);
+      sign.end();
+
+      const signature = sign.sign(privateKey);
+      return signature.toString('base64');
+    } catch (error) {
+      if (error instanceof FIELError) throw error;
+      throw new FIELError(
+        `Error al firmar datos: ${error instanceof Error ? error.message : 'Error desconocido'}`,
+        'PASSWORD_ERROR'
+      );
+    }
+  }
+
+  /**
+   * Firma datos con la llave privada y contraseña
+   */
+  async signWithFIEL(
+    data: string,
+    key: Buffer,
+    password: string
+  ): Promise<string> {
+    try {
+      const privateKey = await this.decryptPrivateKey(key, password);
+
+      const sign = crypto.createSign(SIGNATURE_ALGORITHM);
+      sign.update(data);
+      sign.end();
+
+      const signature = sign.sign(privateKey);
+      return signature.toString('base64');
+    } catch (error) {
+      if (error instanceof FIELError) throw error;
+      throw new FIELError(
+        `Error al firmar con FIEL: ${error instanceof Error ? error.message : 'Error desconocido'}`,
+        'PASSWORD_ERROR'
+      );
+    }
+  }
+
+  /**
+   * Genera el token de autenticación para el web service del SAT
+   */
+  async generateAuthToken(
+    cer: Buffer,
+    key: Buffer,
+    password: string,
+    timestamp: Date = new Date()
+  ): Promise<string> {
+    // Obtener información del certificado
+    const certInfo = await this.getCertificateInfo(cer);
+
+    // Crear el XML de autenticación
+    const created = timestamp.toISOString();
+    const expires = new Date(timestamp.getTime() + 5 * 60 * 1000).toISOString(); // 5 minutos
+
+    const tokenXml = `
+<u:Timestamp xmlns:u="http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-utility-1.0.xsd" u:Id="_0">
+  <u:Created>${created}</u:Created>
+  <u:Expires>${expires}</u:Expires>
+</u:Timestamp>`.trim();
+
+    // Calcular el digest del timestamp
+    const digest = crypto.createHash('sha1').update(tokenXml).digest('base64');
+
+    // Crear el SignedInfo
+    const signedInfo = `
+<SignedInfo xmlns="http://www.w3.org/2000/09/xmldsig#">
+  <CanonicalizationMethod Algorithm="http://www.w3.org/2001/10/xml-exc-c14n#"/>
+  <SignatureMethod Algorithm="http://www.w3.org/2000/09/xmldsig#rsa-sha1"/>
+  <Reference URI="#_0">
+    <Transforms>
+      <Transform Algorithm="http://www.w3.org/2001/10/xml-exc-c14n#"/>
+    </Transforms>
+    <DigestMethod Algorithm="http://www.w3.org/2000/09/xmldsig#sha1"/>
+    <DigestValue>${digest}</DigestValue>
+  </Reference>
+</SignedInfo>`.trim();
+
+    // Firmar el SignedInfo
+    const privateKey = await this.decryptPrivateKey(key, password);
+    const sign = crypto.createSign('RSA-SHA1');
+    sign.update(signedInfo);
+    sign.end();
+    const signature = sign.sign(privateKey).toString('base64');
+
+    // Obtener el certificado en base64
+    const certBase64 = this.getCertificateBase64(cer);
+
+    // Construir el token completo
+    const securityToken = `
+<o:Security xmlns:o="http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-secext-1.0.xsd" s:mustUnderstand="1">
+  ${tokenXml}
+  <o:BinarySecurityToken u:Id="X509Token" ValueType="http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-x509-token-profile-1.0#X509v3" EncodingType="http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-soap-message-security-1.0#Base64Binary" xmlns:u="http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-utility-1.0.xsd">${certBase64}</o:BinarySecurityToken>
+  <Signature xmlns="http://www.w3.org/2000/09/xmldsig#">
+    ${signedInfo}
+    <SignatureValue>${signature}</SignatureValue>
+    <KeyInfo>
+      <o:SecurityTokenReference>
+        <o:Reference URI="#X509Token" ValueType="http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-x509-token-profile-1.0#X509v3"/>
+      </o:SecurityTokenReference>
+    </KeyInfo>
+  </Signature>
+</o:Security>`.trim();
+
+    return securityToken;
+  }
+
+  /**
+   * Obtiene el número de certificado
+   */
+  getCertificateNumber(cer: Buffer): string {
+    const certInfo = this.getCertificateInfoSync(cer);
+    // El número de certificado es el serial number formateado
+    return this.formatSerialNumber(certInfo.serialNumber);
+  }
+
+  /**
+   * Obtiene información del certificado de forma síncrona
+   */
+  private getCertificateInfoSync(cer: Buffer): { serialNumber: string } {
+    const pemCert = this.toPEM(cer, 'CERTIFICATE');
+    const x509 = new crypto.X509Certificate(pemCert);
+    return { serialNumber: x509.serialNumber };
+  }
+
+  /**
+   * Formatea el número serial del certificado
+   */
+  private formatSerialNumber(serialNumber: string): string {
+    // El serial number viene en hexadecimal, hay que convertirlo
+    // El formato del SAT es tomar los caracteres pares del hex
+    let formatted = '';
+    for (let i = 0; i < serialNumber.length; i += 2) {
+      const hexPair = serialNumber.substring(i, i + 2);
+      const charCode = parseInt(hexPair, 16);
+      if (charCode >= 48 && charCode <= 57) {
+        // Es un dígito (0-9)
+        formatted += String.fromCharCode(charCode);
+      }
+    }
+    return formatted || serialNumber;
+  }
+
+  /**
+   * Descifra una llave privada con contraseña
+   */
+  private async decryptPrivateKey(key: Buffer, password: string): Promise<crypto.KeyObject> {
+    try {
+      // Determinar el formato de la llave
+      let keyPem: string;
+
+      if (this.isEncryptedKey(key)) {
+        // La llave está encriptada en formato PKCS#8
+        keyPem = this.toPEM(key, 'ENCRYPTED PRIVATE KEY');
+      } else if (this.isDERFormat(key)) {
+        // La llave está en formato DER (archivo .key del SAT)
+        // Intentar como PKCS#8 encriptado
+        keyPem = this.toPEM(key, 'ENCRYPTED PRIVATE KEY');
+      } else {
+        // Asumir que es PEM
+        keyPem = key.toString('utf-8');
+      }
+
+      // Crear el objeto de llave
+      return crypto.createPrivateKey({
+        key: keyPem,
+        format: 'pem',
+        passphrase: password,
+      });
+    } catch (error) {
+      throw new FIELError(
+        'No se pudo descifrar la llave privada. Verifique la contraseña.',
+        'PASSWORD_ERROR'
+      );
+    }
+  }
+
+  /**
+   * Verifica que la llave privada corresponda al certificado
+   */
+  private async verifyKeyPair(cer: Buffer, privateKey: crypto.KeyObject): Promise<boolean> {
+    try {
+      const pemCert = this.toPEM(cer, 'CERTIFICATE');
+      const x509 = new crypto.X509Certificate(pemCert);
+      const publicKey = x509.publicKey;
+
+      // Crear datos de prueba
+      const testData = 'test-data-for-verification';
+
+      // Firmar con la llave privada
+      const sign = crypto.createSign(SIGNATURE_ALGORITHM);
+      sign.update(testData);
+      const signature = sign.sign(privateKey);
+
+      // Verificar con la llave pública del certificado
+      const verify = crypto.createVerify(SIGNATURE_ALGORITHM);
+      verify.update(testData);
+
+      return verify.verify(publicKey, signature);
+    } catch {
+      return false;
+    }
+  }
+
+  /**
+   * Verifica si una llave está encriptada
+   */
+  private isEncryptedKey(key: Buffer): boolean {
+    const keyStr = key.toString('utf-8');
+    return keyStr.includes('ENCRYPTED') || keyStr.includes('Proc-Type: 4,ENCRYPTED');
+  }
+
+  /**
+   * Verifica si el buffer está en formato DER
+   */
+  private isDERFormat(buffer: Buffer): boolean {
+    // DER comienza con una secuencia (0x30)
+    return buffer[0] === 0x30;
+  }
+
+  /**
+   * Convierte un buffer a formato PEM
+   */
+  private toPEM(buffer: Buffer, type: string): string {
+    const content = buffer.toString('utf-8').trim();
+
+    // Si ya es PEM, devolverlo
+    if (content.includes('-----BEGIN')) {
+      return content;
+    }
+
+    // Si es DER (binario), convertir a base64
+    const base64 = buffer.toString('base64');
+
+    // Formatear en líneas de 64 caracteres
+    const lines: string[] = [];
+    for (let i = 0; i < base64.length; i += 64) {
+      lines.push(base64.substring(i, i + 64));
+    }
+
+    return `-----BEGIN ${type}-----\n${lines.join('\n')}\n-----END ${type}-----`;
+  }
+
+  /**
+   * Obtiene el certificado en base64
+   */
+  private getCertificateBase64(cer: Buffer): string {
+    const pemCert = this.toPEM(cer, 'CERTIFICATE');
+
+    // Extraer solo el contenido base64 sin los headers
+    return pemCert
+      .replace(CERTIFICATE_HEADER, '')
+      .replace(CERTIFICATE_FOOTER, '')
+      .replace(/\s/g, '');
+  }
+
+  /**
+   * Parsea un nombre X.509 (subject o issuer)
+   */
+  private parseX509Name(name: string): Record<string, string> {
+    const result: Record<string, string> = {};
+
+    // El nombre viene en formato "CN=value\nO=value\n..."
+    const parts = name.split('\n');
+
+    for (const part of parts) {
+      const [key, ...valueParts] = part.split('=');
+      if (key && valueParts.length > 0) {
+        result[key.trim()] = valueParts.join('=').trim();
+      }
+    }
+
+    return result;
+  }
+
+  /**
+   * Limpia un RFC (quita espacios y caracteres especiales)
+   */
+  private cleanRFC(rfc: string): string {
+    return rfc.replace(/[^A-Za-z0-9&]/g, '').toUpperCase();
+  }
+
+  /**
+   * Genera un digest SHA-256 de los datos
+   */
+  generateDigest(data: string): string {
+    return crypto.createHash(HASH_ALGORITHM).update(data).digest('base64');
+  }
+
+  /**
+   * Verifica una firma
+   */
+  async verifySignature(
+    data: string,
+    signature: string,
+    cer: Buffer
+  ): Promise<boolean> {
+    try {
+      const pemCert = this.toPEM(cer, 'CERTIFICATE');
+      const x509 = new crypto.X509Certificate(pemCert);
+      const publicKey = x509.publicKey;
+
+      const verify = crypto.createVerify(SIGNATURE_ALGORITHM);
+      verify.update(data);
+
+      return verify.verify(publicKey, Buffer.from(signature, 'base64'));
+    } catch {
+      return false;
+    }
+  }
+}
+
+// Exportar instancia singleton
+export const fielService = new FIELService();
+
+// Exportar funciones helper
+export async function validateFIEL(
+  cer: Buffer,
+  key: Buffer,
+  password: string
+): Promise<FIELValidationResult> {
+  return fielService.validateFIEL(cer, key, password);
+}
+
+export async function encryptPrivateKey(key: Buffer, password: string): Promise<Buffer> {
+  return fielService.encryptPrivateKey(key, password);
+}
+
+export async function signRequest(
+  data: string,
+  encryptedKey: Buffer,
+  password: string
+): Promise<string> {
+  return fielService.signRequest(data, encryptedKey, password);
+}
+
+export async function getCertificateInfo(cer: Buffer): Promise<CertificateInfo> {
+  return fielService.getCertificateInfo(cer);
+}

apps/api/src/services/sat/sat.client.ts

@@ -0,0 +1,803 @@
+/**
+ * SAT Web Service Client
+ * Cliente para comunicarse con los servicios web del SAT para descarga masiva de CFDIs
+ */
+
+import * as https from 'https';
+import * as crypto from 'crypto';
+import { URL } from 'url';
+import {
+  AuthResponse,
+  SolicitudDescarga,
+  SolicitudDescargaResponse,
+  VerificacionDescargaResponse,
+  DescargaPaqueteResponse,
+  TipoSolicitud,
+  TipoComprobante,
+  SATError,
+  SATAuthError,
+  EstadoSolicitud,
+} from './sat.types.js';
+import { FIELService } from './fiel.service.js';
+
+// URLs de los servicios del SAT
+const SAT_URLS = {
+  production: {
+    autenticacion: 'https://cfdidescargamasivasolicitud.clouda.sat.gob.mx/Autenticacion/Autenticacion.svc',
+    solicitud: 'https://cfdidescargamasivasolicitud.clouda.sat.gob.mx/SolicitudDescargaService.svc',
+    verificacion: 'https://cfdidescargamasivasolicitud.clouda.sat.gob.mx/VerificaSolicitudDescargaService.svc',
+    descarga: 'https://cfdidescargamasaborrasolicitud.clouda.sat.gob.mx/DescargaMasivaService.svc',
+  },
+  sandbox: {
+    autenticacion: 'https://cfdidescargamasivasolicitud.clouda.sat.gob.mx/Autenticacion/Autenticacion.svc',
+    solicitud: 'https://cfdidescargamasivasolicitud.clouda.sat.gob.mx/SolicitudDescargaService.svc',
+    verificacion: 'https://cfdidescargamasivasolicitud.clouda.sat.gob.mx/VerificaSolicitudDescargaService.svc',
+    descarga: 'https://cfdidescargamasaborrasolicitud.clouda.sat.gob.mx/DescargaMasivaService.svc',
+  },
+};
+
+// Namespaces SOAP
+const NAMESPACES = {
+  soap: 'http://schemas.xmlsoap.org/soap/envelope/',
+  wsse: 'http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-secext-1.0.xsd',
+  wsu: 'http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-utility-1.0.xsd',
+  des: 'http://DescargaMasivaTerceros.sat.gob.mx',
+};
+
+// Acciones SOAP
+const SOAP_ACTIONS = {
+  autenticacion: 'http://DescargaMasivaTerceros.gob.mx/IAutenticacion/Autentica',
+  solicitud: 'http://DescargaMasivaTerceros.sat.gob.mx/ISolicitudDescargaService/SolicitaDescarga',
+  verificacion: 'http://DescargaMasivaTerceros.sat.gob.mx/IVerificaSolicitudDescargaService/VerificaSolicitudDescarga',
+  descarga: 'http://DescargaMasivaTerceros.sat.gob.mx/IDescargaMasivaService/Descargar',
+};
+
+/**
+ * Opciones de configuración del cliente SAT
+ */
+export interface SATClientConfig {
+  rfc: string;
+  certificado: Buffer;
+  llavePrivada: Buffer;
+  password: string;
+  sandbox?: boolean;
+  timeout?: number;
+}
+
+/**
+ * Cliente para el Web Service de Descarga Masiva del SAT
+ */
+export class SATClient {
+  private config: SATClientConfig;
+  private fielService: FIELService;
+  private urls: typeof SAT_URLS.production;
+  private authToken: string | null = null;
+  private authExpires: Date | null = null;
+
+  constructor(config: SATClientConfig) {
+    this.config = {
+      timeout: 60000,
+      sandbox: false,
+      ...config,
+    };
+    this.fielService = new FIELService();
+    this.urls = this.config.sandbox ? SAT_URLS.sandbox : SAT_URLS.production;
+  }
+
+  /**
+   * Autentica con el SAT y obtiene el token de sesión
+   */
+  async authenticate(): Promise<AuthResponse> {
+    try {
+      // Verificar si ya tenemos un token válido
+      if (this.authToken && this.authExpires && this.authExpires > new Date()) {
+        return {
+          token: this.authToken,
+          expiresAt: this.authExpires,
+        };
+      }
+
+      // Generar el timestamp y UUID para la solicitud
+      const uuid = crypto.randomUUID();
+      const timestamp = new Date();
+      const created = timestamp.toISOString();
+      const expires = new Date(timestamp.getTime() + 5 * 60 * 1000).toISOString();
+
+      // Crear el Timestamp para firmar
+      const timestampXml = this.createTimestampXml(created, expires, uuid);
+
+      // Calcular el digest del timestamp
+      const canonicalTimestamp = this.canonicalize(timestampXml);
+      const digest = crypto.createHash('sha1').update(canonicalTimestamp).digest('base64');
+
+      // Crear el SignedInfo
+      const signedInfo = this.createSignedInfo(digest, uuid);
+
+      // Firmar el SignedInfo
+      const signature = await this.fielService.signWithFIEL(
+        this.canonicalize(signedInfo),
+        this.config.llavePrivada,
+        this.config.password
+      );
+
+      // Obtener el certificado en base64
+      const certBase64 = this.getCertificateBase64();
+      const certNumber = this.fielService.getCertificateNumber(this.config.certificado);
+
+      // Construir el SOAP envelope
+      const soapEnvelope = this.buildAuthenticationEnvelope(
+        timestampXml,
+        signedInfo,
+        signature,
+        certBase64,
+        uuid
+      );
+
+      // Enviar la solicitud
+      const response = await this.sendSoapRequest(
+        this.urls.autenticacion,
+        SOAP_ACTIONS.autenticacion,
+        soapEnvelope
+      );
+
+      // Parsear la respuesta
+      const token = this.extractAuthToken(response);
+      if (!token) {
+        throw new SATAuthError('No se pudo obtener el token de autenticación');
+      }
+
+      // Guardar el token
+      this.authToken = token;
+      this.authExpires = new Date(Date.now() + 5 * 60 * 1000); // 5 minutos
+
+      return {
+        token: this.authToken,
+        expiresAt: this.authExpires,
+      };
+    } catch (error) {
+      if (error instanceof SATError) throw error;
+      throw new SATAuthError(
+        `Error de autenticación: ${error instanceof Error ? error.message : 'Error desconocido'}`
+      );
+    }
+  }
+
+  /**
+   * Solicita la descarga de CFDIs
+   */
+  async requestDownload(
+    dateFrom: Date,
+    dateTo: Date,
+    type: 'emitidos' | 'recibidos',
+    options?: {
+      tipoComprobante?: TipoComprobante;
+      tipoSolicitud?: TipoSolicitud;
+      complemento?: string;
+      estadoComprobante?: '0' | '1';
+      rfcACuentaTerceros?: string;
+    }
+  ): Promise<SolicitudDescargaResponse> {
+    // Asegurar que estamos autenticados
+    await this.authenticate();
+
+    const rfcEmisor = type === 'emitidos' ? this.config.rfc : undefined;
+    const rfcReceptor = type === 'recibidos' ? this.config.rfc : undefined;
+
+    // Formatear fechas
+    const fechaInicio = this.formatDateForSAT(dateFrom);
+    const fechaFin = this.formatDateForSAT(dateTo);
+
+    // Construir el XML de solicitud
+    const solicitudXml = this.buildSolicitudXml({
+      rfcSolicitante: this.config.rfc,
+      fechaInicio,
+      fechaFin,
+      tipoSolicitud: options?.tipoSolicitud || 'CFDI',
+      tipoComprobante: options?.tipoComprobante,
+      rfcEmisor,
+      rfcReceptor,
+      complemento: options?.complemento,
+      estadoComprobante: options?.estadoComprobante,
+      rfcACuentaTerceros: options?.rfcACuentaTerceros,
+    });
+
+    // Firmar la solicitud
+    const signature = await this.fielService.signWithFIEL(
+      this.canonicalize(solicitudXml),
+      this.config.llavePrivada,
+      this.config.password
+    );
+
+    // Construir el SOAP envelope
+    const soapEnvelope = this.buildSolicitudEnvelope(
+      solicitudXml,
+      signature,
+      this.getCertificateBase64()
+    );
+
+    // Enviar la solicitud
+    const response = await this.sendSoapRequest(
+      this.urls.solicitud,
+      SOAP_ACTIONS.solicitud,
+      soapEnvelope
+    );
+
+    // Parsear la respuesta
+    return this.parseSolicitudResponse(response);
+  }
+
+  /**
+   * Verifica el estado de una solicitud de descarga
+   */
+  async checkDownloadStatus(requestId: string): Promise<VerificacionDescargaResponse> {
+    // Asegurar que estamos autenticados
+    await this.authenticate();
+
+    // Construir el XML de verificación
+    const verificacionXml = `<des:VerificaSolicitudDescarga xmlns:des="${NAMESPACES.des}">
+  <des:solicitud IdSolicitud="${requestId}" RfcSolicitante="${this.config.rfc}"/>
+</des:VerificaSolicitudDescarga>`;
+
+    // Firmar la verificación
+    const solicitudAttr = `IdSolicitud="${requestId}" RfcSolicitante="${this.config.rfc}"`;
+    const signature = await this.fielService.signWithFIEL(
+      solicitudAttr,
+      this.config.llavePrivada,
+      this.config.password
+    );
+
+    // Construir el SOAP envelope
+    const soapEnvelope = this.buildVerificacionEnvelope(
+      requestId,
+      signature,
+      this.getCertificateBase64()
+    );
+
+    // Enviar la solicitud
+    const response = await this.sendSoapRequest(
+      this.urls.verificacion,
+      SOAP_ACTIONS.verificacion,
+      soapEnvelope
+    );
+
+    // Parsear la respuesta
+    return this.parseVerificacionResponse(response);
+  }
+
+  /**
+   * Descarga un paquete de CFDIs
+   */
+  async downloadPackage(packageId: string): Promise<DescargaPaqueteResponse> {
+    // Asegurar que estamos autenticados
+    await this.authenticate();
+
+    // Construir el XML de descarga
+    const peticionAttr = `IdPaquete="${packageId}" RfcSolicitante="${this.config.rfc}"`;
+    const signature = await this.fielService.signWithFIEL(
+      peticionAttr,
+      this.config.llavePrivada,
+      this.config.password
+    );
+
+    // Construir el SOAP envelope
+    const soapEnvelope = this.buildDescargaEnvelope(
+      packageId,
+      signature,
+      this.getCertificateBase64()
+    );
+
+    // Enviar la solicitud
+    const response = await this.sendSoapRequest(
+      this.urls.descarga,
+      SOAP_ACTIONS.descarga,
+      soapEnvelope
+    );
+
+    // Parsear la respuesta
+    return this.parseDescargaResponse(response);
+  }
+
+  /**
+   * Proceso completo de descarga: solicitar, esperar y descargar
+   */
+  async downloadCFDIs(
+    dateFrom: Date,
+    dateTo: Date,
+    type: 'emitidos' | 'recibidos',
+    options?: {
+      tipoComprobante?: TipoComprobante;
+      maxWaitTime?: number; // milisegundos
+      pollInterval?: number; // milisegundos
+      onStatusChange?: (status: EstadoSolicitud, message: string) => void;
+    }
+  ): Promise<Buffer[]> {
+    const maxWaitTime = options?.maxWaitTime || 10 * 60 * 1000; // 10 minutos
+    const pollInterval = options?.pollInterval || 30 * 1000; // 30 segundos
+
+    // 1. Solicitar la descarga
+    const solicitud = await this.requestDownload(dateFrom, dateTo, type, options);
+
+    if (solicitud.codEstatus !== '5000') {
+      throw new SATError(
+        `Error en solicitud de descarga: ${solicitud.mensaje}`,
+        solicitud.codEstatus,
+        solicitud.mensaje
+      );
+    }
+
+    options?.onStatusChange?.('1', 'Solicitud aceptada');
+
+    // 2. Esperar y verificar el estado
+    const startTime = Date.now();
+    let lastStatus: VerificacionDescargaResponse | null = null;
+
+    while (Date.now() - startTime < maxWaitTime) {
+      // Esperar antes de verificar
+      await this.sleep(pollInterval);
+
+      // Verificar estado
+      lastStatus = await this.checkDownloadStatus(solicitud.idSolicitud);
+      options?.onStatusChange?.(lastStatus.estadoSolicitud, lastStatus.mensaje);
+
+      // Verificar si ya terminó
+      if (lastStatus.estadoSolicitud === '3') {
+        // Terminada
+        break;
+      }
+
+      if (lastStatus.estadoSolicitud === '4' || lastStatus.estadoSolicitud === '5') {
+        // Error o Rechazada
+        throw new SATError(
+          `Error en descarga: ${lastStatus.mensaje}`,
+          lastStatus.codEstatus,
+          lastStatus.mensaje
+        );
+      }
+    }
+
+    if (!lastStatus || lastStatus.estadoSolicitud !== '3') {
+      throw new SATError(
+        'Tiempo de espera agotado para la descarga',
+        'TIMEOUT',
+        'La solicitud no se completó en el tiempo esperado'
+      );
+    }
+
+    // 3. Descargar los paquetes
+    const paquetes: Buffer[] = [];
+
+    for (const paqueteId of lastStatus.paquetes) {
+      const descarga = await this.downloadPackage(paqueteId);
+
+      if (descarga.codEstatus !== '5000') {
+        throw new SATError(
+          `Error al descargar paquete: ${descarga.mensaje}`,
+          descarga.codEstatus,
+          descarga.mensaje
+        );
+      }
+
+      paquetes.push(descarga.paquete);
+    }
+
+    return paquetes;
+  }
+
+  // ============================================================================
+  // Métodos privados de construcción de SOAP
+  // ============================================================================
+
+  /**
+   * Crea el XML del Timestamp
+   */
+  private createTimestampXml(created: string, expires: string, uuid: string): string {
+    return `<u:Timestamp xmlns:u="${NAMESPACES.wsu}" u:Id="_0">
+  <u:Created>${created}</u:Created>
+  <u:Expires>${expires}</u:Expires>
+</u:Timestamp>`;
+  }
+
+  /**
+   * Crea el SignedInfo para la firma
+   */
+  private createSignedInfo(digest: string, uuid: string): string {
+    return `<SignedInfo xmlns="http://www.w3.org/2000/09/xmldsig#">
+  <CanonicalizationMethod Algorithm="http://www.w3.org/2001/10/xml-exc-c14n#"/>
+  <SignatureMethod Algorithm="http://www.w3.org/2000/09/xmldsig#rsa-sha1"/>
+  <Reference URI="#_0">
+    <Transforms>
+      <Transform Algorithm="http://www.w3.org/2001/10/xml-exc-c14n#"/>
+    </Transforms>
+    <DigestMethod Algorithm="http://www.w3.org/2000/09/xmldsig#sha1"/>
+    <DigestValue>${digest}</DigestValue>
+  </Reference>
+</SignedInfo>`;
+  }
+
+  /**
+   * Construye el envelope SOAP para autenticación
+   */
+  private buildAuthenticationEnvelope(
+    timestampXml: string,
+    signedInfo: string,
+    signature: string,
+    certBase64: string,
+    uuid: string
+  ): string {
+    return `<?xml version="1.0" encoding="UTF-8"?>
+<s:Envelope xmlns:s="${NAMESPACES.soap}" xmlns:u="${NAMESPACES.wsu}">
+  <s:Header>
+    <o:Security xmlns:o="${NAMESPACES.wsse}" s:mustUnderstand="1">
+      ${timestampXml}
+      <o:BinarySecurityToken u:Id="X509Token" ValueType="http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-x509-token-profile-1.0#X509v3" EncodingType="http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-soap-message-security-1.0#Base64Binary">${certBase64}</o:BinarySecurityToken>
+      <Signature xmlns="http://www.w3.org/2000/09/xmldsig#">
+        ${signedInfo}
+        <SignatureValue>${signature}</SignatureValue>
+        <KeyInfo>
+          <o:SecurityTokenReference>
+            <o:Reference URI="#X509Token" ValueType="http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-x509-token-profile-1.0#X509v3"/>
+          </o:SecurityTokenReference>
+        </KeyInfo>
+      </Signature>
+    </o:Security>
+  </s:Header>
+  <s:Body>
+    <Autentica xmlns="http://DescargaMasivaTerceros.gob.mx"/>
+  </s:Body>
+</s:Envelope>`;
+  }
+
+  /**
+   * Construye el XML de solicitud de descarga
+   */
+  private buildSolicitudXml(params: {
+    rfcSolicitante: string;
+    fechaInicio: string;
+    fechaFin: string;
+    tipoSolicitud: string;
+    tipoComprobante?: TipoComprobante;
+    rfcEmisor?: string;
+    rfcReceptor?: string;
+    complemento?: string;
+    estadoComprobante?: string;
+    rfcACuentaTerceros?: string;
+  }): string {
+    let attrs = `RfcSolicitante="${params.rfcSolicitante}"`;
+    attrs += ` FechaInicial="${params.fechaInicio}"`;
+    attrs += ` FechaFinal="${params.fechaFin}"`;
+    attrs += ` TipoSolicitud="${params.tipoSolicitud}"`;
+
+    if (params.tipoComprobante) {
+      attrs += ` TipoComprobante="${params.tipoComprobante}"`;
+    }
+    if (params.rfcEmisor) {
+      attrs += ` RfcEmisor="${params.rfcEmisor}"`;
+    }
+    if (params.rfcReceptor) {
+      attrs += ` RfcReceptor="${params.rfcReceptor}"`;
+    }
+    if (params.complemento) {
+      attrs += ` Complemento="${params.complemento}"`;
+    }
+    if (params.estadoComprobante) {
+      attrs += ` EstadoComprobante="${params.estadoComprobante}"`;
+    }
+    if (params.rfcACuentaTerceros) {
+      attrs += ` RfcACuentaTerceros="${params.rfcACuentaTerceros}"`;
+    }
+
+    return `<des:SolicitaDescarga xmlns:des="${NAMESPACES.des}">
+  <des:solicitud ${attrs}/>
+</des:SolicitaDescarga>`;
+  }
+
+  /**
+   * Construye el envelope SOAP para solicitud de descarga
+   */
+  private buildSolicitudEnvelope(
+    solicitudXml: string,
+    signature: string,
+    certBase64: string
+  ): string {
+    return `<?xml version="1.0" encoding="UTF-8"?>
+<s:Envelope xmlns:s="${NAMESPACES.soap}" xmlns:des="${NAMESPACES.des}" xmlns:xd="http://www.w3.org/2000/09/xmldsig#">
+  <s:Header/>
+  <s:Body>
+    <des:SolicitaDescarga>
+      <des:solicitud>
+        <Signature xmlns="http://www.w3.org/2000/09/xmldsig#">
+          <SignedInfo>
+            <CanonicalizationMethod Algorithm="http://www.w3.org/2001/10/xml-exc-c14n#"/>
+            <SignatureMethod Algorithm="http://www.w3.org/2000/09/xmldsig#rsa-sha1"/>
+            <Reference URI="">
+              <Transforms>
+                <Transform Algorithm="http://www.w3.org/2001/10/xml-exc-c14n#"/>
+              </Transforms>
+              <DigestMethod Algorithm="http://www.w3.org/2000/09/xmldsig#sha1"/>
+              <DigestValue></DigestValue>
+            </Reference>
+          </SignedInfo>
+          <SignatureValue>${signature}</SignatureValue>
+          <KeyInfo>
+            <X509Data>
+              <X509Certificate>${certBase64}</X509Certificate>
+            </X509Data>
+          </KeyInfo>
+        </Signature>
+      </des:solicitud>
+    </des:SolicitaDescarga>
+  </s:Body>
+</s:Envelope>`;
+  }
+
+  /**
+   * Construye el envelope SOAP para verificación
+   */
+  private buildVerificacionEnvelope(
+    requestId: string,
+    signature: string,
+    certBase64: string
+  ): string {
+    return `<?xml version="1.0" encoding="UTF-8"?>
+<s:Envelope xmlns:s="${NAMESPACES.soap}" xmlns:des="${NAMESPACES.des}" xmlns:xd="http://www.w3.org/2000/09/xmldsig#">
+  <s:Header/>
+  <s:Body>
+    <des:VerificaSolicitudDescarga>
+      <des:solicitud IdSolicitud="${requestId}" RfcSolicitante="${this.config.rfc}">
+        <Signature xmlns="http://www.w3.org/2000/09/xmldsig#">
+          <SignedInfo>
+            <CanonicalizationMethod Algorithm="http://www.w3.org/2001/10/xml-exc-c14n#"/>
+            <SignatureMethod Algorithm="http://www.w3.org/2000/09/xmldsig#rsa-sha1"/>
+            <Reference URI="">
+              <Transforms>
+                <Transform Algorithm="http://www.w3.org/2001/10/xml-exc-c14n#"/>
+              </Transforms>
+              <DigestMethod Algorithm="http://www.w3.org/2000/09/xmldsig#sha1"/>
+              <DigestValue></DigestValue>
+            </Reference>
+          </SignedInfo>
+          <SignatureValue>${signature}</SignatureValue>
+          <KeyInfo>
+            <X509Data>
+              <X509Certificate>${certBase64}</X509Certificate>
+            </X509Data>
+          </KeyInfo>
+        </Signature>
+      </des:solicitud>
+    </des:VerificaSolicitudDescarga>
+  </s:Body>
+</s:Envelope>`;
+  }
+
+  /**
+   * Construye el envelope SOAP para descarga
+   */
+  private buildDescargaEnvelope(
+    packageId: string,
+    signature: string,
+    certBase64: string
+  ): string {
+    return `<?xml version="1.0" encoding="UTF-8"?>
+<s:Envelope xmlns:s="${NAMESPACES.soap}" xmlns:des="${NAMESPACES.des}" xmlns:xd="http://www.w3.org/2000/09/xmldsig#">
+  <s:Header/>
+  <s:Body>
+    <des:PeticionDescargaMasivaTercerosEntrada>
+      <des:peticionDescarga IdPaquete="${packageId}" RfcSolicitante="${this.config.rfc}">
+        <Signature xmlns="http://www.w3.org/2000/09/xmldsig#">
+          <SignedInfo>
+            <CanonicalizationMethod Algorithm="http://www.w3.org/2001/10/xml-exc-c14n#"/>
+            <SignatureMethod Algorithm="http://www.w3.org/2000/09/xmldsig#rsa-sha1"/>
+            <Reference URI="">
+              <Transforms>
+                <Transform Algorithm="http://www.w3.org/2001/10/xml-exc-c14n#"/>
+              </Transforms>
+              <DigestMethod Algorithm="http://www.w3.org/2000/09/xmldsig#sha1"/>
+              <DigestValue></DigestValue>
+            </Reference>
+          </SignedInfo>
+          <SignatureValue>${signature}</SignatureValue>
+          <KeyInfo>
+            <X509Data>
+              <X509Certificate>${certBase64}</X509Certificate>
+            </X509Data>
+          </KeyInfo>
+        </Signature>
+      </des:peticionDescarga>
+    </des:PeticionDescargaMasivaTercerosEntrada>
+  </s:Body>
+</s:Envelope>`;
+  }
+
+  // ============================================================================
+  // Métodos de comunicación HTTP
+  // ============================================================================
+
+  /**
+   * Envía una solicitud SOAP
+   */
+  private async sendSoapRequest(
+    url: string,
+    soapAction: string,
+    body: string
+  ): Promise<string> {
+    return new Promise((resolve, reject) => {
+      const parsedUrl = new URL(url);
+
+      const options: https.RequestOptions = {
+        hostname: parsedUrl.hostname,
+        port: parsedUrl.port || 443,
+        path: parsedUrl.pathname,
+        method: 'POST',
+        headers: {
+          'Content-Type': 'text/xml; charset=utf-8',
+          'Content-Length': Buffer.byteLength(body),
+          'SOAPAction': soapAction,
+          'Authorization': this.authToken ? `WRAP access_token="${this.authToken}"` : '',
+        },
+        timeout: this.config.timeout,
+      };
+
+      const req = https.request(options, (res) => {
+        let data = '';
+
+        res.on('data', (chunk) => {
+          data += chunk;
+        });
+
+        res.on('end', () => {
+          if (res.statusCode && res.statusCode >= 200 && res.statusCode < 300) {
+            resolve(data);
+          } else {
+            reject(
+              new SATError(
+                `Error HTTP ${res.statusCode}: ${res.statusMessage}`,
+                String(res.statusCode),
+                data
+              )
+            );
+          }
+        });
+      });
+
+      req.on('error', (error) => {
+        reject(new SATError(`Error de conexión: ${error.message}`, 'CONNECTION_ERROR'));
+      });
+
+      req.on('timeout', () => {
+        req.destroy();
+        reject(new SATError('Timeout de conexión', 'TIMEOUT'));
+      });
+
+      req.write(body);
+      req.end();
+    });
+  }
+
+  // ============================================================================
+  // Métodos de parsing de respuestas
+  // ============================================================================
+
+  /**
+   * Extrae el token de autenticación de la respuesta
+   */
+  private extractAuthToken(response: string): string | null {
+    // Buscar el token en la respuesta SOAP
+    const tokenMatch = response.match(/<AutenticaResult>([^<]+)<\/AutenticaResult>/);
+    return tokenMatch ? tokenMatch[1] || null : null;
+  }
+
+  /**
+   * Parsea la respuesta de solicitud de descarga
+   */
+  private parseSolicitudResponse(response: string): SolicitudDescargaResponse {
+    const idMatch = response.match(/IdSolicitud="([^"]+)"/);
+    const codMatch = response.match(/CodEstatus="([^"]+)"/);
+    const msgMatch = response.match(/Mensaje="([^"]+)"/);
+
+    return {
+      idSolicitud: idMatch ? idMatch[1] || '' : '',
+      codEstatus: codMatch ? codMatch[1] || '' : '',
+      mensaje: msgMatch ? msgMatch[1] || '' : '',
+    };
+  }
+
+  /**
+   * Parsea la respuesta de verificación
+   */
+  private parseVerificacionResponse(response: string): VerificacionDescargaResponse {
+    const codMatch = response.match(/CodEstatus="([^"]+)"/);
+    const estadoMatch = response.match(/EstadoSolicitud="([^"]+)"/);
+    const codEstadoMatch = response.match(/CodigoEstadoSolicitud="([^"]+)"/);
+    const numCFDIsMatch = response.match(/NumeroCFDIs="([^"]+)"/);
+    const msgMatch = response.match(/Mensaje="([^"]+)"/);
+
+    // Extraer los IDs de paquetes
+    const paquetes: string[] = [];
+    const paqueteMatches = response.matchAll(/IdPaquete="([^"]+)"/g);
+    for (const match of paqueteMatches) {
+      if (match[1]) paquetes.push(match[1]);
+    }
+
+    return {
+      codEstatus: codMatch ? codMatch[1] || '' : '',
+      estadoSolicitud: (estadoMatch ? estadoMatch[1] || '1' : '1') as EstadoSolicitud,
+      codigoEstadoSolicitud: codEstadoMatch ? codEstadoMatch[1] || '' : '',
+      numeroCFDIs: numCFDIsMatch ? parseInt(numCFDIsMatch[1] || '0', 10) : 0,
+      mensaje: msgMatch ? msgMatch[1] || '' : '',
+      paquetes,
+    };
+  }
+
+  /**
+   * Parsea la respuesta de descarga
+   */
+  private parseDescargaResponse(response: string): DescargaPaqueteResponse {
+    const codMatch = response.match(/CodEstatus="([^"]+)"/);
+    const msgMatch = response.match(/Mensaje="([^"]+)"/);
+    const paqueteMatch = response.match(/<Paquete>([^<]+)<\/Paquete>/);
+
+    const paqueteBase64 = paqueteMatch ? paqueteMatch[1] || '' : '';
+    const paquete = paqueteBase64 ? Buffer.from(paqueteBase64, 'base64') : Buffer.alloc(0);
+
+    return {
+      codEstatus: codMatch ? codMatch[1] || '' : '',
+      mensaje: msgMatch ? msgMatch[1] || '' : '',
+      paquete,
+    };
+  }
+
+  // ============================================================================
+  // Utilidades
+  // ============================================================================
+
+  /**
+   * Obtiene el certificado en base64
+   */
+  private getCertificateBase64(): string {
+    const content = this.config.certificado.toString('utf-8').trim();
+
+    // Si ya tiene headers PEM, extraer solo el contenido
+    if (content.includes('-----BEGIN')) {
+      return content
+        .replace(/-----BEGIN CERTIFICATE-----/, '')
+        .replace(/-----END CERTIFICATE-----/, '')
+        .replace(/\s/g, '');
+    }
+
+    // Si es binario (DER), convertir a base64
+    return this.config.certificado.toString('base64');
+  }
+
+  /**
+   * Canonicaliza XML (simplificado - C14N exclusivo)
+   */
+  private canonicalize(xml: string): string {
+    // Implementación simplificada de canonicalización
+    return xml
+      .replace(/\r\n/g, '\n')
+      .replace(/\r/g, '\n')
+      .replace(/>\s+</g, '><')
+      .trim();
+  }
+
+  /**
+   * Formatea una fecha para el SAT (ISO 8601)
+   */
+  private formatDateForSAT(date: Date): string {
+    return date.toISOString().replace(/\.\d{3}Z$/, '');
+  }
+
+  /**
+   * Espera un tiempo determinado
+   */
+  private sleep(ms: number): Promise<void> {
+    return new Promise((resolve) => setTimeout(resolve, ms));
+  }
+}
+
+/**
+ * Crea una instancia del cliente SAT
+ */
+export function createSATClient(config: SATClientConfig): SATClient {
+  return new SATClient(config);
+}

apps/api/src/services/sat/sat.service.ts

@@ -0,0 +1,871 @@
+/**
+ * SAT Service
+ * Servicio de alto nivel para sincronización de CFDIs con el SAT
+ */
+
+import * as zlib from 'zlib';
+import { promisify } from 'util';
+import { Pool } from 'pg';
+import {
+  CFDI,
+  CFDIParsed,
+  SyncResult,
+  SyncOptions,
+  TipoComprobante,
+  SATError,
+} from './sat.types.js';
+import { CFDIParser, parseCFDI, extractBasicInfo } from './cfdi.parser.js';
+import { SATClient, SATClientConfig, createSATClient } from './sat.client.js';
+
+const unzip = promisify(zlib.unzip);
+
+/**
+ * Configuración del servicio SAT
+ */
+export interface SATServiceConfig {
+  /** Pool de conexiones a la base de datos */
+  dbPool: Pool;
+  /** Configuración del cliente SAT (por tenant) */
+  getSATClientConfig: (tenantId: string) => Promise<SATClientConfig>;
+  /** Tabla donde se guardan los CFDIs */
+  cfdiTable?: string;
+  /** Esquema de la base de datos */
+  dbSchema?: string;
+  /** Logger personalizado */
+  logger?: {
+    info: (message: string, meta?: Record<string, unknown>) => void;
+    error: (message: string, meta?: Record<string, unknown>) => void;
+    warn: (message: string, meta?: Record<string, unknown>) => void;
+  };
+}
+
+/**
+ * Resultado del procesamiento de un CFDI
+ */
+interface CFDIProcessResult {
+  success: boolean;
+  uuid?: string;
+  error?: string;
+}
+
+/**
+ * Servicio principal para sincronización con el SAT
+ */
+export class SATService {
+  private config: Required<SATServiceConfig>;
+  private parser: CFDIParser;
+  private clients: Map<string, SATClient> = new Map();
+
+  constructor(config: SATServiceConfig) {
+    this.config = {
+      cfdiTable: 'cfdis',
+      dbSchema: 'public',
+      logger: {
+        info: console.log,
+        error: console.error,
+        warn: console.warn,
+      },
+      ...config,
+    };
+    this.parser = new CFDIParser();
+  }
+
+  /**
+   * Sincroniza CFDIs de un tenant para un rango de fechas
+   */
+  async syncCFDIs(options: SyncOptions): Promise<SyncResult> {
+    const { tenantId, dateFrom, dateTo, tipoComprobante, tipoSolicitud } = options;
+
+    this.config.logger.info('Iniciando sincronización de CFDIs', {
+      tenantId,
+      dateFrom: dateFrom.toISOString(),
+      dateTo: dateTo.toISOString(),
+      tipoComprobante,
+    });
+
+    const result: SyncResult = {
+      success: false,
+      totalProcessed: 0,
+      totalSaved: 0,
+      totalErrors: 0,
+      errors: [],
+    };
+
+    try {
+      // Obtener el cliente SAT para este tenant
+      const client = await this.getSATClient(tenantId);
+
+      // Descargar CFDIs emitidos
+      if (!tipoComprobante || tipoComprobante === 'emitidos') {
+        const emitidosResult = await this.downloadAndProcess(
+          client,
+          tenantId,
+          dateFrom,
+          dateTo,
+          'emitidos',
+          tipoSolicitud
+        );
+        result.totalProcessed += emitidosResult.totalProcessed;
+        result.totalSaved += emitidosResult.totalSaved;
+        result.totalErrors += emitidosResult.totalErrors;
+        result.errors.push(...emitidosResult.errors);
+        result.requestId = emitidosResult.requestId;
+      }
+
+      // Descargar CFDIs recibidos
+      if (!tipoComprobante || tipoComprobante === 'recibidos') {
+        const recibidosResult = await this.downloadAndProcess(
+          client,
+          tenantId,
+          dateFrom,
+          dateTo,
+          'recibidos',
+          tipoSolicitud
+        );
+        result.totalProcessed += recibidosResult.totalProcessed;
+        result.totalSaved += recibidosResult.totalSaved;
+        result.totalErrors += recibidosResult.totalErrors;
+        result.errors.push(...recibidosResult.errors);
+      }
+
+      result.success = result.totalErrors === 0;
+
+      this.config.logger.info('Sincronización completada', {
+        tenantId,
+        totalProcessed: result.totalProcessed,
+        totalSaved: result.totalSaved,
+        totalErrors: result.totalErrors,
+      });
+
+      return result;
+    } catch (error) {
+      const errorMessage = error instanceof Error ? error.message : 'Error desconocido';
+      this.config.logger.error('Error en sincronización', {
+        tenantId,
+        error: errorMessage,
+      });
+
+      result.errors.push({ error: errorMessage });
+      result.totalErrors++;
+      return result;
+    }
+  }
+
+  /**
+   * Descarga y procesa CFDIs de un tipo específico
+   */
+  private async downloadAndProcess(
+    client: SATClient,
+    tenantId: string,
+    dateFrom: Date,
+    dateTo: Date,
+    type: 'emitidos' | 'recibidos',
+    tipoSolicitud?: 'CFDI' | 'Metadata'
+  ): Promise<SyncResult> {
+    const result: SyncResult = {
+      success: false,
+      totalProcessed: 0,
+      totalSaved: 0,
+      totalErrors: 0,
+      errors: [],
+    };
+
+    try {
+      this.config.logger.info(`Descargando CFDIs ${type}`, {
+        tenantId,
+        dateFrom: dateFrom.toISOString(),
+        dateTo: dateTo.toISOString(),
+      });
+
+      // Descargar paquetes del SAT
+      const paquetes = await client.downloadCFDIs(dateFrom, dateTo, type, {
+        tipoSolicitud,
+        onStatusChange: (status, message) => {
+          this.config.logger.info(`Estado de descarga: ${status}`, { message, tenantId });
+        },
+      });
+
+      // Procesar cada paquete
+      for (const paquete of paquetes) {
+        const paqueteResult = await this.processCFDIPackage(paquete, tenantId, type);
+        result.totalProcessed += paqueteResult.totalProcessed;
+        result.totalSaved += paqueteResult.totalSaved;
+        result.totalErrors += paqueteResult.totalErrors;
+        result.errors.push(...paqueteResult.errors);
+      }
+
+      result.success = true;
+      result.paquetes = paquetes.map((_, i) => `paquete_${i + 1}`);
+
+      return result;
+    } catch (error) {
+      const errorMessage = error instanceof Error ? error.message : 'Error desconocido';
+      this.config.logger.error(`Error descargando CFDIs ${type}`, {
+        tenantId,
+        error: errorMessage,
+      });
+
+      result.errors.push({ error: errorMessage });
+      result.totalErrors++;
+      return result;
+    }
+  }
+
+  /**
+   * Procesa un paquete ZIP de CFDIs
+   */
+  async processCFDIPackage(
+    zipBuffer: Buffer,
+    tenantId: string,
+    tipo: 'emitidos' | 'recibidos' = 'recibidos'
+  ): Promise<SyncResult> {
+    const result: SyncResult = {
+      success: false,
+      totalProcessed: 0,
+      totalSaved: 0,
+      totalErrors: 0,
+      errors: [],
+    };
+
+    try {
+      // Extraer los XMLs del ZIP
+      const xmlFiles = await this.extractZip(zipBuffer);
+
+      this.config.logger.info('Procesando paquete de CFDIs', {
+        tenantId,
+        totalFiles: xmlFiles.length,
+      });
+
+      // Parsear y guardar cada CFDI
+      const cfdis: CFDIParsed[] = [];
+
+      for (const xmlContent of xmlFiles) {
+        result.totalProcessed++;
+
+        try {
+          const cfdiParsed = this.parser.parseCFDI(xmlContent);
+          cfdis.push(cfdiParsed);
+        } catch (error) {
+          const errorMessage = error instanceof Error ? error.message : 'Error de parsing';
+
+          // Intentar extraer el UUID para el log
+          const basicInfo = extractBasicInfo(xmlContent);
+
+          result.errors.push({
+            uuid: basicInfo.uuid || undefined,
+            error: errorMessage,
+          });
+          result.totalErrors++;
+
+          this.config.logger.warn('Error parseando CFDI', {
+            uuid: basicInfo.uuid,
+            error: errorMessage,
+          });
+        }
+      }
+
+      // Guardar los CFDIs en la base de datos
+      if (cfdis.length > 0) {
+        const saveResult = await this.saveCFDIsToDB(cfdis, tenantId, tipo);
+        result.totalSaved = saveResult.saved;
+        result.totalErrors += saveResult.errors;
+        result.errors.push(...saveResult.errorDetails);
+      }
+
+      result.success = result.totalErrors === 0;
+
+      return result;
+    } catch (error) {
+      const errorMessage = error instanceof Error ? error.message : 'Error desconocido';
+      this.config.logger.error('Error procesando paquete', {
+        tenantId,
+        error: errorMessage,
+      });
+
+      result.errors.push({ error: errorMessage });
+      result.totalErrors++;
+      return result;
+    }
+  }
+
+  /**
+   * Guarda los CFDIs en la base de datos
+   */
+  async saveCFDIsToDB(
+    cfdis: CFDIParsed[],
+    tenantId: string,
+    tipo: 'emitidos' | 'recibidos'
+  ): Promise<{ saved: number; errors: number; errorDetails: Array<{ uuid?: string; error: string }> }> {
+    const result = {
+      saved: 0,
+      errors: 0,
+      errorDetails: [] as Array<{ uuid?: string; error: string }>,
+    };
+
+    const client = await this.config.dbPool.connect();
+
+    try {
+      await client.query('BEGIN');
+
+      for (const cfdiParsed of cfdis) {
+        try {
+          await this.upsertCFDI(client, cfdiParsed, tenantId, tipo);
+          result.saved++;
+        } catch (error) {
+          const errorMessage = error instanceof Error ? error.message : 'Error de BD';
+          result.errors++;
+          result.errorDetails.push({
+            uuid: cfdiParsed.uuid,
+            error: errorMessage,
+          });
+
+          this.config.logger.warn('Error guardando CFDI', {
+            uuid: cfdiParsed.uuid,
+            error: errorMessage,
+          });
+        }
+      }
+
+      await client.query('COMMIT');
+    } catch (error) {
+      await client.query('ROLLBACK');
+      throw error;
+    } finally {
+      client.release();
+    }
+
+    return result;
+  }
+
+  /**
+   * Inserta o actualiza un CFDI en la base de datos
+   */
+  private async upsertCFDI(
+    client: ReturnType<Pool['connect']> extends Promise<infer T> ? T : never,
+    cfdiParsed: CFDIParsed,
+    tenantId: string,
+    tipo: 'emitidos' | 'recibidos'
+  ): Promise<void> {
+    const { cfdi, xml, uuid, fechaTimbrado, rfcEmisor, rfcReceptor, total, tipoComprobante } =
+      cfdiParsed;
+
+    const table = `${this.config.dbSchema}.${this.config.cfdiTable}`;
+
+    // Extraer datos adicionales del CFDI
+    const serie = cfdi.Serie || null;
+    const folio = cfdi.Folio || null;
+    const fecha = new Date(cfdi.Fecha);
+    const formaPago = cfdi.FormaPago || null;
+    const metodoPago = cfdi.MetodoPago || null;
+    const moneda = cfdi.Moneda;
+    const tipoCambio = cfdi.TipoCambio || 1;
+    const subtotal = cfdi.SubTotal;
+    const descuento = cfdi.Descuento || 0;
+    const lugarExpedicion = cfdi.LugarExpedicion;
+
+    // Impuestos
+    const totalImpuestosTrasladados = cfdi.Impuestos?.TotalImpuestosTrasladados || 0;
+    const totalImpuestosRetenidos = cfdi.Impuestos?.TotalImpuestosRetenidos || 0;
+
+    // Datos del emisor
+    const nombreEmisor = cfdi.Emisor.Nombre;
+    const regimenFiscalEmisor = cfdi.Emisor.RegimenFiscal;
+
+    // Datos del receptor
+    const nombreReceptor = cfdi.Receptor.Nombre;
+    const regimenFiscalReceptor = cfdi.Receptor.RegimenFiscalReceptor;
+    const usoCfdi = cfdi.Receptor.UsoCFDI;
+    const domicilioFiscalReceptor = cfdi.Receptor.DomicilioFiscalReceptor;
+
+    // Complementos
+    const tienePago = !!cfdi.Complemento?.Pagos;
+    const tieneNomina = !!cfdi.Complemento?.Nomina;
+
+    // Datos del timbre
+    const rfcProvCertif = cfdi.Complemento?.TimbreFiscalDigital?.RfcProvCertif || null;
+    const noCertificadoSAT = cfdi.Complemento?.TimbreFiscalDigital?.NoCertificadoSAT || null;
+
+    const query = `
+      INSERT INTO ${table} (
+        tenant_id,
+        uuid,
+        tipo,
+        version,
+        serie,
+        folio,
+        fecha,
+        fecha_timbrado,
+        tipo_comprobante,
+        forma_pago,
+        metodo_pago,
+        moneda,
+        tipo_cambio,
+        subtotal,
+        descuento,
+        total,
+        lugar_expedicion,
+        total_impuestos_trasladados,
+        total_impuestos_retenidos,
+        rfc_emisor,
+        nombre_emisor,
+        regimen_fiscal_emisor,
+        rfc_receptor,
+        nombre_receptor,
+        regimen_fiscal_receptor,
+        uso_cfdi,
+        domicilio_fiscal_receptor,
+        tiene_pago,
+        tiene_nomina,
+        rfc_prov_certif,
+        no_certificado_sat,
+        xml,
+        conceptos,
+        created_at,
+        updated_at
+      ) VALUES (
+        $1, $2, $3, $4, $5, $6, $7, $8, $9, $10,
+        $11, $12, $13, $14, $15, $16, $17, $18, $19, $20,
+        $21, $22, $23, $24, $25, $26, $27, $28, $29, $30,
+        $31, $32, $33, NOW(), NOW()
+      )
+      ON CONFLICT (tenant_id, uuid) DO UPDATE SET
+        tipo = EXCLUDED.tipo,
+        version = EXCLUDED.version,
+        serie = EXCLUDED.serie,
+        folio = EXCLUDED.folio,
+        fecha = EXCLUDED.fecha,
+        fecha_timbrado = EXCLUDED.fecha_timbrado,
+        tipo_comprobante = EXCLUDED.tipo_comprobante,
+        forma_pago = EXCLUDED.forma_pago,
+        metodo_pago = EXCLUDED.metodo_pago,
+        moneda = EXCLUDED.moneda,
+        tipo_cambio = EXCLUDED.tipo_cambio,
+        subtotal = EXCLUDED.subtotal,
+        descuento = EXCLUDED.descuento,
+        total = EXCLUDED.total,
+        lugar_expedicion = EXCLUDED.lugar_expedicion,
+        total_impuestos_trasladados = EXCLUDED.total_impuestos_trasladados,
+        total_impuestos_retenidos = EXCLUDED.total_impuestos_retenidos,
+        rfc_emisor = EXCLUDED.rfc_emisor,
+        nombre_emisor = EXCLUDED.nombre_emisor,
+        regimen_fiscal_emisor = EXCLUDED.regimen_fiscal_emisor,
+        rfc_receptor = EXCLUDED.rfc_receptor,
+        nombre_receptor = EXCLUDED.nombre_receptor,
+        regimen_fiscal_receptor = EXCLUDED.regimen_fiscal_receptor,
+        uso_cfdi = EXCLUDED.uso_cfdi,
+        domicilio_fiscal_receptor = EXCLUDED.domicilio_fiscal_receptor,
+        tiene_pago = EXCLUDED.tiene_pago,
+        tiene_nomina = EXCLUDED.tiene_nomina,
+        rfc_prov_certif = EXCLUDED.rfc_prov_certif,
+        no_certificado_sat = EXCLUDED.no_certificado_sat,
+        xml = EXCLUDED.xml,
+        conceptos = EXCLUDED.conceptos,
+        updated_at = NOW()
+    `;
+
+    // Serializar conceptos como JSON
+    const conceptosJson = JSON.stringify(
+      cfdi.Conceptos.map((c) => ({
+        claveProdServ: c.ClaveProdServ,
+        noIdentificacion: c.NoIdentificacion,
+        cantidad: c.Cantidad,
+        claveUnidad: c.ClaveUnidad,
+        unidad: c.Unidad,
+        descripcion: c.Descripcion,
+        valorUnitario: c.ValorUnitario,
+        importe: c.Importe,
+        descuento: c.Descuento,
+        objetoImp: c.ObjetoImp,
+        impuestos: c.Impuestos,
+      }))
+    );
+
+    await client.query(query, [
+      tenantId,
+      uuid,
+      tipo,
+      cfdi.Version,
+      serie,
+      folio,
+      fecha,
+      fechaTimbrado,
+      tipoComprobante,
+      formaPago,
+      metodoPago,
+      moneda,
+      tipoCambio,
+      subtotal,
+      descuento,
+      total,
+      lugarExpedicion,
+      totalImpuestosTrasladados,
+      totalImpuestosRetenidos,
+      rfcEmisor,
+      nombreEmisor,
+      regimenFiscalEmisor,
+      rfcReceptor,
+      nombreReceptor,
+      regimenFiscalReceptor,
+      usoCfdi,
+      domicilioFiscalReceptor,
+      tienePago,
+      tieneNomina,
+      rfcProvCertif,
+      noCertificadoSAT,
+      xml,
+      conceptosJson,
+    ]);
+  }
+
+  /**
+   * Extrae los archivos XML de un ZIP
+   */
+  private async extractZip(zipBuffer: Buffer): Promise<string[]> {
+    const xmlFiles: string[] = [];
+
+    try {
+      // El paquete del SAT viene como un ZIP
+      // Primero intentamos descomprimir si está comprimido con gzip
+      let uncompressedBuffer: Buffer;
+
+      try {
+        uncompressedBuffer = await unzip(zipBuffer);
+      } catch {
+        // Si no es gzip, usar el buffer original
+        uncompressedBuffer = zipBuffer;
+      }
+
+      // Parsear el ZIP manualmente (formato básico)
+      // Los archivos ZIP tienen una estructura específica
+      const files = this.parseZipBuffer(uncompressedBuffer);
+
+      for (const file of files) {
+        if (file.name.toLowerCase().endsWith('.xml')) {
+          xmlFiles.push(file.content);
+        }
+      }
+
+      return xmlFiles;
+    } catch (error) {
+      this.config.logger.error('Error extrayendo ZIP', {
+        error: error instanceof Error ? error.message : 'Error desconocido',
+      });
+      throw new SATError(
+        'Error al extraer paquete ZIP',
+        'ZIP_ERROR',
+        error instanceof Error ? error.message : undefined
+      );
+    }
+  }
+
+  /**
+   * Parsea un buffer ZIP y extrae los archivos
+   */
+  private parseZipBuffer(buffer: Buffer): Array<{ name: string; content: string }> {
+    const files: Array<{ name: string; content: string }> = [];
+
+    let offset = 0;
+    const view = buffer;
+
+    while (offset < buffer.length - 4) {
+      // Buscar la firma del Local File Header (0x04034b50)
+      const signature = view.readUInt32LE(offset);
+
+      if (signature !== 0x04034b50) {
+        // No es un Local File Header, podría ser el Central Directory
+        break;
+      }
+
+      // Leer el Local File Header
+      const compressionMethod = view.readUInt16LE(offset + 8);
+      const compressedSize = view.readUInt32LE(offset + 18);
+      const uncompressedSize = view.readUInt32LE(offset + 22);
+      const fileNameLength = view.readUInt16LE(offset + 26);
+      const extraFieldLength = view.readUInt16LE(offset + 28);
+
+      // Nombre del archivo
+      const fileNameStart = offset + 30;
+      const fileName = buffer.subarray(fileNameStart, fileNameStart + fileNameLength).toString('utf-8');
+
+      // Datos del archivo
+      const dataStart = fileNameStart + fileNameLength + extraFieldLength;
+      const dataEnd = dataStart + compressedSize;
+      const fileData = buffer.subarray(dataStart, dataEnd);
+
+      // Descomprimir si es necesario
+      let content: string;
+
+      if (compressionMethod === 0) {
+        // Sin compresión
+        content = fileData.toString('utf-8');
+      } else if (compressionMethod === 8) {
+        // Deflate
+        try {
+          const inflated = zlib.inflateRawSync(fileData);
+          content = inflated.toString('utf-8');
+        } catch {
+          // Si falla la descompresión, intentar como texto plano
+          content = fileData.toString('utf-8');
+        }
+      } else {
+        // Método de compresión no soportado
+        this.config.logger.warn(`Método de compresión no soportado: ${compressionMethod}`, {
+          fileName,
+        });
+        content = '';
+      }
+
+      if (content) {
+        files.push({ name: fileName, content });
+      }
+
+      // Avanzar al siguiente archivo
+      offset = dataEnd;
+    }
+
+    return files;
+  }
+
+  /**
+   * Obtiene o crea un cliente SAT para un tenant
+   */
+  private async getSATClient(tenantId: string): Promise<SATClient> {
+    if (!this.clients.has(tenantId)) {
+      const config = await this.config.getSATClientConfig(tenantId);
+      this.clients.set(tenantId, createSATClient(config));
+    }
+
+    return this.clients.get(tenantId)!;
+  }
+
+  /**
+   * Obtiene un CFDI por UUID
+   */
+  async getCFDIByUUID(tenantId: string, uuid: string): Promise<CFDIParsed | null> {
+    const table = `${this.config.dbSchema}.${this.config.cfdiTable}`;
+
+    const result = await this.config.dbPool.query(
+      `SELECT xml FROM ${table} WHERE tenant_id = $1 AND uuid = $2`,
+      [tenantId, uuid]
+    );
+
+    if (result.rows.length === 0) {
+      return null;
+    }
+
+    const row = result.rows[0] as { xml: string };
+    return parseCFDI(row.xml);
+  }
+
+  /**
+   * Busca CFDIs por criterios
+   */
+  async searchCFDIs(
+    tenantId: string,
+    criteria: {
+      tipo?: 'emitidos' | 'recibidos';
+      tipoComprobante?: TipoComprobante;
+      rfcEmisor?: string;
+      rfcReceptor?: string;
+      fechaDesde?: Date;
+      fechaHasta?: Date;
+      montoMinimo?: number;
+      montoMaximo?: number;
+      limit?: number;
+      offset?: number;
+    }
+  ): Promise<{ cfdis: Array<Partial<CFDI> & { uuid: string }>; total: number }> {
+    const table = `${this.config.dbSchema}.${this.config.cfdiTable}`;
+    const conditions: string[] = ['tenant_id = $1'];
+    const params: unknown[] = [tenantId];
+    let paramIndex = 2;
+
+    if (criteria.tipo) {
+      conditions.push(`tipo = $${paramIndex++}`);
+      params.push(criteria.tipo);
+    }
+
+    if (criteria.tipoComprobante) {
+      conditions.push(`tipo_comprobante = $${paramIndex++}`);
+      params.push(criteria.tipoComprobante);
+    }
+
+    if (criteria.rfcEmisor) {
+      conditions.push(`rfc_emisor = $${paramIndex++}`);
+      params.push(criteria.rfcEmisor);
+    }
+
+    if (criteria.rfcReceptor) {
+      conditions.push(`rfc_receptor = $${paramIndex++}`);
+      params.push(criteria.rfcReceptor);
+    }
+
+    if (criteria.fechaDesde) {
+      conditions.push(`fecha >= $${paramIndex++}`);
+      params.push(criteria.fechaDesde);
+    }
+
+    if (criteria.fechaHasta) {
+      conditions.push(`fecha <= $${paramIndex++}`);
+      params.push(criteria.fechaHasta);
+    }
+
+    if (criteria.montoMinimo !== undefined) {
+      conditions.push(`total >= $${paramIndex++}`);
+      params.push(criteria.montoMinimo);
+    }
+
+    if (criteria.montoMaximo !== undefined) {
+      conditions.push(`total <= $${paramIndex++}`);
+      params.push(criteria.montoMaximo);
+    }
+
+    const whereClause = conditions.join(' AND ');
+    const limit = criteria.limit || 100;
+    const offset = criteria.offset || 0;
+
+    // Contar total
+    const countResult = await this.config.dbPool.query(
+      `SELECT COUNT(*) as total FROM ${table} WHERE ${whereClause}`,
+      params
+    );
+    const total = parseInt((countResult.rows[0] as { total: string }).total, 10);
+
+    // Obtener CFDIs
+    const dataResult = await this.config.dbPool.query(
+      `SELECT
+        uuid,
+        tipo,
+        version,
+        serie,
+        folio,
+        fecha,
+        fecha_timbrado,
+        tipo_comprobante,
+        forma_pago,
+        metodo_pago,
+        moneda,
+        tipo_cambio,
+        subtotal,
+        descuento,
+        total,
+        rfc_emisor,
+        nombre_emisor,
+        rfc_receptor,
+        nombre_receptor,
+        uso_cfdi,
+        tiene_pago,
+        tiene_nomina
+      FROM ${table}
+      WHERE ${whereClause}
+      ORDER BY fecha DESC
+      LIMIT $${paramIndex++} OFFSET $${paramIndex}`,
+      [...params, limit, offset]
+    );
+
+    return {
+      cfdis: dataResult.rows as Array<Partial<CFDI> & { uuid: string }>,
+      total,
+    };
+  }
+
+  /**
+   * Obtiene estadísticas de CFDIs
+   */
+  async getCFDIStats(
+    tenantId: string,
+    fechaDesde?: Date,
+    fechaHasta?: Date
+  ): Promise<{
+    totalEmitidos: number;
+    totalRecibidos: number;
+    montoEmitidos: number;
+    montoRecibidos: number;
+    porTipoComprobante: Record<TipoComprobante, number>;
+  }> {
+    const table = `${this.config.dbSchema}.${this.config.cfdiTable}`;
+    let dateCondition = '';
+    const params: unknown[] = [tenantId];
+
+    if (fechaDesde) {
+      params.push(fechaDesde);
+      dateCondition += ` AND fecha >= $${params.length}`;
+    }
+
+    if (fechaHasta) {
+      params.push(fechaHasta);
+      dateCondition += ` AND fecha <= $${params.length}`;
+    }
+
+    const query = `
+      SELECT
+        tipo,
+        tipo_comprobante,
+        COUNT(*) as cantidad,
+        COALESCE(SUM(total), 0) as monto
+      FROM ${table}
+      WHERE tenant_id = $1 ${dateCondition}
+      GROUP BY tipo, tipo_comprobante
+    `;
+
+    const result = await this.config.dbPool.query(query, params);
+
+    const stats = {
+      totalEmitidos: 0,
+      totalRecibidos: 0,
+      montoEmitidos: 0,
+      montoRecibidos: 0,
+      porTipoComprobante: {
+        I: 0,
+        E: 0,
+        T: 0,
+        N: 0,
+        P: 0,
+      } as Record<TipoComprobante, number>,
+    };
+
+    for (const row of result.rows as Array<{
+      tipo: string;
+      tipo_comprobante: TipoComprobante;
+      cantidad: string;
+      monto: string;
+    }>) {
+      const cantidad = parseInt(row.cantidad, 10);
+      const monto = parseFloat(row.monto);
+
+      if (row.tipo === 'emitidos') {
+        stats.totalEmitidos += cantidad;
+        stats.montoEmitidos += monto;
+      } else {
+        stats.totalRecibidos += cantidad;
+        stats.montoRecibidos += monto;
+      }
+
+      stats.porTipoComprobante[row.tipo_comprobante] =
+        (stats.porTipoComprobante[row.tipo_comprobante] || 0) + cantidad;
+    }
+
+    return stats;
+  }
+
+  /**
+   * Limpia la caché de clientes SAT
+   */
+  clearClientCache(): void {
+    this.clients.clear();
+  }
+
+  /**
+   * Invalida el cliente de un tenant específico
+   */
+  invalidateClient(tenantId: string): void {
+    this.clients.delete(tenantId);
+  }
+}
+
+/**
+ * Crea una instancia del servicio SAT
+ */
+export function createSATService(config: SATServiceConfig): SATService {
+  return new SATService(config);
+}

apps/api/src/services/sat/sat.types.ts

@@ -0,0 +1,817 @@
+/**
+ * SAT CFDI 4.0 Types
+ * Tipos completos para la integración con el SAT de México
+ */
+
+// ============================================================================
+// Tipos de Comprobante
+// ============================================================================
+
+/**
+ * Tipos de comprobante fiscal según SAT
+ * I - Ingreso
+ * E - Egreso
+ * T - Traslado
+ * N - Nómina
+ * P - Pago
+ */
+export type TipoComprobante = 'I' | 'E' | 'T' | 'N' | 'P';
+
+/**
+ * Tipos de relación entre CFDIs
+ */
+export type TipoRelacion =
+  | '01' // Nota de crédito de los documentos relacionados
+  | '02' // Nota de débito de los documentos relacionados
+  | '03' // Devolución de mercancía sobre facturas o traslados previos
+  | '04' // Sustitución de los CFDI previos
+  | '05' // Traslados de mercancías facturados previamente
+  | '06' // Factura generada por los traslados previos
+  | '07' // CFDI por aplicación de anticipo
+  | '08' // Factura generada por pagos en parcialidades
+  | '09'; // Factura generada por pagos diferidos
+
+/**
+ * Formas de pago
+ */
+export type FormaPago =
+  | '01' // Efectivo
+  | '02' // Cheque nominativo
+  | '03' // Transferencia electrónica de fondos
+  | '04' // Tarjeta de crédito
+  | '05' // Monedero electrónico
+  | '06' // Dinero electrónico
+  | '08' // Vales de despensa
+  | '12' // Dación en pago
+  | '13' // Pago por subrogación
+  | '14' // Pago por consignación
+  | '15' // Condonación
+  | '17' // Compensación
+  | '23' // Novación
+  | '24' // Confusión
+  | '25' // Remisión de deuda
+  | '26' // Prescripción o caducidad
+  | '27' // A satisfacción del acreedor
+  | '28' // Tarjeta de débito
+  | '29' // Tarjeta de servicios
+  | '30' // Aplicación de anticipos
+  | '31' // Intermediario pagos
+  | '99'; // Por definir
+
+/**
+ * Métodos de pago
+ */
+export type MetodoPago = 'PUE' | 'PPD';
+
+/**
+ * Uso del CFDI
+ */
+export type UsoCFDI =
+  | 'G01' // Adquisición de mercancías
+  | 'G02' // Devoluciones, descuentos o bonificaciones
+  | 'G03' // Gastos en general
+  | 'I01' // Construcciones
+  | 'I02' // Mobiliario y equipo de oficina por inversiones
+  | 'I03' // Equipo de transporte
+  | 'I04' // Equipo de cómputo y accesorios
+  | 'I05' // Dados, troqueles, moldes, matrices y herramental
+  | 'I06' // Comunicaciones telefónicas
+  | 'I07' // Comunicaciones satelitales
+  | 'I08' // Otra maquinaria y equipo
+  | 'D01' // Honorarios médicos, dentales y gastos hospitalarios
+  | 'D02' // Gastos médicos por incapacidad o discapacidad
+  | 'D03' // Gastos funerales
+  | 'D04' // Donativos
+  | 'D05' // Intereses reales efectivamente pagados por créditos hipotecarios
+  | 'D06' // Aportaciones voluntarias al SAR
+  | 'D07' // Primas por seguros de gastos médicos
+  | 'D08' // Gastos de transportación escolar obligatoria
+  | 'D09' // Depósitos en cuentas para el ahorro, primas de pensiones
+  | 'D10' // Pagos por servicios educativos
+  | 'S01' // Sin efectos fiscales
+  | 'CP01' // Pagos
+  | 'CN01'; // Nómina
+
+/**
+ * Régimen fiscal
+ */
+export type RegimenFiscal =
+  | '601' // General de Ley Personas Morales
+  | '603' // Personas Morales con Fines no Lucrativos
+  | '605' // Sueldos y Salarios e Ingresos Asimilados a Salarios
+  | '606' // Arrendamiento
+  | '607' // Régimen de Enajenación o Adquisición de Bienes
+  | '608' // Demás ingresos
+  | '609' // Consolidación
+  | '610' // Residentes en el Extranjero sin Establecimiento Permanente en México
+  | '611' // Ingresos por Dividendos (socios y accionistas)
+  | '612' // Personas Físicas con Actividades Empresariales y Profesionales
+  | '614' // Ingresos por intereses
+  | '615' // Régimen de los ingresos por obtención de premios
+  | '616' // Sin obligaciones fiscales
+  | '620' // Sociedades Cooperativas de Producción que optan por diferir sus ingresos
+  | '621' // Incorporación Fiscal
+  | '622' // Actividades Agrícolas, Ganaderas, Silvícolas y Pesqueras
+  | '623' // Opcional para Grupos de Sociedades
+  | '624' // Coordinados
+  | '625' // Régimen de las Actividades Empresariales con ingresos a través de Plataformas Tecnológicas
+  | '626'; // Régimen Simplificado de Confianza
+
+/**
+ * Tipos de impuesto
+ */
+export type TipoImpuesto =
+  | '001' // ISR
+  | '002' // IVA
+  | '003'; // IEPS
+
+/**
+ * Tipos de factor
+ */
+export type TipoFactor = 'Tasa' | 'Cuota' | 'Exento';
+
+/**
+ * Objeto de impuesto
+ */
+export type ObjetoImp =
+  | '01' // No objeto de impuesto
+  | '02' // Sí objeto de impuesto
+  | '03' // Sí objeto del impuesto y no obligado al desglose
+  | '04'; // Sí objeto del impuesto y no causa impuesto
+
+/**
+ * Exportación
+ */
+export type Exportacion =
+  | '01' // No aplica
+  | '02' // Definitiva
+  | '03' // Temporal
+  | '04'; // Definitiva con clave distinta a A1
+
+/**
+ * Moneda
+ */
+export type Moneda = 'MXN' | 'USD' | 'EUR' | string;
+
+// ============================================================================
+// Interfaces principales
+// ============================================================================
+
+/**
+ * Información del emisor del CFDI
+ */
+export interface Emisor {
+  Rfc: string;
+  Nombre: string;
+  RegimenFiscal: RegimenFiscal;
+  FacAtrAdquirente?: string;
+}
+
+/**
+ * Información del receptor del CFDI
+ */
+export interface Receptor {
+  Rfc: string;
+  Nombre: string;
+  DomicilioFiscalReceptor: string;
+  RegimenFiscalReceptor: RegimenFiscal;
+  UsoCFDI: UsoCFDI;
+  ResidenciaFiscal?: string;
+  NumRegIdTrib?: string;
+}
+
+/**
+ * Impuesto trasladado
+ */
+export interface Traslado {
+  Base: number;
+  Impuesto: TipoImpuesto;
+  TipoFactor: TipoFactor;
+  TasaOCuota?: number;
+  Importe?: number;
+}
+
+/**
+ * Impuesto retenido
+ */
+export interface Retencion {
+  Base: number;
+  Impuesto: TipoImpuesto;
+  TipoFactor: TipoFactor;
+  TasaOCuota: number;
+  Importe: number;
+}
+
+/**
+ * Impuestos de un concepto
+ */
+export interface ImpuestosConcepto {
+  Traslados?: Traslado[];
+  Retenciones?: Retencion[];
+}
+
+/**
+ * Información aduanera
+ */
+export interface InformacionAduanera {
+  NumeroPedimento: string;
+}
+
+/**
+ * Cuenta predial
+ */
+export interface CuentaPredial {
+  Numero: string;
+}
+
+/**
+ * Parte de un concepto
+ */
+export interface Parte {
+  ClaveProdServ: string;
+  NoIdentificacion?: string;
+  Cantidad: number;
+  Unidad?: string;
+  Descripcion: string;
+  ValorUnitario?: number;
+  Importe?: number;
+  InformacionAduanera?: InformacionAduanera[];
+}
+
+/**
+ * ACuentaTerceros
+ */
+export interface ACuentaTerceros {
+  RfcACuentaTerceros: string;
+  NombreACuentaTerceros: string;
+  RegimenFiscalACuentaTerceros: RegimenFiscal;
+  DomicilioFiscalACuentaTerceros: string;
+}
+
+/**
+ * Concepto del CFDI
+ */
+export interface Concepto {
+  ClaveProdServ: string;
+  NoIdentificacion?: string;
+  Cantidad: number;
+  ClaveUnidad: string;
+  Unidad?: string;
+  Descripcion: string;
+  ValorUnitario: number;
+  Importe: number;
+  Descuento?: number;
+  ObjetoImp: ObjetoImp;
+  Impuestos?: ImpuestosConcepto;
+  ACuentaTerceros?: ACuentaTerceros;
+  InformacionAduanera?: InformacionAduanera[];
+  CuentaPredial?: CuentaPredial[];
+  Parte?: Parte[];
+}
+
+/**
+ * Impuestos del comprobante
+ */
+export interface Impuestos {
+  TotalImpuestosRetenidos?: number;
+  TotalImpuestosTrasladados?: number;
+  Retenciones?: Array<{
+    Impuesto: TipoImpuesto;
+    Importe: number;
+  }>;
+  Traslados?: Array<{
+    Base: number;
+    Impuesto: TipoImpuesto;
+    TipoFactor: TipoFactor;
+    TasaOCuota?: number;
+    Importe?: number;
+  }>;
+}
+
+/**
+ * CFDI relacionado
+ */
+export interface CfdiRelacionado {
+  UUID: string;
+}
+
+/**
+ * CFDIs relacionados
+ */
+export interface CfdiRelacionados {
+  TipoRelacion: TipoRelacion;
+  CfdiRelacionado: CfdiRelacionado[];
+}
+
+// ============================================================================
+// Complemento de Pago
+// ============================================================================
+
+/**
+ * Documento relacionado en un pago
+ */
+export interface DoctoRelacionado {
+  IdDocumento: string;
+  Serie?: string;
+  Folio?: string;
+  MonedaDR: Moneda;
+  EquivalenciaDR?: number;
+  NumParcialidad?: number;
+  ImpSaldoAnt?: number;
+  ImpPagado?: number;
+  ImpSaldoInsoluto?: number;
+  ObjetoImpDR?: ObjetoImp;
+  ImpuestosDR?: {
+    RetencionesDR?: Array<{
+      BaseDR: number;
+      ImpuestoDR: TipoImpuesto;
+      TipoFactorDR: TipoFactor;
+      TasaOCuotaDR: number;
+      ImporteDR: number;
+    }>;
+    TrasladosDR?: Array<{
+      BaseDR: number;
+      ImpuestoDR: TipoImpuesto;
+      TipoFactorDR: TipoFactor;
+      TasaOCuotaDR?: number;
+      ImporteDR?: number;
+    }>;
+  };
+}
+
+/**
+ * Pago individual
+ */
+export interface Pago {
+  FechaPago: string;
+  FormaDePagoP: FormaPago;
+  MonedaP: Moneda;
+  TipoCambioP?: number;
+  Monto: number;
+  NumOperacion?: string;
+  RfcEmisorCtaOrd?: string;
+  NomBancoOrdExt?: string;
+  CtaOrdenante?: string;
+  RfcEmisorCtaBen?: string;
+  CtaBeneficiario?: string;
+  TipoCadPago?: '01';
+  CertPago?: string;
+  CadPago?: string;
+  SelloPago?: string;
+  DoctoRelacionado: DoctoRelacionado[];
+  ImpuestosP?: {
+    RetencionesP?: Array<{
+      ImpuestoP: TipoImpuesto;
+      ImporteP: number;
+    }>;
+    TrasladosP?: Array<{
+      BaseP: number;
+      ImpuestoP: TipoImpuesto;
+      TipoFactorP: TipoFactor;
+      TasaOCuotaP?: number;
+      ImporteP?: number;
+    }>;
+  };
+}
+
+/**
+ * Totales del complemento de pagos
+ */
+export interface TotalesPago {
+  TotalRetencionesIVA?: number;
+  TotalRetencionesISR?: number;
+  TotalRetencionesIEPS?: number;
+  TotalTrasladosBaseIVA16?: number;
+  TotalTrasladosImpuestoIVA16?: number;
+  TotalTrasladosBaseIVA8?: number;
+  TotalTrasladosImpuestoIVA8?: number;
+  TotalTrasladosBaseIVA0?: number;
+  TotalTrasladosImpuestoIVA0?: number;
+  TotalTrasladosBaseIVAExento?: number;
+  MontoTotalPagos: number;
+}
+
+/**
+ * Complemento de Pagos 2.0
+ */
+export interface ComplementoPago {
+  Version: '2.0';
+  Totales: TotalesPago;
+  Pago: Pago[];
+}
+
+// ============================================================================
+// Complemento de Nómina
+// ============================================================================
+
+/**
+ * Percepción de nómina
+ */
+export interface Percepcion {
+  TipoPercepcion: string;
+  Clave: string;
+  Concepto: string;
+  ImporteGravado: number;
+  ImporteExento: number;
+}
+
+/**
+ * Deducción de nómina
+ */
+export interface Deduccion {
+  TipoDeduccion: string;
+  Clave: string;
+  Concepto: string;
+  Importe: number;
+}
+
+/**
+ * Otro pago de nómina
+ */
+export interface OtroPago {
+  TipoOtroPago: string;
+  Clave: string;
+  Concepto: string;
+  Importe: number;
+  SubsidioAlEmpleo?: {
+    SubsidioCausado: number;
+  };
+  CompensacionSaldosAFavor?: {
+    SaldoAFavor: number;
+    Ano: number;
+    RemanenteSalFav: number;
+  };
+}
+
+/**
+ * Incapacidad
+ */
+export interface Incapacidad {
+  DiasIncapacidad: number;
+  TipoIncapacidad: string;
+  ImporteMonetario?: number;
+}
+
+/**
+ * Horas extra
+ */
+export interface HorasExtra {
+  Dias: number;
+  TipoHoras: 'Dobles' | 'Triples';
+  HorasExtra: number;
+  ImportePagado: number;
+}
+
+/**
+ * Receptor de nómina
+ */
+export interface ReceptorNomina {
+  Curp: string;
+  NumSeguridadSocial?: string;
+  FechaInicioRelLaboral?: string;
+  Antiguedad?: string;
+  TipoContrato: string;
+  Sindicalizado?: 'Sí' | 'No';
+  TipoJornada?: string;
+  TipoRegimen: string;
+  NumEmpleado: string;
+  Departamento?: string;
+  Puesto?: string;
+  RiesgoContratado?: string;
+  PeriodicidadPago: string;
+  Banco?: string;
+  CuentaBancaria?: string;
+  SalarioBaseCotApor?: number;
+  SalarioDiarioIntegrado?: number;
+  ClaveEntFed: string;
+}
+
+/**
+ * Emisor de nómina
+ */
+export interface EmisorNomina {
+  Curp?: string;
+  RegistroPatronal?: string;
+  RfcPatronOrigen?: string;
+  EntidadSNCF?: {
+    OrigenRecurso: string;
+    MontoRecursoPropio?: number;
+  };
+}
+
+/**
+ * Complemento de Nómina 1.2
+ */
+export interface ComplementoNomina {
+  Version: '1.2';
+  TipoNomina: 'O' | 'E';
+  FechaPago: string;
+  FechaInicialPago: string;
+  FechaFinalPago: string;
+  NumDiasPagados: number;
+  TotalPercepciones?: number;
+  TotalDeducciones?: number;
+  TotalOtrosPagos?: number;
+  Emisor?: EmisorNomina;
+  Receptor: ReceptorNomina;
+  Percepciones?: {
+    TotalSueldos?: number;
+    TotalSeparacionIndemnizacion?: number;
+    TotalJubilacionPensionRetiro?: number;
+    TotalGravado: number;
+    TotalExento: number;
+    Percepcion: Percepcion[];
+  };
+  Deducciones?: {
+    TotalOtrasDeducciones?: number;
+    TotalImpuestosRetenidos?: number;
+    Deduccion: Deduccion[];
+  };
+  OtrosPagos?: {
+    OtroPago: OtroPago[];
+  };
+  Incapacidades?: {
+    Incapacidad: Incapacidad[];
+  };
+  HorasExtras?: {
+    HorasExtra: HorasExtra[];
+  };
+}
+
+// ============================================================================
+// Timbre Fiscal Digital
+// ============================================================================
+
+/**
+ * Timbre Fiscal Digital
+ */
+export interface TimbreFiscalDigital {
+  Version: '1.1';
+  UUID: string;
+  FechaTimbrado: string;
+  RfcProvCertif: string;
+  Leyenda?: string;
+  SelloCFD: string;
+  NoCertificadoSAT: string;
+  SelloSAT: string;
+}
+
+// ============================================================================
+// CFDI Completo
+// ============================================================================
+
+/**
+ * Estructura completa del CFDI 4.0
+ */
+export interface CFDI {
+  // Atributos requeridos
+  Version: '4.0';
+  Serie?: string;
+  Folio?: string;
+  Fecha: string;
+  Sello: string;
+  FormaPago?: FormaPago;
+  NoCertificado: string;
+  Certificado: string;
+  CondicionesDePago?: string;
+  SubTotal: number;
+  Descuento?: number;
+  Moneda: Moneda;
+  TipoCambio?: number;
+  Total: number;
+  TipoDeComprobante: TipoComprobante;
+  Exportacion: Exportacion;
+  MetodoPago?: MetodoPago;
+  LugarExpedicion: string;
+  Confirmacion?: string;
+
+  // Nodos hijos
+  InformacionGlobal?: {
+    Periodicidad: string;
+    Meses: string;
+    Ano: number;
+  };
+  CfdiRelacionados?: CfdiRelacionados[];
+  Emisor: Emisor;
+  Receptor: Receptor;
+  Conceptos: Concepto[];
+  Impuestos?: Impuestos;
+
+  // Complementos
+  Complemento?: {
+    TimbreFiscalDigital?: TimbreFiscalDigital;
+    Pagos?: ComplementoPago;
+    Nomina?: ComplementoNomina;
+    [key: string]: unknown;
+  };
+
+  // Addenda (opcional)
+  Addenda?: unknown;
+}
+
+// ============================================================================
+// Tipos para el servicio SAT
+// ============================================================================
+
+/**
+ * Tipo de solicitud de descarga
+ */
+export type TipoSolicitud = 'CFDI' | 'Metadata';
+
+/**
+ * Tipo de comprobante para descarga
+ */
+export type TipoComprobanteDescarga = 'emitidos' | 'recibidos';
+
+/**
+ * Estado de la solicitud de descarga
+ */
+export type EstadoSolicitud =
+  | '1' // Aceptada
+  | '2' // En proceso
+  | '3' // Terminada
+  | '4' // Error
+  | '5'; // Rechazada
+
+/**
+ * Códigos de estado del SAT
+ */
+export interface CodigoEstadoSAT {
+  codigo: string;
+  mensaje: string;
+}
+
+/**
+ * Respuesta de autenticación
+ */
+export interface AuthResponse {
+  token: string;
+  expiresAt: Date;
+}
+
+/**
+ * Solicitud de descarga
+ */
+export interface SolicitudDescarga {
+  rfcSolicitante: string;
+  fechaInicio: Date;
+  fechaFin: Date;
+  tipoSolicitud: TipoSolicitud;
+  tipoComprobante?: TipoComprobante;
+  rfcEmisor?: string;
+  rfcReceptor?: string;
+  complemento?: string;
+  estadoComprobante?: '0' | '1'; // 0: Cancelado, 1: Vigente
+  rfcACuentaTerceros?: string;
+}
+
+/**
+ * Respuesta de solicitud de descarga
+ */
+export interface SolicitudDescargaResponse {
+  idSolicitud: string;
+  codEstatus: string;
+  mensaje: string;
+}
+
+/**
+ * Respuesta de verificación de descarga
+ */
+export interface VerificacionDescargaResponse {
+  codEstatus: string;
+  estadoSolicitud: EstadoSolicitud;
+  codigoEstadoSolicitud: string;
+  numeroCFDIs: number;
+  mensaje: string;
+  paquetes: string[];
+}
+
+/**
+ * Respuesta de descarga de paquete
+ */
+export interface DescargaPaqueteResponse {
+  codEstatus: string;
+  mensaje: string;
+  paquete: Buffer;
+}
+
+/**
+ * Información del certificado
+ */
+export interface CertificateInfo {
+  serialNumber: string;
+  subject: {
+    rfc: string;
+    nombre: string;
+    email?: string;
+  };
+  issuer: {
+    cn: string;
+    o: string;
+  };
+  validFrom: Date;
+  validTo: Date;
+  isValid: boolean;
+}
+
+/**
+ * Resultado de validación de FIEL
+ */
+export interface FIELValidationResult {
+  isValid: boolean;
+  certificateInfo?: CertificateInfo;
+  error?: string;
+}
+
+/**
+ * CFDI parseado con metadata
+ */
+export interface CFDIParsed {
+  cfdi: CFDI;
+  xml: string;
+  uuid: string;
+  fechaTimbrado: Date;
+  rfcEmisor: string;
+  rfcReceptor: string;
+  total: number;
+  tipoComprobante: TipoComprobante;
+}
+
+/**
+ * Resultado de sincronización
+ */
+export interface SyncResult {
+  success: boolean;
+  totalProcessed: number;
+  totalSaved: number;
+  totalErrors: number;
+  errors: Array<{
+    uuid?: string;
+    error: string;
+  }>;
+  requestId?: string;
+  paquetes?: string[];
+}
+
+/**
+ * Opciones de sincronización
+ */
+export interface SyncOptions {
+  tenantId: string;
+  dateFrom: Date;
+  dateTo: Date;
+  tipoComprobante?: TipoComprobanteDescarga;
+  tipoSolicitud?: TipoSolicitud;
+  complemento?: string;
+}
+
+/**
+ * Errores específicos del SAT
+ */
+export class SATError extends Error {
+  constructor(
+    message: string,
+    public readonly codigo: string,
+    public readonly detalles?: string
+  ) {
+    super(message);
+    this.name = 'SATError';
+  }
+}
+
+/**
+ * Error de autenticación con SAT
+ */
+export class SATAuthError extends SATError {
+  constructor(message: string, codigo: string = 'AUTH_ERROR') {
+    super(message, codigo);
+    this.name = 'SATAuthError';
+  }
+}
+
+/**
+ * Error de FIEL
+ */
+export class FIELError extends Error {
+  constructor(
+    message: string,
+    public readonly tipo: 'INVALID_CERTIFICATE' | 'INVALID_KEY' | 'PASSWORD_ERROR' | 'EXPIRED' | 'MISMATCH'
+  ) {
+    super(message);
+    this.name = 'FIELError';
+  }
+}
+
+/**
+ * Error de parsing de CFDI
+ */
+export class CFDIParseError extends Error {
+  constructor(
+    message: string,
+    public readonly campo?: string,
+    public readonly valor?: string
+  ) {
+    super(message);
+    this.name = 'CFDIParseError';
+  }
+}

apps/api/src/types/index.ts

@@ -0,0 +1,271 @@
+import { z } from 'zod';
+
+// ============================================================================
+// User & Auth Types
+// ============================================================================
+
+export interface User {
+  id: string;
+  email: string;
+  password_hash: string;
+  first_name: string;
+  last_name: string;
+  role: UserRole;
+  tenant_id: string;
+  is_active: boolean;
+  email_verified: boolean;
+  created_at: Date;
+  updated_at: Date;
+  last_login_at: Date | null;
+}
+
+export type UserRole = 'owner' | 'admin' | 'member' | 'viewer';
+
+export interface Tenant {
+  id: string;
+  name: string;
+  slug: string;
+  schema_name: string;
+  plan_id: string;
+  is_active: boolean;
+  settings: TenantSettings;
+  created_at: Date;
+  updated_at: Date;
+}
+
+export interface TenantSettings {
+  timezone: string;
+  currency: string;
+  fiscal_year_start_month: number;
+  language: string;
+}
+
+export interface Session {
+  id: string;
+  user_id: string;
+  tenant_id: string;
+  refresh_token_hash: string;
+  user_agent: string | null;
+  ip_address: string | null;
+  expires_at: Date;
+  created_at: Date;
+}
+
+// ============================================================================
+// JWT Token Types
+// ============================================================================
+
+export interface AccessTokenPayload {
+  sub: string; // user_id
+  email: string;
+  role: UserRole;
+  tenant_id: string;
+  schema_name: string;
+  type: 'access';
+}
+
+export interface RefreshTokenPayload {
+  sub: string; // user_id
+  session_id: string;
+  type: 'refresh';
+}
+
+export interface TokenPair {
+  accessToken: string;
+  refreshToken: string;
+  expiresIn: number;
+}
+
+// ============================================================================
+// Request Types
+// ============================================================================
+
+export interface AuthenticatedRequest {
+  user: AccessTokenPayload;
+  tenantSchema: string;
+}
+
+// ============================================================================
+// API Response Types
+// ============================================================================
+
+export interface ApiResponse<T = unknown> {
+  success: boolean;
+  data?: T;
+  error?: ApiError;
+  meta?: ResponseMeta;
+}
+
+export interface ApiError {
+  code: string;
+  message: string;
+  details?: Record<string, unknown>;
+  stack?: string;
+}
+
+export interface ResponseMeta {
+  page?: number;
+  limit?: number;
+  total?: number;
+  timestamp: string;
+  requestId?: string;
+}
+
+// ============================================================================
+// Validation Schemas
+// ============================================================================
+
+export const RegisterSchema = z.object({
+  email: z.string().email('Email invalido'),
+  password: z
+    .string()
+    .min(8, 'La contrasena debe tener al menos 8 caracteres')
+    .regex(
+      /^(?=.*[a-z])(?=.*[A-Z])(?=.*\d)/,
+      'La contrasena debe contener al menos una mayuscula, una minuscula y un numero'
+    ),
+  firstName: z.string().min(2, 'El nombre debe tener al menos 2 caracteres'),
+  lastName: z.string().min(2, 'El apellido debe tener al menos 2 caracteres'),
+  companyName: z.string().min(2, 'El nombre de la empresa debe tener al menos 2 caracteres'),
+  rfc: z
+    .string()
+    .regex(
+      /^[A-Z&Ñ]{3,4}\d{6}[A-Z0-9]{3}$/,
+      'RFC invalido. Formato esperado: XAXX010101XXX'
+    )
+    .optional(),
+});
+
+export const LoginSchema = z.object({
+  email: z.string().email('Email invalido'),
+  password: z.string().min(1, 'La contrasena es requerida'),
+});
+
+export const RefreshTokenSchema = z.object({
+  refreshToken: z.string().min(1, 'Refresh token es requerido'),
+});
+
+export const ResetPasswordRequestSchema = z.object({
+  email: z.string().email('Email invalido'),
+});
+
+export const ResetPasswordSchema = z.object({
+  token: z.string().min(1, 'Token es requerido'),
+  password: z
+    .string()
+    .min(8, 'La contrasena debe tener al menos 8 caracteres')
+    .regex(
+      /^(?=.*[a-z])(?=.*[A-Z])(?=.*\d)/,
+      'La contrasena debe contener al menos una mayuscula, una minuscula y un numero'
+    ),
+});
+
+export const ChangePasswordSchema = z.object({
+  currentPassword: z.string().min(1, 'Contrasena actual es requerida'),
+  newPassword: z
+    .string()
+    .min(8, 'La nueva contrasena debe tener al menos 8 caracteres')
+    .regex(
+      /^(?=.*[a-z])(?=.*[A-Z])(?=.*\d)/,
+      'La contrasena debe contener al menos una mayuscula, una minuscula y un numero'
+    ),
+});
+
+// ============================================================================
+// Inferred Types from Schemas
+// ============================================================================
+
+export type RegisterInput = z.infer<typeof RegisterSchema>;
+export type LoginInput = z.infer<typeof LoginSchema>;
+export type RefreshTokenInput = z.infer<typeof RefreshTokenSchema>;
+export type ResetPasswordRequestInput = z.infer<typeof ResetPasswordRequestSchema>;
+export type ResetPasswordInput = z.infer<typeof ResetPasswordSchema>;
+export type ChangePasswordInput = z.infer<typeof ChangePasswordSchema>;
+
+// ============================================================================
+// Error Types
+// ============================================================================
+
+export class AppError extends Error {
+  public readonly code: string;
+  public readonly statusCode: number;
+  public readonly isOperational: boolean;
+  public readonly details?: Record<string, unknown>;
+
+  constructor(
+    message: string,
+    code: string,
+    statusCode: number = 500,
+    isOperational: boolean = true,
+    details?: Record<string, unknown>
+  ) {
+    super(message);
+    this.code = code;
+    this.statusCode = statusCode;
+    this.isOperational = isOperational;
+    this.details = details;
+    Object.setPrototypeOf(this, AppError.prototype);
+    Error.captureStackTrace(this, this.constructor);
+  }
+}
+
+export class ValidationError extends AppError {
+  constructor(message: string, details?: Record<string, unknown>) {
+    super(message, 'VALIDATION_ERROR', 400, true, details);
+    Object.setPrototypeOf(this, ValidationError.prototype);
+  }
+}
+
+export class AuthenticationError extends AppError {
+  constructor(message: string = 'No autorizado') {
+    super(message, 'AUTHENTICATION_ERROR', 401, true);
+    Object.setPrototypeOf(this, AuthenticationError.prototype);
+  }
+}
+
+export class AuthorizationError extends AppError {
+  constructor(message: string = 'Acceso denegado') {
+    super(message, 'AUTHORIZATION_ERROR', 403, true);
+    Object.setPrototypeOf(this, AuthorizationError.prototype);
+  }
+}
+
+export class NotFoundError extends AppError {
+  constructor(resource: string = 'Recurso') {
+    super(`${resource} no encontrado`, 'NOT_FOUND', 404, true);
+    Object.setPrototypeOf(this, NotFoundError.prototype);
+  }
+}
+
+export class ConflictError extends AppError {
+  constructor(message: string) {
+    super(message, 'CONFLICT', 409, true);
+    Object.setPrototypeOf(this, ConflictError.prototype);
+  }
+}
+
+export class RateLimitError extends AppError {
+  constructor(message: string = 'Demasiadas solicitudes') {
+    super(message, 'RATE_LIMIT_EXCEEDED', 429, true);
+    Object.setPrototypeOf(this, RateLimitError.prototype);
+  }
+}
+
+export class DatabaseError extends AppError {
+  constructor(message: string = 'Error de base de datos') {
+    super(message, 'DATABASE_ERROR', 500, false);
+    Object.setPrototypeOf(this, DatabaseError.prototype);
+  }
+}
+
+export class ExternalServiceError extends AppError {
+  constructor(service: string, message?: string) {
+    super(
+      message || `Error al comunicarse con ${service}`,
+      'EXTERNAL_SERVICE_ERROR',
+      502,
+      true
+    );
+    Object.setPrototypeOf(this, ExternalServiceError.prototype);
+  }
+}

apps/api/src/utils/asyncHandler.ts

@@ -0,0 +1,55 @@
+import { Request, Response, NextFunction, RequestHandler } from 'express';
+
+/**
+ * Wrapper for async route handlers that automatically catches errors
+ * and passes them to the next middleware (error handler).
+ *
+ * @example
+ * router.get('/users', asyncHandler(async (req, res) => {
+ *   const users = await userService.getAll();
+ *   res.json(users);
+ * }));
+ */
+export const asyncHandler = <T = void>(
+  fn: (req: Request, res: Response, next: NextFunction) => Promise<T>
+): RequestHandler => {
+  return (req: Request, res: Response, next: NextFunction) => {
+    Promise.resolve(fn(req, res, next)).catch(next);
+  };
+};
+
+/**
+ * Wrapper for async route handlers that includes typed request body
+ *
+ * @example
+ * router.post('/users', asyncHandlerTyped<CreateUserInput>(async (req, res) => {
+ *   const user = await userService.create(req.body);
+ *   res.json(user);
+ * }));
+ */
+export const asyncHandlerTyped = <TBody = unknown, TParams = unknown, TQuery = unknown>(
+  fn: (
+    req: Request<TParams, unknown, TBody, TQuery>,
+    res: Response,
+    next: NextFunction
+  ) => Promise<void>
+): RequestHandler => {
+  return (req: Request, res: Response, next: NextFunction) => {
+    Promise.resolve(fn(req as Request<TParams, unknown, TBody, TQuery>, res, next)).catch(next);
+  };
+};
+
+/**
+ * Wraps multiple middleware functions and ensures errors are properly caught
+ */
+export const asyncMiddleware = (
+  ...middlewares: Array<(req: Request, res: Response, next: NextFunction) => Promise<void> | void>
+): RequestHandler[] => {
+  return middlewares.map((middleware) => {
+    return (req: Request, res: Response, next: NextFunction) => {
+      Promise.resolve(middleware(req, res, next)).catch(next);
+    };
+  });
+};
+
+export default asyncHandler;

apps/api/src/utils/index.ts

@@ -0,0 +1,3 @@
+// Utils exports
+export { logger, httpLogger, createContextLogger, auditLog } from './logger.js';
+export { asyncHandler, asyncHandlerTyped, asyncMiddleware } from './asyncHandler.js';

apps/api/src/utils/logger.ts

@@ -0,0 +1,147 @@
+import winston from 'winston';
+import { config } from '../config/index.js';
+
+// ============================================================================
+// Custom Log Formats
+// ============================================================================
+
+const { combine, timestamp, printf, colorize, errors, json } = winston.format;
+
+// Simple format for development
+const simpleFormat = printf(({ level, message, timestamp, ...metadata }) => {
+  let msg = `${timestamp} [${level}]: ${message}`;
+
+  if (Object.keys(metadata).length > 0) {
+    // Filter out Symbol properties and internal winston properties
+    const filteredMeta = Object.entries(metadata).reduce((acc, [key, value]) => {
+      if (!key.startsWith('Symbol') && key !== 'splat') {
+        acc[key] = value;
+      }
+      return acc;
+    }, {} as Record<string, unknown>);
+
+    if (Object.keys(filteredMeta).length > 0) {
+      msg += ` ${JSON.stringify(filteredMeta)}`;
+    }
+  }
+
+  return msg;
+});
+
+// JSON format for production
+const jsonFormat = combine(
+  timestamp({ format: 'YYYY-MM-DD HH:mm:ss.SSS' }),
+  errors({ stack: true }),
+  json()
+);
+
+// Development format with colors
+const devFormat = combine(
+  colorize({ all: true }),
+  timestamp({ format: 'YYYY-MM-DD HH:mm:ss' }),
+  errors({ stack: true }),
+  simpleFormat
+);
+
+// ============================================================================
+// Create Logger Instance
+// ============================================================================
+
+const transports: winston.transport[] = [
+  new winston.transports.Console({
+    format: config.logging.format === 'json' ? jsonFormat : devFormat,
+  }),
+];
+
+// Add file transports in production
+if (config.isProduction) {
+  transports.push(
+    new winston.transports.File({
+      filename: 'logs/error.log',
+      level: 'error',
+      format: jsonFormat,
+      maxsize: 5242880, // 5MB
+      maxFiles: 5,
+    }),
+    new winston.transports.File({
+      filename: 'logs/combined.log',
+      format: jsonFormat,
+      maxsize: 5242880, // 5MB
+      maxFiles: 5,
+    })
+  );
+}
+
+export const logger = winston.createLogger({
+  level: config.logging.level,
+  defaultMeta: {
+    service: 'horux-api',
+    version: process.env.npm_package_version || '0.1.0',
+  },
+  transports,
+  exitOnError: false,
+});
+
+// ============================================================================
+// HTTP Request Logger
+// ============================================================================
+
+export const httpLogger = {
+  write: (message: string) => {
+    logger.http(message.trim());
+  },
+};
+
+// ============================================================================
+// Utility Functions
+// ============================================================================
+
+export interface LogContext {
+  requestId?: string;
+  userId?: string;
+  tenantId?: string;
+  action?: string;
+  resource?: string;
+  [key: string]: unknown;
+}
+
+export const createContextLogger = (context: LogContext) => {
+  return {
+    error: (message: string, meta?: Record<string, unknown>) =>
+      logger.error(message, { ...context, ...meta }),
+    warn: (message: string, meta?: Record<string, unknown>) =>
+      logger.warn(message, { ...context, ...meta }),
+    info: (message: string, meta?: Record<string, unknown>) =>
+      logger.info(message, { ...context, ...meta }),
+    http: (message: string, meta?: Record<string, unknown>) =>
+      logger.http(message, { ...context, ...meta }),
+    verbose: (message: string, meta?: Record<string, unknown>) =>
+      logger.verbose(message, { ...context, ...meta }),
+    debug: (message: string, meta?: Record<string, unknown>) =>
+      logger.debug(message, { ...context, ...meta }),
+  };
+};
+
+// ============================================================================
+// Audit Logger for Security Events
+// ============================================================================
+
+export const auditLog = (
+  action: string,
+  userId: string | null,
+  tenantId: string | null,
+  details: Record<string, unknown>,
+  success: boolean = true
+) => {
+  logger.info('AUDIT', {
+    type: 'audit',
+    action,
+    userId,
+    tenantId,
+    success,
+    details,
+    timestamp: new Date().toISOString(),
+  });
+};
+
+export default logger;

apps/api/tsconfig.json

@@ -0,0 +1,34 @@
+{
+  "compilerOptions": {
+    "target": "ES2022",
+    "module": "NodeNext",
+    "moduleResolution": "NodeNext",
+    "lib": ["ES2022"],
+    "outDir": "./dist",
+    "rootDir": "./src",
+    "strict": true,
+    "esModuleInterop": true,
+    "skipLibCheck": true,
+    "forceConsistentCasingInFileNames": true,
+    "resolveJsonModule": true,
+    "declaration": true,
+    "declarationMap": true,
+    "sourceMap": true,
+    "noImplicitAny": true,
+    "noImplicitReturns": true,
+    "noImplicitThis": true,
+    "noUnusedLocals": true,
+    "noUnusedParameters": true,
+    "exactOptionalPropertyTypes": false,
+    "noFallthroughCasesInSwitch": true,
+    "useUnknownInCatchVariables": true,
+    "noUncheckedIndexedAccess": true,
+    "baseUrl": "./src",
+    "paths": {
+      "@/*": ["./*"]
+    },
+    "typeRoots": ["./node_modules/@types", "./src/types"]
+  },
+  "include": ["src/**/*"],
+  "exclude": ["node_modules", "dist"]
+}

apps/web/next.config.js

@@ -0,0 +1,40 @@
+/** @type {import('next').NextConfig} */
+const nextConfig = {
+  reactStrictMode: true,
+  transpilePackages: ['@horux/shared', '@horux/ui'],
+  experimental: {
+    serverActions: {
+      bodySizeLimit: '2mb',
+    },
+  },
+  images: {
+    remotePatterns: [
+      {
+        protocol: 'https',
+        hostname: '*.githubusercontent.com',
+      },
+      {
+        protocol: 'https',
+        hostname: 'avatars.githubusercontent.com',
+      },
+    ],
+  },
+  async redirects() {
+    return [];
+  },
+  async headers() {
+    return [
+      {
+        source: '/api/:path*',
+        headers: [
+          { key: 'Access-Control-Allow-Credentials', value: 'true' },
+          { key: 'Access-Control-Allow-Origin', value: '*' },
+          { key: 'Access-Control-Allow-Methods', value: 'GET,DELETE,PATCH,POST,PUT' },
+          { key: 'Access-Control-Allow-Headers', value: 'Accept, Accept-Version, Content-Length, Content-MD5, Content-Type, Date, Authorization' },
+        ],
+      },
+    ];
+  },
+};
+
+module.exports = nextConfig;

apps/web/package.json

@@ -0,0 +1,40 @@
+{
+  "name": "@horux/web",
+  "version": "0.1.0",
+  "private": true,
+  "description": "Horux Strategy Frontend",
+  "scripts": {
+    "dev": "next dev",
+    "build": "next build",
+    "start": "next start",
+    "lint": "next lint",
+    "lint:fix": "next lint --fix",
+    "typecheck": "tsc --noEmit",
+    "clean": "rm -rf .next node_modules"
+  },
+  "dependencies": {
+    "@horux/shared": "workspace:*",
+    "@horux/ui": "workspace:*",
+    "next": "14.1.0",
+    "react": "^18.2.0",
+    "react-dom": "^18.2.0",
+    "zustand": "^4.5.0",
+    "recharts": "^2.10.4",
+    "lucide-react": "^0.312.0",
+    "clsx": "^2.1.0",
+    "tailwind-merge": "^2.2.0",
+    "date-fns": "^3.3.0",
+    "zod": "^3.22.4"
+  },
+  "devDependencies": {
+    "@types/node": "^20.11.0",
+    "@types/react": "^18.2.48",
+    "@types/react-dom": "^18.2.18",
+    "autoprefixer": "^10.4.17",
+    "eslint": "^8.56.0",
+    "eslint-config-next": "14.1.0",
+    "postcss": "^8.4.33",
+    "tailwindcss": "^3.4.1",
+    "typescript": "^5.3.3"
+  }
+}

apps/web/postcss.config.js

@@ -0,0 +1,6 @@
+module.exports = {
+  plugins: {
+    tailwindcss: {},
+    autoprefixer: {},
+  },
+};

apps/web/src/app/(auth)/layout.tsx

@@ -0,0 +1,156 @@
+'use client';
+
+import React, { useEffect } from 'react';
+import Link from 'next/link';
+import { useRouter } from 'next/navigation';
+import { useAuthStore } from '@/stores/auth.store';
+
+/**
+ * Auth Layout
+ *
+ * Layout para las paginas de autenticacion (login, register).
+ * Redirige a dashboard si el usuario ya esta autenticado.
+ */
+export default function AuthLayout({
+  children,
+}: {
+  children: React.ReactNode;
+}) {
+  const router = useRouter();
+  const { isAuthenticated, isInitialized, checkAuth } = useAuthStore();
+
+  useEffect(() => {
+    checkAuth();
+  }, [checkAuth]);
+
+  useEffect(() => {
+    if (isInitialized && isAuthenticated) {
+      router.replace('/dashboard');
+    }
+  }, [isAuthenticated, isInitialized, router]);
+
+  // Si esta autenticado, no renderizar nada mientras redirige
+  if (isAuthenticated) {
+    return null;
+  }
+
+  return (
+    <div className="min-h-screen flex">
+      {/* Left Panel - Branding */}
+      <div className="hidden lg:flex lg:w-1/2 xl:w-2/5 bg-horux-gradient-dark relative overflow-hidden">
+        {/* Background Pattern */}
+        <div className="absolute inset-0 opacity-10">
+          <div
+            className="absolute inset-0"
+            style={{
+              backgroundImage: `url("data:image/svg+xml,%3Csvg width='60' height='60' viewBox='0 0 60 60' xmlns='http://www.w3.org/2000/svg'%3E%3Cg fill='none' fill-rule='evenodd'%3E%3Cg fill='%23ffffff' fill-opacity='0.4'%3E%3Cpath d='M36 34v-4h-2v4h-4v2h4v4h2v-4h4v-2h-4zm0-30V0h-2v4h-4v2h4v4h2V6h4V4h-4zM6 34v-4H4v4H0v2h4v4h2v-4h4v-2H6zM6 4V0H4v4H0v2h4v4h2V6h4V4H6z'/%3E%3C/g%3E%3C/g%3E%3C/svg%3E")`,
+            }}
+          />
+        </div>
+
+        {/* Content */}
+        <div className="relative z-10 flex flex-col justify-between p-8 lg:p-12">
+          {/* Logo */}
+          <Link href="/" className="flex items-center gap-3">
+            <div className="w-12 h-12 rounded-xl bg-white/10 backdrop-blur flex items-center justify-center">
+              <span className="text-2xl font-bold text-white">H</span>
+            </div>
+            <span className="text-2xl font-bold text-white">Horux Strategy</span>
+          </Link>
+
+          {/* Main Content */}
+          <div className="space-y-6">
+            <h1 className="text-4xl xl:text-5xl font-bold text-white leading-tight">
+              Trading Algoritmico
+              <br />
+              <span className="text-primary-300">Inteligente</span>
+            </h1>
+            <p className="text-lg text-primary-100/80 max-w-md">
+              Automatiza tus estrategias de inversion con inteligencia artificial
+              y maximiza tus ganancias en el mercado de criptomonedas.
+            </p>
+
+            {/* Features */}
+            <div className="space-y-4 pt-4">
+              <FeatureItem
+                title="Estrategias Automatizadas"
+                description="Ejecuta operaciones 24/7 sin intervencion manual"
+              />
+              <FeatureItem
+                title="Analisis en Tiempo Real"
+                description="Monitorea el mercado y toma decisiones informadas"
+              />
+              <FeatureItem
+                title="Gestion de Riesgo"
+                description="Protege tu capital con limites inteligentes"
+              />
+            </div>
+          </div>
+
+          {/* Footer */}
+          <div className="text-primary-200/60 text-sm">
+            &copy; {new Date().getFullYear()} Horux Strategy. Todos los derechos reservados.
+          </div>
+        </div>
+
+        {/* Decorative Elements */}
+        <div className="absolute -bottom-32 -right-32 w-96 h-96 rounded-full bg-primary-500/20 blur-3xl" />
+        <div className="absolute -top-32 -left-32 w-96 h-96 rounded-full bg-primary-400/10 blur-3xl" />
+      </div>
+
+      {/* Right Panel - Auth Form */}
+      <div className="flex-1 flex items-center justify-center p-4 sm:p-6 lg:p-8 bg-slate-50 dark:bg-slate-950">
+        <div className="w-full max-w-md">
+          {/* Mobile Logo */}
+          <div className="lg:hidden mb-8 text-center">
+            <Link href="/" className="inline-flex items-center gap-3">
+              <div className="w-10 h-10 rounded-xl bg-horux-gradient flex items-center justify-center">
+                <span className="text-xl font-bold text-white">H</span>
+              </div>
+              <span className="text-xl font-bold text-slate-900 dark:text-white">
+                Horux Strategy
+              </span>
+            </Link>
+          </div>
+
+          {children}
+        </div>
+      </div>
+    </div>
+  );
+}
+
+/**
+ * Feature Item Component
+ */
+function FeatureItem({
+  title,
+  description,
+}: {
+  title: string;
+  description: string;
+}) {
+  return (
+    <div className="flex items-start gap-3">
+      <div className="flex-shrink-0 w-6 h-6 rounded-full bg-primary-400/20 flex items-center justify-center mt-0.5">
+        <svg
+          className="w-4 h-4 text-primary-300"
+          fill="none"
+          viewBox="0 0 24 24"
+          stroke="currentColor"
+        >
+          <path
+            strokeLinecap="round"
+            strokeLinejoin="round"
+            strokeWidth={2}
+            d="M5 13l4 4L19 7"
+          />
+        </svg>
+      </div>
+      <div>
+        <h3 className="text-white font-medium">{title}</h3>
+        <p className="text-primary-200/70 text-sm">{description}</p>
+      </div>
+    </div>
+  );
+}

apps/web/src/app/(auth)/login/page.tsx

@@ -0,0 +1,257 @@
+'use client';
+
+import React, { useState } from 'react';
+import Link from 'next/link';
+import { useRouter } from 'next/navigation';
+import { useAuthStore } from '@/stores/auth.store';
+import { Button } from '@/components/ui/Button';
+import { Input } from '@/components/ui/Input';
+import { Mail, Lock, AlertCircle } from 'lucide-react';
+
+/**
+ * Login Page
+ *
+ * Pagina de inicio de sesion con formulario de email y password.
+ */
+export default function LoginPage() {
+  const router = useRouter();
+  const { login, isLoading, error, clearError } = useAuthStore();
+
+  const [formData, setFormData] = useState({
+    email: '',
+    password: '',
+    remember: false,
+  });
+
+  const [validationErrors, setValidationErrors] = useState<{
+    email?: string;
+    password?: string;
+  }>({});
+
+  // Handle input change
+  const handleChange = (e: React.ChangeEvent<HTMLInputElement>) => {
+    const { name, value, type, checked } = e.target;
+    setFormData((prev) => ({
+      ...prev,
+      [name]: type === 'checkbox' ? checked : value,
+    }));
+
+    // Clear validation error on change
+    if (validationErrors[name as keyof typeof validationErrors]) {
+      setValidationErrors((prev) => ({ ...prev, [name]: undefined }));
+    }
+
+    // Clear API error on change
+    if (error) {
+      clearError();
+    }
+  };
+
+  // Validate form
+  const validate = (): boolean => {
+    const errors: typeof validationErrors = {};
+
+    if (!formData.email) {
+      errors.email = 'El email es requerido';
+    } else if (!/^[^\s@]+@[^\s@]+\.[^\s@]+$/.test(formData.email)) {
+      errors.email = 'Email invalido';
+    }
+
+    if (!formData.password) {
+      errors.password = 'La contrasena es requerida';
+    } else if (formData.password.length < 6) {
+      errors.password = 'La contrasena debe tener al menos 6 caracteres';
+    }
+
+    setValidationErrors(errors);
+    return Object.keys(errors).length === 0;
+  };
+
+  // Handle submit
+  const handleSubmit = async (e: React.FormEvent) => {
+    e.preventDefault();
+
+    if (!validate()) return;
+
+    try {
+      await login({
+        email: formData.email,
+        password: formData.password,
+        remember: formData.remember,
+      });
+
+      router.push('/dashboard');
+    } catch {
+      // Error is handled by the store
+    }
+  };
+
+  return (
+    <div className="space-y-6">
+      {/* Header */}
+      <div className="text-center lg:text-left">
+        <h1 className="text-2xl lg:text-3xl font-bold text-slate-900 dark:text-white">
+          Bienvenido de nuevo
+        </h1>
+        <p className="mt-2 text-slate-600 dark:text-slate-400">
+          Ingresa tus credenciales para acceder a tu cuenta
+        </p>
+      </div>
+
+      {/* Error Alert */}
+      {error && (
+        <div className="flex items-center gap-3 p-4 rounded-lg bg-error-50 dark:bg-error-900/20 border border-error-200 dark:border-error-800">
+          <AlertCircle className="h-5 w-5 text-error-600 dark:text-error-400 flex-shrink-0" />
+          <p className="text-sm text-error-700 dark:text-error-300">{error}</p>
+        </div>
+      )}
+
+      {/* Form */}
+      <form onSubmit={handleSubmit} className="space-y-5">
+        {/* Email */}
+        <Input
+          type="email"
+          name="email"
+          label="Email"
+          placeholder="tu@email.com"
+          value={formData.email}
+          onChange={handleChange}
+          error={validationErrors.email}
+          leftIcon={<Mail className="h-5 w-5" />}
+          autoComplete="email"
+          disabled={isLoading}
+        />
+
+        {/* Password */}
+        <Input
+          type="password"
+          name="password"
+          label="Contrasena"
+          placeholder="Tu contrasena"
+          value={formData.password}
+          onChange={handleChange}
+          error={validationErrors.password}
+          leftIcon={<Lock className="h-5 w-5" />}
+          autoComplete="current-password"
+          disabled={isLoading}
+        />
+
+        {/* Remember & Forgot */}
+        <div className="flex items-center justify-between">
+          <label className="flex items-center gap-2 cursor-pointer">
+            <input
+              type="checkbox"
+              name="remember"
+              checked={formData.remember}
+              onChange={handleChange}
+              className="w-4 h-4 rounded border-slate-300 dark:border-slate-600 text-primary-600 focus:ring-primary-500"
+              disabled={isLoading}
+            />
+            <span className="text-sm text-slate-600 dark:text-slate-400">
+              Recordarme
+            </span>
+          </label>
+
+          <Link
+            href="/forgot-password"
+            className="text-sm text-primary-600 dark:text-primary-400 hover:underline"
+          >
+            Olvidaste tu contrasena?
+          </Link>
+        </div>
+
+        {/* Submit Button */}
+        <Button
+          type="submit"
+          fullWidth
+          size="lg"
+          isLoading={isLoading}
+        >
+          Iniciar Sesion
+        </Button>
+      </form>
+
+      {/* Divider */}
+      <div className="relative">
+        <div className="absolute inset-0 flex items-center">
+          <div className="w-full border-t border-slate-200 dark:border-slate-700" />
+        </div>
+        <div className="relative flex justify-center text-sm">
+          <span className="px-4 bg-slate-50 dark:bg-slate-950 text-slate-500">
+            O continua con
+          </span>
+        </div>
+      </div>
+
+      {/* Social Login */}
+      <div className="grid grid-cols-2 gap-4">
+        <Button
+          type="button"
+          variant="outline"
+          className="gap-2"
+          disabled={isLoading}
+        >
+          <GoogleIcon className="h-5 w-5" />
+          Google
+        </Button>
+        <Button
+          type="button"
+          variant="outline"
+          className="gap-2"
+          disabled={isLoading}
+        >
+          <GithubIcon className="h-5 w-5" />
+          GitHub
+        </Button>
+      </div>
+
+      {/* Register Link */}
+      <p className="text-center text-sm text-slate-600 dark:text-slate-400">
+        No tienes una cuenta?{' '}
+        <Link
+          href="/register"
+          className="font-medium text-primary-600 dark:text-primary-400 hover:underline"
+        >
+          Registrate gratis
+        </Link>
+      </p>
+    </div>
+  );
+}
+
+/**
+ * Google Icon
+ */
+function GoogleIcon({ className }: { className?: string }) {
+  return (
+    <svg className={className} viewBox="0 0 24 24">
+      <path
+        fill="currentColor"
+        d="M22.56 12.25c0-.78-.07-1.53-.2-2.25H12v4.26h5.92c-.26 1.37-1.04 2.53-2.21 3.31v2.77h3.57c2.08-1.92 3.28-4.74 3.28-8.09z"
+      />
+      <path
+        fill="currentColor"
+        d="M12 23c2.97 0 5.46-.98 7.28-2.66l-3.57-2.77c-.98.66-2.23 1.06-3.71 1.06-2.86 0-5.29-1.93-6.16-4.53H2.18v2.84C3.99 20.53 7.7 23 12 23z"
+      />
+      <path
+        fill="currentColor"
+        d="M5.84 14.09c-.22-.66-.35-1.36-.35-2.09s.13-1.43.35-2.09V7.07H2.18C1.43 8.55 1 10.22 1 12s.43 3.45 1.18 4.93l2.85-2.22.81-.62z"
+      />
+      <path
+        fill="currentColor"
+        d="M12 5.38c1.62 0 3.06.56 4.21 1.64l3.15-3.15C17.45 2.09 14.97 1 12 1 7.7 1 3.99 3.47 2.18 7.07l3.66 2.84c.87-2.6 3.3-4.53 6.16-4.53z"
+      />
+    </svg>
+  );
+}
+
+/**
+ * Github Icon
+ */
+function GithubIcon({ className }: { className?: string }) {
+  return (
+    <svg className={className} viewBox="0 0 24 24" fill="currentColor">
+      <path d="M12 0c-6.626 0-12 5.373-12 12 0 5.302 3.438 9.8 8.207 11.387.599.111.793-.261.793-.577v-2.234c-3.338.726-4.033-1.416-4.033-1.416-.546-1.387-1.333-1.756-1.333-1.756-1.089-.745.083-.729.083-.729 1.205.084 1.839 1.237 1.839 1.237 1.07 1.834 2.807 1.304 3.492.997.107-.775.418-1.305.762-1.604-2.665-.305-5.467-1.334-5.467-5.931 0-1.311.469-2.381 1.236-3.221-.124-.303-.535-1.524.117-3.176 0 0 1.008-.322 3.301 1.23.957-.266 1.983-.399 3.003-.404 1.02.005 2.047.138 3.006.404 2.291-1.552 3.297-1.23 3.297-1.23.653 1.653.242 2.874.118 3.176.77.84 1.235 1.911 1.235 3.221 0 4.609-2.807 5.624-5.479 5.921.43.372.823 1.102.823 2.222v3.293c0 .319.192.694.801.576 4.765-1.589 8.199-6.086 8.199-11.386 0-6.627-5.373-12-12-12z" />
+    </svg>
+  );
+}

apps/web/src/app/(auth)/register/page.tsx

@@ -0,0 +1,392 @@
+'use client';
+
+import React, { useState } from 'react';
+import Link from 'next/link';
+import { useRouter } from 'next/navigation';
+import { useAuthStore } from '@/stores/auth.store';
+import { Button } from '@/components/ui/Button';
+import { Input } from '@/components/ui/Input';
+import { Mail, Lock, User, AlertCircle, Check } from 'lucide-react';
+
+/**
+ * Register Page
+ *
+ * Pagina de registro con formulario de nombre, email y password.
+ */
+export default function RegisterPage() {
+  const router = useRouter();
+  const { register, isLoading, error, clearError } = useAuthStore();
+
+  const [formData, setFormData] = useState({
+    name: '',
+    email: '',
+    password: '',
+    confirmPassword: '',
+    acceptTerms: false,
+  });
+
+  const [validationErrors, setValidationErrors] = useState<{
+    name?: string;
+    email?: string;
+    password?: string;
+    confirmPassword?: string;
+    acceptTerms?: string;
+  }>({});
+
+  // Password strength
+  const getPasswordStrength = (password: string): {
+    score: number;
+    label: string;
+    color: string;
+  } => {
+    let score = 0;
+    if (password.length >= 8) score++;
+    if (password.length >= 12) score++;
+    if (/[A-Z]/.test(password)) score++;
+    if (/[0-9]/.test(password)) score++;
+    if (/[^A-Za-z0-9]/.test(password)) score++;
+
+    if (score <= 1) return { score, label: 'Muy debil', color: 'bg-error-500' };
+    if (score === 2) return { score, label: 'Debil', color: 'bg-warning-500' };
+    if (score === 3) return { score, label: 'Media', color: 'bg-warning-400' };
+    if (score === 4) return { score, label: 'Fuerte', color: 'bg-success-400' };
+    return { score, label: 'Muy fuerte', color: 'bg-success-500' };
+  };
+
+  const passwordStrength = getPasswordStrength(formData.password);
+
+  // Handle input change
+  const handleChange = (e: React.ChangeEvent<HTMLInputElement>) => {
+    const { name, value, type, checked } = e.target;
+    setFormData((prev) => ({
+      ...prev,
+      [name]: type === 'checkbox' ? checked : value,
+    }));
+
+    // Clear validation error on change
+    if (validationErrors[name as keyof typeof validationErrors]) {
+      setValidationErrors((prev) => ({ ...prev, [name]: undefined }));
+    }
+
+    // Clear API error on change
+    if (error) {
+      clearError();
+    }
+  };
+
+  // Validate form
+  const validate = (): boolean => {
+    const errors: typeof validationErrors = {};
+
+    if (!formData.name) {
+      errors.name = 'El nombre es requerido';
+    } else if (formData.name.length < 2) {
+      errors.name = 'El nombre debe tener al menos 2 caracteres';
+    }
+
+    if (!formData.email) {
+      errors.email = 'El email es requerido';
+    } else if (!/^[^\s@]+@[^\s@]+\.[^\s@]+$/.test(formData.email)) {
+      errors.email = 'Email invalido';
+    }
+
+    if (!formData.password) {
+      errors.password = 'La contrasena es requerida';
+    } else if (formData.password.length < 8) {
+      errors.password = 'La contrasena debe tener al menos 8 caracteres';
+    }
+
+    if (!formData.confirmPassword) {
+      errors.confirmPassword = 'Confirma tu contrasena';
+    } else if (formData.password !== formData.confirmPassword) {
+      errors.confirmPassword = 'Las contrasenas no coinciden';
+    }
+
+    if (!formData.acceptTerms) {
+      errors.acceptTerms = 'Debes aceptar los terminos y condiciones';
+    }
+
+    setValidationErrors(errors);
+    return Object.keys(errors).length === 0;
+  };
+
+  // Handle submit
+  const handleSubmit = async (e: React.FormEvent) => {
+    e.preventDefault();
+
+    if (!validate()) return;
+
+    try {
+      await register({
+        name: formData.name,
+        email: formData.email,
+        password: formData.password,
+      });
+
+      router.push('/dashboard');
+    } catch {
+      // Error is handled by the store
+    }
+  };
+
+  // Password requirements
+  const requirements = [
+    { label: 'Al menos 8 caracteres', met: formData.password.length >= 8 },
+    { label: 'Una letra mayuscula', met: /[A-Z]/.test(formData.password) },
+    { label: 'Un numero', met: /[0-9]/.test(formData.password) },
+    { label: 'Un caracter especial', met: /[^A-Za-z0-9]/.test(formData.password) },
+  ];
+
+  return (
+    <div className="space-y-6">
+      {/* Header */}
+      <div className="text-center lg:text-left">
+        <h1 className="text-2xl lg:text-3xl font-bold text-slate-900 dark:text-white">
+          Crear cuenta
+        </h1>
+        <p className="mt-2 text-slate-600 dark:text-slate-400">
+          Comienza tu viaje en el trading algoritmico
+        </p>
+      </div>
+
+      {/* Error Alert */}
+      {error && (
+        <div className="flex items-center gap-3 p-4 rounded-lg bg-error-50 dark:bg-error-900/20 border border-error-200 dark:border-error-800">
+          <AlertCircle className="h-5 w-5 text-error-600 dark:text-error-400 flex-shrink-0" />
+          <p className="text-sm text-error-700 dark:text-error-300">{error}</p>
+        </div>
+      )}
+
+      {/* Form */}
+      <form onSubmit={handleSubmit} className="space-y-5">
+        {/* Name */}
+        <Input
+          type="text"
+          name="name"
+          label="Nombre completo"
+          placeholder="Tu nombre"
+          value={formData.name}
+          onChange={handleChange}
+          error={validationErrors.name}
+          leftIcon={<User className="h-5 w-5" />}
+          autoComplete="name"
+          disabled={isLoading}
+        />
+
+        {/* Email */}
+        <Input
+          type="email"
+          name="email"
+          label="Email"
+          placeholder="tu@email.com"
+          value={formData.email}
+          onChange={handleChange}
+          error={validationErrors.email}
+          leftIcon={<Mail className="h-5 w-5" />}
+          autoComplete="email"
+          disabled={isLoading}
+        />
+
+        {/* Password */}
+        <div className="space-y-3">
+          <Input
+            type="password"
+            name="password"
+            label="Contrasena"
+            placeholder="Crea una contrasena segura"
+            value={formData.password}
+            onChange={handleChange}
+            error={validationErrors.password}
+            leftIcon={<Lock className="h-5 w-5" />}
+            autoComplete="new-password"
+            disabled={isLoading}
+          />
+
+          {/* Password Strength */}
+          {formData.password && (
+            <div className="space-y-2">
+              <div className="flex gap-1">
+                {[1, 2, 3, 4, 5].map((i) => (
+                  <div
+                    key={i}
+                    className={`h-1 flex-1 rounded-full transition-all ${
+                      i <= passwordStrength.score
+                        ? passwordStrength.color
+                        : 'bg-slate-200 dark:bg-slate-700'
+                    }`}
+                  />
+                ))}
+              </div>
+              <p className="text-xs text-slate-500 dark:text-slate-400">
+                Seguridad: <span className="font-medium">{passwordStrength.label}</span>
+              </p>
+            </div>
+          )}
+
+          {/* Requirements */}
+          {formData.password && (
+            <ul className="grid grid-cols-2 gap-2">
+              {requirements.map((req) => (
+                <li
+                  key={req.label}
+                  className={`flex items-center gap-2 text-xs ${
+                    req.met
+                      ? 'text-success-600 dark:text-success-400'
+                      : 'text-slate-400 dark:text-slate-500'
+                  }`}
+                >
+                  {req.met ? (
+                    <Check className="h-3 w-3" />
+                  ) : (
+                    <div className="h-3 w-3 rounded-full border border-current" />
+                  )}
+                  {req.label}
+                </li>
+              ))}
+            </ul>
+          )}
+        </div>
+
+        {/* Confirm Password */}
+        <Input
+          type="password"
+          name="confirmPassword"
+          label="Confirmar contrasena"
+          placeholder="Repite tu contrasena"
+          value={formData.confirmPassword}
+          onChange={handleChange}
+          error={validationErrors.confirmPassword}
+          leftIcon={<Lock className="h-5 w-5" />}
+          autoComplete="new-password"
+          disabled={isLoading}
+          success={
+            formData.confirmPassword !== '' &&
+            formData.password === formData.confirmPassword
+          }
+        />
+
+        {/* Terms */}
+        <div>
+          <label className="flex items-start gap-3 cursor-pointer">
+            <input
+              type="checkbox"
+              name="acceptTerms"
+              checked={formData.acceptTerms}
+              onChange={handleChange}
+              className="mt-0.5 w-4 h-4 rounded border-slate-300 dark:border-slate-600 text-primary-600 focus:ring-primary-500"
+              disabled={isLoading}
+            />
+            <span className="text-sm text-slate-600 dark:text-slate-400">
+              Acepto los{' '}
+              <Link
+                href="/terms"
+                className="text-primary-600 dark:text-primary-400 hover:underline"
+              >
+                Terminos de Servicio
+              </Link>{' '}
+              y la{' '}
+              <Link
+                href="/privacy"
+                className="text-primary-600 dark:text-primary-400 hover:underline"
+              >
+                Politica de Privacidad
+              </Link>
+            </span>
+          </label>
+          {validationErrors.acceptTerms && (
+            <p className="mt-1.5 text-sm text-error-600 dark:text-error-400">
+              {validationErrors.acceptTerms}
+            </p>
+          )}
+        </div>
+
+        {/* Submit Button */}
+        <Button type="submit" fullWidth size="lg" isLoading={isLoading}>
+          Crear cuenta
+        </Button>
+      </form>
+
+      {/* Divider */}
+      <div className="relative">
+        <div className="absolute inset-0 flex items-center">
+          <div className="w-full border-t border-slate-200 dark:border-slate-700" />
+        </div>
+        <div className="relative flex justify-center text-sm">
+          <span className="px-4 bg-slate-50 dark:bg-slate-950 text-slate-500">
+            O registrate con
+          </span>
+        </div>
+      </div>
+
+      {/* Social Register */}
+      <div className="grid grid-cols-2 gap-4">
+        <Button
+          type="button"
+          variant="outline"
+          className="gap-2"
+          disabled={isLoading}
+        >
+          <GoogleIcon className="h-5 w-5" />
+          Google
+        </Button>
+        <Button
+          type="button"
+          variant="outline"
+          className="gap-2"
+          disabled={isLoading}
+        >
+          <GithubIcon className="h-5 w-5" />
+          GitHub
+        </Button>
+      </div>
+
+      {/* Login Link */}
+      <p className="text-center text-sm text-slate-600 dark:text-slate-400">
+        Ya tienes una cuenta?{' '}
+        <Link
+          href="/login"
+          className="font-medium text-primary-600 dark:text-primary-400 hover:underline"
+        >
+          Inicia sesion
+        </Link>
+      </p>
+    </div>
+  );
+}
+
+/**
+ * Google Icon
+ */
+function GoogleIcon({ className }: { className?: string }) {
+  return (
+    <svg className={className} viewBox="0 0 24 24">
+      <path
+        fill="currentColor"
+        d="M22.56 12.25c0-.78-.07-1.53-.2-2.25H12v4.26h5.92c-.26 1.37-1.04 2.53-2.21 3.31v2.77h3.57c2.08-1.92 3.28-4.74 3.28-8.09z"
+      />
+      <path
+        fill="currentColor"
+        d="M12 23c2.97 0 5.46-.98 7.28-2.66l-3.57-2.77c-.98.66-2.23 1.06-3.71 1.06-2.86 0-5.29-1.93-6.16-4.53H2.18v2.84C3.99 20.53 7.7 23 12 23z"
+      />
+      <path
+        fill="currentColor"
+        d="M5.84 14.09c-.22-.66-.35-1.36-.35-2.09s.13-1.43.35-2.09V7.07H2.18C1.43 8.55 1 10.22 1 12s.43 3.45 1.18 4.93l2.85-2.22.81-.62z"
+      />
+      <path
+        fill="currentColor"
+        d="M12 5.38c1.62 0 3.06.56 4.21 1.64l3.15-3.15C17.45 2.09 14.97 1 12 1 7.7 1 3.99 3.47 2.18 7.07l3.66 2.84c.87-2.6 3.3-4.53 6.16-4.53z"
+      />
+    </svg>
+  );
+}
+
+/**
+ * Github Icon
+ */
+function GithubIcon({ className }: { className?: string }) {
+  return (
+    <svg className={className} viewBox="0 0 24 24" fill="currentColor">
+      <path d="M12 0c-6.626 0-12 5.373-12 12 0 5.302 3.438 9.8 8.207 11.387.599.111.793-.261.793-.577v-2.234c-3.338.726-4.033-1.416-4.033-1.416-.546-1.387-1.333-1.756-1.333-1.756-1.089-.745.083-.729.083-.729 1.205.084 1.839 1.237 1.839 1.237 1.07 1.834 2.807 1.304 3.492.997.107-.775.418-1.305.762-1.604-2.665-.305-5.467-1.334-5.467-5.931 0-1.311.469-2.381 1.236-3.221-.124-.303-.535-1.524.117-3.176 0 0 1.008-.322 3.301 1.23.957-.266 1.983-.399 3.003-.404 1.02.005 2.047.138 3.006.404 2.291-1.552 3.297-1.23 3.297-1.23.653 1.653.242 2.874.118 3.176.77.84 1.235 1.911 1.235 3.221 0 4.609-2.807 5.624-5.479 5.921.43.372.823 1.102.823 2.222v3.293c0 .319.192.694.801.576 4.765-1.589 8.199-6.086 8.199-11.386 0-6.627-5.373-12-12-12z" />
+    </svg>
+  );
+}

apps/web/src/app/(dashboard)/cfdis/page.tsx

@@ -0,0 +1,788 @@
+'use client';
+
+import React, { useState, useEffect, useCallback, useMemo } from 'react';
+import {
+  FileText,
+  Search,
+  Filter,
+  Download,
+  RefreshCw,
+  ChevronLeft,
+  ChevronRight,
+  Eye,
+  CheckCircle,
+  Clock,
+  XCircle,
+  AlertCircle,
+  X,
+  ExternalLink,
+  Building2,
+  Calendar,
+  DollarSign,
+} from 'lucide-react';
+import { cn, formatCurrency, formatDate, formatNumber } from '@/lib/utils';
+import { api } from '@/lib/api';
+
+// ============================================================================
+// Types
+// ============================================================================
+
+type CFDIType = 'ingreso' | 'egreso' | 'traslado' | 'nomina' | 'pago';
+type CFDIStatus = 'vigente' | 'cancelado' | 'pendiente_cancelacion';
+type PaymentStatus = 'pagado' | 'parcial' | 'pendiente' | 'vencido';
+type CFDITab = 'emitidos' | 'recibidos' | 'complementos';
+
+interface CFDIConcept {
+  claveProdServ: string;
+  cantidad: number;
+  claveUnidad: string;
+  unidad: string;
+  descripcion: string;
+  valorUnitario: number;
+  importe: number;
+  descuento?: number;
+  impuestos?: {
+    traslados?: { impuesto: string; tasa: number; importe: number }[];
+    retenciones?: { impuesto: string; tasa: number; importe: number }[];
+  };
+}
+
+interface CFDI {
+  id: string;
+  uuid: string;
+  serie?: string;
+  folio?: string;
+  fecha: string;
+  fechaTimbrado: string;
+  tipo: CFDIType;
+  tipoComprobante: string;
+  metodoPago?: string;
+  formaPago?: string;
+  condicionesPago?: string;
+  status: CFDIStatus;
+  paymentStatus: PaymentStatus;
+  emisor: {
+    rfc: string;
+    nombre: string;
+    regimenFiscal: string;
+  };
+  receptor: {
+    rfc: string;
+    nombre: string;
+    usoCFDI: string;
+  };
+  conceptos: CFDIConcept[];
+  subtotal: number;
+  descuento?: number;
+  impuestos: {
+    totalTraslados: number;
+    totalRetenciones: number;
+  };
+  total: number;
+  moneda: string;
+  tipoCambio?: number;
+  complementos?: string[];
+  relacionados?: { tipoRelacion: string; uuid: string }[];
+  pagosRelacionados?: { id: string; uuid: string; fecha: string; monto: number }[];
+  montoPagado: number;
+  montoPendiente: number;
+  xmlUrl?: string;
+  pdfUrl?: string;
+  createdAt: string;
+  updatedAt: string;
+}
+
+interface Filters {
+  search: string;
+  tipo: CFDIType | 'all';
+  status: CFDIStatus | 'all';
+  paymentStatus: PaymentStatus | 'all';
+  rfc: string;
+  dateFrom: string;
+  dateTo: string;
+}
+
+// ============================================================================
+// Mock Data
+// ============================================================================
+
+const generateMockCFDIs = (): CFDI[] => {
+  const emisores = [
+    { rfc: 'EMP123456789', nombre: 'Mi Empresa S.A. de C.V.', regimenFiscal: '601' },
+  ];
+
+  const receptores = [
+    { rfc: 'CLI987654321', nombre: 'Cliente Uno S.A.', usoCFDI: 'G03' },
+    { rfc: 'PRO456789123', nombre: 'Proveedor Alpha', usoCFDI: 'G01' },
+    { rfc: 'SER789123456', nombre: 'Servicios Beta S.A.', usoCFDI: 'G03' },
+    { rfc: 'TEC321654987', nombre: 'Tech Solutions', usoCFDI: 'G01' },
+    { rfc: 'DIS654987321', nombre: 'Distribuidora Nacional', usoCFDI: 'G03' },
+  ];
+
+  const cfdis: CFDI[] = [];
+
+  for (let i = 0; i < 80; i++) {
+    const isEmitted = Math.random() > 0.4;
+    const tipo: CFDIType = (['ingreso', 'egreso', 'pago'] as CFDIType[])[Math.floor(Math.random() * 3)];
+    const date = new Date();
+    date.setDate(date.getDate() - Math.floor(Math.random() * 90));
+    const total = Math.floor(Math.random() * 100000) + 1000;
+    const pagado = Math.random() > 0.3 ? (Math.random() > 0.5 ? total : Math.floor(total * Math.random())) : 0;
+
+    const receptor = receptores[Math.floor(Math.random() * receptores.length)];
+
+    let paymentStatus: PaymentStatus = 'pendiente';
+    if (pagado >= total) paymentStatus = 'pagado';
+    else if (pagado > 0) paymentStatus = 'parcial';
+    else if (date < new Date(Date.now() - 30 * 24 * 60 * 60 * 1000)) paymentStatus = 'vencido';
+
+    cfdis.push({
+      id: `cfdi-${i + 1}`,
+      uuid: `${Math.random().toString(36).substr(2, 8)}-${Math.random().toString(36).substr(2, 4)}-${Math.random().toString(36).substr(2, 4)}-${Math.random().toString(36).substr(2, 4)}-${Math.random().toString(36).substr(2, 12)}`.toUpperCase(),
+      serie: 'A',
+      folio: String(1000 + i),
+      fecha: date.toISOString(),
+      fechaTimbrado: date.toISOString(),
+      tipo,
+      tipoComprobante: tipo === 'ingreso' ? 'I' : tipo === 'egreso' ? 'E' : 'P',
+      metodoPago: ['PUE', 'PPD'][Math.floor(Math.random() * 2)],
+      formaPago: ['01', '03', '04', '28'][Math.floor(Math.random() * 4)],
+      status: Math.random() > 0.1 ? 'vigente' : 'cancelado',
+      paymentStatus,
+      emisor: isEmitted ? emisores[0] : { ...receptor, regimenFiscal: '601' },
+      receptor: isEmitted ? receptor : emisores[0],
+      conceptos: [
+        {
+          claveProdServ: '84111506',
+          cantidad: 1,
+          claveUnidad: 'E48',
+          unidad: 'Servicio',
+          descripcion: `Servicio profesional ${i + 1}`,
+          valorUnitario: total / 1.16,
+          importe: total / 1.16,
+          impuestos: {
+            traslados: [{ impuesto: '002', tasa: 0.16, importe: (total / 1.16) * 0.16 }],
+          },
+        },
+      ],
+      subtotal: total / 1.16,
+      impuestos: {
+        totalTraslados: (total / 1.16) * 0.16,
+        totalRetenciones: 0,
+      },
+      total,
+      moneda: 'MXN',
+      montoPagado: pagado,
+      montoPendiente: total - pagado,
+      pagosRelacionados: pagado > 0 && tipo !== 'pago' ? [
+        { id: `pago-${i}`, uuid: `pago-uuid-${i}`, fecha: date.toISOString(), monto: pagado },
+      ] : undefined,
+      xmlUrl: `/api/cfdis/${i}/xml`,
+      pdfUrl: `/api/cfdis/${i}/pdf`,
+      createdAt: date.toISOString(),
+      updatedAt: date.toISOString(),
+    });
+  }
+
+  return cfdis.sort((a, b) => new Date(b.fecha).getTime() - new Date(a.fecha).getTime());
+};
+
+// ============================================================================
+// Loading Skeleton
+// ============================================================================
+
+function CFDISkeleton() {
+  return (
+    <div className="animate-pulse space-y-4">
+      <div className="flex gap-2">
+        {[1, 2, 3].map((i) => (
+          <div key={i} className="h-10 bg-gray-200 dark:bg-gray-700 rounded w-28" />
+        ))}
+      </div>
+      <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700">
+        <div className="p-4 border-b border-gray-200 dark:border-gray-700">
+          <div className="h-10 bg-gray-200 dark:bg-gray-700 rounded w-64" />
+        </div>
+        {[1, 2, 3, 4, 5].map((i) => (
+          <div key={i} className="px-4 py-4 border-b border-gray-100 dark:border-gray-700 flex gap-4">
+            <div className="h-4 bg-gray-200 dark:bg-gray-700 rounded flex-1" />
+            <div className="h-4 bg-gray-200 dark:bg-gray-700 rounded w-24" />
+            <div className="h-4 bg-gray-200 dark:bg-gray-700 rounded w-32" />
+          </div>
+        ))}
+      </div>
+    </div>
+  );
+}
+
+// ============================================================================
+// Payment Status Badge
+// ============================================================================
+
+interface PaymentBadgeProps {
+  status: PaymentStatus;
+  montoPagado: number;
+  total: number;
+}
+
+function PaymentBadge({ status, montoPagado, total }: PaymentBadgeProps) {
+  const configs: Record<PaymentStatus, { icon: React.ReactNode; label: string; classes: string }> = {
+    pagado: {
+      icon: <CheckCircle className="w-3.5 h-3.5" />,
+      label: 'Pagado',
+      classes: 'bg-success-100 text-success-700 dark:bg-success-900/30 dark:text-success-400',
+    },
+    parcial: {
+      icon: <Clock className="w-3.5 h-3.5" />,
+      label: `${Math.round((montoPagado / total) * 100)}% Pagado`,
+      classes: 'bg-warning-100 text-warning-700 dark:bg-warning-900/30 dark:text-warning-400',
+    },
+    pendiente: {
+      icon: <Clock className="w-3.5 h-3.5" />,
+      label: 'Pendiente',
+      classes: 'bg-gray-100 text-gray-700 dark:bg-gray-700 dark:text-gray-300',
+    },
+    vencido: {
+      icon: <AlertCircle className="w-3.5 h-3.5" />,
+      label: 'Vencido',
+      classes: 'bg-error-100 text-error-700 dark:bg-error-900/30 dark:text-error-400',
+    },
+  };
+
+  const config = configs[status];
+
+  return (
+    <span className={cn('inline-flex items-center gap-1 px-2 py-0.5 text-xs font-medium rounded-full', config.classes)}>
+      {config.icon}
+      {config.label}
+    </span>
+  );
+}
+
+// ============================================================================
+// Filter Panel
+// ============================================================================
+
+interface FilterPanelProps {
+  filters: Filters;
+  onChange: (filters: Filters) => void;
+  onClose: () => void;
+  isOpen: boolean;
+}
+
+function FilterPanel({ filters, onChange, onClose, isOpen }: FilterPanelProps) {
+  if (!isOpen) return null;
+
+  return (
+    <div className="bg-white dark:bg-gray-800 border border-gray-200 dark:border-gray-700 rounded-lg p-4 mb-4 shadow-lg">
+      <div className="flex items-center justify-between mb-4">
+        <h3 className="font-medium text-gray-900 dark:text-white">Filtros</h3>
+        <button onClick={onClose} className="p-1 hover:bg-gray-100 dark:hover:bg-gray-700 rounded">
+          <X className="w-4 h-4" />
+        </button>
+      </div>
+
+      <div className="grid grid-cols-1 md:grid-cols-3 lg:grid-cols-4 gap-4">
+        <div>
+          <label className="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Tipo</label>
+          <select
+            value={filters.tipo}
+            onChange={(e) => onChange({ ...filters, tipo: e.target.value as Filters['tipo'] })}
+            className="w-full px-3 py-2 bg-white dark:bg-gray-900 border border-gray-200 dark:border-gray-700 rounded-lg text-sm"
+          >
+            <option value="all">Todos</option>
+            <option value="ingreso">Ingreso</option>
+            <option value="egreso">Egreso</option>
+            <option value="pago">Pago</option>
+            <option value="traslado">Traslado</option>
+            <option value="nomina">Nomina</option>
+          </select>
+        </div>
+
+        <div>
+          <label className="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Estado CFDI</label>
+          <select
+            value={filters.status}
+            onChange={(e) => onChange({ ...filters, status: e.target.value as Filters['status'] })}
+            className="w-full px-3 py-2 bg-white dark:bg-gray-900 border border-gray-200 dark:border-gray-700 rounded-lg text-sm"
+          >
+            <option value="all">Todos</option>
+            <option value="vigente">Vigente</option>
+            <option value="cancelado">Cancelado</option>
+            <option value="pendiente_cancelacion">Pendiente Cancelacion</option>
+          </select>
+        </div>
+
+        <div>
+          <label className="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Estado de Pago</label>
+          <select
+            value={filters.paymentStatus}
+            onChange={(e) => onChange({ ...filters, paymentStatus: e.target.value as Filters['paymentStatus'] })}
+            className="w-full px-3 py-2 bg-white dark:bg-gray-900 border border-gray-200 dark:border-gray-700 rounded-lg text-sm"
+          >
+            <option value="all">Todos</option>
+            <option value="pagado">Pagado</option>
+            <option value="parcial">Parcial</option>
+            <option value="pendiente">Pendiente</option>
+            <option value="vencido">Vencido</option>
+          </select>
+        </div>
+
+        <div>
+          <label className="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">RFC</label>
+          <input
+            type="text"
+            placeholder="Buscar por RFC..."
+            value={filters.rfc}
+            onChange={(e) => onChange({ ...filters, rfc: e.target.value.toUpperCase() })}
+            className="w-full px-3 py-2 bg-white dark:bg-gray-900 border border-gray-200 dark:border-gray-700 rounded-lg text-sm"
+          />
+        </div>
+
+        <div>
+          <label className="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Desde</label>
+          <input
+            type="date"
+            value={filters.dateFrom}
+            onChange={(e) => onChange({ ...filters, dateFrom: e.target.value })}
+            className="w-full px-3 py-2 bg-white dark:bg-gray-900 border border-gray-200 dark:border-gray-700 rounded-lg text-sm"
+          />
+        </div>
+
+        <div>
+          <label className="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Hasta</label>
+          <input
+            type="date"
+            value={filters.dateTo}
+            onChange={(e) => onChange({ ...filters, dateTo: e.target.value })}
+            className="w-full px-3 py-2 bg-white dark:bg-gray-900 border border-gray-200 dark:border-gray-700 rounded-lg text-sm"
+          />
+        </div>
+      </div>
+
+      <div className="flex justify-end gap-2 mt-4 pt-4 border-t border-gray-200 dark:border-gray-700">
+        <button
+          onClick={() =>
+            onChange({
+              search: '',
+              tipo: 'all',
+              status: 'all',
+              paymentStatus: 'all',
+              rfc: '',
+              dateFrom: '',
+              dateTo: '',
+            })
+          }
+          className="px-3 py-1.5 text-sm text-gray-600 dark:text-gray-400 hover:text-gray-900 dark:hover:text-white"
+        >
+          Limpiar filtros
+        </button>
+        <button onClick={onClose} className="px-4 py-2 bg-primary-500 text-white rounded-lg text-sm hover:bg-primary-600">
+          Aplicar
+        </button>
+      </div>
+    </div>
+  );
+}
+
+// ============================================================================
+// Main Page Component
+// ============================================================================
+
+export default function CFDIsPage() {
+  const [cfdis, setCfdis] = useState<CFDI[]>([]);
+  const [isLoading, setIsLoading] = useState(true);
+  const [error, setError] = useState<string | null>(null);
+  const [activeTab, setActiveTab] = useState<CFDITab>('emitidos');
+  const [showFilters, setShowFilters] = useState(false);
+  const [page, setPage] = useState(1);
+  const [filters, setFilters] = useState<Filters>({
+    search: '',
+    tipo: 'all',
+    status: 'all',
+    paymentStatus: 'all',
+    rfc: '',
+    dateFrom: '',
+    dateTo: '',
+  });
+
+  const limit = 20;
+  const myRFC = 'EMP123456789';
+
+  const fetchCFDIs = useCallback(async () => {
+    setIsLoading(true);
+    setError(null);
+
+    try {
+      await new Promise((resolve) => setTimeout(resolve, 600));
+      setCfdis(generateMockCFDIs());
+    } catch (err) {
+      setError(err instanceof Error ? err.message : 'Error al cargar CFDIs');
+    } finally {
+      setIsLoading(false);
+    }
+  }, []);
+
+  useEffect(() => {
+    fetchCFDIs();
+  }, [fetchCFDIs]);
+
+  // Filter CFDIs by tab and filters
+  const filteredCFDIs = useMemo(() => {
+    return cfdis.filter((cfdi) => {
+      // Tab filter
+      if (activeTab === 'emitidos' && cfdi.emisor.rfc !== myRFC) return false;
+      if (activeTab === 'recibidos' && cfdi.receptor.rfc !== myRFC) return false;
+      if (activeTab === 'complementos' && cfdi.tipo !== 'pago') return false;
+
+      // Search filter
+      if (filters.search) {
+        const searchLower = filters.search.toLowerCase();
+        if (
+          !cfdi.uuid.toLowerCase().includes(searchLower) &&
+          !cfdi.emisor.nombre.toLowerCase().includes(searchLower) &&
+          !cfdi.receptor.nombre.toLowerCase().includes(searchLower) &&
+          !cfdi.folio?.toLowerCase().includes(searchLower)
+        ) {
+          return false;
+        }
+      }
+
+      // Other filters
+      if (filters.tipo !== 'all' && cfdi.tipo !== filters.tipo) return false;
+      if (filters.status !== 'all' && cfdi.status !== filters.status) return false;
+      if (filters.paymentStatus !== 'all' && cfdi.paymentStatus !== filters.paymentStatus) return false;
+      if (filters.rfc) {
+        if (!cfdi.emisor.rfc.includes(filters.rfc) && !cfdi.receptor.rfc.includes(filters.rfc)) return false;
+      }
+      if (filters.dateFrom && cfdi.fecha < filters.dateFrom) return false;
+      if (filters.dateTo && cfdi.fecha > filters.dateTo) return false;
+
+      return true;
+    });
+  }, [cfdis, activeTab, filters, myRFC]);
+
+  const paginatedCFDIs = useMemo(() => {
+    const start = (page - 1) * limit;
+    return filteredCFDIs.slice(start, start + limit);
+  }, [filteredCFDIs, page]);
+
+  const totalPages = Math.ceil(filteredCFDIs.length / limit);
+
+  const summary = useMemo(() => {
+    const total = filteredCFDIs.reduce((sum, c) => sum + c.total, 0);
+    const pagado = filteredCFDIs.reduce((sum, c) => sum + c.montoPagado, 0);
+    const pendiente = filteredCFDIs.reduce((sum, c) => sum + c.montoPendiente, 0);
+    return { total, pagado, pendiente, count: filteredCFDIs.length };
+  }, [filteredCFDIs]);
+
+  const tipoLabels: Record<CFDIType, string> = {
+    ingreso: 'Ingreso',
+    egreso: 'Egreso',
+    traslado: 'Traslado',
+    nomina: 'Nomina',
+    pago: 'Pago',
+  };
+
+  const handleViewCFDI = (cfdi: CFDI) => {
+    window.location.href = `/cfdis/${cfdi.id}`;
+  };
+
+  if (isLoading) {
+    return (
+      <div className="p-6">
+        <CFDISkeleton />
+      </div>
+    );
+  }
+
+  if (error) {
+    return (
+      <div className="p-6">
+        <div className="bg-error-50 dark:bg-error-900/20 border border-error-200 dark:border-error-800 rounded-lg p-6 text-center">
+          <p className="text-error-700 dark:text-error-400 mb-4">{error}</p>
+          <button onClick={fetchCFDIs} className="px-4 py-2 bg-error-600 text-white rounded-lg hover:bg-error-700">
+            Reintentar
+          </button>
+        </div>
+      </div>
+    );
+  }
+
+  return (
+    <div className="p-6 space-y-6">
+      {/* Header */}
+      <div className="flex flex-col sm:flex-row sm:items-center justify-between gap-4">
+        <div>
+          <h1 className="text-2xl font-bold text-gray-900 dark:text-white">CFDIs</h1>
+          <p className="text-gray-500 dark:text-gray-400 mt-1">
+            Gestion de comprobantes fiscales digitales
+          </p>
+        </div>
+        <div className="flex items-center gap-3">
+          <button
+            onClick={fetchCFDIs}
+            className="flex items-center gap-2 px-4 py-2 text-gray-700 dark:text-gray-300 bg-white dark:bg-gray-800 border border-gray-200 dark:border-gray-700 rounded-lg hover:bg-gray-50 dark:hover:bg-gray-700"
+          >
+            <RefreshCw className="w-4 h-4" />
+            Sincronizar SAT
+          </button>
+        </div>
+      </div>
+
+      {/* Tabs */}
+      <div className="flex gap-2 border-b border-gray-200 dark:border-gray-700">
+        {([
+          { value: 'emitidos', label: 'Emitidos' },
+          { value: 'recibidos', label: 'Recibidos' },
+          { value: 'complementos', label: 'Complementos de Pago' },
+        ] as { value: CFDITab; label: string }[]).map((tab) => (
+          <button
+            key={tab.value}
+            onClick={() => {
+              setActiveTab(tab.value);
+              setPage(1);
+            }}
+            className={cn(
+              'px-4 py-2 text-sm font-medium border-b-2 -mb-px transition-colors',
+              activeTab === tab.value
+                ? 'border-primary-500 text-primary-600 dark:text-primary-400'
+                : 'border-transparent text-gray-500 dark:text-gray-400 hover:text-gray-700 dark:hover:text-gray-300'
+            )}
+          >
+            {tab.label}
+          </button>
+        ))}
+      </div>
+
+      {/* Summary Cards */}
+      <div className="grid grid-cols-1 md:grid-cols-4 gap-4">
+        <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 p-4">
+          <div className="flex items-center gap-3">
+            <div className="p-2 bg-gray-100 dark:bg-gray-700 rounded-lg">
+              <FileText className="w-5 h-5 text-gray-600 dark:text-gray-400" />
+            </div>
+            <div>
+              <p className="text-sm text-gray-500 dark:text-gray-400">Total CFDIs</p>
+              <p className="text-xl font-bold text-gray-900 dark:text-white">{formatNumber(summary.count)}</p>
+            </div>
+          </div>
+        </div>
+        <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 p-4">
+          <div className="flex items-center gap-3">
+            <div className="p-2 bg-primary-100 dark:bg-primary-900/30 rounded-lg">
+              <DollarSign className="w-5 h-5 text-primary-600 dark:text-primary-400" />
+            </div>
+            <div>
+              <p className="text-sm text-gray-500 dark:text-gray-400">Monto Total</p>
+              <p className="text-xl font-bold text-gray-900 dark:text-white">{formatCurrency(summary.total)}</p>
+            </div>
+          </div>
+        </div>
+        <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 p-4">
+          <div className="flex items-center gap-3">
+            <div className="p-2 bg-success-100 dark:bg-success-900/30 rounded-lg">
+              <CheckCircle className="w-5 h-5 text-success-600 dark:text-success-400" />
+            </div>
+            <div>
+              <p className="text-sm text-gray-500 dark:text-gray-400">Pagado</p>
+              <p className="text-xl font-bold text-success-600 dark:text-success-400">{formatCurrency(summary.pagado)}</p>
+            </div>
+          </div>
+        </div>
+        <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 p-4">
+          <div className="flex items-center gap-3">
+            <div className="p-2 bg-warning-100 dark:bg-warning-900/30 rounded-lg">
+              <Clock className="w-5 h-5 text-warning-600 dark:text-warning-400" />
+            </div>
+            <div>
+              <p className="text-sm text-gray-500 dark:text-gray-400">Pendiente</p>
+              <p className="text-xl font-bold text-warning-600 dark:text-warning-400">{formatCurrency(summary.pendiente)}</p>
+            </div>
+          </div>
+        </div>
+      </div>
+
+      {/* Search and Filters */}
+      <div className="flex flex-col sm:flex-row gap-4">
+        <div className="flex-1 relative">
+          <Search className="absolute left-3 top-1/2 -translate-y-1/2 w-5 h-5 text-gray-400" />
+          <input
+            type="text"
+            placeholder="Buscar por UUID, folio, nombre..."
+            value={filters.search}
+            onChange={(e) => setFilters({ ...filters, search: e.target.value })}
+            className="w-full pl-10 pr-4 py-2 bg-white dark:bg-gray-800 border border-gray-200 dark:border-gray-700 rounded-lg focus:ring-2 focus:ring-primary-500 focus:border-transparent"
+          />
+        </div>
+        <button
+          onClick={() => setShowFilters(!showFilters)}
+          className={cn(
+            'flex items-center gap-2 px-4 py-2 border rounded-lg transition-colors',
+            showFilters
+              ? 'bg-primary-50 dark:bg-primary-900/20 border-primary-300 dark:border-primary-700 text-primary-700 dark:text-primary-400'
+              : 'bg-white dark:bg-gray-800 border-gray-200 dark:border-gray-700 text-gray-700 dark:text-gray-300 hover:bg-gray-50 dark:hover:bg-gray-700'
+          )}
+        >
+          <Filter className="w-4 h-4" />
+          Filtros
+        </button>
+      </div>
+
+      {/* Filter Panel */}
+      <FilterPanel filters={filters} onChange={setFilters} onClose={() => setShowFilters(false)} isOpen={showFilters} />
+
+      {/* CFDIs Table */}
+      <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 overflow-hidden">
+        <div className="overflow-x-auto">
+          <table className="w-full">
+            <thead className="bg-gray-50 dark:bg-gray-900/50">
+              <tr>
+                <th className="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Folio / UUID
+                </th>
+                <th className="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Fecha
+                </th>
+                <th className="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  {activeTab === 'emitidos' ? 'Receptor' : 'Emisor'}
+                </th>
+                <th className="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Tipo
+                </th>
+                <th className="px-6 py-3 text-right text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Total
+                </th>
+                <th className="px-6 py-3 text-center text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Estado CFDI
+                </th>
+                <th className="px-6 py-3 text-center text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Estado Pago
+                </th>
+                <th className="px-6 py-3 text-right text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Acciones
+                </th>
+              </tr>
+            </thead>
+            <tbody className="divide-y divide-gray-200 dark:divide-gray-700">
+              {paginatedCFDIs.map((cfdi) => {
+                const contacto = activeTab === 'emitidos' ? cfdi.receptor : cfdi.emisor;
+                return (
+                  <tr
+                    key={cfdi.id}
+                    onClick={() => handleViewCFDI(cfdi)}
+                    className="hover:bg-gray-50 dark:hover:bg-gray-900/50 cursor-pointer"
+                  >
+                    <td className="px-6 py-4">
+                      <div>
+                        <p className="text-sm font-medium text-gray-900 dark:text-white">
+                          {cfdi.serie}-{cfdi.folio}
+                        </p>
+                        <p className="text-xs text-gray-500 dark:text-gray-400 font-mono">
+                          {cfdi.uuid.slice(0, 8)}...
+                        </p>
+                      </div>
+                    </td>
+                    <td className="px-6 py-4 whitespace-nowrap text-sm text-gray-900 dark:text-white">
+                      {formatDate(cfdi.fecha)}
+                    </td>
+                    <td className="px-6 py-4">
+                      <div>
+                        <p className="text-sm text-gray-900 dark:text-white">{contacto.nombre}</p>
+                        <p className="text-xs text-gray-500 dark:text-gray-400">{contacto.rfc}</p>
+                      </div>
+                    </td>
+                    <td className="px-6 py-4 whitespace-nowrap">
+                      <span
+                        className={cn(
+                          'inline-flex px-2 py-0.5 text-xs font-medium rounded-full',
+                          cfdi.tipo === 'ingreso' && 'bg-success-100 text-success-700 dark:bg-success-900/30 dark:text-success-400',
+                          cfdi.tipo === 'egreso' && 'bg-error-100 text-error-700 dark:bg-error-900/30 dark:text-error-400',
+                          cfdi.tipo === 'pago' && 'bg-primary-100 text-primary-700 dark:bg-primary-900/30 dark:text-primary-400',
+                          cfdi.tipo === 'traslado' && 'bg-gray-100 text-gray-700 dark:bg-gray-700 dark:text-gray-300',
+                          cfdi.tipo === 'nomina' && 'bg-purple-100 text-purple-700 dark:bg-purple-900/30 dark:text-purple-400'
+                        )}
+                      >
+                        {tipoLabels[cfdi.tipo]}
+                      </span>
+                    </td>
+                    <td className="px-6 py-4 whitespace-nowrap text-right text-sm font-medium text-gray-900 dark:text-white">
+                      {formatCurrency(cfdi.total, cfdi.moneda)}
+                    </td>
+                    <td className="px-6 py-4 whitespace-nowrap text-center">
+                      <span
+                        className={cn(
+                          'inline-flex items-center gap-1 px-2 py-0.5 text-xs font-medium rounded-full',
+                          cfdi.status === 'vigente' && 'bg-success-100 text-success-700 dark:bg-success-900/30 dark:text-success-400',
+                          cfdi.status === 'cancelado' && 'bg-error-100 text-error-700 dark:bg-error-900/30 dark:text-error-400',
+                          cfdi.status === 'pendiente_cancelacion' && 'bg-warning-100 text-warning-700 dark:bg-warning-900/30 dark:text-warning-400'
+                        )}
+                      >
+                        {cfdi.status === 'vigente' && <CheckCircle className="w-3 h-3" />}
+                        {cfdi.status === 'cancelado' && <XCircle className="w-3 h-3" />}
+                        {cfdi.status === 'pendiente_cancelacion' && <Clock className="w-3 h-3" />}
+                        {cfdi.status === 'vigente' ? 'Vigente' : cfdi.status === 'cancelado' ? 'Cancelado' : 'Pend. Cancel.'}
+                      </span>
+                    </td>
+                    <td className="px-6 py-4 whitespace-nowrap text-center">
+                      <PaymentBadge status={cfdi.paymentStatus} montoPagado={cfdi.montoPagado} total={cfdi.total} />
+                    </td>
+                    <td className="px-6 py-4 whitespace-nowrap text-right">
+                      <div className="flex items-center justify-end gap-2">
+                        <button
+                          onClick={(e) => {
+                            e.stopPropagation();
+                            handleViewCFDI(cfdi);
+                          }}
+                          className="p-1 hover:bg-gray-100 dark:hover:bg-gray-700 rounded"
+                          title="Ver detalle"
+                        >
+                          <Eye className="w-4 h-4 text-gray-500" />
+                        </button>
+                        <a
+                          href={cfdi.xmlUrl}
+                          onClick={(e) => e.stopPropagation()}
+                          className="p-1 hover:bg-gray-100 dark:hover:bg-gray-700 rounded"
+                          title="Descargar XML"
+                        >
+                          <Download className="w-4 h-4 text-gray-500" />
+                        </a>
+                      </div>
+                    </td>
+                  </tr>
+                );
+              })}
+            </tbody>
+          </table>
+        </div>
+
+        {/* Pagination */}
+        <div className="px-6 py-4 border-t border-gray-200 dark:border-gray-700 flex items-center justify-between">
+          <p className="text-sm text-gray-500 dark:text-gray-400">
+            Mostrando {(page - 1) * limit + 1} a {Math.min(page * limit, filteredCFDIs.length)} de{' '}
+            {filteredCFDIs.length} CFDIs
+          </p>
+          <div className="flex items-center gap-2">
+            <button
+              onClick={() => setPage((p) => Math.max(1, p - 1))}
+              disabled={page === 1}
+              className="p-2 text-gray-500 hover:text-gray-700 dark:text-gray-400 dark:hover:text-gray-200 hover:bg-gray-100 dark:hover:bg-gray-700 rounded-lg disabled:opacity-50 disabled:cursor-not-allowed"
+            >
+              <ChevronLeft className="w-5 h-5" />
+            </button>
+            <span className="text-sm text-gray-600 dark:text-gray-400">
+              Pagina {page} de {totalPages || 1}
+            </span>
+            <button
+              onClick={() => setPage((p) => Math.min(totalPages, p + 1))}
+              disabled={page === totalPages || totalPages === 0}
+              className="p-2 text-gray-500 hover:text-gray-700 dark:text-gray-400 dark:hover:text-gray-200 hover:bg-gray-100 dark:hover:bg-gray-700 rounded-lg disabled:opacity-50 disabled:cursor-not-allowed"
+            >
+              <ChevronRight className="w-5 h-5" />
+            </button>
+          </div>
+        </div>
+      </div>
+    </div>
+  );
+}

apps/web/src/app/(dashboard)/dashboard/page.tsx

@@ -0,0 +1,441 @@
+'use client';
+
+import React from 'react';
+import { Card, CardHeader, CardContent, StatsCard } from '@/components/ui/Card';
+import { Button } from '@/components/ui/Button';
+import { cn, formatCurrency, formatPercentage, formatNumber } from '@/lib/utils';
+import {
+  TrendingUp,
+  TrendingDown,
+  Wallet,
+  Activity,
+  BarChart3,
+  ArrowUpRight,
+  ArrowDownRight,
+  Bot,
+  Target,
+  Clock,
+  AlertTriangle,
+  Plus,
+  RefreshCw,
+} from 'lucide-react';
+
+/**
+ * Dashboard Page
+ *
+ * Pagina principal del dashboard con KPIs, grafico de portfolio,
+ * estrategias activas y trades recientes.
+ */
+export default function DashboardPage() {
+  return (
+    <div className="space-y-6">
+      {/* Page Header */}
+      <div className="flex flex-col sm:flex-row sm:items-center sm:justify-between gap-4">
+        <div>
+          <h1 className="text-2xl lg:text-3xl font-bold text-slate-900 dark:text-white">
+            Dashboard
+          </h1>
+          <p className="mt-1 text-slate-500 dark:text-slate-400">
+            Bienvenido de nuevo. Aqui esta el resumen de tu portfolio.
+          </p>
+        </div>
+        <div className="flex items-center gap-3">
+          <Button variant="outline" size="sm" leftIcon={<RefreshCw className="h-4 w-4" />}>
+            Actualizar
+          </Button>
+          <Button size="sm" leftIcon={<Plus className="h-4 w-4" />}>
+            Nueva Estrategia
+          </Button>
+        </div>
+      </div>
+
+      {/* KPI Cards */}
+      <div className="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-4 gap-4 lg:gap-6">
+        <StatsCard
+          title="Balance Total"
+          value={formatCurrency(125847.32)}
+          change={{ value: 12.5, label: 'vs mes anterior' }}
+          trend="up"
+          icon={<Wallet className="h-6 w-6" />}
+        />
+        <StatsCard
+          title="Ganancia Hoy"
+          value={formatCurrency(2340.18)}
+          change={{ value: 8.2, label: 'vs ayer' }}
+          trend="up"
+          icon={<TrendingUp className="h-6 w-6" />}
+        />
+        <StatsCard
+          title="Trades Activos"
+          value="12"
+          change={{ value: -2, label: 'vs ayer' }}
+          trend="down"
+          icon={<Activity className="h-6 w-6" />}
+        />
+        <StatsCard
+          title="Win Rate"
+          value="68.5%"
+          change={{ value: 3.2, label: 'vs semana anterior' }}
+          trend="up"
+          icon={<Target className="h-6 w-6" />}
+        />
+      </div>
+
+      {/* Main Content Grid */}
+      <div className="grid grid-cols-1 xl:grid-cols-3 gap-6">
+        {/* Portfolio Chart - Takes 2 columns */}
+        <Card className="xl:col-span-2">
+          <CardHeader
+            title="Rendimiento del Portfolio"
+            subtitle="Ultimos 30 dias"
+            action={
+              <div className="flex items-center gap-2">
+                <button className="px-3 py-1 text-xs font-medium rounded-lg bg-primary-50 text-primary-700 dark:bg-primary-900/30 dark:text-primary-300">
+                  1M
+                </button>
+                <button className="px-3 py-1 text-xs font-medium rounded-lg text-slate-500 hover:bg-slate-100 dark:hover:bg-slate-700">
+                  3M
+                </button>
+                <button className="px-3 py-1 text-xs font-medium rounded-lg text-slate-500 hover:bg-slate-100 dark:hover:bg-slate-700">
+                  6M
+                </button>
+                <button className="px-3 py-1 text-xs font-medium rounded-lg text-slate-500 hover:bg-slate-100 dark:hover:bg-slate-700">
+                  1A
+                </button>
+              </div>
+            }
+          />
+          <CardContent>
+            {/* Chart Placeholder */}
+            <div className="h-64 lg:h-80 flex items-center justify-center bg-slate-50 dark:bg-slate-800/50 rounded-lg border-2 border-dashed border-slate-200 dark:border-slate-700">
+              <div className="text-center">
+                <BarChart3 className="h-12 w-12 mx-auto text-slate-300 dark:text-slate-600" />
+                <p className="mt-2 text-sm text-slate-500 dark:text-slate-400">
+                  Grafico de rendimiento
+                </p>
+                <p className="text-xs text-slate-400 dark:text-slate-500">
+                  Conecta con Recharts para visualizacion
+                </p>
+              </div>
+            </div>
+
+            {/* Chart Stats */}
+            <div className="mt-4 grid grid-cols-3 gap-4">
+              <div className="text-center p-3 rounded-lg bg-slate-50 dark:bg-slate-800/50">
+                <p className="text-sm text-slate-500 dark:text-slate-400">Maximo</p>
+                <p className="mt-1 text-lg font-semibold text-slate-900 dark:text-white">
+                  {formatCurrency(132450.00)}
+                </p>
+              </div>
+              <div className="text-center p-3 rounded-lg bg-slate-50 dark:bg-slate-800/50">
+                <p className="text-sm text-slate-500 dark:text-slate-400">Minimo</p>
+                <p className="mt-1 text-lg font-semibold text-slate-900 dark:text-white">
+                  {formatCurrency(98320.00)}
+                </p>
+              </div>
+              <div className="text-center p-3 rounded-lg bg-slate-50 dark:bg-slate-800/50">
+                <p className="text-sm text-slate-500 dark:text-slate-400">Promedio</p>
+                <p className="mt-1 text-lg font-semibold text-slate-900 dark:text-white">
+                  {formatCurrency(115385.00)}
+                </p>
+              </div>
+            </div>
+          </CardContent>
+        </Card>
+
+        {/* Active Strategies */}
+        <Card>
+          <CardHeader
+            title="Estrategias Activas"
+            subtitle="3 de 5 ejecutando"
+            action={
+              <Button variant="ghost" size="xs">
+                Ver todas
+              </Button>
+            }
+          />
+          <CardContent>
+            <div className="space-y-4">
+              {strategies.map((strategy) => (
+                <StrategyItem key={strategy.id} strategy={strategy} />
+              ))}
+            </div>
+          </CardContent>
+        </Card>
+      </div>
+
+      {/* Second Row */}
+      <div className="grid grid-cols-1 lg:grid-cols-2 gap-6">
+        {/* Recent Trades */}
+        <Card>
+          <CardHeader
+            title="Trades Recientes"
+            subtitle="Ultimas 24 horas"
+            action={
+              <Button variant="ghost" size="xs">
+                Ver historial
+              </Button>
+            }
+          />
+          <CardContent>
+            <div className="space-y-3">
+              {recentTrades.map((trade) => (
+                <TradeItem key={trade.id} trade={trade} />
+              ))}
+            </div>
+          </CardContent>
+        </Card>
+
+        {/* Market Overview */}
+        <Card>
+          <CardHeader
+            title="Resumen del Mercado"
+            subtitle="Precios en tiempo real"
+            action={
+              <span className="flex items-center gap-1.5 text-xs text-success-600 dark:text-success-400">
+                <span className="w-2 h-2 rounded-full bg-success-500 animate-pulse" />
+                En vivo
+              </span>
+            }
+          />
+          <CardContent>
+            <div className="space-y-3">
+              {marketData.map((market) => (
+                <MarketItem key={market.symbol} market={market} />
+              ))}
+            </div>
+          </CardContent>
+        </Card>
+      </div>
+
+      {/* Alerts Section */}
+      <Card>
+        <CardHeader
+          title="Alertas y Notificaciones"
+          action={
+            <Button variant="ghost" size="xs">
+              Configurar alertas
+            </Button>
+          }
+        />
+        <CardContent>
+          <div className="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-4">
+            {alerts.map((alert) => (
+              <AlertItem key={alert.id} alert={alert} />
+            ))}
+          </div>
+        </CardContent>
+      </Card>
+    </div>
+  );
+}
+
+// ============================================
+// Mock Data
+// ============================================
+
+interface Strategy {
+  id: string;
+  name: string;
+  type: string;
+  status: 'running' | 'paused' | 'stopped';
+  profit: number;
+  trades: number;
+}
+
+const strategies: Strategy[] = [
+  { id: '1', name: 'Grid BTC/USDT', type: 'Grid Trading', status: 'running', profit: 12.5, trades: 45 },
+  { id: '2', name: 'DCA ETH', type: 'DCA', status: 'running', profit: 8.2, trades: 12 },
+  { id: '3', name: 'Scalping SOL', type: 'Scalping', status: 'paused', profit: -2.1, trades: 128 },
+];
+
+interface Trade {
+  id: string;
+  pair: string;
+  type: 'buy' | 'sell';
+  amount: number;
+  price: number;
+  profit?: number;
+  time: string;
+}
+
+const recentTrades: Trade[] = [
+  { id: '1', pair: 'BTC/USDT', type: 'buy', amount: 0.05, price: 43250, time: '10:32' },
+  { id: '2', pair: 'ETH/USDT', type: 'sell', amount: 1.2, price: 2280, profit: 45.20, time: '10:15' },
+  { id: '3', pair: 'SOL/USDT', type: 'buy', amount: 10, price: 98.5, time: '09:58' },
+  { id: '4', pair: 'BTC/USDT', type: 'sell', amount: 0.08, price: 43180, profit: 120.50, time: '09:45' },
+];
+
+interface Market {
+  symbol: string;
+  name: string;
+  price: number;
+  change: number;
+}
+
+const marketData: Market[] = [
+  { symbol: 'BTC', name: 'Bitcoin', price: 43250.00, change: 2.34 },
+  { symbol: 'ETH', name: 'Ethereum', price: 2280.50, change: 1.82 },
+  { symbol: 'SOL', name: 'Solana', price: 98.45, change: -0.54 },
+  { symbol: 'BNB', name: 'BNB', price: 312.80, change: 0.92 },
+];
+
+interface Alert {
+  id: string;
+  type: 'warning' | 'info' | 'success';
+  title: string;
+  message: string;
+  time: string;
+}
+
+const alerts: Alert[] = [
+  { id: '1', type: 'warning', title: 'Stop Loss cercano', message: 'BTC/USDT esta a 2% del stop loss', time: '5 min' },
+  { id: '2', type: 'success', title: 'Take Profit alcanzado', message: 'ETH/USDT cerro con +3.5%', time: '15 min' },
+  { id: '3', type: 'info', title: 'Nueva señal', message: 'SOL/USDT señal de compra detectada', time: '30 min' },
+];
+
+// ============================================
+// Sub-components
+// ============================================
+
+function StrategyItem({ strategy }: { strategy: Strategy }) {
+  const statusStyles = {
+    running: 'bg-success-100 text-success-700 dark:bg-success-900/30 dark:text-success-400',
+    paused: 'bg-warning-100 text-warning-700 dark:bg-warning-900/30 dark:text-warning-400',
+    stopped: 'bg-slate-100 text-slate-700 dark:bg-slate-700 dark:text-slate-400',
+  };
+
+  return (
+    <div className="flex items-center justify-between p-3 rounded-lg bg-slate-50 dark:bg-slate-800/50 hover:bg-slate-100 dark:hover:bg-slate-800 transition-colors">
+      <div className="flex items-center gap-3">
+        <div className="w-10 h-10 rounded-lg bg-primary-100 dark:bg-primary-900/30 flex items-center justify-center">
+          <Bot className="h-5 w-5 text-primary-600 dark:text-primary-400" />
+        </div>
+        <div>
+          <p className="font-medium text-slate-900 dark:text-white">{strategy.name}</p>
+          <p className="text-xs text-slate-500 dark:text-slate-400">{strategy.type}</p>
+        </div>
+      </div>
+      <div className="text-right">
+        <p className={cn(
+          'font-semibold',
+          strategy.profit >= 0 ? 'text-success-600 dark:text-success-400' : 'text-error-600 dark:text-error-400'
+        )}>
+          {formatPercentage(strategy.profit)}
+        </p>
+        <span className={cn('text-xs px-2 py-0.5 rounded-full', statusStyles[strategy.status])}>
+          {strategy.status === 'running' ? 'Activo' : strategy.status === 'paused' ? 'Pausado' : 'Detenido'}
+        </span>
+      </div>
+    </div>
+  );
+}
+
+function TradeItem({ trade }: { trade: Trade }) {
+  return (
+    <div className="flex items-center justify-between p-3 rounded-lg hover:bg-slate-50 dark:hover:bg-slate-800/50 transition-colors">
+      <div className="flex items-center gap-3">
+        <div className={cn(
+          'w-8 h-8 rounded-full flex items-center justify-center',
+          trade.type === 'buy'
+            ? 'bg-success-100 dark:bg-success-900/30'
+            : 'bg-error-100 dark:bg-error-900/30'
+        )}>
+          {trade.type === 'buy' ? (
+            <ArrowDownRight className="h-4 w-4 text-success-600 dark:text-success-400" />
+          ) : (
+            <ArrowUpRight className="h-4 w-4 text-error-600 dark:text-error-400" />
+          )}
+        </div>
+        <div>
+          <p className="font-medium text-slate-900 dark:text-white">{trade.pair}</p>
+          <p className="text-xs text-slate-500 dark:text-slate-400">
+            {trade.type === 'buy' ? 'Compra' : 'Venta'} - {trade.amount} @ {formatCurrency(trade.price)}
+          </p>
+        </div>
+      </div>
+      <div className="text-right">
+        {trade.profit !== undefined ? (
+          <p className={cn(
+            'font-semibold',
+            trade.profit >= 0 ? 'text-success-600 dark:text-success-400' : 'text-error-600 dark:text-error-400'
+          )}>
+            {trade.profit >= 0 ? '+' : ''}{formatCurrency(trade.profit)}
+          </p>
+        ) : (
+          <p className="text-sm text-slate-500 dark:text-slate-400">Abierto</p>
+        )}
+        <p className="text-xs text-slate-400 dark:text-slate-500">{trade.time}</p>
+      </div>
+    </div>
+  );
+}
+
+function MarketItem({ market }: { market: Market }) {
+  const isPositive = market.change >= 0;
+
+  return (
+    <div className="flex items-center justify-between p-3 rounded-lg hover:bg-slate-50 dark:hover:bg-slate-800/50 transition-colors">
+      <div className="flex items-center gap-3">
+        <div className="w-10 h-10 rounded-full bg-slate-100 dark:bg-slate-700 flex items-center justify-center font-bold text-slate-700 dark:text-slate-300">
+          {market.symbol.slice(0, 1)}
+        </div>
+        <div>
+          <p className="font-medium text-slate-900 dark:text-white">{market.symbol}</p>
+          <p className="text-xs text-slate-500 dark:text-slate-400">{market.name}</p>
+        </div>
+      </div>
+      <div className="text-right">
+        <p className="font-semibold text-slate-900 dark:text-white">
+          {formatCurrency(market.price)}
+        </p>
+        <p className={cn(
+          'text-sm flex items-center gap-1 justify-end',
+          isPositive ? 'text-success-600 dark:text-success-400' : 'text-error-600 dark:text-error-400'
+        )}>
+          {isPositive ? <TrendingUp className="h-3 w-3" /> : <TrendingDown className="h-3 w-3" />}
+          {formatPercentage(market.change)}
+        </p>
+      </div>
+    </div>
+  );
+}
+
+function AlertItem({ alert }: { alert: Alert }) {
+  const typeStyles = {
+    warning: {
+      bg: 'bg-warning-50 dark:bg-warning-900/20 border-warning-200 dark:border-warning-800',
+      icon: 'text-warning-600 dark:text-warning-400',
+    },
+    success: {
+      bg: 'bg-success-50 dark:bg-success-900/20 border-success-200 dark:border-success-800',
+      icon: 'text-success-600 dark:text-success-400',
+    },
+    info: {
+      bg: 'bg-primary-50 dark:bg-primary-900/20 border-primary-200 dark:border-primary-800',
+      icon: 'text-primary-600 dark:text-primary-400',
+    },
+  };
+
+  const icons = {
+    warning: <AlertTriangle className="h-5 w-5" />,
+    success: <Target className="h-5 w-5" />,
+    info: <Activity className="h-5 w-5" />,
+  };
+
+  return (
+    <div className={cn('p-4 rounded-lg border', typeStyles[alert.type].bg)}>
+      <div className="flex items-start gap-3">
+        <span className={typeStyles[alert.type].icon}>{icons[alert.type]}</span>
+        <div className="flex-1 min-w-0">
+          <p className="font-medium text-slate-900 dark:text-white">{alert.title}</p>
+          <p className="mt-1 text-sm text-slate-600 dark:text-slate-400">{alert.message}</p>
+          <p className="mt-2 text-xs text-slate-400 dark:text-slate-500 flex items-center gap-1">
+            <Clock className="h-3 w-3" />
+            Hace {alert.time}
+          </p>
+        </div>
+      </div>
+    </div>
+  );
+}

apps/web/src/app/(dashboard)/layout.tsx

@@ -0,0 +1,99 @@
+'use client';
+
+import React, { useEffect } from 'react';
+import { useRouter } from 'next/navigation';
+import { useAuthStore } from '@/stores/auth.store';
+import { useUIStore } from '@/stores/ui.store';
+import { Sidebar } from '@/components/layout/Sidebar';
+import { Header } from '@/components/layout/Header';
+import { cn } from '@/lib/utils';
+
+/**
+ * Dashboard Layout
+ *
+ * Layout principal para las paginas del dashboard.
+ * Incluye sidebar, header y manejo de responsive.
+ */
+export default function DashboardLayout({
+  children,
+}: {
+  children: React.ReactNode;
+}) {
+  const router = useRouter();
+  const { isAuthenticated, isInitialized, checkAuth, isLoading } = useAuthStore();
+  const { sidebarCollapsed, isMobile, setIsMobile } = useUIStore();
+
+  // Check auth on mount
+  useEffect(() => {
+    checkAuth();
+  }, [checkAuth]);
+
+  // Redirect to login if not authenticated
+  useEffect(() => {
+    if (isInitialized && !isAuthenticated) {
+      router.replace('/login');
+    }
+  }, [isAuthenticated, isInitialized, router]);
+
+  // Handle responsive
+  useEffect(() => {
+    const checkMobile = () => {
+      setIsMobile(window.innerWidth < 1024);
+    };
+
+    // Check on mount
+    checkMobile();
+
+    // Listen for resize
+    window.addEventListener('resize', checkMobile);
+    return () => window.removeEventListener('resize', checkMobile);
+  }, [setIsMobile]);
+
+  // Show loading while checking auth
+  if (!isInitialized || isLoading) {
+    return (
+      <div className="min-h-screen flex items-center justify-center bg-slate-950">
+        <div className="text-center">
+          <div className="relative w-16 h-16 mx-auto mb-4">
+            <div className="absolute inset-0 rounded-xl bg-horux-gradient animate-pulse" />
+            <div className="absolute inset-0 flex items-center justify-center">
+              <span className="text-2xl font-bold text-white">H</span>
+            </div>
+          </div>
+          <p className="text-slate-400 text-sm animate-pulse">Cargando...</p>
+        </div>
+      </div>
+    );
+  }
+
+  // Don't render if not authenticated
+  if (!isAuthenticated) {
+    return null;
+  }
+
+  return (
+    <div className="min-h-screen bg-slate-50 dark:bg-slate-950">
+      {/* Sidebar */}
+      <Sidebar />
+
+      {/* Main Content Area */}
+      <div
+        className={cn(
+          'transition-all duration-300',
+          // Margin left based on sidebar state
+          isMobile ? 'ml-0' : (sidebarCollapsed ? 'ml-20' : 'ml-64')
+        )}
+      >
+        {/* Header */}
+        <Header />
+
+        {/* Page Content */}
+        <main className="pt-16 min-h-screen">
+          <div className="p-4 lg:p-6 xl:p-8">
+            {children}
+          </div>
+        </main>
+      </div>
+    </div>
+  );
+}

apps/web/src/app/(dashboard)/metricas/[code]/page.tsx

@@ -0,0 +1,769 @@
+'use client';
+
+import React, { useState, useEffect, useCallback } from 'react';
+import { useParams, useRouter } from 'next/navigation';
+import {
+  LineChart,
+  Line,
+  AreaChart,
+  Area,
+  BarChart,
+  Bar,
+  XAxis,
+  YAxis,
+  CartesianGrid,
+  Tooltip,
+  ResponsiveContainer,
+  Legend,
+  ReferenceLine,
+} from 'recharts';
+import {
+  ArrowLeft,
+  TrendingUp,
+  TrendingDown,
+  ArrowUpRight,
+  ArrowDownRight,
+  Calendar,
+  Download,
+  RefreshCw,
+  Target,
+  Info,
+  ChevronDown,
+} from 'lucide-react';
+import { cn, formatCurrency, formatNumber, formatPercentage, formatDate } from '@/lib/utils';
+import { api } from '@/lib/api';
+
+// ============================================================================
+// Types
+// ============================================================================
+
+interface MetricValue {
+  date: string;
+  value: number;
+  previousValue?: number;
+  change?: number;
+  changePercent?: number;
+}
+
+interface MetricDetail {
+  code: string;
+  name: string;
+  description: string;
+  formula?: string;
+  value: number;
+  previousValue: number;
+  change: number;
+  changePercent: number;
+  format: 'currency' | 'number' | 'percentage';
+  category: 'core' | 'startup' | 'enterprise';
+  trend: 'up' | 'down' | 'neutral';
+  target?: number;
+  benchmark?: number;
+  history: MetricValue[];
+  periodComparison: {
+    period: string;
+    current: number;
+    previous: number;
+    change: number;
+    changePercent: number;
+  }[];
+}
+
+type ChartType = 'line' | 'area' | 'bar';
+type PeriodType = '7d' | '30d' | '90d' | '12m' | 'ytd' | 'all';
+
+// ============================================================================
+// Mock Data
+// ============================================================================
+
+const generateMockData = (code: string): MetricDetail => {
+  const isRevenue = ['MRR', 'ARR', 'REVENUE', 'LTV', 'ARPU', 'NET_INCOME'].includes(code);
+  const isCost = ['CAC', 'EXPENSES', 'BURN_RATE'].includes(code);
+  const isPercentage = ['GROSS_MARGIN', 'CHURN', 'NRR', 'DAU_MAU'].includes(code);
+  const isCount = ['ACTIVE_CUSTOMERS', 'NPS', 'SUPPORT_TICKETS', 'RESOLUTION_TIME', 'LTV_CAC'].includes(code);
+
+  const baseValue = isRevenue ? 125000 : isCost ? 2500 : isPercentage ? 72.5 : 342;
+  const variance = baseValue * 0.1;
+
+  const history: MetricValue[] = Array.from({ length: 365 }, (_, i) => {
+    const date = new Date();
+    date.setDate(date.getDate() - (364 - i));
+    const trendFactor = i / 365;
+    const seasonalFactor = Math.sin(i / 30) * 0.05;
+    const randomFactor = (Math.random() - 0.5) * 0.1;
+    const value = baseValue * (0.7 + trendFactor * 0.6 + seasonalFactor + randomFactor);
+
+    return {
+      date: date.toISOString().split('T')[0],
+      value: Math.round(value * 100) / 100,
+    };
+  });
+
+  // Add comparison data
+  history.forEach((item, index) => {
+    if (index >= 30) {
+      item.previousValue = history[index - 30].value;
+      item.change = item.value - item.previousValue;
+      item.changePercent = (item.change / item.previousValue) * 100;
+    }
+  });
+
+  const metricNames: Record<string, { name: string; description: string; formula?: string }> = {
+    MRR: {
+      name: 'Monthly Recurring Revenue',
+      description: 'Ingresos recurrentes mensuales provenientes de suscripciones activas',
+      formula: 'Suma de todas las suscripciones activas mensuales',
+    },
+    ARR: {
+      name: 'Annual Recurring Revenue',
+      description: 'Ingresos recurrentes anuales (MRR x 12)',
+      formula: 'MRR x 12',
+    },
+    REVENUE: {
+      name: 'Ingresos Totales',
+      description: 'Total de ingresos del periodo incluyendo one-time y recurrentes',
+    },
+    EXPENSES: {
+      name: 'Gastos Totales',
+      description: 'Total de gastos operativos del periodo',
+    },
+    GROSS_MARGIN: {
+      name: 'Margen Bruto',
+      description: 'Porcentaje de ingresos despues de costos directos',
+      formula: '(Ingresos - Costos Directos) / Ingresos x 100',
+    },
+    NET_INCOME: {
+      name: 'Utilidad Neta',
+      description: 'Ingresos totales menos todos los gastos',
+      formula: 'Ingresos Totales - Gastos Totales',
+    },
+    CAC: {
+      name: 'Customer Acquisition Cost',
+      description: 'Costo promedio para adquirir un nuevo cliente',
+      formula: 'Gastos de Marketing y Ventas / Nuevos Clientes',
+    },
+    LTV: {
+      name: 'Customer Lifetime Value',
+      description: 'Valor total esperado de un cliente durante toda su relacion',
+      formula: 'ARPU / Churn Rate',
+    },
+    LTV_CAC: {
+      name: 'LTV/CAC Ratio',
+      description: 'Ratio que indica el retorno de inversion en adquisicion',
+      formula: 'LTV / CAC',
+    },
+    CHURN: {
+      name: 'Churn Rate',
+      description: 'Porcentaje mensual de clientes que cancelan',
+      formula: 'Clientes Cancelados / Clientes Inicio de Periodo x 100',
+    },
+    NRR: {
+      name: 'Net Revenue Retention',
+      description: 'Retencion de ingresos incluyendo expansiones',
+      formula: '(MRR Inicio + Expansion - Contraction - Churn) / MRR Inicio x 100',
+    },
+    BURN_RATE: {
+      name: 'Burn Rate',
+      description: 'Tasa mensual de consumo de capital',
+      formula: 'Gastos Mensuales - Ingresos Mensuales',
+    },
+    ACTIVE_CUSTOMERS: {
+      name: 'Clientes Activos',
+      description: 'Numero de clientes con suscripcion activa',
+    },
+    ARPU: {
+      name: 'Average Revenue Per User',
+      description: 'Ingreso promedio mensual por cliente',
+      formula: 'MRR / Clientes Activos',
+    },
+    NPS: {
+      name: 'Net Promoter Score',
+      description: 'Indice de satisfaccion y lealtad del cliente',
+      formula: '% Promotores - % Detractores',
+    },
+    DAU_MAU: {
+      name: 'DAU/MAU Ratio',
+      description: 'Engagement de usuarios activos',
+      formula: 'Usuarios Activos Diarios / Usuarios Activos Mensuales',
+    },
+    SUPPORT_TICKETS: {
+      name: 'Tickets de Soporte',
+      description: 'Cantidad de tickets abiertos en el periodo',
+    },
+    RESOLUTION_TIME: {
+      name: 'Tiempo de Resolucion',
+      description: 'Tiempo promedio para resolver un ticket (horas)',
+    },
+  };
+
+  const info = metricNames[code] || { name: code, description: '' };
+  const currentValue = history[history.length - 1].value;
+  const previousValue = history[history.length - 31]?.value || currentValue * 0.95;
+
+  return {
+    code,
+    name: info.name,
+    description: info.description,
+    formula: info.formula,
+    value: currentValue,
+    previousValue,
+    change: currentValue - previousValue,
+    changePercent: ((currentValue - previousValue) / previousValue) * 100,
+    format: isPercentage ? 'percentage' : isCount ? 'number' : 'currency',
+    category: ['MRR', 'ARR', 'REVENUE', 'EXPENSES', 'GROSS_MARGIN', 'NET_INCOME'].includes(code)
+      ? 'core'
+      : ['CAC', 'LTV', 'LTV_CAC', 'CHURN', 'NRR', 'BURN_RATE'].includes(code)
+      ? 'startup'
+      : 'enterprise',
+    trend: currentValue > previousValue ? 'up' : 'down',
+    target: currentValue * 1.2,
+    benchmark: currentValue * 0.9,
+    history,
+    periodComparison: [
+      {
+        period: 'Esta semana',
+        current: currentValue,
+        previous: currentValue * 0.97,
+        change: currentValue * 0.03,
+        changePercent: 3.09,
+      },
+      {
+        period: 'Este mes',
+        current: currentValue,
+        previous: previousValue,
+        change: currentValue - previousValue,
+        changePercent: ((currentValue - previousValue) / previousValue) * 100,
+      },
+      {
+        period: 'Este trimestre',
+        current: currentValue,
+        previous: currentValue * 0.88,
+        change: currentValue * 0.12,
+        changePercent: 13.64,
+      },
+      {
+        period: 'Este ano',
+        current: currentValue,
+        previous: currentValue * 0.65,
+        change: currentValue * 0.35,
+        changePercent: 53.85,
+      },
+    ],
+  };
+};
+
+// ============================================================================
+// Loading Skeleton
+// ============================================================================
+
+function MetricDetailSkeleton() {
+  return (
+    <div className="animate-pulse space-y-6 p-6">
+      {/* Header */}
+      <div className="flex items-center gap-4">
+        <div className="h-10 w-10 bg-gray-200 dark:bg-gray-700 rounded-lg" />
+        <div className="flex-1">
+          <div className="h-6 bg-gray-200 dark:bg-gray-700 rounded w-48 mb-2" />
+          <div className="h-4 bg-gray-200 dark:bg-gray-700 rounded w-72" />
+        </div>
+      </div>
+
+      {/* Value Card */}
+      <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 p-6">
+        <div className="h-10 bg-gray-200 dark:bg-gray-700 rounded w-36 mb-4" />
+        <div className="h-6 bg-gray-200 dark:bg-gray-700 rounded w-24" />
+      </div>
+
+      {/* Chart */}
+      <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 p-6">
+        <div className="h-6 bg-gray-200 dark:bg-gray-700 rounded w-32 mb-4" />
+        <div className="h-80 bg-gray-200 dark:bg-gray-700 rounded" />
+      </div>
+    </div>
+  );
+}
+
+// ============================================================================
+// Main Component
+// ============================================================================
+
+export default function MetricDetailPage() {
+  const params = useParams();
+  const router = useRouter();
+  const code = params.code as string;
+
+  const [metric, setMetric] = useState<MetricDetail | null>(null);
+  const [isLoading, setIsLoading] = useState(true);
+  const [error, setError] = useState<string | null>(null);
+  const [period, setPeriod] = useState<PeriodType>('30d');
+  const [chartType, setChartType] = useState<ChartType>('area');
+  const [showComparison, setShowComparison] = useState(true);
+
+  const fetchMetricDetail = useCallback(async () => {
+    setIsLoading(true);
+    setError(null);
+
+    try {
+      // In production, this would be an API call
+      // const response = await api.get<MetricDetail>(`/metrics/${code}`, { params: { period } });
+      // setMetric(response.data ?? null);
+
+      // Mock data for development
+      await new Promise((resolve) => setTimeout(resolve, 600));
+      setMetric(generateMockData(code.toUpperCase()));
+    } catch (err) {
+      setError(err instanceof Error ? err.message : 'Error al cargar metrica');
+    } finally {
+      setIsLoading(false);
+    }
+  }, [code, period]);
+
+  useEffect(() => {
+    fetchMetricDetail();
+  }, [fetchMetricDetail]);
+
+  const formatValue = (value: number) => {
+    if (!metric) return value.toString();
+    switch (metric.format) {
+      case 'currency':
+        return formatCurrency(value);
+      case 'percentage':
+        return `${value.toFixed(2)}%`;
+      case 'number':
+      default:
+        return formatNumber(value, value % 1 === 0 ? 0 : 2);
+    }
+  };
+
+  const getFilteredHistory = () => {
+    if (!metric) return [];
+    const now = new Date();
+    const history = metric.history;
+
+    switch (period) {
+      case '7d':
+        return history.slice(-7);
+      case '30d':
+        return history.slice(-30);
+      case '90d':
+        return history.slice(-90);
+      case '12m':
+        return history.slice(-365);
+      case 'ytd':
+        const startOfYear = new Date(now.getFullYear(), 0, 1);
+        return history.filter((h) => new Date(h.date) >= startOfYear);
+      case 'all':
+      default:
+        return history;
+    }
+  };
+
+  const handleExport = () => {
+    if (!metric) return;
+    const data = getFilteredHistory();
+    const csv = [
+      ['Fecha', 'Valor', 'Valor Anterior', 'Cambio', 'Cambio %'].join(','),
+      ...data.map((row) =>
+        [row.date, row.value, row.previousValue || '', row.change || '', row.changePercent || ''].join(',')
+      ),
+    ].join('\n');
+
+    const blob = new Blob([csv], { type: 'text/csv' });
+    const url = URL.createObjectURL(blob);
+    const a = document.createElement('a');
+    a.href = url;
+    a.download = `${metric.code}_${period}.csv`;
+    a.click();
+  };
+
+  if (isLoading) {
+    return <MetricDetailSkeleton />;
+  }
+
+  if (error || !metric) {
+    return (
+      <div className="p-6">
+        <div className="bg-error-50 dark:bg-error-900/20 border border-error-200 dark:border-error-800 rounded-lg p-6 text-center">
+          <p className="text-error-700 dark:text-error-400 mb-4">{error || 'Metrica no encontrada'}</p>
+          <button
+            onClick={() => router.back()}
+            className="px-4 py-2 bg-gray-600 text-white rounded-lg hover:bg-gray-700 transition-colors"
+          >
+            Volver
+          </button>
+        </div>
+      </div>
+    );
+  }
+
+  const isInverseTrend = ['CAC', 'CHURN', 'BURN_RATE', 'EXPENSES', 'SUPPORT_TICKETS', 'RESOLUTION_TIME'].includes(
+    metric.code
+  );
+  const isGoodTrend = isInverseTrend ? metric.change < 0 : metric.change > 0;
+  const filteredHistory = getFilteredHistory();
+
+  return (
+    <div className="p-6 space-y-6">
+      {/* Header */}
+      <div className="flex flex-col sm:flex-row sm:items-start justify-between gap-4">
+        <div className="flex items-start gap-4">
+          <button
+            onClick={() => router.back()}
+            className="p-2 text-gray-500 hover:text-gray-700 dark:text-gray-400 dark:hover:text-gray-200 hover:bg-gray-100 dark:hover:bg-gray-800 rounded-lg transition-colors"
+          >
+            <ArrowLeft className="w-5 h-5" />
+          </button>
+          <div>
+            <div className="flex items-center gap-2">
+              <h1 className="text-2xl font-bold text-gray-900 dark:text-white">{metric.name}</h1>
+              <span className="px-2 py-0.5 text-xs font-medium bg-gray-100 dark:bg-gray-800 text-gray-600 dark:text-gray-400 rounded">
+                {metric.code}
+              </span>
+            </div>
+            <p className="text-gray-500 dark:text-gray-400 mt-1">{metric.description}</p>
+            {metric.formula && (
+              <p className="text-sm text-gray-400 dark:text-gray-500 mt-1">
+                <span className="font-medium">Formula:</span> {metric.formula}
+              </p>
+            )}
+          </div>
+        </div>
+        <div className="flex items-center gap-2">
+          <button
+            onClick={handleExport}
+            className="flex items-center gap-2 px-4 py-2 text-gray-700 dark:text-gray-300 bg-white dark:bg-gray-800 border border-gray-200 dark:border-gray-700 rounded-lg hover:bg-gray-50 dark:hover:bg-gray-700 transition-colors"
+          >
+            <Download className="w-4 h-4" />
+            Exportar
+          </button>
+          <button
+            onClick={fetchMetricDetail}
+            className="p-2 text-gray-500 hover:text-gray-700 dark:text-gray-400 dark:hover:text-gray-200 hover:bg-gray-100 dark:hover:bg-gray-800 rounded-lg transition-colors"
+          >
+            <RefreshCw className="w-5 h-5" />
+          </button>
+        </div>
+      </div>
+
+      {/* Value Card */}
+      <div className="grid grid-cols-1 lg:grid-cols-3 gap-4">
+        <div className="lg:col-span-2 bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 p-6">
+          <div className="flex items-start justify-between">
+            <div>
+              <p className="text-sm text-gray-500 dark:text-gray-400 mb-1">Valor Actual</p>
+              <p className="text-4xl font-bold text-gray-900 dark:text-white">{formatValue(metric.value)}</p>
+              <div className="flex items-center gap-3 mt-3">
+                <div
+                  className={cn(
+                    'flex items-center gap-1 px-2 py-1 rounded-full text-sm font-medium',
+                    isGoodTrend
+                      ? 'bg-success-100 text-success-700 dark:bg-success-900/30 dark:text-success-400'
+                      : 'bg-error-100 text-error-700 dark:bg-error-900/30 dark:text-error-400'
+                  )}
+                >
+                  {isGoodTrend ? <ArrowUpRight className="w-4 h-4" /> : <ArrowDownRight className="w-4 h-4" />}
+                  {formatPercentage(Math.abs(metric.changePercent))}
+                </div>
+                <span className="text-sm text-gray-500 dark:text-gray-400">vs periodo anterior</span>
+              </div>
+            </div>
+            {isGoodTrend ? (
+              <TrendingUp className="w-12 h-12 text-success-500" />
+            ) : (
+              <TrendingDown className="w-12 h-12 text-error-500" />
+            )}
+          </div>
+
+          {/* Target Progress */}
+          {metric.target && (
+            <div className="mt-6 pt-6 border-t border-gray-100 dark:border-gray-700">
+              <div className="flex items-center justify-between mb-2">
+                <div className="flex items-center gap-2">
+                  <Target className="w-4 h-4 text-gray-400" />
+                  <span className="text-sm text-gray-600 dark:text-gray-400">Meta</span>
+                </div>
+                <span className="text-sm font-medium text-gray-900 dark:text-white">{formatValue(metric.target)}</span>
+              </div>
+              <div className="h-3 bg-gray-100 dark:bg-gray-700 rounded-full overflow-hidden">
+                <div
+                  className={cn(
+                    'h-full rounded-full transition-all',
+                    metric.value >= metric.target
+                      ? 'bg-success-500'
+                      : metric.value >= metric.target * 0.75
+                      ? 'bg-primary-500'
+                      : metric.value >= metric.target * 0.5
+                      ? 'bg-warning-500'
+                      : 'bg-error-500'
+                  )}
+                  style={{ width: `${Math.min(100, (metric.value / metric.target) * 100)}%` }}
+                />
+              </div>
+              <p className="text-xs text-gray-500 dark:text-gray-400 mt-1">
+                {((metric.value / metric.target) * 100).toFixed(1)}% completado
+              </p>
+            </div>
+          )}
+        </div>
+
+        {/* Period Comparison */}
+        <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 p-6">
+          <h3 className="text-sm font-medium text-gray-900 dark:text-white mb-4">Comparativos</h3>
+          <div className="space-y-4">
+            {metric.periodComparison.map((comp) => (
+              <div key={comp.period} className="flex items-center justify-between">
+                <span className="text-sm text-gray-600 dark:text-gray-400">{comp.period}</span>
+                <div className="text-right">
+                  <p className="text-sm font-medium text-gray-900 dark:text-white">{formatValue(comp.current)}</p>
+                  <p
+                    className={cn(
+                      'text-xs',
+                      comp.changePercent >= 0 ? 'text-success-600 dark:text-success-400' : 'text-error-600 dark:text-error-400'
+                    )}
+                  >
+                    {formatPercentage(comp.changePercent)}
+                  </p>
+                </div>
+              </div>
+            ))}
+          </div>
+        </div>
+      </div>
+
+      {/* Chart Controls */}
+      <div className="flex flex-col sm:flex-row sm:items-center justify-between gap-4">
+        <div className="flex items-center gap-2">
+          {(['7d', '30d', '90d', '12m', 'ytd', 'all'] as PeriodType[]).map((p) => (
+            <button
+              key={p}
+              onClick={() => setPeriod(p)}
+              className={cn(
+                'px-3 py-1.5 text-sm font-medium rounded-md transition-all',
+                period === p
+                  ? 'bg-primary-500 text-white'
+                  : 'bg-gray-100 dark:bg-gray-800 text-gray-600 dark:text-gray-400 hover:bg-gray-200 dark:hover:bg-gray-700'
+              )}
+            >
+              {p === 'ytd' ? 'YTD' : p === 'all' ? 'Todo' : p}
+            </button>
+          ))}
+        </div>
+        <div className="flex items-center gap-2">
+          {(['area', 'line', 'bar'] as ChartType[]).map((type) => (
+            <button
+              key={type}
+              onClick={() => setChartType(type)}
+              className={cn(
+                'px-3 py-1.5 text-sm font-medium rounded-md capitalize transition-all',
+                chartType === type
+                  ? 'bg-gray-900 dark:bg-white text-white dark:text-gray-900'
+                  : 'bg-gray-100 dark:bg-gray-800 text-gray-600 dark:text-gray-400 hover:bg-gray-200 dark:hover:bg-gray-700'
+              )}
+            >
+              {type}
+            </button>
+          ))}
+        </div>
+      </div>
+
+      {/* Main Chart */}
+      <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 p-6">
+        <div className="flex items-center justify-between mb-4">
+          <h3 className="text-lg font-semibold text-gray-900 dark:text-white">Historial</h3>
+          <label className="flex items-center gap-2 text-sm text-gray-600 dark:text-gray-400">
+            <input
+              type="checkbox"
+              checked={showComparison}
+              onChange={(e) => setShowComparison(e.target.checked)}
+              className="rounded border-gray-300 text-primary-500 focus:ring-primary-500"
+            />
+            Mostrar periodo anterior
+          </label>
+        </div>
+        <div className="h-96">
+          <ResponsiveContainer width="100%" height="100%">
+            {chartType === 'bar' ? (
+              <BarChart data={filteredHistory}>
+                <CartesianGrid strokeDasharray="3 3" stroke="#374151" opacity={0.2} />
+                <XAxis
+                  dataKey="date"
+                  stroke="#6b7280"
+                  tick={{ fill: '#6b7280', fontSize: 12 }}
+                  tickFormatter={(value) => formatDate(value, { day: 'numeric', month: 'short' })}
+                />
+                <YAxis stroke="#6b7280" tick={{ fill: '#6b7280', fontSize: 12 }} tickFormatter={(v) => formatValue(v)} />
+                <Tooltip
+                  contentStyle={{
+                    backgroundColor: '#1f2937',
+                    border: 'none',
+                    borderRadius: '8px',
+                    color: '#fff',
+                  }}
+                  formatter={(value: number) => [formatValue(value), 'Valor']}
+                  labelFormatter={(label) => formatDate(label)}
+                />
+                {showComparison && <Bar dataKey="previousValue" name="Periodo Anterior" fill="#6b7280" opacity={0.5} />}
+                <Bar dataKey="value" name="Valor" fill="#0c8ce8" />
+                {metric.target && <ReferenceLine y={metric.target} stroke="#10b981" strokeDasharray="5 5" label="Meta" />}
+              </BarChart>
+            ) : chartType === 'line' ? (
+              <LineChart data={filteredHistory}>
+                <CartesianGrid strokeDasharray="3 3" stroke="#374151" opacity={0.2} />
+                <XAxis
+                  dataKey="date"
+                  stroke="#6b7280"
+                  tick={{ fill: '#6b7280', fontSize: 12 }}
+                  tickFormatter={(value) => formatDate(value, { day: 'numeric', month: 'short' })}
+                />
+                <YAxis stroke="#6b7280" tick={{ fill: '#6b7280', fontSize: 12 }} tickFormatter={(v) => formatValue(v)} />
+                <Tooltip
+                  contentStyle={{
+                    backgroundColor: '#1f2937',
+                    border: 'none',
+                    borderRadius: '8px',
+                    color: '#fff',
+                  }}
+                  formatter={(value: number) => [formatValue(value), 'Valor']}
+                  labelFormatter={(label) => formatDate(label)}
+                />
+                <Legend />
+                {showComparison && (
+                  <Line
+                    type="monotone"
+                    dataKey="previousValue"
+                    name="Periodo Anterior"
+                    stroke="#6b7280"
+                    strokeWidth={1}
+                    strokeDasharray="5 5"
+                    dot={false}
+                  />
+                )}
+                <Line type="monotone" dataKey="value" name="Valor" stroke="#0c8ce8" strokeWidth={2} dot={false} activeDot={{ r: 4 }} />
+                {metric.target && <ReferenceLine y={metric.target} stroke="#10b981" strokeDasharray="5 5" label="Meta" />}
+              </LineChart>
+            ) : (
+              <AreaChart data={filteredHistory}>
+                <defs>
+                  <linearGradient id="colorValue" x1="0" y1="0" x2="0" y2="1">
+                    <stop offset="5%" stopColor="#0c8ce8" stopOpacity={0.3} />
+                    <stop offset="95%" stopColor="#0c8ce8" stopOpacity={0} />
+                  </linearGradient>
+                  <linearGradient id="colorPrevious" x1="0" y1="0" x2="0" y2="1">
+                    <stop offset="5%" stopColor="#6b7280" stopOpacity={0.2} />
+                    <stop offset="95%" stopColor="#6b7280" stopOpacity={0} />
+                  </linearGradient>
+                </defs>
+                <CartesianGrid strokeDasharray="3 3" stroke="#374151" opacity={0.2} />
+                <XAxis
+                  dataKey="date"
+                  stroke="#6b7280"
+                  tick={{ fill: '#6b7280', fontSize: 12 }}
+                  tickFormatter={(value) => formatDate(value, { day: 'numeric', month: 'short' })}
+                />
+                <YAxis stroke="#6b7280" tick={{ fill: '#6b7280', fontSize: 12 }} tickFormatter={(v) => formatValue(v)} />
+                <Tooltip
+                  contentStyle={{
+                    backgroundColor: '#1f2937',
+                    border: 'none',
+                    borderRadius: '8px',
+                    color: '#fff',
+                  }}
+                  formatter={(value: number) => [formatValue(value), 'Valor']}
+                  labelFormatter={(label) => formatDate(label)}
+                />
+                <Legend />
+                {showComparison && (
+                  <Area
+                    type="monotone"
+                    dataKey="previousValue"
+                    name="Periodo Anterior"
+                    stroke="#6b7280"
+                    fill="url(#colorPrevious)"
+                    strokeWidth={1}
+                    strokeDasharray="5 5"
+                  />
+                )}
+                <Area type="monotone" dataKey="value" name="Valor" stroke="#0c8ce8" fill="url(#colorValue)" strokeWidth={2} />
+                {metric.target && <ReferenceLine y={metric.target} stroke="#10b981" strokeDasharray="5 5" label="Meta" />}
+              </AreaChart>
+            )}
+          </ResponsiveContainer>
+        </div>
+      </div>
+
+      {/* Data Table */}
+      <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 overflow-hidden">
+        <div className="px-6 py-4 border-b border-gray-200 dark:border-gray-700">
+          <h3 className="text-lg font-semibold text-gray-900 dark:text-white">Valores por Periodo</h3>
+        </div>
+        <div className="overflow-x-auto">
+          <table className="w-full">
+            <thead className="bg-gray-50 dark:bg-gray-900/50">
+              <tr>
+                <th className="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Fecha
+                </th>
+                <th className="px-6 py-3 text-right text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Valor
+                </th>
+                <th className="px-6 py-3 text-right text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Anterior
+                </th>
+                <th className="px-6 py-3 text-right text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Cambio
+                </th>
+                <th className="px-6 py-3 text-right text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Cambio %
+                </th>
+              </tr>
+            </thead>
+            <tbody className="divide-y divide-gray-200 dark:divide-gray-700">
+              {filteredHistory
+                .slice(-30)
+                .reverse()
+                .map((row) => (
+                  <tr key={row.date} className="hover:bg-gray-50 dark:hover:bg-gray-900/50">
+                    <td className="px-6 py-4 whitespace-nowrap text-sm text-gray-900 dark:text-white">
+                      {formatDate(row.date)}
+                    </td>
+                    <td className="px-6 py-4 whitespace-nowrap text-sm text-right font-medium text-gray-900 dark:text-white">
+                      {formatValue(row.value)}
+                    </td>
+                    <td className="px-6 py-4 whitespace-nowrap text-sm text-right text-gray-500 dark:text-gray-400">
+                      {row.previousValue ? formatValue(row.previousValue) : '-'}
+                    </td>
+                    <td className="px-6 py-4 whitespace-nowrap text-sm text-right">
+                      {row.change !== undefined ? (
+                        <span className={row.change >= 0 ? 'text-success-600' : 'text-error-600'}>
+                          {row.change >= 0 ? '+' : ''}
+                          {formatValue(row.change)}
+                        </span>
+                      ) : (
+                        '-'
+                      )}
+                    </td>
+                    <td className="px-6 py-4 whitespace-nowrap text-sm text-right">
+                      {row.changePercent !== undefined ? (
+                        <span
+                          className={cn(
+                            'inline-flex items-center px-2 py-0.5 rounded-full text-xs font-medium',
+                            row.changePercent >= 0
+                              ? 'bg-success-100 text-success-700 dark:bg-success-900/30 dark:text-success-400'
+                              : 'bg-error-100 text-error-700 dark:bg-error-900/30 dark:text-error-400'
+                          )}
+                        >
+                          {formatPercentage(row.changePercent)}
+                        </span>
+                      ) : (
+                        '-'
+                      )}
+                    </td>
+                  </tr>
+                ))}
+            </tbody>
+          </table>
+        </div>
+      </div>
+    </div>
+  );
+}

apps/web/src/app/(dashboard)/metricas/page.tsx

@@ -0,0 +1,824 @@
+'use client';
+
+import React, { useState, useEffect, useCallback } from 'react';
+import {
+  LineChart,
+  Line,
+  AreaChart,
+  Area,
+  XAxis,
+  YAxis,
+  CartesianGrid,
+  Tooltip,
+  ResponsiveContainer,
+  Legend,
+} from 'recharts';
+import {
+  TrendingUp,
+  TrendingDown,
+  Users,
+  DollarSign,
+  Activity,
+  Calendar,
+  RefreshCw,
+  ArrowUpRight,
+  ArrowDownRight,
+  Target,
+  Zap,
+  Building2,
+  ChevronRight,
+} from 'lucide-react';
+import { cn, formatCurrency, formatNumber, formatPercentage } from '@/lib/utils';
+import { api } from '@/lib/api';
+
+// ============================================================================
+// Types
+// ============================================================================
+
+interface Metric {
+  code: string;
+  name: string;
+  description: string;
+  value: number;
+  previousValue: number;
+  change: number;
+  changePercent: number;
+  format: 'currency' | 'number' | 'percentage';
+  category: 'core' | 'startup' | 'enterprise';
+  trend: 'up' | 'down' | 'neutral';
+  target?: number;
+  history: { date: string; value: number }[];
+}
+
+interface MetricsResponse {
+  metrics: Metric[];
+  period: string;
+  updatedAt: string;
+}
+
+type MetricCategory = 'core' | 'startup' | 'enterprise';
+type PeriodType = '7d' | '30d' | '90d' | '12m' | 'ytd';
+
+// ============================================================================
+// Mock Data for Development
+// ============================================================================
+
+const mockMetrics: Metric[] = [
+  // Core Metrics
+  {
+    code: 'MRR',
+    name: 'Monthly Recurring Revenue',
+    description: 'Ingresos recurrentes mensuales',
+    value: 125000,
+    previousValue: 118000,
+    change: 7000,
+    changePercent: 5.93,
+    format: 'currency',
+    category: 'core',
+    trend: 'up',
+    target: 150000,
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 80000 + i * 5000 + Math.random() * 3000,
+    })),
+  },
+  {
+    code: 'ARR',
+    name: 'Annual Recurring Revenue',
+    description: 'Ingresos recurrentes anuales',
+    value: 1500000,
+    previousValue: 1416000,
+    change: 84000,
+    changePercent: 5.93,
+    format: 'currency',
+    category: 'core',
+    trend: 'up',
+    target: 1800000,
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 960000 + i * 60000 + Math.random() * 36000,
+    })),
+  },
+  {
+    code: 'REVENUE',
+    name: 'Ingresos Totales',
+    description: 'Ingresos totales del periodo',
+    value: 245000,
+    previousValue: 230000,
+    change: 15000,
+    changePercent: 6.52,
+    format: 'currency',
+    category: 'core',
+    trend: 'up',
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 180000 + i * 8000 + Math.random() * 10000,
+    })),
+  },
+  {
+    code: 'EXPENSES',
+    name: 'Gastos Totales',
+    description: 'Gastos totales del periodo',
+    value: 180000,
+    previousValue: 175000,
+    change: 5000,
+    changePercent: 2.86,
+    format: 'currency',
+    category: 'core',
+    trend: 'down',
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 150000 + i * 3000 + Math.random() * 5000,
+    })),
+  },
+  {
+    code: 'GROSS_MARGIN',
+    name: 'Margen Bruto',
+    description: 'Porcentaje de margen bruto',
+    value: 72.5,
+    previousValue: 70.2,
+    change: 2.3,
+    changePercent: 3.28,
+    format: 'percentage',
+    category: 'core',
+    trend: 'up',
+    target: 75,
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 65 + i * 0.8 + Math.random() * 2,
+    })),
+  },
+  {
+    code: 'NET_INCOME',
+    name: 'Utilidad Neta',
+    description: 'Ingresos menos gastos',
+    value: 65000,
+    previousValue: 55000,
+    change: 10000,
+    changePercent: 18.18,
+    format: 'currency',
+    category: 'core',
+    trend: 'up',
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 30000 + i * 4000 + Math.random() * 5000,
+    })),
+  },
+  // Startup Metrics
+  {
+    code: 'CAC',
+    name: 'Customer Acquisition Cost',
+    description: 'Costo de adquisicion por cliente',
+    value: 2500,
+    previousValue: 2800,
+    change: -300,
+    changePercent: -10.71,
+    format: 'currency',
+    category: 'startup',
+    trend: 'up',
+    target: 2000,
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 3500 - i * 100 + Math.random() * 200,
+    })),
+  },
+  {
+    code: 'LTV',
+    name: 'Customer Lifetime Value',
+    description: 'Valor de vida del cliente',
+    value: 15000,
+    previousValue: 13500,
+    change: 1500,
+    changePercent: 11.11,
+    format: 'currency',
+    category: 'startup',
+    trend: 'up',
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 10000 + i * 500 + Math.random() * 500,
+    })),
+  },
+  {
+    code: 'LTV_CAC',
+    name: 'LTV/CAC Ratio',
+    description: 'Ratio de LTV sobre CAC',
+    value: 6.0,
+    previousValue: 4.8,
+    change: 1.2,
+    changePercent: 25,
+    format: 'number',
+    category: 'startup',
+    trend: 'up',
+    target: 5,
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 3 + i * 0.3 + Math.random() * 0.5,
+    })),
+  },
+  {
+    code: 'CHURN',
+    name: 'Churn Rate',
+    description: 'Tasa de cancelacion mensual',
+    value: 2.5,
+    previousValue: 3.2,
+    change: -0.7,
+    changePercent: -21.88,
+    format: 'percentage',
+    category: 'startup',
+    trend: 'up',
+    target: 2,
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 5 - i * 0.2 + Math.random() * 0.5,
+    })),
+  },
+  {
+    code: 'NRR',
+    name: 'Net Revenue Retention',
+    description: 'Retencion neta de ingresos',
+    value: 115,
+    previousValue: 110,
+    change: 5,
+    changePercent: 4.55,
+    format: 'percentage',
+    category: 'startup',
+    trend: 'up',
+    target: 120,
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 100 + i * 1.5 + Math.random() * 3,
+    })),
+  },
+  {
+    code: 'BURN_RATE',
+    name: 'Burn Rate',
+    description: 'Tasa de quema mensual',
+    value: 45000,
+    previousValue: 52000,
+    change: -7000,
+    changePercent: -13.46,
+    format: 'currency',
+    category: 'startup',
+    trend: 'up',
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 70000 - i * 3000 + Math.random() * 5000,
+    })),
+  },
+  // Enterprise Metrics
+  {
+    code: 'ACTIVE_CUSTOMERS',
+    name: 'Clientes Activos',
+    description: 'Numero de clientes activos',
+    value: 342,
+    previousValue: 315,
+    change: 27,
+    changePercent: 8.57,
+    format: 'number',
+    category: 'enterprise',
+    trend: 'up',
+    target: 400,
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 250 + i * 10 + Math.floor(Math.random() * 10),
+    })),
+  },
+  {
+    code: 'ARPU',
+    name: 'Average Revenue Per User',
+    description: 'Ingreso promedio por usuario',
+    value: 365,
+    previousValue: 350,
+    change: 15,
+    changePercent: 4.29,
+    format: 'currency',
+    category: 'enterprise',
+    trend: 'up',
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 300 + i * 8 + Math.random() * 15,
+    })),
+  },
+  {
+    code: 'NPS',
+    name: 'Net Promoter Score',
+    description: 'Indice de promotores neto',
+    value: 72,
+    previousValue: 68,
+    change: 4,
+    changePercent: 5.88,
+    format: 'number',
+    category: 'enterprise',
+    trend: 'up',
+    target: 80,
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 55 + i * 2 + Math.floor(Math.random() * 5),
+    })),
+  },
+  {
+    code: 'DAU_MAU',
+    name: 'DAU/MAU Ratio',
+    description: 'Ratio de usuarios activos diarios vs mensuales',
+    value: 0.45,
+    previousValue: 0.42,
+    change: 0.03,
+    changePercent: 7.14,
+    format: 'percentage',
+    category: 'enterprise',
+    trend: 'up',
+    target: 0.5,
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 0.35 + i * 0.01 + Math.random() * 0.02,
+    })),
+  },
+  {
+    code: 'SUPPORT_TICKETS',
+    name: 'Tickets de Soporte',
+    description: 'Tickets abiertos este periodo',
+    value: 89,
+    previousValue: 120,
+    change: -31,
+    changePercent: -25.83,
+    format: 'number',
+    category: 'enterprise',
+    trend: 'up',
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 150 - i * 5 + Math.floor(Math.random() * 20),
+    })),
+  },
+  {
+    code: 'RESOLUTION_TIME',
+    name: 'Tiempo de Resolucion',
+    description: 'Tiempo promedio de resolucion en horas',
+    value: 4.2,
+    previousValue: 5.8,
+    change: -1.6,
+    changePercent: -27.59,
+    format: 'number',
+    category: 'enterprise',
+    trend: 'up',
+    target: 4,
+    history: Array.from({ length: 12 }, (_, i) => ({
+      date: `2024-${String(i + 1).padStart(2, '0')}`,
+      value: 8 - i * 0.4 + Math.random() * 1,
+    })),
+  },
+];
+
+// ============================================================================
+// Loading Skeleton
+// ============================================================================
+
+function MetricsSkeleton() {
+  return (
+    <div className="animate-pulse space-y-6">
+      {/* Header skeleton */}
+      <div className="flex items-center justify-between">
+        <div className="h-8 bg-gray-200 dark:bg-gray-700 rounded w-48" />
+        <div className="h-10 bg-gray-200 dark:bg-gray-700 rounded w-36" />
+      </div>
+
+      {/* Tabs skeleton */}
+      <div className="flex gap-2">
+        {[1, 2, 3].map((i) => (
+          <div key={i} className="h-10 bg-gray-200 dark:bg-gray-700 rounded w-28" />
+        ))}
+      </div>
+
+      {/* Cards skeleton */}
+      <div className="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-4">
+        {[1, 2, 3, 4, 5, 6].map((i) => (
+          <div
+            key={i}
+            className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 p-6"
+          >
+            <div className="h-4 bg-gray-200 dark:bg-gray-700 rounded w-32 mb-2" />
+            <div className="h-8 bg-gray-200 dark:bg-gray-700 rounded w-24 mb-4" />
+            <div className="h-20 bg-gray-200 dark:bg-gray-700 rounded" />
+          </div>
+        ))}
+      </div>
+    </div>
+  );
+}
+
+// ============================================================================
+// Metric Card Component
+// ============================================================================
+
+interface MetricCardProps {
+  metric: Metric;
+  onClick?: () => void;
+}
+
+function MetricCard({ metric, onClick }: MetricCardProps) {
+  const formatValue = (value: number, format: Metric['format']) => {
+    switch (format) {
+      case 'currency':
+        return formatCurrency(value);
+      case 'percentage':
+        return `${value.toFixed(1)}%`;
+      case 'number':
+      default:
+        return formatNumber(value, value % 1 === 0 ? 0 : 2);
+    }
+  };
+
+  const isPositiveTrend = metric.trend === 'up';
+  const TrendIcon = isPositiveTrend ? TrendingUp : TrendingDown;
+
+  // For metrics where lower is better (CAC, Churn, etc.)
+  const isInverseTrend = ['CAC', 'CHURN', 'BURN_RATE', 'EXPENSES', 'SUPPORT_TICKETS', 'RESOLUTION_TIME'].includes(metric.code);
+  const isGoodTrend = isInverseTrend ? metric.change < 0 : metric.change > 0;
+
+  const progressPercent = metric.target
+    ? Math.min(100, (metric.value / metric.target) * 100)
+    : null;
+
+  return (
+    <div
+      onClick={onClick}
+      className={cn(
+        'bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700',
+        'p-6 hover:shadow-lg transition-all cursor-pointer hover:border-primary-300 dark:hover:border-primary-600',
+        'group'
+      )}
+    >
+      <div className="flex items-start justify-between mb-2">
+        <div>
+          <p className="text-sm font-medium text-gray-500 dark:text-gray-400">
+            {metric.name}
+          </p>
+          <p className="text-xs text-gray-400 dark:text-gray-500 mt-0.5">
+            {metric.code}
+          </p>
+        </div>
+        <ChevronRight className="w-5 h-5 text-gray-400 group-hover:text-primary-500 transition-colors" />
+      </div>
+
+      <div className="flex items-end justify-between mb-4">
+        <p className="text-2xl font-bold text-gray-900 dark:text-white">
+          {formatValue(metric.value, metric.format)}
+        </p>
+        <div
+          className={cn(
+            'flex items-center gap-1 px-2 py-1 rounded-full text-xs font-medium',
+            isGoodTrend
+              ? 'bg-success-100 text-success-700 dark:bg-success-900/30 dark:text-success-400'
+              : 'bg-error-100 text-error-700 dark:bg-error-900/30 dark:text-error-400'
+          )}
+        >
+          {isGoodTrend ? (
+            <ArrowUpRight className="w-3 h-3" />
+          ) : (
+            <ArrowDownRight className="w-3 h-3" />
+          )}
+          {formatPercentage(Math.abs(metric.changePercent))}
+        </div>
+      </div>
+
+      {/* Mini Chart */}
+      <div className="h-16 mb-3">
+        <ResponsiveContainer width="100%" height="100%">
+          <AreaChart data={metric.history.slice(-7)}>
+            <defs>
+              <linearGradient id={`gradient-${metric.code}`} x1="0" y1="0" x2="0" y2="1">
+                <stop
+                  offset="0%"
+                  stopColor={isGoodTrend ? '#10b981' : '#ef4444'}
+                  stopOpacity={0.3}
+                />
+                <stop
+                  offset="100%"
+                  stopColor={isGoodTrend ? '#10b981' : '#ef4444'}
+                  stopOpacity={0}
+                />
+              </linearGradient>
+            </defs>
+            <Area
+              type="monotone"
+              dataKey="value"
+              stroke={isGoodTrend ? '#10b981' : '#ef4444'}
+              strokeWidth={2}
+              fill={`url(#gradient-${metric.code})`}
+            />
+          </AreaChart>
+        </ResponsiveContainer>
+      </div>
+
+      {/* Target Progress */}
+      {progressPercent !== null && (
+        <div>
+          <div className="flex items-center justify-between text-xs mb-1">
+            <span className="text-gray-500 dark:text-gray-400">Meta</span>
+            <span className="text-gray-600 dark:text-gray-300">
+              {formatValue(metric.target!, metric.format)}
+            </span>
+          </div>
+          <div className="h-2 bg-gray-100 dark:bg-gray-700 rounded-full overflow-hidden">
+            <div
+              className={cn(
+                'h-full rounded-full transition-all',
+                progressPercent >= 100
+                  ? 'bg-success-500'
+                  : progressPercent >= 75
+                  ? 'bg-primary-500'
+                  : progressPercent >= 50
+                  ? 'bg-warning-500'
+                  : 'bg-error-500'
+              )}
+              style={{ width: `${progressPercent}%` }}
+            />
+          </div>
+        </div>
+      )}
+    </div>
+  );
+}
+
+// ============================================================================
+// Trend Chart Component
+// ============================================================================
+
+interface TrendChartProps {
+  metrics: Metric[];
+  selectedMetrics: string[];
+}
+
+function TrendChart({ metrics, selectedMetrics }: TrendChartProps) {
+  const selectedData = metrics.filter((m) => selectedMetrics.includes(m.code));
+
+  if (selectedData.length === 0) return null;
+
+  // Combine data for multiple metrics
+  const chartData = selectedData[0].history.map((point, index) => {
+    const dataPoint: Record<string, unknown> = { date: point.date };
+    selectedData.forEach((metric) => {
+      dataPoint[metric.code] = metric.history[index]?.value ?? 0;
+    });
+    return dataPoint;
+  });
+
+  const colors = ['#0c8ce8', '#10b981', '#f59e0b', '#ef4444', '#8b5cf6', '#06b6d4'];
+
+  return (
+    <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 p-6">
+      <h3 className="text-lg font-semibold text-gray-900 dark:text-white mb-4">
+        Tendencias
+      </h3>
+      <div className="h-80">
+        <ResponsiveContainer width="100%" height="100%">
+          <LineChart data={chartData}>
+            <CartesianGrid strokeDasharray="3 3" stroke="#374151" opacity={0.2} />
+            <XAxis
+              dataKey="date"
+              stroke="#6b7280"
+              tick={{ fill: '#6b7280', fontSize: 12 }}
+            />
+            <YAxis stroke="#6b7280" tick={{ fill: '#6b7280', fontSize: 12 }} />
+            <Tooltip
+              contentStyle={{
+                backgroundColor: '#1f2937',
+                border: 'none',
+                borderRadius: '8px',
+                color: '#fff',
+              }}
+            />
+            <Legend />
+            {selectedData.map((metric, index) => (
+              <Line
+                key={metric.code}
+                type="monotone"
+                dataKey={metric.code}
+                name={metric.name}
+                stroke={colors[index % colors.length]}
+                strokeWidth={2}
+                dot={false}
+                activeDot={{ r: 4 }}
+              />
+            ))}
+          </LineChart>
+        </ResponsiveContainer>
+      </div>
+    </div>
+  );
+}
+
+// ============================================================================
+// Period Selector
+// ============================================================================
+
+interface PeriodSelectorProps {
+  value: PeriodType;
+  onChange: (period: PeriodType) => void;
+}
+
+function PeriodSelector({ value, onChange }: PeriodSelectorProps) {
+  const periods: { value: PeriodType; label: string }[] = [
+    { value: '7d', label: '7 dias' },
+    { value: '30d', label: '30 dias' },
+    { value: '90d', label: '90 dias' },
+    { value: '12m', label: '12 meses' },
+    { value: 'ytd', label: 'YTD' },
+  ];
+
+  return (
+    <div className="flex items-center gap-1 bg-gray-100 dark:bg-gray-800 p-1 rounded-lg">
+      {periods.map((period) => (
+        <button
+          key={period.value}
+          onClick={() => onChange(period.value)}
+          className={cn(
+            'px-3 py-1.5 text-sm font-medium rounded-md transition-all',
+            value === period.value
+              ? 'bg-white dark:bg-gray-700 text-gray-900 dark:text-white shadow-sm'
+              : 'text-gray-600 dark:text-gray-400 hover:text-gray-900 dark:hover:text-white'
+          )}
+        >
+          {period.label}
+        </button>
+      ))}
+    </div>
+  );
+}
+
+// ============================================================================
+// Category Tab
+// ============================================================================
+
+interface CategoryTabsProps {
+  value: MetricCategory;
+  onChange: (category: MetricCategory) => void;
+}
+
+function CategoryTabs({ value, onChange }: CategoryTabsProps) {
+  const categories: { value: MetricCategory; label: string; icon: React.ReactNode }[] = [
+    { value: 'core', label: 'Core', icon: <Activity className="w-4 h-4" /> },
+    { value: 'startup', label: 'Startup', icon: <Zap className="w-4 h-4" /> },
+    { value: 'enterprise', label: 'Enterprise', icon: <Building2 className="w-4 h-4" /> },
+  ];
+
+  return (
+    <div className="flex gap-2">
+      {categories.map((category) => (
+        <button
+          key={category.value}
+          onClick={() => onChange(category.value)}
+          className={cn(
+            'flex items-center gap-2 px-4 py-2 rounded-lg font-medium transition-all',
+            value === category.value
+              ? 'bg-primary-500 text-white'
+              : 'bg-gray-100 dark:bg-gray-800 text-gray-600 dark:text-gray-400 hover:bg-gray-200 dark:hover:bg-gray-700'
+          )}
+        >
+          {category.icon}
+          {category.label}
+        </button>
+      ))}
+    </div>
+  );
+}
+
+// ============================================================================
+// Main Page Component
+// ============================================================================
+
+export default function MetricasPage() {
+  const [metrics, setMetrics] = useState<Metric[]>([]);
+  const [isLoading, setIsLoading] = useState(true);
+  const [error, setError] = useState<string | null>(null);
+  const [category, setCategory] = useState<MetricCategory>('core');
+  const [period, setPeriod] = useState<PeriodType>('30d');
+  const [selectedForTrend, setSelectedForTrend] = useState<string[]>(['MRR', 'ARR']);
+
+  const fetchMetrics = useCallback(async () => {
+    setIsLoading(true);
+    setError(null);
+
+    try {
+      // In production, this would be an API call
+      // const response = await api.get<MetricsResponse>('/metrics', { params: { period } });
+      // setMetrics(response.data?.metrics ?? []);
+
+      // Mock data for development
+      await new Promise((resolve) => setTimeout(resolve, 800));
+      setMetrics(mockMetrics);
+    } catch (err) {
+      setError(err instanceof Error ? err.message : 'Error al cargar metricas');
+    } finally {
+      setIsLoading(false);
+    }
+  }, [period]);
+
+  useEffect(() => {
+    fetchMetrics();
+  }, [fetchMetrics]);
+
+  const filteredMetrics = metrics.filter((m) => m.category === category);
+
+  const handleMetricClick = (metric: Metric) => {
+    // Navigate to detail page
+    window.location.href = `/metricas/${metric.code}`;
+  };
+
+  const toggleTrendSelection = (code: string) => {
+    setSelectedForTrend((prev) =>
+      prev.includes(code)
+        ? prev.filter((c) => c !== code)
+        : prev.length < 4
+        ? [...prev, code]
+        : prev
+    );
+  };
+
+  if (isLoading) {
+    return (
+      <div className="p-6">
+        <MetricsSkeleton />
+      </div>
+    );
+  }
+
+  if (error) {
+    return (
+      <div className="p-6">
+        <div className="bg-error-50 dark:bg-error-900/20 border border-error-200 dark:border-error-800 rounded-lg p-6 text-center">
+          <p className="text-error-700 dark:text-error-400 mb-4">{error}</p>
+          <button
+            onClick={fetchMetrics}
+            className="px-4 py-2 bg-error-600 text-white rounded-lg hover:bg-error-700 transition-colors"
+          >
+            Reintentar
+          </button>
+        </div>
+      </div>
+    );
+  }
+
+  return (
+    <div className="p-6 space-y-6">
+      {/* Header */}
+      <div className="flex flex-col sm:flex-row sm:items-center justify-between gap-4">
+        <div>
+          <h1 className="text-2xl font-bold text-gray-900 dark:text-white">Metricas</h1>
+          <p className="text-gray-500 dark:text-gray-400 mt-1">
+            Analiza el rendimiento de tu negocio
+          </p>
+        </div>
+        <div className="flex items-center gap-3">
+          <PeriodSelector value={period} onChange={setPeriod} />
+          <button
+            onClick={fetchMetrics}
+            className="p-2 text-gray-500 hover:text-gray-700 dark:text-gray-400 dark:hover:text-gray-200 hover:bg-gray-100 dark:hover:bg-gray-800 rounded-lg transition-colors"
+            title="Actualizar"
+          >
+            <RefreshCw className="w-5 h-5" />
+          </button>
+        </div>
+      </div>
+
+      {/* Category Tabs */}
+      <CategoryTabs value={category} onChange={setCategory} />
+
+      {/* Metrics Grid */}
+      <div className="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-4">
+        {filteredMetrics.map((metric) => (
+          <MetricCard
+            key={metric.code}
+            metric={metric}
+            onClick={() => handleMetricClick(metric)}
+          />
+        ))}
+      </div>
+
+      {/* Trend Selection */}
+      <div className="bg-gray-50 dark:bg-gray-900/50 rounded-lg p-4">
+        <p className="text-sm text-gray-600 dark:text-gray-400 mb-3">
+          Selecciona hasta 4 metricas para comparar en el grafico de tendencias:
+        </p>
+        <div className="flex flex-wrap gap-2">
+          {metrics.map((metric) => (
+            <button
+              key={metric.code}
+              onClick={() => toggleTrendSelection(metric.code)}
+              className={cn(
+                'px-3 py-1.5 text-sm font-medium rounded-full transition-all',
+                selectedForTrend.includes(metric.code)
+                  ? 'bg-primary-500 text-white'
+                  : 'bg-white dark:bg-gray-800 text-gray-600 dark:text-gray-400 border border-gray-200 dark:border-gray-700 hover:border-primary-300 dark:hover:border-primary-600'
+              )}
+            >
+              {metric.code}
+            </button>
+          ))}
+        </div>
+      </div>
+
+      {/* Trend Chart */}
+      <TrendChart metrics={metrics} selectedMetrics={selectedForTrend} />
+    </div>
+  );
+}

apps/web/src/app/(dashboard)/transacciones/page.tsx

@@ -0,0 +1,912 @@
+'use client';
+
+import React, { useState, useEffect, useCallback, useMemo } from 'react';
+import {
+  ArrowUpRight,
+  ArrowDownRight,
+  Search,
+  Filter,
+  Download,
+  Plus,
+  MoreVertical,
+  Calendar,
+  X,
+  ChevronLeft,
+  ChevronRight,
+  Eye,
+  Edit,
+  Trash2,
+  FileText,
+  Building2,
+  Tag,
+} from 'lucide-react';
+import { cn, formatCurrency, formatDate, formatNumber } from '@/lib/utils';
+import { api } from '@/lib/api';
+
+// ============================================================================
+// Types
+// ============================================================================
+
+type TransactionType = 'income' | 'expense' | 'transfer';
+type TransactionStatus = 'pending' | 'completed' | 'cancelled' | 'reconciled';
+type PaymentMethod = 'cash' | 'bank_transfer' | 'credit_card' | 'debit_card' | 'check' | 'other';
+
+interface Transaction {
+  id: string;
+  date: string;
+  type: TransactionType;
+  category: string;
+  subcategory?: string;
+  description: string;
+  amount: number;
+  currency: string;
+  status: TransactionStatus;
+  paymentMethod: PaymentMethod;
+  contact?: {
+    id: string;
+    name: string;
+    rfc?: string;
+    type: 'customer' | 'supplier';
+  };
+  cfdiId?: string;
+  cfdiUuid?: string;
+  bankAccountId?: string;
+  bankAccountName?: string;
+  reference?: string;
+  notes?: string;
+  tags?: string[];
+  attachments?: number;
+  createdAt: string;
+  updatedAt: string;
+}
+
+interface TransactionsResponse {
+  transactions: Transaction[];
+  pagination: {
+    page: number;
+    limit: number;
+    total: number;
+    totalPages: number;
+  };
+  summary: {
+    totalIncome: number;
+    totalExpenses: number;
+    netAmount: number;
+  };
+}
+
+interface Filters {
+  search: string;
+  type: TransactionType | 'all';
+  status: TransactionStatus | 'all';
+  category: string;
+  contactId: string;
+  dateFrom: string;
+  dateTo: string;
+  paymentMethod: PaymentMethod | 'all';
+}
+
+// ============================================================================
+// Mock Data
+// ============================================================================
+
+const categories = {
+  income: ['Ventas', 'Servicios', 'Comisiones', 'Intereses', 'Otros Ingresos'],
+  expense: ['Nomina', 'Servicios Profesionales', 'Renta', 'Servicios', 'Suministros', 'Marketing', 'Viajes', 'Otros Gastos'],
+};
+
+const generateMockTransactions = (): Transaction[] => {
+  const contacts = [
+    { id: '1', name: 'Empresa ABC S.A. de C.V.', rfc: 'EAB123456789', type: 'customer' as const },
+    { id: '2', name: 'Servicios XYZ S.A.', rfc: 'SXY987654321', type: 'supplier' as const },
+    { id: '3', name: 'Consultores Asociados', rfc: 'CON456789123', type: 'supplier' as const },
+    { id: '4', name: 'Tech Solutions MX', rfc: 'TSM789123456', type: 'customer' as const },
+    { id: '5', name: 'Distribuidora Nacional', rfc: 'DNA321654987', type: 'customer' as const },
+  ];
+
+  const transactions: Transaction[] = [];
+
+  for (let i = 0; i < 100; i++) {
+    const type: TransactionType = Math.random() > 0.4 ? 'income' : 'expense';
+    const categoryList = type === 'income' ? categories.income : categories.expense;
+    const contact = contacts[Math.floor(Math.random() * contacts.length)];
+    const date = new Date();
+    date.setDate(date.getDate() - Math.floor(Math.random() * 90));
+
+    transactions.push({
+      id: `txn-${i + 1}`,
+      date: date.toISOString().split('T')[0],
+      type,
+      category: categoryList[Math.floor(Math.random() * categoryList.length)],
+      description: type === 'income' ? `Factura ${1000 + i}` : `Pago ${2000 + i}`,
+      amount: Math.floor(Math.random() * 50000) + 1000,
+      currency: 'MXN',
+      status: (['pending', 'completed', 'reconciled'] as TransactionStatus[])[Math.floor(Math.random() * 3)],
+      paymentMethod: (['bank_transfer', 'credit_card', 'cash', 'check'] as PaymentMethod[])[Math.floor(Math.random() * 4)],
+      contact: Math.random() > 0.2 ? contact : undefined,
+      cfdiId: Math.random() > 0.5 ? `cfdi-${i}` : undefined,
+      cfdiUuid: Math.random() > 0.5 ? `${crypto.randomUUID?.() || `uuid-${i}`}` : undefined,
+      bankAccountId: 'bank-1',
+      bankAccountName: 'Cuenta Principal BBVA',
+      reference: `REF-${1000 + i}`,
+      notes: Math.random() > 0.7 ? 'Nota de la transaccion' : undefined,
+      tags: Math.random() > 0.5 ? ['recurrente', 'prioritario'].slice(0, Math.floor(Math.random() * 2) + 1) : undefined,
+      attachments: Math.floor(Math.random() * 3),
+      createdAt: date.toISOString(),
+      updatedAt: date.toISOString(),
+    });
+  }
+
+  return transactions.sort((a, b) => new Date(b.date).getTime() - new Date(a.date).getTime());
+};
+
+// ============================================================================
+// Loading Skeleton
+// ============================================================================
+
+function TransactionsSkeleton() {
+  return (
+    <div className="animate-pulse space-y-4">
+      {/* Summary cards */}
+      <div className="grid grid-cols-1 md:grid-cols-3 gap-4">
+        {[1, 2, 3].map((i) => (
+          <div key={i} className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 p-4">
+            <div className="h-4 bg-gray-200 dark:bg-gray-700 rounded w-24 mb-2" />
+            <div className="h-8 bg-gray-200 dark:bg-gray-700 rounded w-32" />
+          </div>
+        ))}
+      </div>
+      {/* Table skeleton */}
+      <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700">
+        <div className="p-4 border-b border-gray-200 dark:border-gray-700">
+          <div className="h-10 bg-gray-200 dark:bg-gray-700 rounded w-64" />
+        </div>
+        {[1, 2, 3, 4, 5].map((i) => (
+          <div key={i} className="px-4 py-4 border-b border-gray-100 dark:border-gray-700 flex gap-4">
+            <div className="h-4 bg-gray-200 dark:bg-gray-700 rounded flex-1" />
+            <div className="h-4 bg-gray-200 dark:bg-gray-700 rounded w-24" />
+            <div className="h-4 bg-gray-200 dark:bg-gray-700 rounded w-32" />
+            <div className="h-4 bg-gray-200 dark:bg-gray-700 rounded w-20" />
+          </div>
+        ))}
+      </div>
+    </div>
+  );
+}
+
+// ============================================================================
+// Transaction Detail Modal
+// ============================================================================
+
+interface TransactionModalProps {
+  transaction: Transaction | null;
+  isOpen: boolean;
+  onClose: () => void;
+}
+
+function TransactionModal({ transaction, isOpen, onClose }: TransactionModalProps) {
+  if (!isOpen || !transaction) return null;
+
+  const typeLabels: Record<TransactionType, string> = {
+    income: 'Ingreso',
+    expense: 'Gasto',
+    transfer: 'Transferencia',
+  };
+
+  const statusLabels: Record<TransactionStatus, string> = {
+    pending: 'Pendiente',
+    completed: 'Completado',
+    cancelled: 'Cancelado',
+    reconciled: 'Conciliado',
+  };
+
+  const paymentLabels: Record<PaymentMethod, string> = {
+    cash: 'Efectivo',
+    bank_transfer: 'Transferencia',
+    credit_card: 'Tarjeta de Credito',
+    debit_card: 'Tarjeta de Debito',
+    check: 'Cheque',
+    other: 'Otro',
+  };
+
+  return (
+    <div className="fixed inset-0 z-50 overflow-y-auto">
+      <div className="flex min-h-full items-center justify-center p-4">
+        <div className="fixed inset-0 bg-black/50" onClick={onClose} />
+        <div className="relative bg-white dark:bg-gray-800 rounded-xl shadow-xl max-w-2xl w-full max-h-[90vh] overflow-y-auto">
+          {/* Header */}
+          <div className="sticky top-0 bg-white dark:bg-gray-800 border-b border-gray-200 dark:border-gray-700 px-6 py-4 flex items-center justify-between">
+            <div className="flex items-center gap-3">
+              <div
+                className={cn(
+                  'p-2 rounded-lg',
+                  transaction.type === 'income'
+                    ? 'bg-success-100 dark:bg-success-900/30'
+                    : 'bg-error-100 dark:bg-error-900/30'
+                )}
+              >
+                {transaction.type === 'income' ? (
+                  <ArrowDownRight className="w-5 h-5 text-success-600 dark:text-success-400" />
+                ) : (
+                  <ArrowUpRight className="w-5 h-5 text-error-600 dark:text-error-400" />
+                )}
+              </div>
+              <div>
+                <h2 className="text-lg font-semibold text-gray-900 dark:text-white">{transaction.description}</h2>
+                <p className="text-sm text-gray-500 dark:text-gray-400">{transaction.id}</p>
+              </div>
+            </div>
+            <button onClick={onClose} className="p-2 hover:bg-gray-100 dark:hover:bg-gray-700 rounded-lg">
+              <X className="w-5 h-5" />
+            </button>
+          </div>
+
+          {/* Content */}
+          <div className="p-6 space-y-6">
+            {/* Amount */}
+            <div className="text-center py-4">
+              <p
+                className={cn(
+                  'text-4xl font-bold',
+                  transaction.type === 'income' ? 'text-success-600 dark:text-success-400' : 'text-error-600 dark:text-error-400'
+                )}
+              >
+                {transaction.type === 'income' ? '+' : '-'}
+                {formatCurrency(transaction.amount, transaction.currency)}
+              </p>
+              <p className="text-sm text-gray-500 dark:text-gray-400 mt-1">{formatDate(transaction.date)}</p>
+            </div>
+
+            {/* Details Grid */}
+            <div className="grid grid-cols-2 gap-4">
+              <div>
+                <label className="text-xs text-gray-500 dark:text-gray-400 uppercase tracking-wider">Tipo</label>
+                <p className="text-sm font-medium text-gray-900 dark:text-white mt-1">{typeLabels[transaction.type]}</p>
+              </div>
+              <div>
+                <label className="text-xs text-gray-500 dark:text-gray-400 uppercase tracking-wider">Estado</label>
+                <p className="mt-1">
+                  <span
+                    className={cn(
+                      'inline-flex px-2 py-0.5 text-xs font-medium rounded-full',
+                      transaction.status === 'completed' && 'bg-success-100 text-success-700 dark:bg-success-900/30 dark:text-success-400',
+                      transaction.status === 'pending' && 'bg-warning-100 text-warning-700 dark:bg-warning-900/30 dark:text-warning-400',
+                      transaction.status === 'cancelled' && 'bg-error-100 text-error-700 dark:bg-error-900/30 dark:text-error-400',
+                      transaction.status === 'reconciled' && 'bg-primary-100 text-primary-700 dark:bg-primary-900/30 dark:text-primary-400'
+                    )}
+                  >
+                    {statusLabels[transaction.status]}
+                  </span>
+                </p>
+              </div>
+              <div>
+                <label className="text-xs text-gray-500 dark:text-gray-400 uppercase tracking-wider">Categoria</label>
+                <p className="text-sm font-medium text-gray-900 dark:text-white mt-1">{transaction.category}</p>
+              </div>
+              <div>
+                <label className="text-xs text-gray-500 dark:text-gray-400 uppercase tracking-wider">Metodo de Pago</label>
+                <p className="text-sm font-medium text-gray-900 dark:text-white mt-1">{paymentLabels[transaction.paymentMethod]}</p>
+              </div>
+            </div>
+
+            {/* Contact */}
+            {transaction.contact && (
+              <div className="border-t border-gray-200 dark:border-gray-700 pt-4">
+                <label className="text-xs text-gray-500 dark:text-gray-400 uppercase tracking-wider">Contacto</label>
+                <div className="flex items-center gap-3 mt-2">
+                  <div className="p-2 bg-gray-100 dark:bg-gray-700 rounded-lg">
+                    <Building2 className="w-5 h-5 text-gray-500" />
+                  </div>
+                  <div>
+                    <p className="text-sm font-medium text-gray-900 dark:text-white">{transaction.contact.name}</p>
+                    {transaction.contact.rfc && (
+                      <p className="text-xs text-gray-500 dark:text-gray-400">{transaction.contact.rfc}</p>
+                    )}
+                  </div>
+                </div>
+              </div>
+            )}
+
+            {/* CFDI */}
+            {transaction.cfdiUuid && (
+              <div className="border-t border-gray-200 dark:border-gray-700 pt-4">
+                <label className="text-xs text-gray-500 dark:text-gray-400 uppercase tracking-wider">CFDI Relacionado</label>
+                <div className="flex items-center gap-3 mt-2">
+                  <div className="p-2 bg-primary-100 dark:bg-primary-900/30 rounded-lg">
+                    <FileText className="w-5 h-5 text-primary-600 dark:text-primary-400" />
+                  </div>
+                  <div className="flex-1">
+                    <p className="text-sm font-mono text-gray-900 dark:text-white">{transaction.cfdiUuid}</p>
+                  </div>
+                  <a
+                    href={`/cfdis/${transaction.cfdiId}`}
+                    className="text-sm text-primary-600 dark:text-primary-400 hover:underline"
+                  >
+                    Ver CFDI
+                  </a>
+                </div>
+              </div>
+            )}
+
+            {/* Bank Account */}
+            {transaction.bankAccountName && (
+              <div className="border-t border-gray-200 dark:border-gray-700 pt-4">
+                <label className="text-xs text-gray-500 dark:text-gray-400 uppercase tracking-wider">Cuenta Bancaria</label>
+                <p className="text-sm font-medium text-gray-900 dark:text-white mt-1">{transaction.bankAccountName}</p>
+                {transaction.reference && (
+                  <p className="text-xs text-gray-500 dark:text-gray-400 mt-1">Ref: {transaction.reference}</p>
+                )}
+              </div>
+            )}
+
+            {/* Tags */}
+            {transaction.tags && transaction.tags.length > 0 && (
+              <div className="border-t border-gray-200 dark:border-gray-700 pt-4">
+                <label className="text-xs text-gray-500 dark:text-gray-400 uppercase tracking-wider">Etiquetas</label>
+                <div className="flex flex-wrap gap-2 mt-2">
+                  {transaction.tags.map((tag) => (
+                    <span
+                      key={tag}
+                      className="inline-flex items-center gap-1 px-2 py-1 bg-gray-100 dark:bg-gray-700 text-gray-700 dark:text-gray-300 text-xs rounded-full"
+                    >
+                      <Tag className="w-3 h-3" />
+                      {tag}
+                    </span>
+                  ))}
+                </div>
+              </div>
+            )}
+
+            {/* Notes */}
+            {transaction.notes && (
+              <div className="border-t border-gray-200 dark:border-gray-700 pt-4">
+                <label className="text-xs text-gray-500 dark:text-gray-400 uppercase tracking-wider">Notas</label>
+                <p className="text-sm text-gray-700 dark:text-gray-300 mt-1">{transaction.notes}</p>
+              </div>
+            )}
+          </div>
+
+          {/* Footer */}
+          <div className="sticky bottom-0 bg-gray-50 dark:bg-gray-900/50 border-t border-gray-200 dark:border-gray-700 px-6 py-4 flex justify-end gap-3">
+            <button
+              onClick={onClose}
+              className="px-4 py-2 text-gray-700 dark:text-gray-300 bg-white dark:bg-gray-800 border border-gray-200 dark:border-gray-700 rounded-lg hover:bg-gray-50 dark:hover:bg-gray-700"
+            >
+              Cerrar
+            </button>
+            <button className="px-4 py-2 bg-primary-500 text-white rounded-lg hover:bg-primary-600">
+              <Edit className="w-4 h-4 inline mr-2" />
+              Editar
+            </button>
+          </div>
+        </div>
+      </div>
+    </div>
+  );
+}
+
+// ============================================================================
+// Filter Panel
+// ============================================================================
+
+interface FilterPanelProps {
+  filters: Filters;
+  onChange: (filters: Filters) => void;
+  onClose: () => void;
+  isOpen: boolean;
+}
+
+function FilterPanel({ filters, onChange, onClose, isOpen }: FilterPanelProps) {
+  if (!isOpen) return null;
+
+  const allCategories = [...categories.income, ...categories.expense];
+
+  return (
+    <div className="bg-white dark:bg-gray-800 border border-gray-200 dark:border-gray-700 rounded-lg p-4 mb-4 shadow-lg">
+      <div className="flex items-center justify-between mb-4">
+        <h3 className="font-medium text-gray-900 dark:text-white">Filtros</h3>
+        <button onClick={onClose} className="p-1 hover:bg-gray-100 dark:hover:bg-gray-700 rounded">
+          <X className="w-4 h-4" />
+        </button>
+      </div>
+
+      <div className="grid grid-cols-1 md:grid-cols-3 lg:grid-cols-4 gap-4">
+        {/* Type */}
+        <div>
+          <label className="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Tipo</label>
+          <select
+            value={filters.type}
+            onChange={(e) => onChange({ ...filters, type: e.target.value as Filters['type'] })}
+            className="w-full px-3 py-2 bg-white dark:bg-gray-900 border border-gray-200 dark:border-gray-700 rounded-lg text-sm"
+          >
+            <option value="all">Todos</option>
+            <option value="income">Ingresos</option>
+            <option value="expense">Gastos</option>
+            <option value="transfer">Transferencias</option>
+          </select>
+        </div>
+
+        {/* Status */}
+        <div>
+          <label className="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Estado</label>
+          <select
+            value={filters.status}
+            onChange={(e) => onChange({ ...filters, status: e.target.value as Filters['status'] })}
+            className="w-full px-3 py-2 bg-white dark:bg-gray-900 border border-gray-200 dark:border-gray-700 rounded-lg text-sm"
+          >
+            <option value="all">Todos</option>
+            <option value="pending">Pendiente</option>
+            <option value="completed">Completado</option>
+            <option value="reconciled">Conciliado</option>
+            <option value="cancelled">Cancelado</option>
+          </select>
+        </div>
+
+        {/* Category */}
+        <div>
+          <label className="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Categoria</label>
+          <select
+            value={filters.category}
+            onChange={(e) => onChange({ ...filters, category: e.target.value })}
+            className="w-full px-3 py-2 bg-white dark:bg-gray-900 border border-gray-200 dark:border-gray-700 rounded-lg text-sm"
+          >
+            <option value="">Todas</option>
+            {allCategories.map((cat) => (
+              <option key={cat} value={cat}>
+                {cat}
+              </option>
+            ))}
+          </select>
+        </div>
+
+        {/* Payment Method */}
+        <div>
+          <label className="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Metodo de Pago</label>
+          <select
+            value={filters.paymentMethod}
+            onChange={(e) => onChange({ ...filters, paymentMethod: e.target.value as Filters['paymentMethod'] })}
+            className="w-full px-3 py-2 bg-white dark:bg-gray-900 border border-gray-200 dark:border-gray-700 rounded-lg text-sm"
+          >
+            <option value="all">Todos</option>
+            <option value="bank_transfer">Transferencia</option>
+            <option value="cash">Efectivo</option>
+            <option value="credit_card">Tarjeta de Credito</option>
+            <option value="debit_card">Tarjeta de Debito</option>
+            <option value="check">Cheque</option>
+          </select>
+        </div>
+
+        {/* Date From */}
+        <div>
+          <label className="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Desde</label>
+          <input
+            type="date"
+            value={filters.dateFrom}
+            onChange={(e) => onChange({ ...filters, dateFrom: e.target.value })}
+            className="w-full px-3 py-2 bg-white dark:bg-gray-900 border border-gray-200 dark:border-gray-700 rounded-lg text-sm"
+          />
+        </div>
+
+        {/* Date To */}
+        <div>
+          <label className="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Hasta</label>
+          <input
+            type="date"
+            value={filters.dateTo}
+            onChange={(e) => onChange({ ...filters, dateTo: e.target.value })}
+            className="w-full px-3 py-2 bg-white dark:bg-gray-900 border border-gray-200 dark:border-gray-700 rounded-lg text-sm"
+          />
+        </div>
+      </div>
+
+      <div className="flex justify-end gap-2 mt-4 pt-4 border-t border-gray-200 dark:border-gray-700">
+        <button
+          onClick={() =>
+            onChange({
+              search: '',
+              type: 'all',
+              status: 'all',
+              category: '',
+              contactId: '',
+              dateFrom: '',
+              dateTo: '',
+              paymentMethod: 'all',
+            })
+          }
+          className="px-3 py-1.5 text-sm text-gray-600 dark:text-gray-400 hover:text-gray-900 dark:hover:text-white"
+        >
+          Limpiar filtros
+        </button>
+        <button onClick={onClose} className="px-4 py-2 bg-primary-500 text-white rounded-lg text-sm hover:bg-primary-600">
+          Aplicar
+        </button>
+      </div>
+    </div>
+  );
+}
+
+// ============================================================================
+// Main Page Component
+// ============================================================================
+
+export default function TransaccionesPage() {
+  const [transactions, setTransactions] = useState<Transaction[]>([]);
+  const [isLoading, setIsLoading] = useState(true);
+  const [error, setError] = useState<string | null>(null);
+  const [selectedTransaction, setSelectedTransaction] = useState<Transaction | null>(null);
+  const [showFilters, setShowFilters] = useState(false);
+  const [page, setPage] = useState(1);
+  const [filters, setFilters] = useState<Filters>({
+    search: '',
+    type: 'all',
+    status: 'all',
+    category: '',
+    contactId: '',
+    dateFrom: '',
+    dateTo: '',
+    paymentMethod: 'all',
+  });
+
+  const limit = 20;
+
+  const fetchTransactions = useCallback(async () => {
+    setIsLoading(true);
+    setError(null);
+
+    try {
+      // In production, this would be an API call
+      await new Promise((resolve) => setTimeout(resolve, 600));
+      setTransactions(generateMockTransactions());
+    } catch (err) {
+      setError(err instanceof Error ? err.message : 'Error al cargar transacciones');
+    } finally {
+      setIsLoading(false);
+    }
+  }, []);
+
+  useEffect(() => {
+    fetchTransactions();
+  }, [fetchTransactions]);
+
+  // Filter and paginate transactions
+  const filteredTransactions = useMemo(() => {
+    return transactions.filter((t) => {
+      if (filters.search) {
+        const searchLower = filters.search.toLowerCase();
+        if (
+          !t.description.toLowerCase().includes(searchLower) &&
+          !t.contact?.name.toLowerCase().includes(searchLower) &&
+          !t.category.toLowerCase().includes(searchLower)
+        ) {
+          return false;
+        }
+      }
+      if (filters.type !== 'all' && t.type !== filters.type) return false;
+      if (filters.status !== 'all' && t.status !== filters.status) return false;
+      if (filters.category && t.category !== filters.category) return false;
+      if (filters.paymentMethod !== 'all' && t.paymentMethod !== filters.paymentMethod) return false;
+      if (filters.dateFrom && t.date < filters.dateFrom) return false;
+      if (filters.dateTo && t.date > filters.dateTo) return false;
+      return true;
+    });
+  }, [transactions, filters]);
+
+  const paginatedTransactions = useMemo(() => {
+    const start = (page - 1) * limit;
+    return filteredTransactions.slice(start, start + limit);
+  }, [filteredTransactions, page]);
+
+  const totalPages = Math.ceil(filteredTransactions.length / limit);
+
+  const summary = useMemo(() => {
+    const income = filteredTransactions.filter((t) => t.type === 'income').reduce((sum, t) => sum + t.amount, 0);
+    const expenses = filteredTransactions.filter((t) => t.type === 'expense').reduce((sum, t) => sum + t.amount, 0);
+    return {
+      income,
+      expenses,
+      net: income - expenses,
+    };
+  }, [filteredTransactions]);
+
+  const handleExport = () => {
+    const csv = [
+      ['Fecha', 'Tipo', 'Descripcion', 'Categoria', 'Monto', 'Estado', 'Contacto'].join(','),
+      ...filteredTransactions.map((t) =>
+        [t.date, t.type, t.description, t.category, t.amount, t.status, t.contact?.name || ''].join(',')
+      ),
+    ].join('\n');
+
+    const blob = new Blob([csv], { type: 'text/csv' });
+    const url = URL.createObjectURL(blob);
+    const a = document.createElement('a');
+    a.href = url;
+    a.download = `transacciones_${new Date().toISOString().split('T')[0]}.csv`;
+    a.click();
+  };
+
+  if (isLoading) {
+    return (
+      <div className="p-6">
+        <TransactionsSkeleton />
+      </div>
+    );
+  }
+
+  if (error) {
+    return (
+      <div className="p-6">
+        <div className="bg-error-50 dark:bg-error-900/20 border border-error-200 dark:border-error-800 rounded-lg p-6 text-center">
+          <p className="text-error-700 dark:text-error-400 mb-4">{error}</p>
+          <button
+            onClick={fetchTransactions}
+            className="px-4 py-2 bg-error-600 text-white rounded-lg hover:bg-error-700"
+          >
+            Reintentar
+          </button>
+        </div>
+      </div>
+    );
+  }
+
+  return (
+    <div className="p-6 space-y-6">
+      {/* Header */}
+      <div className="flex flex-col sm:flex-row sm:items-center justify-between gap-4">
+        <div>
+          <h1 className="text-2xl font-bold text-gray-900 dark:text-white">Transacciones</h1>
+          <p className="text-gray-500 dark:text-gray-400 mt-1">
+            {formatNumber(filteredTransactions.length)} transacciones
+          </p>
+        </div>
+        <div className="flex items-center gap-3">
+          <button
+            onClick={handleExport}
+            className="flex items-center gap-2 px-4 py-2 text-gray-700 dark:text-gray-300 bg-white dark:bg-gray-800 border border-gray-200 dark:border-gray-700 rounded-lg hover:bg-gray-50 dark:hover:bg-gray-700"
+          >
+            <Download className="w-4 h-4" />
+            Exportar
+          </button>
+          <button className="flex items-center gap-2 px-4 py-2 bg-primary-500 text-white rounded-lg hover:bg-primary-600">
+            <Plus className="w-4 h-4" />
+            Nueva Transaccion
+          </button>
+        </div>
+      </div>
+
+      {/* Summary Cards */}
+      <div className="grid grid-cols-1 md:grid-cols-3 gap-4">
+        <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 p-4">
+          <div className="flex items-center gap-3">
+            <div className="p-2 bg-success-100 dark:bg-success-900/30 rounded-lg">
+              <ArrowDownRight className="w-5 h-5 text-success-600 dark:text-success-400" />
+            </div>
+            <div>
+              <p className="text-sm text-gray-500 dark:text-gray-400">Ingresos</p>
+              <p className="text-xl font-bold text-success-600 dark:text-success-400">{formatCurrency(summary.income)}</p>
+            </div>
+          </div>
+        </div>
+        <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 p-4">
+          <div className="flex items-center gap-3">
+            <div className="p-2 bg-error-100 dark:bg-error-900/30 rounded-lg">
+              <ArrowUpRight className="w-5 h-5 text-error-600 dark:text-error-400" />
+            </div>
+            <div>
+              <p className="text-sm text-gray-500 dark:text-gray-400">Gastos</p>
+              <p className="text-xl font-bold text-error-600 dark:text-error-400">{formatCurrency(summary.expenses)}</p>
+            </div>
+          </div>
+        </div>
+        <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 p-4">
+          <div className="flex items-center gap-3">
+            <div className={cn('p-2 rounded-lg', summary.net >= 0 ? 'bg-primary-100 dark:bg-primary-900/30' : 'bg-error-100 dark:bg-error-900/30')}>
+              <Activity className="w-5 h-5 text-primary-600 dark:text-primary-400" />
+            </div>
+            <div>
+              <p className="text-sm text-gray-500 dark:text-gray-400">Neto</p>
+              <p className={cn('text-xl font-bold', summary.net >= 0 ? 'text-primary-600 dark:text-primary-400' : 'text-error-600 dark:text-error-400')}>
+                {formatCurrency(summary.net)}
+              </p>
+            </div>
+          </div>
+        </div>
+      </div>
+
+      {/* Search and Filters */}
+      <div className="flex flex-col sm:flex-row gap-4">
+        <div className="flex-1 relative">
+          <Search className="absolute left-3 top-1/2 -translate-y-1/2 w-5 h-5 text-gray-400" />
+          <input
+            type="text"
+            placeholder="Buscar transacciones..."
+            value={filters.search}
+            onChange={(e) => setFilters({ ...filters, search: e.target.value })}
+            className="w-full pl-10 pr-4 py-2 bg-white dark:bg-gray-800 border border-gray-200 dark:border-gray-700 rounded-lg focus:ring-2 focus:ring-primary-500 focus:border-transparent"
+          />
+        </div>
+        <button
+          onClick={() => setShowFilters(!showFilters)}
+          className={cn(
+            'flex items-center gap-2 px-4 py-2 border rounded-lg transition-colors',
+            showFilters
+              ? 'bg-primary-50 dark:bg-primary-900/20 border-primary-300 dark:border-primary-700 text-primary-700 dark:text-primary-400'
+              : 'bg-white dark:bg-gray-800 border-gray-200 dark:border-gray-700 text-gray-700 dark:text-gray-300 hover:bg-gray-50 dark:hover:bg-gray-700'
+          )}
+        >
+          <Filter className="w-4 h-4" />
+          Filtros
+          {Object.values(filters).filter((v) => v && v !== 'all').length > 1 && (
+            <span className="ml-1 px-1.5 py-0.5 bg-primary-500 text-white text-xs rounded-full">
+              {Object.values(filters).filter((v) => v && v !== 'all').length - 1}
+            </span>
+          )}
+        </button>
+      </div>
+
+      {/* Filter Panel */}
+      <FilterPanel filters={filters} onChange={setFilters} onClose={() => setShowFilters(false)} isOpen={showFilters} />
+
+      {/* Transactions Table */}
+      <div className="bg-white dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 overflow-hidden">
+        <div className="overflow-x-auto">
+          <table className="w-full">
+            <thead className="bg-gray-50 dark:bg-gray-900/50">
+              <tr>
+                <th className="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Fecha
+                </th>
+                <th className="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Descripcion
+                </th>
+                <th className="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Categoria
+                </th>
+                <th className="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Contacto
+                </th>
+                <th className="px-6 py-3 text-right text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Monto
+                </th>
+                <th className="px-6 py-3 text-center text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Estado
+                </th>
+                <th className="px-6 py-3 text-right text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">
+                  Acciones
+                </th>
+              </tr>
+            </thead>
+            <tbody className="divide-y divide-gray-200 dark:divide-gray-700">
+              {paginatedTransactions.map((transaction) => (
+                <tr
+                  key={transaction.id}
+                  onClick={() => setSelectedTransaction(transaction)}
+                  className="hover:bg-gray-50 dark:hover:bg-gray-900/50 cursor-pointer"
+                >
+                  <td className="px-6 py-4 whitespace-nowrap text-sm text-gray-900 dark:text-white">
+                    {formatDate(transaction.date)}
+                  </td>
+                  <td className="px-6 py-4">
+                    <div className="flex items-center gap-3">
+                      <div
+                        className={cn(
+                          'p-1.5 rounded-lg',
+                          transaction.type === 'income'
+                            ? 'bg-success-100 dark:bg-success-900/30'
+                            : 'bg-error-100 dark:bg-error-900/30'
+                        )}
+                      >
+                        {transaction.type === 'income' ? (
+                          <ArrowDownRight className="w-4 h-4 text-success-600 dark:text-success-400" />
+                        ) : (
+                          <ArrowUpRight className="w-4 h-4 text-error-600 dark:text-error-400" />
+                        )}
+                      </div>
+                      <div>
+                        <p className="text-sm font-medium text-gray-900 dark:text-white">{transaction.description}</p>
+                        {transaction.cfdiUuid && (
+                          <p className="text-xs text-gray-500 dark:text-gray-400 font-mono">
+                            CFDI: {transaction.cfdiUuid.slice(0, 8)}...
+                          </p>
+                        )}
+                      </div>
+                    </div>
+                  </td>
+                  <td className="px-6 py-4 whitespace-nowrap text-sm text-gray-600 dark:text-gray-400">
+                    {transaction.category}
+                  </td>
+                  <td className="px-6 py-4 whitespace-nowrap">
+                    {transaction.contact ? (
+                      <div>
+                        <p className="text-sm text-gray-900 dark:text-white">{transaction.contact.name}</p>
+                        <p className="text-xs text-gray-500 dark:text-gray-400">{transaction.contact.rfc}</p>
+                      </div>
+                    ) : (
+                      <span className="text-sm text-gray-400">-</span>
+                    )}
+                  </td>
+                  <td className="px-6 py-4 whitespace-nowrap text-right">
+                    <span
+                      className={cn(
+                        'text-sm font-medium',
+                        transaction.type === 'income'
+                          ? 'text-success-600 dark:text-success-400'
+                          : 'text-error-600 dark:text-error-400'
+                      )}
+                    >
+                      {transaction.type === 'income' ? '+' : '-'}
+                      {formatCurrency(transaction.amount, transaction.currency)}
+                    </span>
+                  </td>
+                  <td className="px-6 py-4 whitespace-nowrap text-center">
+                    <span
+                      className={cn(
+                        'inline-flex px-2 py-0.5 text-xs font-medium rounded-full',
+                        transaction.status === 'completed' && 'bg-success-100 text-success-700 dark:bg-success-900/30 dark:text-success-400',
+                        transaction.status === 'pending' && 'bg-warning-100 text-warning-700 dark:bg-warning-900/30 dark:text-warning-400',
+                        transaction.status === 'cancelled' && 'bg-error-100 text-error-700 dark:bg-error-900/30 dark:text-error-400',
+                        transaction.status === 'reconciled' && 'bg-primary-100 text-primary-700 dark:bg-primary-900/30 dark:text-primary-400'
+                      )}
+                    >
+                      {transaction.status === 'completed' && 'Completado'}
+                      {transaction.status === 'pending' && 'Pendiente'}
+                      {transaction.status === 'cancelled' && 'Cancelado'}
+                      {transaction.status === 'reconciled' && 'Conciliado'}
+                    </span>
+                  </td>
+                  <td className="px-6 py-4 whitespace-nowrap text-right">
+                    <button
+                      onClick={(e) => {
+                        e.stopPropagation();
+                        setSelectedTransaction(transaction);
+                      }}
+                      className="p-1 hover:bg-gray-100 dark:hover:bg-gray-700 rounded"
+                    >
+                      <Eye className="w-4 h-4 text-gray-500" />
+                    </button>
+                  </td>
+                </tr>
+              ))}
+            </tbody>
+          </table>
+        </div>
+
+        {/* Pagination */}
+        <div className="px-6 py-4 border-t border-gray-200 dark:border-gray-700 flex items-center justify-between">
+          <p className="text-sm text-gray-500 dark:text-gray-400">
+            Mostrando {(page - 1) * limit + 1} a {Math.min(page * limit, filteredTransactions.length)} de{' '}
+            {filteredTransactions.length} transacciones
+          </p>
+          <div className="flex items-center gap-2">
+            <button
+              onClick={() => setPage((p) => Math.max(1, p - 1))}
+              disabled={page === 1}
+              className="p-2 text-gray-500 hover:text-gray-700 dark:text-gray-400 dark:hover:text-gray-200 hover:bg-gray-100 dark:hover:bg-gray-700 rounded-lg disabled:opacity-50 disabled:cursor-not-allowed"
+            >
+              <ChevronLeft className="w-5 h-5" />
+            </button>
+            <span className="text-sm text-gray-600 dark:text-gray-400">
+              Pagina {page} de {totalPages}
+            </span>
+            <button
+              onClick={() => setPage((p) => Math.min(totalPages, p + 1))}
+              disabled={page === totalPages}
+              className="p-2 text-gray-500 hover:text-gray-700 dark:text-gray-400 dark:hover:text-gray-200 hover:bg-gray-100 dark:hover:bg-gray-700 rounded-lg disabled:opacity-50 disabled:cursor-not-allowed"
+            >
+              <ChevronRight className="w-5 h-5" />
+            </button>
+          </div>
+        </div>
+      </div>
+
+      {/* Transaction Detail Modal */}
+      <TransactionModal
+        transaction={selectedTransaction}
+        isOpen={!!selectedTransaction}
+        onClose={() => setSelectedTransaction(null)}
+      />
+    </div>
+  );
+}
+
+// Need to import Activity for the summary card
+import { Activity } from 'lucide-react';

apps/web/src/app/globals.css

@@ -0,0 +1,374 @@
+@tailwind base;
+@tailwind components;
+@tailwind utilities;
+
+/* ============================================
+   Base Styles
+   ============================================ */
+
+@layer base {
+  /* Root variables */
+  :root {
+    --background: 255 255 255;
+    --foreground: 15 23 42;
+    --primary: 12 140 232;
+    --primary-foreground: 255 255 255;
+    --muted: 241 245 249;
+    --muted-foreground: 100 116 139;
+    --accent: 241 245 249;
+    --accent-foreground: 15 23 42;
+    --border: 226 232 240;
+    --radius: 0.5rem;
+  }
+
+  .dark {
+    --background: 10 15 26;
+    --foreground: 241 245 249;
+    --primary: 54 167 247;
+    --primary-foreground: 255 255 255;
+    --muted: 30 41 59;
+    --muted-foreground: 148 163 184;
+    --accent: 30 41 59;
+    --accent-foreground: 241 245 249;
+    --border: 51 65 85;
+  }
+
+  /* Base HTML styles */
+  html {
+    @apply antialiased;
+    scroll-behavior: smooth;
+    text-rendering: optimizeLegibility;
+    -webkit-font-smoothing: antialiased;
+    -moz-osx-font-smoothing: grayscale;
+  }
+
+  body {
+    @apply bg-slate-50 text-slate-900 dark:bg-slate-950 dark:text-slate-100;
+    @apply min-h-screen;
+  }
+
+  /* Typography */
+  h1, h2, h3, h4, h5, h6 {
+    @apply font-semibold tracking-tight;
+  }
+
+  h1 { @apply text-4xl lg:text-5xl; }
+  h2 { @apply text-3xl lg:text-4xl; }
+  h3 { @apply text-2xl lg:text-3xl; }
+  h4 { @apply text-xl lg:text-2xl; }
+  h5 { @apply text-lg lg:text-xl; }
+  h6 { @apply text-base lg:text-lg; }
+
+  /* Links */
+  a {
+    @apply transition-colors duration-200;
+  }
+
+  /* Focus styles */
+  *:focus-visible {
+    @apply outline-none ring-2 ring-primary-500 ring-offset-2 ring-offset-white dark:ring-offset-slate-900;
+  }
+
+  /* Selection */
+  ::selection {
+    @apply bg-primary-500/20 text-primary-900 dark:text-primary-100;
+  }
+
+  /* Scrollbar */
+  ::-webkit-scrollbar {
+    @apply w-2 h-2;
+  }
+
+  ::-webkit-scrollbar-track {
+    @apply bg-transparent;
+  }
+
+  ::-webkit-scrollbar-thumb {
+    @apply bg-slate-300 dark:bg-slate-700 rounded-full;
+  }
+
+  ::-webkit-scrollbar-thumb:hover {
+    @apply bg-slate-400 dark:bg-slate-600;
+  }
+
+  /* Firefox scrollbar */
+  * {
+    scrollbar-width: thin;
+    scrollbar-color: rgb(148 163 184) transparent;
+  }
+
+  .dark * {
+    scrollbar-color: rgb(51 65 85) transparent;
+  }
+}
+
+/* ============================================
+   Component Styles
+   ============================================ */
+
+@layer components {
+  /* Container */
+  .container-app {
+    @apply max-w-7xl mx-auto px-4 sm:px-6 lg:px-8;
+  }
+
+  /* Page wrapper */
+  .page-wrapper {
+    @apply min-h-screen flex flex-col;
+  }
+
+  /* Card styles */
+  .card {
+    @apply bg-white dark:bg-slate-800 rounded-xl border border-slate-200 dark:border-slate-700;
+  }
+
+  .card-hover {
+    @apply card transition-all duration-200 hover:border-primary-300 hover:shadow-md dark:hover:border-primary-700;
+  }
+
+  /* Form styles */
+  .form-group {
+    @apply space-y-1.5;
+  }
+
+  .form-label {
+    @apply block text-sm font-medium text-slate-700 dark:text-slate-200;
+  }
+
+  .form-input {
+    @apply w-full px-4 py-2.5 rounded-lg border border-slate-300 dark:border-slate-600;
+    @apply bg-white dark:bg-slate-800 text-slate-900 dark:text-white;
+    @apply placeholder:text-slate-400 dark:placeholder:text-slate-500;
+    @apply focus:border-primary-500 focus:ring-2 focus:ring-primary-500/20;
+    @apply transition-all duration-200;
+  }
+
+  .form-error {
+    @apply text-sm text-error-600 dark:text-error-400;
+  }
+
+  /* Badge */
+  .badge {
+    @apply inline-flex items-center px-2.5 py-0.5 rounded-full text-xs font-medium;
+  }
+
+  .badge-primary {
+    @apply badge bg-primary-100 text-primary-700 dark:bg-primary-900/30 dark:text-primary-300;
+  }
+
+  .badge-success {
+    @apply badge bg-success-100 text-success-700 dark:bg-success-900/30 dark:text-success-300;
+  }
+
+  .badge-warning {
+    @apply badge bg-warning-100 text-warning-700 dark:bg-warning-900/30 dark:text-warning-300;
+  }
+
+  .badge-error {
+    @apply badge bg-error-100 text-error-700 dark:bg-error-900/30 dark:text-error-300;
+  }
+
+  /* Status dot */
+  .status-dot {
+    @apply w-2 h-2 rounded-full;
+  }
+
+  .status-online {
+    @apply status-dot bg-success-500 animate-pulse;
+  }
+
+  .status-offline {
+    @apply status-dot bg-slate-400;
+  }
+
+  .status-warning {
+    @apply status-dot bg-warning-500;
+  }
+
+  /* Gradient text */
+  .gradient-text {
+    @apply bg-gradient-to-r from-primary-600 to-primary-400 bg-clip-text text-transparent;
+  }
+
+  /* Glass effect */
+  .glass {
+    @apply bg-white/70 dark:bg-slate-900/70 backdrop-blur-lg;
+  }
+
+  /* Skeleton loading */
+  .skeleton {
+    @apply bg-slate-200 dark:bg-slate-700 animate-pulse rounded;
+  }
+
+  /* Divider */
+  .divider {
+    @apply border-t border-slate-200 dark:border-slate-700;
+  }
+
+  /* Avatar */
+  .avatar {
+    @apply rounded-full bg-primary-100 dark:bg-primary-900/50 flex items-center justify-center;
+    @apply text-primary-700 dark:text-primary-300 font-semibold;
+  }
+
+  .avatar-sm { @apply w-8 h-8 text-sm; }
+  .avatar-md { @apply w-10 h-10 text-base; }
+  .avatar-lg { @apply w-12 h-12 text-lg; }
+  .avatar-xl { @apply w-16 h-16 text-xl; }
+
+  /* Trading specific */
+  .price-up {
+    @apply text-success-600 dark:text-success-400;
+  }
+
+  .price-down {
+    @apply text-error-600 dark:text-error-400;
+  }
+
+  .price-neutral {
+    @apply text-slate-600 dark:text-slate-400;
+  }
+}
+
+/* ============================================
+   Utility Styles
+   ============================================ */
+
+@layer utilities {
+  /* Hide scrollbar */
+  .no-scrollbar {
+    -ms-overflow-style: none;
+    scrollbar-width: none;
+  }
+
+  .no-scrollbar::-webkit-scrollbar {
+    display: none;
+  }
+
+  /* Truncate multiline */
+  .line-clamp-2 {
+    display: -webkit-box;
+    -webkit-line-clamp: 2;
+    -webkit-box-orient: vertical;
+    overflow: hidden;
+  }
+
+  .line-clamp-3 {
+    display: -webkit-box;
+    -webkit-line-clamp: 3;
+    -webkit-box-orient: vertical;
+    overflow: hidden;
+  }
+
+  /* Safe area padding */
+  .safe-top {
+    padding-top: env(safe-area-inset-top);
+  }
+
+  .safe-bottom {
+    padding-bottom: env(safe-area-inset-bottom);
+  }
+
+  /* Animation delays */
+  .animation-delay-100 { animation-delay: 100ms; }
+  .animation-delay-200 { animation-delay: 200ms; }
+  .animation-delay-300 { animation-delay: 300ms; }
+  .animation-delay-400 { animation-delay: 400ms; }
+  .animation-delay-500 { animation-delay: 500ms; }
+
+  /* Glow effects */
+  .glow-primary {
+    box-shadow: 0 0 20px rgba(12, 140, 232, 0.3);
+  }
+
+  .glow-success {
+    box-shadow: 0 0 20px rgba(16, 185, 129, 0.3);
+  }
+
+  .glow-error {
+    box-shadow: 0 0 20px rgba(239, 68, 68, 0.3);
+  }
+
+  /* Text gradient */
+  .text-gradient-primary {
+    @apply bg-gradient-to-r from-primary-600 via-primary-500 to-primary-400 bg-clip-text text-transparent;
+  }
+
+  /* Backdrop blur variants */
+  .backdrop-blur-xs {
+    backdrop-filter: blur(2px);
+  }
+}
+
+/* ============================================
+   Animation Keyframes
+   ============================================ */
+
+@keyframes float {
+  0%, 100% {
+    transform: translateY(0);
+  }
+  50% {
+    transform: translateY(-10px);
+  }
+}
+
+@keyframes shimmer {
+  0% {
+    background-position: -200% 0;
+  }
+  100% {
+    background-position: 200% 0;
+  }
+}
+
+@keyframes gradient {
+  0% {
+    background-position: 0% 50%;
+  }
+  50% {
+    background-position: 100% 50%;
+  }
+  100% {
+    background-position: 0% 50%;
+  }
+}
+
+.animate-float {
+  animation: float 3s ease-in-out infinite;
+}
+
+.animate-shimmer {
+  background: linear-gradient(
+    90deg,
+    rgba(255, 255, 255, 0) 0%,
+    rgba(255, 255, 255, 0.2) 50%,
+    rgba(255, 255, 255, 0) 100%
+  );
+  background-size: 200% 100%;
+  animation: shimmer 2s infinite;
+}
+
+.animate-gradient {
+  background-size: 200% 200%;
+  animation: gradient 4s ease infinite;
+}
+
+/* ============================================
+   Print Styles
+   ============================================ */
+
+@media print {
+  .no-print {
+    display: none !important;
+  }
+
+  body {
+    @apply bg-white text-black;
+  }
+
+  .card {
+    @apply border border-slate-300;
+    box-shadow: none;
+  }
+}

apps/web/src/app/layout.tsx

@@ -0,0 +1,144 @@
+import type { Metadata, Viewport } from 'next';
+import { Inter, JetBrains_Mono } from 'next/font/google';
+import './globals.css';
+
+// Fonts
+const inter = Inter({
+  subsets: ['latin'],
+  display: 'swap',
+  variable: '--font-inter',
+});
+
+const jetbrainsMono = JetBrains_Mono({
+  subsets: ['latin'],
+  display: 'swap',
+  variable: '--font-mono',
+});
+
+// Metadata
+export const metadata: Metadata = {
+  title: {
+    default: 'Horux Strategy - Trading Algoritmico',
+    template: '%s | Horux Strategy',
+  },
+  description:
+    'Plataforma de trading algoritmico para automatizar tus estrategias de inversion con inteligencia artificial.',
+  keywords: [
+    'trading',
+    'algoritmico',
+    'criptomonedas',
+    'bitcoin',
+    'estrategias',
+    'automatizacion',
+    'inversion',
+  ],
+  authors: [{ name: 'Horux Team' }],
+  creator: 'Horux',
+  publisher: 'Horux',
+  robots: {
+    index: true,
+    follow: true,
+  },
+  openGraph: {
+    type: 'website',
+    locale: 'es_ES',
+    url: 'https://horux.io',
+    siteName: 'Horux Strategy',
+    title: 'Horux Strategy - Trading Algoritmico',
+    description:
+      'Plataforma de trading algoritmico para automatizar tus estrategias de inversion.',
+    images: [
+      {
+        url: '/og-image.png',
+        width: 1200,
+        height: 630,
+        alt: 'Horux Strategy',
+      },
+    ],
+  },
+  twitter: {
+    card: 'summary_large_image',
+    title: 'Horux Strategy',
+    description: 'Plataforma de trading algoritmico',
+    images: ['/og-image.png'],
+  },
+  icons: {
+    icon: '/favicon.ico',
+    shortcut: '/favicon-16x16.png',
+    apple: '/apple-touch-icon.png',
+  },
+  manifest: '/manifest.json',
+};
+
+// Viewport
+export const viewport: Viewport = {
+  themeColor: [
+    { media: '(prefers-color-scheme: light)', color: '#ffffff' },
+    { media: '(prefers-color-scheme: dark)', color: '#0a0f1a' },
+  ],
+  width: 'device-width',
+  initialScale: 1,
+  maximumScale: 1,
+};
+
+/**
+ * Root Layout
+ *
+ * Layout principal de la aplicacion que envuelve todas las paginas.
+ * Incluye providers globales, fonts y meta tags.
+ */
+export default function RootLayout({
+  children,
+}: {
+  children: React.ReactNode;
+}) {
+  return (
+    <html
+      lang="es"
+      className={`${inter.variable} ${jetbrainsMono.variable}`}
+      suppressHydrationWarning
+    >
+      <head>
+        {/* Preconnect to external resources */}
+        <link rel="preconnect" href="https://fonts.googleapis.com" />
+        <link
+          rel="preconnect"
+          href="https://fonts.gstatic.com"
+          crossOrigin="anonymous"
+        />
+      </head>
+      <body className="font-sans antialiased">
+        {/* Theme Script - Prevent flash */}
+        <script
+          dangerouslySetInnerHTML={{
+            __html: `
+              (function() {
+                try {
+                  var stored = localStorage.getItem('horux-ui-storage');
+                  var theme = 'dark';
+                  if (stored) {
+                    var parsed = JSON.parse(stored);
+                    theme = parsed.state?.theme || 'dark';
+                  }
+                  if (theme === 'system') {
+                    theme = window.matchMedia('(prefers-color-scheme: dark)').matches ? 'dark' : 'light';
+                  }
+                  document.documentElement.classList.add(theme);
+                } catch (e) {
+                  document.documentElement.classList.add('dark');
+                }
+              })();
+            `,
+          }}
+        />
+
+        {/* Main Content */}
+        <main className="min-h-screen">{children}</main>
+
+        {/* Portal containers for modals/toasts */}
+        <div id="modal-root" />
+        <div id="toast-root" />
+      </body>
+    </html>
+  );
+}

apps/web/src/app/page.tsx

@@ -0,0 +1,51 @@
+'use client';
+
+import { useEffect } from 'react';
+import { useRouter } from 'next/navigation';
+import { useAuthStore } from '@/stores/auth.store';
+
+/**
+ * Landing Page
+ *
+ * Pagina principal que redirige a login o dashboard
+ * dependiendo del estado de autenticacion.
+ */
+export default function HomePage() {
+  const router = useRouter();
+  const { isAuthenticated, isInitialized, checkAuth } = useAuthStore();
+
+  useEffect(() => {
+    const init = async () => {
+      await checkAuth();
+    };
+    init();
+  }, [checkAuth]);
+
+  useEffect(() => {
+    if (isInitialized) {
+      if (isAuthenticated) {
+        router.replace('/dashboard');
+      } else {
+        router.replace('/login');
+      }
+    }
+  }, [isAuthenticated, isInitialized, router]);
+
+  // Loading state mientras se verifica la autenticacion
+  return (
+    <div className="min-h-screen flex items-center justify-center bg-slate-950">
+      <div className="text-center">
+        {/* Logo animado */}
+        <div className="relative w-20 h-20 mx-auto mb-6">
+          <div className="absolute inset-0 rounded-2xl bg-horux-gradient animate-pulse" />
+          <div className="absolute inset-0 flex items-center justify-center">
+            <span className="text-4xl font-bold text-white">H</span>
+          </div>
+        </div>
+
+        {/* Loading text */}
+        <p className="text-slate-400 text-sm animate-pulse">Cargando...</p>
+      </div>
+    </div>
+  );
+}

apps/web/src/components/layout/Header.tsx

@@ -0,0 +1,345 @@
+'use client';
+
+import React, { useState, useRef, useEffect } from 'react';
+import Link from 'next/link';
+import { useRouter } from 'next/navigation';
+import { cn, getInitials } from '@/lib/utils';
+import { useAuthStore } from '@/stores/auth.store';
+import { useUIStore, useTheme } from '@/stores/ui.store';
+import {
+  Menu,
+  Bell,
+  Sun,
+  Moon,
+  Search,
+  User,
+  Settings,
+  LogOut,
+  ChevronDown,
+  X,
+} from 'lucide-react';
+import { Button } from '@/components/ui/Button';
+
+/**
+ * Notificacion mock
+ */
+interface Notification {
+  id: string;
+  title: string;
+  message: string;
+  type: 'info' | 'success' | 'warning' | 'error';
+  timestamp: Date;
+  read: boolean;
+}
+
+/**
+ * Notificaciones de ejemplo
+ */
+const mockNotifications: Notification[] = [
+  {
+    id: '1',
+    title: 'Trade ejecutado',
+    message: 'BTC/USDT compra a $43,250',
+    type: 'success',
+    timestamp: new Date(Date.now() - 1000 * 60 * 5),
+    read: false,
+  },
+  {
+    id: '2',
+    title: 'Stop Loss activado',
+    message: 'ETH/USDT posicion cerrada',
+    type: 'warning',
+    timestamp: new Date(Date.now() - 1000 * 60 * 30),
+    read: false,
+  },
+  {
+    id: '3',
+    title: 'Nueva estrategia disponible',
+    message: 'Grid Trading actualizado',
+    type: 'info',
+    timestamp: new Date(Date.now() - 1000 * 60 * 60 * 2),
+    read: true,
+  },
+];
+
+/**
+ * Componente Header
+ *
+ * Header principal con búsqueda, notificaciones, tema y menú de usuario.
+ */
+export const Header: React.FC = () => {
+  const router = useRouter();
+  const { user, logout } = useAuthStore();
+  const { sidebarCollapsed, isMobile, setSidebarOpen } = useUIStore();
+  const { isDark, toggleTheme } = useTheme();
+
+  const [showSearch, setShowSearch] = useState(false);
+  const [showNotifications, setShowNotifications] = useState(false);
+  const [showUserMenu, setShowUserMenu] = useState(false);
+  const [notifications] = useState<Notification[]>(mockNotifications);
+
+  const notificationRef = useRef<HTMLDivElement>(null);
+  const userMenuRef = useRef<HTMLDivElement>(null);
+
+  // Cerrar menus al hacer click fuera
+  useEffect(() => {
+    const handleClickOutside = (event: MouseEvent) => {
+      if (notificationRef.current && !notificationRef.current.contains(event.target as Node)) {
+        setShowNotifications(false);
+      }
+      if (userMenuRef.current && !userMenuRef.current.contains(event.target as Node)) {
+        setShowUserMenu(false);
+      }
+    };
+
+    document.addEventListener('mousedown', handleClickOutside);
+    return () => document.removeEventListener('mousedown', handleClickOutside);
+  }, []);
+
+  // Handle logout
+  const handleLogout = async () => {
+    await logout();
+    router.push('/login');
+  };
+
+  // Unread count
+  const unreadCount = notifications.filter((n) => !n.read).length;
+
+  return (
+    <header
+      className={cn(
+        'fixed top-0 right-0 z-40',
+        'h-16 bg-white/80 dark:bg-slate-900/80 backdrop-blur-md',
+        'border-b border-slate-200 dark:border-slate-700',
+        'transition-all duration-300',
+        // Ajustar ancho segun sidebar
+        isMobile ? 'left-0' : (sidebarCollapsed ? 'left-20' : 'left-64')
+      )}
+    >
+      <div className="flex items-center justify-between h-full px-4 lg:px-6">
+        {/* Left Section */}
+        <div className="flex items-center gap-4">
+          {/* Mobile menu button */}
+          {isMobile && (
+            <button
+              onClick={() => setSidebarOpen(true)}
+              className="p-2 rounded-lg text-slate-600 hover:bg-slate-100 dark:text-slate-400 dark:hover:bg-slate-800"
+              aria-label="Abrir menu"
+            >
+              <Menu className="h-5 w-5" />
+            </button>
+          )}
+
+          {/* Search */}
+          <div className="relative">
+            {showSearch ? (
+              <div className="flex items-center gap-2">
+                <input
+                  type="text"
+                  placeholder="Buscar..."
+                  className="w-64 px-4 py-2 text-sm rounded-lg border border-slate-300 dark:border-slate-600 bg-white dark:bg-slate-800 focus:outline-none focus:ring-2 focus:ring-primary-500"
+                  autoFocus
+                />
+                <button
+                  onClick={() => setShowSearch(false)}
+                  className="p-2 text-slate-400 hover:text-slate-600 dark:hover:text-slate-300"
+                >
+                  <X className="h-4 w-4" />
+                </button>
+              </div>
+            ) : (
+              <button
+                onClick={() => setShowSearch(true)}
+                className="flex items-center gap-2 px-3 py-2 text-sm text-slate-500 dark:text-slate-400 hover:text-slate-700 dark:hover:text-slate-200 rounded-lg hover:bg-slate-100 dark:hover:bg-slate-800 transition-colors"
+              >
+                <Search className="h-4 w-4" />
+                <span className="hidden sm:inline">Buscar</span>
+                <kbd className="hidden lg:inline-flex items-center gap-1 px-2 py-0.5 text-xs font-mono bg-slate-100 dark:bg-slate-700 rounded">
+                  <span className="text-xs">Ctrl</span>K
+                </kbd>
+              </button>
+            )}
+          </div>
+        </div>
+
+        {/* Right Section */}
+        <div className="flex items-center gap-2">
+          {/* Theme Toggle */}
+          <button
+            onClick={toggleTheme}
+            className="p-2 rounded-lg text-slate-600 hover:bg-slate-100 dark:text-slate-400 dark:hover:bg-slate-800 transition-colors"
+            aria-label={isDark ? 'Cambiar a modo claro' : 'Cambiar a modo oscuro'}
+          >
+            {isDark ? <Sun className="h-5 w-5" /> : <Moon className="h-5 w-5" />}
+          </button>
+
+          {/* Notifications */}
+          <div ref={notificationRef} className="relative">
+            <button
+              onClick={() => setShowNotifications(!showNotifications)}
+              className="relative p-2 rounded-lg text-slate-600 hover:bg-slate-100 dark:text-slate-400 dark:hover:bg-slate-800 transition-colors"
+              aria-label="Notificaciones"
+            >
+              <Bell className="h-5 w-5" />
+              {unreadCount > 0 && (
+                <span className="absolute top-1 right-1 w-4 h-4 flex items-center justify-center text-xs font-bold text-white bg-error-500 rounded-full">
+                  {unreadCount}
+                </span>
+              )}
+            </button>
+
+            {/* Notifications Dropdown */}
+            {showNotifications && (
+              <div className="absolute right-0 mt-2 w-80 bg-white dark:bg-slate-800 rounded-xl shadow-lg border border-slate-200 dark:border-slate-700 overflow-hidden z-50">
+                <div className="p-4 border-b border-slate-200 dark:border-slate-700">
+                  <h3 className="text-sm font-semibold text-slate-900 dark:text-white">
+                    Notificaciones
+                  </h3>
+                </div>
+                <div className="max-h-96 overflow-y-auto">
+                  {notifications.length > 0 ? (
+                    notifications.map((notification) => (
+                      <div
+                        key={notification.id}
+                        className={cn(
+                          'px-4 py-3 border-b border-slate-100 dark:border-slate-700 last:border-0',
+                          'hover:bg-slate-50 dark:hover:bg-slate-700/50 cursor-pointer transition-colors',
+                          !notification.read && 'bg-primary-50/50 dark:bg-primary-900/20'
+                        )}
+                      >
+                        <div className="flex items-start gap-3">
+                          <div
+                            className={cn(
+                              'w-2 h-2 mt-2 rounded-full flex-shrink-0',
+                              notification.type === 'success' && 'bg-success-500',
+                              notification.type === 'error' && 'bg-error-500',
+                              notification.type === 'warning' && 'bg-warning-500',
+                              notification.type === 'info' && 'bg-primary-500'
+                            )}
+                          />
+                          <div className="flex-1 min-w-0">
+                            <p className="text-sm font-medium text-slate-900 dark:text-white">
+                              {notification.title}
+                            </p>
+                            <p className="text-sm text-slate-500 dark:text-slate-400 truncate">
+                              {notification.message}
+                            </p>
+                            <p className="mt-1 text-xs text-slate-400 dark:text-slate-500">
+                              {formatTimeAgo(notification.timestamp)}
+                            </p>
+                          </div>
+                        </div>
+                      </div>
+                    ))
+                  ) : (
+                    <div className="p-8 text-center text-slate-500 dark:text-slate-400">
+                      No hay notificaciones
+                    </div>
+                  )}
+                </div>
+                <div className="p-3 border-t border-slate-200 dark:border-slate-700">
+                  <Link
+                    href="/notifications"
+                    className="block text-center text-sm text-primary-600 dark:text-primary-400 hover:underline"
+                    onClick={() => setShowNotifications(false)}
+                  >
+                    Ver todas
+                  </Link>
+                </div>
+              </div>
+            )}
+          </div>
+
+          {/* User Menu */}
+          <div ref={userMenuRef} className="relative">
+            <button
+              onClick={() => setShowUserMenu(!showUserMenu)}
+              className="flex items-center gap-3 p-1.5 rounded-lg hover:bg-slate-100 dark:hover:bg-slate-800 transition-colors"
+            >
+              {/* Avatar */}
+              <div className="w-8 h-8 rounded-full bg-primary-100 dark:bg-primary-900/50 flex items-center justify-center text-primary-700 dark:text-primary-300 font-semibold text-sm">
+                {user?.avatar ? (
+                  <img
+                    src={user.avatar}
+                    alt={user.name}
+                    className="w-full h-full rounded-full object-cover"
+                  />
+                ) : (
+                  getInitials(user?.name || 'Usuario')
+                )}
+              </div>
+              <div className="hidden md:block text-left">
+                <p className="text-sm font-medium text-slate-900 dark:text-white">
+                  {user?.name || 'Usuario'}
+                </p>
+                <p className="text-xs text-slate-500 dark:text-slate-400">
+                  {user?.role || 'trader'}
+                </p>
+              </div>
+              <ChevronDown className="hidden md:block h-4 w-4 text-slate-400" />
+            </button>
+
+            {/* User Dropdown */}
+            {showUserMenu && (
+              <div className="absolute right-0 mt-2 w-56 bg-white dark:bg-slate-800 rounded-xl shadow-lg border border-slate-200 dark:border-slate-700 overflow-hidden z-50">
+                <div className="p-4 border-b border-slate-200 dark:border-slate-700">
+                  <p className="text-sm font-medium text-slate-900 dark:text-white">
+                    {user?.name || 'Usuario'}
+                  </p>
+                  <p className="text-sm text-slate-500 dark:text-slate-400 truncate">
+                    {user?.email || 'usuario@ejemplo.com'}
+                  </p>
+                </div>
+                <div className="py-2">
+                  <Link
+                    href="/profile"
+                    className="flex items-center gap-3 px-4 py-2 text-sm text-slate-700 dark:text-slate-300 hover:bg-slate-100 dark:hover:bg-slate-700/50"
+                    onClick={() => setShowUserMenu(false)}
+                  >
+                    <User className="h-4 w-4" />
+                    Mi Perfil
+                  </Link>
+                  <Link
+                    href="/settings"
+                    className="flex items-center gap-3 px-4 py-2 text-sm text-slate-700 dark:text-slate-300 hover:bg-slate-100 dark:hover:bg-slate-700/50"
+                    onClick={() => setShowUserMenu(false)}
+                  >
+                    <Settings className="h-4 w-4" />
+                    Configuracion
+                  </Link>
+                </div>
+                <div className="py-2 border-t border-slate-200 dark:border-slate-700">
+                  <button
+                    onClick={handleLogout}
+                    className="flex items-center gap-3 w-full px-4 py-2 text-sm text-error-600 dark:text-error-400 hover:bg-error-50 dark:hover:bg-error-900/20"
+                  >
+                    <LogOut className="h-4 w-4" />
+                    Cerrar sesion
+                  </button>
+                </div>
+              </div>
+            )}
+          </div>
+        </div>
+      </div>
+    </header>
+  );
+};
+
+/**
+ * Formatea tiempo relativo
+ */
+function formatTimeAgo(date: Date): string {
+  const now = new Date();
+  const diff = now.getTime() - date.getTime();
+  const minutes = Math.floor(diff / (1000 * 60));
+  const hours = Math.floor(diff / (1000 * 60 * 60));
+  const days = Math.floor(diff / (1000 * 60 * 60 * 24));
+
+  if (minutes < 1) return 'Ahora';
+  if (minutes < 60) return `Hace ${minutes} min`;
+  if (hours < 24) return `Hace ${hours}h`;
+  return `Hace ${days}d`;
+}
+
+export default Header;

apps/web/src/components/layout/Sidebar.tsx

@@ -0,0 +1,306 @@
+'use client';
+
+import React from 'react';
+import Link from 'next/link';
+import { usePathname } from 'next/navigation';
+import { cn } from '@/lib/utils';
+import { useUIStore } from '@/stores/ui.store';
+import {
+  LayoutDashboard,
+  LineChart,
+  Wallet,
+  History,
+  Settings,
+  HelpCircle,
+  ChevronLeft,
+  ChevronRight,
+  TrendingUp,
+  Bot,
+  Shield,
+  Bell,
+} from 'lucide-react';
+
+/**
+ * Item de navegación
+ */
+interface NavItem {
+  label: string;
+  href: string;
+  icon: React.ReactNode;
+  badge?: string | number;
+  children?: NavItem[];
+}
+
+/**
+ * Grupos de navegación
+ */
+interface NavGroup {
+  label?: string;
+  items: NavItem[];
+}
+
+/**
+ * Navegación principal
+ */
+const navigation: NavGroup[] = [
+  {
+    items: [
+      {
+        label: 'Dashboard',
+        href: '/dashboard',
+        icon: <LayoutDashboard className="h-5 w-5" />,
+      },
+    ],
+  },
+  {
+    label: 'Trading',
+    items: [
+      {
+        label: 'Estrategias',
+        href: '/strategies',
+        icon: <Bot className="h-5 w-5" />,
+        badge: 3,
+      },
+      {
+        label: 'Portfolio',
+        href: '/portfolio',
+        icon: <Wallet className="h-5 w-5" />,
+      },
+      {
+        label: 'Mercados',
+        href: '/markets',
+        icon: <TrendingUp className="h-5 w-5" />,
+      },
+      {
+        label: 'Historial',
+        href: '/history',
+        icon: <History className="h-5 w-5" />,
+      },
+    ],
+  },
+  {
+    label: 'Analisis',
+    items: [
+      {
+        label: 'Performance',
+        href: '/analytics',
+        icon: <LineChart className="h-5 w-5" />,
+      },
+      {
+        label: 'Riesgo',
+        href: '/risk',
+        icon: <Shield className="h-5 w-5" />,
+      },
+    ],
+  },
+  {
+    label: 'Sistema',
+    items: [
+      {
+        label: 'Notificaciones',
+        href: '/notifications',
+        icon: <Bell className="h-5 w-5" />,
+        badge: 5,
+      },
+      {
+        label: 'Configuracion',
+        href: '/settings',
+        icon: <Settings className="h-5 w-5" />,
+      },
+      {
+        label: 'Ayuda',
+        href: '/help',
+        icon: <HelpCircle className="h-5 w-5" />,
+      },
+    ],
+  },
+];
+
+/**
+ * Componente NavLink
+ */
+interface NavLinkProps {
+  item: NavItem;
+  collapsed: boolean;
+}
+
+const NavLink: React.FC<NavLinkProps> = ({ item, collapsed }) => {
+  const pathname = usePathname();
+  const isActive = pathname === item.href || pathname.startsWith(`${item.href}/`);
+
+  return (
+    <Link
+      href={item.href}
+      className={cn(
+        'flex items-center gap-3 px-3 py-2.5 rounded-lg',
+        'text-sm font-medium transition-all duration-200',
+        'group relative',
+        isActive
+          ? 'bg-primary-50 text-primary-700 dark:bg-primary-900/30 dark:text-primary-300'
+          : 'text-slate-600 hover:bg-slate-100 hover:text-slate-900 dark:text-slate-400 dark:hover:bg-slate-700/50 dark:hover:text-white',
+        collapsed && 'justify-center px-2'
+      )}
+    >
+      {/* Active Indicator */}
+      {isActive && (
+        <span className="absolute left-0 top-1/2 -translate-y-1/2 w-1 h-6 bg-primary-600 dark:bg-primary-400 rounded-r-full" />
+      )}
+
+      {/* Icon */}
+      <span
+        className={cn(
+          'flex-shrink-0 transition-colors',
+          isActive
+            ? 'text-primary-600 dark:text-primary-400'
+            : 'text-slate-400 group-hover:text-slate-600 dark:text-slate-500 dark:group-hover:text-slate-300'
+        )}
+      >
+        {item.icon}
+      </span>
+
+      {/* Label */}
+      {!collapsed && (
+        <span className="flex-1 truncate">{item.label}</span>
+      )}
+
+      {/* Badge */}
+      {item.badge && !collapsed && (
+        <span className="flex-shrink-0 px-2 py-0.5 text-xs font-semibold rounded-full bg-primary-100 text-primary-700 dark:bg-primary-900/50 dark:text-primary-300">
+          {item.badge}
+        </span>
+      )}
+
+      {/* Tooltip when collapsed */}
+      {collapsed && (
+        <span className="absolute left-full ml-2 px-2 py-1 text-sm font-medium text-white bg-slate-900 dark:bg-slate-700 rounded opacity-0 invisible group-hover:opacity-100 group-hover:visible transition-all whitespace-nowrap z-50">
+          {item.label}
+          {item.badge && (
+            <span className="ml-2 px-1.5 py-0.5 text-xs rounded-full bg-primary-500 text-white">
+              {item.badge}
+            </span>
+          )}
+        </span>
+      )}
+    </Link>
+  );
+};
+
+/**
+ * Componente Sidebar
+ *
+ * Barra lateral de navegación con soporte para colapsado y grupos de navegación.
+ */
+export const Sidebar: React.FC = () => {
+  const { sidebarOpen, sidebarCollapsed, toggleSidebarCollapsed, isMobile, setSidebarOpen } = useUIStore();
+
+  // En mobile, cerrar al hacer click en overlay
+  const handleOverlayClick = () => {
+    if (isMobile) {
+      setSidebarOpen(false);
+    }
+  };
+
+  return (
+    <>
+      {/* Overlay mobile */}
+      {isMobile && sidebarOpen && (
+        <div
+          className="fixed inset-0 bg-black/50 z-40 lg:hidden"
+          onClick={handleOverlayClick}
+          aria-hidden="true"
+        />
+      )}
+
+      {/* Sidebar */}
+      <aside
+        className={cn(
+          'fixed top-0 left-0 z-50 h-full',
+          'bg-white dark:bg-slate-900',
+          'border-r border-slate-200 dark:border-slate-700',
+          'flex flex-col',
+          'transition-all duration-300 ease-in-out',
+          // Width
+          sidebarCollapsed ? 'w-20' : 'w-64',
+          // Mobile
+          isMobile && !sidebarOpen && '-translate-x-full',
+          isMobile && sidebarOpen && 'translate-x-0',
+          // Desktop
+          !isMobile && 'translate-x-0'
+        )}
+      >
+        {/* Header */}
+        <div className={cn(
+          'flex items-center h-16 px-4',
+          'border-b border-slate-200 dark:border-slate-700',
+          sidebarCollapsed && 'justify-center'
+        )}>
+          {/* Logo */}
+          <Link href="/dashboard" className="flex items-center gap-3">
+            <div className="flex-shrink-0 w-10 h-10 rounded-xl bg-horux-gradient flex items-center justify-center">
+              <span className="text-white font-bold text-xl">H</span>
+            </div>
+            {!sidebarCollapsed && (
+              <span className="text-xl font-bold text-slate-900 dark:text-white">
+                Horux
+              </span>
+            )}
+          </Link>
+        </div>
+
+        {/* Navigation */}
+        <nav className="flex-1 overflow-y-auto py-4 px-3 space-y-6">
+          {navigation.map((group, idx) => (
+            <div key={idx}>
+              {/* Group Label */}
+              {group.label && !sidebarCollapsed && (
+                <h3 className="px-3 mb-2 text-xs font-semibold text-slate-400 dark:text-slate-500 uppercase tracking-wider">
+                  {group.label}
+                </h3>
+              )}
+
+              {/* Separator when collapsed */}
+              {group.label && sidebarCollapsed && (
+                <div className="my-2 border-t border-slate-200 dark:border-slate-700" />
+              )}
+
+              {/* Items */}
+              <div className="space-y-1">
+                {group.items.map((item) => (
+                  <NavLink key={item.href} item={item} collapsed={sidebarCollapsed} />
+                ))}
+              </div>
+            </div>
+          ))}
+        </nav>
+
+        {/* Footer - Collapse Button */}
+        {!isMobile && (
+          <div className="p-3 border-t border-slate-200 dark:border-slate-700">
+            <button
+              onClick={toggleSidebarCollapsed}
+              className={cn(
+                'flex items-center gap-3 w-full px-3 py-2.5 rounded-lg',
+                'text-sm font-medium text-slate-600 dark:text-slate-400',
+                'hover:bg-slate-100 dark:hover:bg-slate-700/50',
+                'transition-all duration-200',
+                sidebarCollapsed && 'justify-center'
+              )}
+              aria-label={sidebarCollapsed ? 'Expandir sidebar' : 'Colapsar sidebar'}
+            >
+              {sidebarCollapsed ? (
+                <ChevronRight className="h-5 w-5" />
+              ) : (
+                <>
+                  <ChevronLeft className="h-5 w-5" />
+                  <span>Colapsar</span>
+                </>
+              )}
+            </button>
+          </div>
+        )}
+      </aside>
+    </>
+  );
+};
+
+export default Sidebar;

apps/web/src/components/layout/index.ts

@@ -0,0 +1,9 @@
+/**
+ * Layout Components Barrel Export
+ *
+ * Re-exporta todos los componentes de layout.
+ * Ejemplo: import { Sidebar, Header } from '@/components/layout';
+ */
+
+export { Sidebar } from './Sidebar';
+export { Header } from './Header';

apps/web/src/components/ui/Button.tsx

@@ -0,0 +1,215 @@
+'use client';
+
+import React, { forwardRef, ButtonHTMLAttributes } from 'react';
+import { cn } from '@/lib/utils';
+
+/**
+ * Variantes del botón
+ */
+type ButtonVariant = 'primary' | 'secondary' | 'outline' | 'ghost' | 'danger' | 'success';
+
+/**
+ * Tamaños del botón
+ */
+type ButtonSize = 'xs' | 'sm' | 'md' | 'lg' | 'xl';
+
+/**
+ * Props del componente Button
+ */
+interface ButtonProps extends ButtonHTMLAttributes<HTMLButtonElement> {
+  variant?: ButtonVariant;
+  size?: ButtonSize;
+  isLoading?: boolean;
+  leftIcon?: React.ReactNode;
+  rightIcon?: React.ReactNode;
+  fullWidth?: boolean;
+}
+
+/**
+ * Estilos base del botón
+ */
+const baseStyles = `
+  inline-flex items-center justify-center
+  font-medium rounded-lg
+  transition-all duration-200 ease-in-out
+  focus:outline-none focus:ring-2 focus:ring-offset-2
+  disabled:opacity-50 disabled:cursor-not-allowed disabled:pointer-events-none
+  active:scale-[0.98]
+`;
+
+/**
+ * Estilos por variante
+ */
+const variantStyles: Record<ButtonVariant, string> = {
+  primary: `
+    bg-primary-600 text-white
+    hover:bg-primary-700
+    focus:ring-primary-500
+    dark:bg-primary-500 dark:hover:bg-primary-600
+  `,
+  secondary: `
+    bg-slate-100 text-slate-900
+    hover:bg-slate-200
+    focus:ring-slate-500
+    dark:bg-slate-700 dark:text-slate-100 dark:hover:bg-slate-600
+  `,
+  outline: `
+    border-2 border-primary-600 text-primary-600
+    hover:bg-primary-50
+    focus:ring-primary-500
+    dark:border-primary-400 dark:text-primary-400 dark:hover:bg-primary-950
+  `,
+  ghost: `
+    text-slate-700
+    hover:bg-slate-100
+    focus:ring-slate-500
+    dark:text-slate-300 dark:hover:bg-slate-800
+  `,
+  danger: `
+    bg-error-600 text-white
+    hover:bg-error-700
+    focus:ring-error-500
+    dark:bg-error-500 dark:hover:bg-error-600
+  `,
+  success: `
+    bg-success-600 text-white
+    hover:bg-success-700
+    focus:ring-success-500
+    dark:bg-success-500 dark:hover:bg-success-600
+  `,
+};
+
+/**
+ * Estilos por tamaño
+ */
+const sizeStyles: Record<ButtonSize, string> = {
+  xs: 'text-xs px-2.5 py-1.5 gap-1',
+  sm: 'text-sm px-3 py-2 gap-1.5',
+  md: 'text-sm px-4 py-2.5 gap-2',
+  lg: 'text-base px-5 py-3 gap-2',
+  xl: 'text-lg px-6 py-3.5 gap-2.5',
+};
+
+/**
+ * Componente Spinner para loading
+ */
+const Spinner: React.FC<{ className?: string }> = ({ className }) => (
+  <svg
+    className={cn('animate-spin', className)}
+    xmlns="http://www.w3.org/2000/svg"
+    fill="none"
+    viewBox="0 0 24 24"
+  >
+    <circle
+      className="opacity-25"
+      cx="12"
+      cy="12"
+      r="10"
+      stroke="currentColor"
+      strokeWidth="4"
+    />
+    <path
+      className="opacity-75"
+      fill="currentColor"
+      d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4zm2 5.291A7.962 7.962 0 014 12H0c0 3.042 1.135 5.824 3 7.938l3-2.647z"
+    />
+  </svg>
+);
+
+/**
+ * Componente Button
+ *
+ * Botón reutilizable con múltiples variantes y tamaños.
+ * Soporta estados de loading, iconos y ancho completo.
+ */
+export const Button = forwardRef<HTMLButtonElement, ButtonProps>(
+  (
+    {
+      className,
+      variant = 'primary',
+      size = 'md',
+      isLoading = false,
+      leftIcon,
+      rightIcon,
+      fullWidth = false,
+      disabled,
+      children,
+      ...props
+    },
+    ref
+  ) => {
+    // Determinar tamaño del spinner
+    const spinnerSize = {
+      xs: 'h-3 w-3',
+      sm: 'h-4 w-4',
+      md: 'h-4 w-4',
+      lg: 'h-5 w-5',
+      xl: 'h-5 w-5',
+    }[size];
+
+    return (
+      <button
+        ref={ref}
+        className={cn(
+          baseStyles,
+          variantStyles[variant],
+          sizeStyles[size],
+          fullWidth && 'w-full',
+          className
+        )}
+        disabled={disabled || isLoading}
+        {...props}
+      >
+        {isLoading ? (
+          <>
+            <Spinner className={spinnerSize} />
+            <span>Cargando...</span>
+          </>
+        ) : (
+          <>
+            {leftIcon && <span className="flex-shrink-0">{leftIcon}</span>}
+            {children}
+            {rightIcon && <span className="flex-shrink-0">{rightIcon}</span>}
+          </>
+        )}
+      </button>
+    );
+  }
+);
+
+Button.displayName = 'Button';
+
+/**
+ * Botón de icono (solo icono, sin texto)
+ */
+interface IconButtonProps extends Omit<ButtonProps, 'leftIcon' | 'rightIcon' | 'children'> {
+  icon: React.ReactNode;
+  'aria-label': string;
+}
+
+export const IconButton = forwardRef<HTMLButtonElement, IconButtonProps>(
+  ({ className, size = 'md', icon, ...props }, ref) => {
+    const iconSizeStyles: Record<ButtonSize, string> = {
+      xs: 'p-1.5',
+      sm: 'p-2',
+      md: 'p-2.5',
+      lg: 'p-3',
+      xl: 'p-3.5',
+    };
+
+    return (
+      <Button
+        ref={ref}
+        className={cn(iconSizeStyles[size], className)}
+        size={size}
+        {...props}
+      >
+        {icon}
+      </Button>
+    );
+  }
+);
+
+IconButton.displayName = 'IconButton';
+
+export default Button;

apps/web/src/components/ui/Card.tsx

@@ -0,0 +1,256 @@
+'use client';
+
+import React, { forwardRef, HTMLAttributes } from 'react';
+import { cn } from '@/lib/utils';
+
+/**
+ * Variantes del Card
+ */
+type CardVariant = 'default' | 'bordered' | 'elevated' | 'gradient';
+
+/**
+ * Props del componente Card
+ */
+interface CardProps extends HTMLAttributes<HTMLDivElement> {
+  variant?: CardVariant;
+  padding?: 'none' | 'sm' | 'md' | 'lg';
+  hoverable?: boolean;
+  clickable?: boolean;
+}
+
+/**
+ * Estilos base del card
+ */
+const baseStyles = `
+  rounded-xl bg-white
+  dark:bg-slate-800
+  transition-all duration-200
+`;
+
+/**
+ * Estilos por variante
+ */
+const variantStyles: Record<CardVariant, string> = {
+  default: `
+    border border-slate-200
+    dark:border-slate-700
+  `,
+  bordered: `
+    border-2 border-slate-300
+    dark:border-slate-600
+  `,
+  elevated: `
+    shadow-lg shadow-slate-200/50
+    dark:shadow-slate-900/50
+    border border-slate-100
+    dark:border-slate-700
+  `,
+  gradient: `
+    border border-transparent
+    bg-gradient-to-br from-white to-slate-50
+    dark:from-slate-800 dark:to-slate-900
+    shadow-lg shadow-slate-200/50
+    dark:shadow-slate-900/50
+  `,
+};
+
+/**
+ * Estilos de padding
+ */
+const paddingStyles: Record<string, string> = {
+  none: '',
+  sm: 'p-4',
+  md: 'p-6',
+  lg: 'p-8',
+};
+
+/**
+ * Componente Card
+ *
+ * Contenedor reutilizable con múltiples variantes y estados.
+ */
+export const Card = forwardRef<HTMLDivElement, CardProps>(
+  (
+    {
+      className,
+      variant = 'default',
+      padding = 'md',
+      hoverable = false,
+      clickable = false,
+      children,
+      ...props
+    },
+    ref
+  ) => {
+    return (
+      <div
+        ref={ref}
+        className={cn(
+          baseStyles,
+          variantStyles[variant],
+          paddingStyles[padding],
+          hoverable && 'hover:border-primary-300 hover:shadow-md dark:hover:border-primary-600',
+          clickable && 'cursor-pointer active:scale-[0.99]',
+          className
+        )}
+        role={clickable ? 'button' : undefined}
+        tabIndex={clickable ? 0 : undefined}
+        {...props}
+      >
+        {children}
+      </div>
+    );
+  }
+);
+
+Card.displayName = 'Card';
+
+/**
+ * Card Header
+ */
+interface CardHeaderProps extends HTMLAttributes<HTMLDivElement> {
+  title?: string;
+  subtitle?: string;
+  action?: React.ReactNode;
+}
+
+export const CardHeader = forwardRef<HTMLDivElement, CardHeaderProps>(
+  ({ className, title, subtitle, action, children, ...props }, ref) => {
+    return (
+      <div
+        ref={ref}
+        className={cn('flex items-start justify-between gap-4 mb-4', className)}
+        {...props}
+      >
+        {(title || subtitle) ? (
+          <div className="flex-1 min-w-0">
+            {title && (
+              <h3 className="text-lg font-semibold text-slate-900 dark:text-white truncate">
+                {title}
+              </h3>
+            )}
+            {subtitle && (
+              <p className="mt-1 text-sm text-slate-500 dark:text-slate-400">
+                {subtitle}
+              </p>
+            )}
+          </div>
+        ) : (
+          children
+        )}
+        {action && <div className="flex-shrink-0">{action}</div>}
+      </div>
+    );
+  }
+);
+
+CardHeader.displayName = 'CardHeader';
+
+/**
+ * Card Content
+ */
+export const CardContent = forwardRef<HTMLDivElement, HTMLAttributes<HTMLDivElement>>(
+  ({ className, children, ...props }, ref) => {
+    return (
+      <div ref={ref} className={cn('', className)} {...props}>
+        {children}
+      </div>
+    );
+  }
+);
+
+CardContent.displayName = 'CardContent';
+
+/**
+ * Card Footer
+ */
+export const CardFooter = forwardRef<HTMLDivElement, HTMLAttributes<HTMLDivElement>>(
+  ({ className, children, ...props }, ref) => {
+    return (
+      <div
+        ref={ref}
+        className={cn(
+          'mt-4 pt-4 border-t border-slate-200 dark:border-slate-700',
+          className
+        )}
+        {...props}
+      >
+        {children}
+      </div>
+    );
+  }
+);
+
+CardFooter.displayName = 'CardFooter';
+
+/**
+ * Stats Card - Card especializado para mostrar estadísticas
+ */
+interface StatsCardProps extends HTMLAttributes<HTMLDivElement> {
+  title: string;
+  value: string | number;
+  change?: {
+    value: number;
+    label?: string;
+  };
+  icon?: React.ReactNode;
+  trend?: 'up' | 'down' | 'neutral';
+}
+
+export const StatsCard = forwardRef<HTMLDivElement, StatsCardProps>(
+  ({ className, title, value, change, icon, trend, ...props }, ref) => {
+    const trendColors = {
+      up: 'text-success-600 dark:text-success-400',
+      down: 'text-error-600 dark:text-error-400',
+      neutral: 'text-slate-500 dark:text-slate-400',
+    };
+
+    const trendBgColors = {
+      up: 'bg-success-50 dark:bg-success-900/30',
+      down: 'bg-error-50 dark:bg-error-900/30',
+      neutral: 'bg-slate-100 dark:bg-slate-700',
+    };
+
+    return (
+      <Card ref={ref} className={cn('', className)} {...props}>
+        <div className="flex items-start justify-between">
+          <div className="flex-1">
+            <p className="text-sm font-medium text-slate-500 dark:text-slate-400">
+              {title}
+            </p>
+            <p className="mt-2 text-3xl font-bold text-slate-900 dark:text-white">
+              {value}
+            </p>
+            {change && (
+              <div className="mt-2 flex items-center gap-2">
+                <span
+                  className={cn(
+                    'inline-flex items-center px-2 py-0.5 rounded text-xs font-medium',
+                    trendBgColors[trend || 'neutral'],
+                    trendColors[trend || 'neutral']
+                  )}
+                >
+                  {change.value >= 0 ? '+' : ''}{change.value}%
+                </span>
+                {change.label && (
+                  <span className="text-xs text-slate-500 dark:text-slate-400">
+                    {change.label}
+                  </span>
+                )}
+              </div>
+            )}
+          </div>
+          {icon && (
+            <div className="flex-shrink-0 p-3 rounded-lg bg-primary-50 text-primary-600 dark:bg-primary-900/30 dark:text-primary-400">
+              {icon}
+            </div>
+          )}
+        </div>
+      </Card>
+    );
+  }
+);
+
+StatsCard.displayName = 'StatsCard';
+
+export default Card;

apps/web/src/components/ui/Input.tsx

@@ -0,0 +1,266 @@
+'use client';
+
+import React, { forwardRef, InputHTMLAttributes, useState } from 'react';
+import { cn } from '@/lib/utils';
+import { Eye, EyeOff, AlertCircle, CheckCircle } from 'lucide-react';
+
+/**
+ * Tamaños del input
+ */
+type InputSize = 'sm' | 'md' | 'lg';
+
+/**
+ * Props del componente Input
+ */
+interface InputProps extends Omit<InputHTMLAttributes<HTMLInputElement>, 'size'> {
+  label?: string;
+  error?: string;
+  hint?: string;
+  success?: boolean;
+  size?: InputSize;
+  leftIcon?: React.ReactNode;
+  rightIcon?: React.ReactNode;
+  fullWidth?: boolean;
+}
+
+/**
+ * Estilos base del input
+ */
+const baseStyles = `
+  w-full rounded-lg border
+  transition-all duration-200 ease-in-out
+  focus:outline-none focus:ring-2
+  disabled:opacity-50 disabled:cursor-not-allowed disabled:bg-slate-50
+  dark:disabled:bg-slate-900
+  placeholder:text-slate-400 dark:placeholder:text-slate-500
+`;
+
+/**
+ * Estilos por estado
+ */
+const stateStyles = {
+  default: `
+    border-slate-300 bg-white text-slate-900
+    hover:border-slate-400
+    focus:border-primary-500 focus:ring-primary-500/20
+    dark:border-slate-600 dark:bg-slate-800 dark:text-white
+    dark:hover:border-slate-500
+    dark:focus:border-primary-400 dark:focus:ring-primary-400/20
+  `,
+  error: `
+    border-error-500 bg-white text-slate-900
+    hover:border-error-600
+    focus:border-error-500 focus:ring-error-500/20
+    dark:border-error-400 dark:bg-slate-800 dark:text-white
+    dark:hover:border-error-300
+    dark:focus:border-error-400 dark:focus:ring-error-400/20
+  `,
+  success: `
+    border-success-500 bg-white text-slate-900
+    hover:border-success-600
+    focus:border-success-500 focus:ring-success-500/20
+    dark:border-success-400 dark:bg-slate-800 dark:text-white
+    dark:hover:border-success-300
+    dark:focus:border-success-400 dark:focus:ring-success-400/20
+  `,
+};
+
+/**
+ * Estilos por tamaño
+ */
+const sizeStyles: Record<InputSize, string> = {
+  sm: 'px-3 py-2 text-sm',
+  md: 'px-4 py-2.5 text-sm',
+  lg: 'px-4 py-3 text-base',
+};
+
+/**
+ * Estilos del label
+ */
+const labelStyles = `
+  block text-sm font-medium text-slate-700
+  dark:text-slate-200 mb-1.5
+`;
+
+/**
+ * Componente Input
+ *
+ * Input reutilizable con soporte para label, error, hint,
+ * iconos y diferentes tamaños.
+ */
+export const Input = forwardRef<HTMLInputElement, InputProps>(
+  (
+    {
+      className,
+      label,
+      error,
+      hint,
+      success,
+      size = 'md',
+      leftIcon,
+      rightIcon,
+      fullWidth = true,
+      type = 'text',
+      id,
+      ...props
+    },
+    ref
+  ) => {
+    const [showPassword, setShowPassword] = useState(false);
+    const inputId = id || `input-${Math.random().toString(36).substr(2, 9)}`;
+
+    // Determinar el estado actual
+    const state = error ? 'error' : success ? 'success' : 'default';
+
+    // Determinar si es password y toggle visibility
+    const isPassword = type === 'password';
+    const inputType = isPassword && showPassword ? 'text' : type;
+
+    // Calcular padding extra para iconos
+    const paddingLeft = leftIcon ? 'pl-10' : '';
+    const paddingRight = rightIcon || isPassword ? 'pr-10' : '';
+
+    return (
+      <div className={cn(!fullWidth && 'inline-block', fullWidth && 'w-full')}>
+        {/* Label */}
+        {label && (
+          <label htmlFor={inputId} className={labelStyles}>
+            {label}
+          </label>
+        )}
+
+        {/* Input Container */}
+        <div className="relative">
+          {/* Left Icon */}
+          {leftIcon && (
+            <span className="absolute left-3 top-1/2 -translate-y-1/2 text-slate-400 dark:text-slate-500">
+              {leftIcon}
+            </span>
+          )}
+
+          {/* Input */}
+          <input
+            ref={ref}
+            id={inputId}
+            type={inputType}
+            className={cn(
+              baseStyles,
+              stateStyles[state],
+              sizeStyles[size],
+              paddingLeft,
+              paddingRight,
+              className
+            )}
+            aria-invalid={!!error}
+            aria-describedby={error ? `${inputId}-error` : hint ? `${inputId}-hint` : undefined}
+            {...props}
+          />
+
+          {/* Right Icon or Password Toggle or State Icon */}
+          <span className="absolute right-3 top-1/2 -translate-y-1/2 flex items-center gap-2">
+            {isPassword ? (
+              <button
+                type="button"
+                onClick={() => setShowPassword(!showPassword)}
+                className="text-slate-400 hover:text-slate-600 dark:text-slate-500 dark:hover:text-slate-300 transition-colors"
+                tabIndex={-1}
+                aria-label={showPassword ? 'Ocultar contraseña' : 'Mostrar contraseña'}
+              >
+                {showPassword ? (
+                  <EyeOff className="h-4 w-4" />
+                ) : (
+                  <Eye className="h-4 w-4" />
+                )}
+              </button>
+            ) : error ? (
+              <AlertCircle className="h-4 w-4 text-error-500" />
+            ) : success ? (
+              <CheckCircle className="h-4 w-4 text-success-500" />
+            ) : rightIcon ? (
+              <span className="text-slate-400 dark:text-slate-500">{rightIcon}</span>
+            ) : null}
+          </span>
+        </div>
+
+        {/* Error Message */}
+        {error && (
+          <p
+            id={`${inputId}-error`}
+            className="mt-1.5 text-sm text-error-600 dark:text-error-400"
+          >
+            {error}
+          </p>
+        )}
+
+        {/* Hint */}
+        {hint && !error && (
+          <p
+            id={`${inputId}-hint`}
+            className="mt-1.5 text-sm text-slate-500 dark:text-slate-400"
+          >
+            {hint}
+          </p>
+        )}
+      </div>
+    );
+  }
+);
+
+Input.displayName = 'Input';
+
+/**
+ * Componente TextArea
+ */
+interface TextAreaProps extends React.TextareaHTMLAttributes<HTMLTextAreaElement> {
+  label?: string;
+  error?: string;
+  hint?: string;
+  fullWidth?: boolean;
+}
+
+export const TextArea = forwardRef<HTMLTextAreaElement, TextAreaProps>(
+  ({ className, label, error, hint, fullWidth = true, id, ...props }, ref) => {
+    const inputId = id || `textarea-${Math.random().toString(36).substr(2, 9)}`;
+    const state = error ? 'error' : 'default';
+
+    return (
+      <div className={cn(!fullWidth && 'inline-block', fullWidth && 'w-full')}>
+        {label && (
+          <label htmlFor={inputId} className={labelStyles}>
+            {label}
+          </label>
+        )}
+
+        <textarea
+          ref={ref}
+          id={inputId}
+          className={cn(
+            baseStyles,
+            stateStyles[state],
+            'px-4 py-2.5 text-sm min-h-[100px] resize-y',
+            className
+          )}
+          aria-invalid={!!error}
+          aria-describedby={error ? `${inputId}-error` : hint ? `${inputId}-hint` : undefined}
+          {...props}
+        />
+
+        {error && (
+          <p id={`${inputId}-error`} className="mt-1.5 text-sm text-error-600 dark:text-error-400">
+            {error}
+          </p>
+        )}
+
+        {hint && !error && (
+          <p id={`${inputId}-hint`} className="mt-1.5 text-sm text-slate-500 dark:text-slate-400">
+            {hint}
+          </p>
+        )}
+      </div>
+    );
+  }
+);
+
+TextArea.displayName = 'TextArea';
+
+export default Input;

apps/web/src/components/ui/index.ts

@@ -0,0 +1,15 @@
+/**
+ * UI Components Barrel Export
+ *
+ * Re-exporta todos los componentes UI para facilitar imports.
+ * Ejemplo: import { Button, Input, Card } from '@/components/ui';
+ */
+
+export { Button, IconButton } from './Button';
+export type { } from './Button';
+
+export { Input, TextArea } from './Input';
+export type { } from './Input';
+
+export { Card, CardHeader, CardContent, CardFooter, StatsCard } from './Card';
+export type { } from './Card';

apps/web/src/lib/api.ts

@@ -0,0 +1,212 @@
+/**
+ * Cliente API para comunicación con el backend
+ */
+
+const API_BASE_URL = process.env.NEXT_PUBLIC_API_URL || 'http://localhost:3001/api';
+
+interface ApiResponse<T = unknown> {
+  data?: T;
+  error?: string;
+  message?: string;
+  status: number;
+}
+
+interface RequestOptions extends Omit<RequestInit, 'body'> {
+  body?: unknown;
+  params?: Record<string, string | number | boolean | undefined>;
+}
+
+class ApiError extends Error {
+  status: number;
+  data?: unknown;
+
+  constructor(message: string, status: number, data?: unknown) {
+    super(message);
+    this.name = 'ApiError';
+    this.status = status;
+    this.data = data;
+  }
+}
+
+/**
+ * Obtiene el token de autenticación del storage
+ */
+function getAuthToken(): string | null {
+  if (typeof window === 'undefined') return null;
+
+  try {
+    const stored = localStorage.getItem('horux-auth-storage');
+    if (stored) {
+      const parsed = JSON.parse(stored);
+      return parsed?.state?.token || null;
+    }
+  } catch {
+    return null;
+  }
+  return null;
+}
+
+/**
+ * Construye la URL con query params
+ */
+function buildUrl(endpoint: string, params?: Record<string, string | number | boolean | undefined>): string {
+  const url = new URL(endpoint.startsWith('http') ? endpoint : `${API_BASE_URL}${endpoint}`);
+
+  if (params) {
+    Object.entries(params).forEach(([key, value]) => {
+      if (value !== undefined && value !== null) {
+        url.searchParams.append(key, String(value));
+      }
+    });
+  }
+
+  return url.toString();
+}
+
+/**
+ * Cliente fetch base con manejo de errores y auth
+ */
+async function fetchApi<T>(endpoint: string, options: RequestOptions = {}): Promise<ApiResponse<T>> {
+  const { body, params, headers: customHeaders, ...restOptions } = options;
+
+  const token = getAuthToken();
+
+  const headers: HeadersInit = {
+    'Content-Type': 'application/json',
+    ...customHeaders,
+  };
+
+  if (token) {
+    (headers as Record<string, string>)['Authorization'] = `Bearer ${token}`;
+  }
+
+  const config: RequestInit = {
+    ...restOptions,
+    headers,
+  };
+
+  if (body) {
+    config.body = JSON.stringify(body);
+  }
+
+  try {
+    const url = buildUrl(endpoint, params);
+    const response = await fetch(url, config);
+
+    let data: T | undefined;
+    const contentType = response.headers.get('content-type');
+
+    if (contentType?.includes('application/json')) {
+      data = await response.json();
+    }
+
+    if (!response.ok) {
+      const errorMessage = (data as { message?: string })?.message ||
+                          (data as { error?: string })?.error ||
+                          `Error ${response.status}`;
+      throw new ApiError(errorMessage, response.status, data);
+    }
+
+    return {
+      data,
+      status: response.status,
+    };
+  } catch (error) {
+    if (error instanceof ApiError) {
+      throw error;
+    }
+
+    throw new ApiError(
+      error instanceof Error ? error.message : 'Error de conexión',
+      0
+    );
+  }
+}
+
+/**
+ * API Client con métodos HTTP
+ */
+export const api = {
+  get<T>(endpoint: string, options?: RequestOptions): Promise<ApiResponse<T>> {
+    return fetchApi<T>(endpoint, { ...options, method: 'GET' });
+  },
+
+  post<T>(endpoint: string, body?: unknown, options?: RequestOptions): Promise<ApiResponse<T>> {
+    return fetchApi<T>(endpoint, { ...options, method: 'POST', body });
+  },
+
+  put<T>(endpoint: string, body?: unknown, options?: RequestOptions): Promise<ApiResponse<T>> {
+    return fetchApi<T>(endpoint, { ...options, method: 'PUT', body });
+  },
+
+  patch<T>(endpoint: string, body?: unknown, options?: RequestOptions): Promise<ApiResponse<T>> {
+    return fetchApi<T>(endpoint, { ...options, method: 'PATCH', body });
+  },
+
+  delete<T>(endpoint: string, options?: RequestOptions): Promise<ApiResponse<T>> {
+    return fetchApi<T>(endpoint, { ...options, method: 'DELETE' });
+  },
+};
+
+/**
+ * Endpoints tipados para la API
+ */
+export const endpoints = {
+  // Auth
+  auth: {
+    login: '/auth/login',
+    register: '/auth/register',
+    logout: '/auth/logout',
+    me: '/auth/me',
+    refresh: '/auth/refresh',
+  },
+
+  // Users
+  users: {
+    base: '/users',
+    byId: (id: string) => `/users/${id}`,
+    profile: '/users/profile',
+  },
+
+  // Strategies
+  strategies: {
+    base: '/strategies',
+    byId: (id: string) => `/strategies/${id}`,
+    activate: (id: string) => `/strategies/${id}/activate`,
+    deactivate: (id: string) => `/strategies/${id}/deactivate`,
+    backtest: (id: string) => `/strategies/${id}/backtest`,
+  },
+
+  // Trades
+  trades: {
+    base: '/trades',
+    byId: (id: string) => `/trades/${id}`,
+    active: '/trades/active',
+    history: '/trades/history',
+  },
+
+  // Portfolio
+  portfolio: {
+    base: '/portfolio',
+    balance: '/portfolio/balance',
+    positions: '/portfolio/positions',
+    performance: '/portfolio/performance',
+  },
+
+  // Market Data
+  market: {
+    prices: '/market/prices',
+    ticker: (symbol: string) => `/market/ticker/${symbol}`,
+    candles: (symbol: string) => `/market/candles/${symbol}`,
+  },
+
+  // Analytics
+  analytics: {
+    dashboard: '/analytics/dashboard',
+    performance: '/analytics/performance',
+    risk: '/analytics/risk',
+  },
+} as const;
+
+export { ApiError };
+export type { ApiResponse, RequestOptions };

apps/web/src/lib/utils.ts

@@ -0,0 +1,125 @@
+import { type ClassValue, clsx } from 'clsx';
+import { twMerge } from 'tailwind-merge';
+
+/**
+ * Combina clases de Tailwind de manera inteligente
+ * Usa clsx para condicionales y twMerge para resolver conflictos
+ */
+export function cn(...inputs: ClassValue[]): string {
+  return twMerge(clsx(inputs));
+}
+
+/**
+ * Formatea una fecha a string legible
+ */
+export function formatDate(date: Date | string, options?: Intl.DateTimeFormatOptions): string {
+  const d = typeof date === 'string' ? new Date(date) : date;
+  return d.toLocaleDateString('es-ES', {
+    day: 'numeric',
+    month: 'short',
+    year: 'numeric',
+    ...options,
+  });
+}
+
+/**
+ * Formatea un número como moneda
+ */
+export function formatCurrency(amount: number, currency: string = 'USD'): string {
+  return new Intl.NumberFormat('es-ES', {
+    style: 'currency',
+    currency,
+    minimumFractionDigits: 2,
+    maximumFractionDigits: 2,
+  }).format(amount);
+}
+
+/**
+ * Formatea un número con separadores de miles
+ */
+export function formatNumber(num: number, decimals: number = 0): string {
+  return new Intl.NumberFormat('es-ES', {
+    minimumFractionDigits: decimals,
+    maximumFractionDigits: decimals,
+  }).format(num);
+}
+
+/**
+ * Formatea un porcentaje
+ */
+export function formatPercentage(value: number, decimals: number = 2): string {
+  return `${value >= 0 ? '+' : ''}${value.toFixed(decimals)}%`;
+}
+
+/**
+ * Genera un ID único
+ */
+export function generateId(): string {
+  return Math.random().toString(36).substring(2) + Date.now().toString(36);
+}
+
+/**
+ * Debounce function
+ */
+export function debounce<T extends (...args: unknown[]) => unknown>(
+  func: T,
+  wait: number
+): (...args: Parameters<T>) => void {
+  let timeout: NodeJS.Timeout | null = null;
+
+  return (...args: Parameters<T>) => {
+    if (timeout) clearTimeout(timeout);
+    timeout = setTimeout(() => func(...args), wait);
+  };
+}
+
+/**
+ * Trunca un texto con ellipsis
+ */
+export function truncate(str: string, length: number): string {
+  if (str.length <= length) return str;
+  return str.slice(0, length) + '...';
+}
+
+/**
+ * Capitaliza la primera letra
+ */
+export function capitalize(str: string): string {
+  return str.charAt(0).toUpperCase() + str.slice(1).toLowerCase();
+}
+
+/**
+ * Obtiene las iniciales de un nombre
+ */
+export function getInitials(name: string): string {
+  return name
+    .split(' ')
+    .map((n) => n[0])
+    .join('')
+    .toUpperCase()
+    .slice(0, 2);
+}
+
+/**
+ * Verifica si estamos en el cliente
+ */
+export const isClient = typeof window !== 'undefined';
+
+/**
+ * Verifica si estamos en producción
+ */
+export const isProd = process.env.NODE_ENV === 'production';
+
+/**
+ * Sleep helper para async/await
+ */
+export function sleep(ms: number): Promise<void> {
+  return new Promise((resolve) => setTimeout(resolve, ms));
+}
+
+/**
+ * Clamp un número entre min y max
+ */
+export function clamp(num: number, min: number, max: number): number {
+  return Math.min(Math.max(num, min), max);
+}

apps/web/src/stores/auth.store.ts

@@ -0,0 +1,287 @@
+import { create } from 'zustand';
+import { persist, createJSONStorage } from 'zustand/middleware';
+import { api, endpoints, ApiError } from '@/lib/api';
+
+/**
+ * Tipos para el usuario
+ */
+interface User {
+  id: string;
+  email: string;
+  name: string;
+  avatar?: string;
+  role: 'admin' | 'trader' | 'viewer';
+  createdAt: string;
+  lastLoginAt?: string;
+}
+
+/**
+ * Credenciales de login
+ */
+interface LoginCredentials {
+  email: string;
+  password: string;
+  remember?: boolean;
+}
+
+/**
+ * Datos de registro
+ */
+interface RegisterData {
+  email: string;
+  password: string;
+  name: string;
+}
+
+/**
+ * Respuesta de autenticación
+ */
+interface AuthResponse {
+  user: User;
+  token: string;
+  refreshToken?: string;
+}
+
+/**
+ * Estado del store de autenticación
+ */
+interface AuthState {
+  // Estado
+  user: User | null;
+  token: string | null;
+  refreshToken: string | null;
+  isAuthenticated: boolean;
+  isLoading: boolean;
+  error: string | null;
+  isInitialized: boolean;
+
+  // Acciones
+  login: (credentials: LoginCredentials) => Promise<void>;
+  register: (data: RegisterData) => Promise<void>;
+  logout: () => Promise<void>;
+  refreshSession: () => Promise<void>;
+  checkAuth: () => Promise<void>;
+  updateUser: (data: Partial<User>) => void;
+  clearError: () => void;
+  setLoading: (loading: boolean) => void;
+}
+
+/**
+ * Store de autenticación con persistencia
+ */
+export const useAuthStore = create<AuthState>()(
+  persist(
+    (set, get) => ({
+      // Estado inicial
+      user: null,
+      token: null,
+      refreshToken: null,
+      isAuthenticated: false,
+      isLoading: false,
+      error: null,
+      isInitialized: false,
+
+      /**
+       * Iniciar sesión
+       */
+      login: async (credentials: LoginCredentials) => {
+        set({ isLoading: true, error: null });
+
+        try {
+          const { data } = await api.post<AuthResponse>(endpoints.auth.login, credentials);
+
+          if (data) {
+            set({
+              user: data.user,
+              token: data.token,
+              refreshToken: data.refreshToken || null,
+              isAuthenticated: true,
+              isLoading: false,
+              error: null,
+            });
+          }
+        } catch (error) {
+          const message = error instanceof ApiError
+            ? error.message
+            : 'Error al iniciar sesión';
+
+          set({
+            user: null,
+            token: null,
+            refreshToken: null,
+            isAuthenticated: false,
+            isLoading: false,
+            error: message,
+          });
+
+          throw error;
+        }
+      },
+
+      /**
+       * Registrar nuevo usuario
+       */
+      register: async (data: RegisterData) => {
+        set({ isLoading: true, error: null });
+
+        try {
+          const { data: authData } = await api.post<AuthResponse>(endpoints.auth.register, data);
+
+          if (authData) {
+            set({
+              user: authData.user,
+              token: authData.token,
+              refreshToken: authData.refreshToken || null,
+              isAuthenticated: true,
+              isLoading: false,
+              error: null,
+            });
+          }
+        } catch (error) {
+          const message = error instanceof ApiError
+            ? error.message
+            : 'Error al registrar usuario';
+
+          set({
+            isLoading: false,
+            error: message,
+          });
+
+          throw error;
+        }
+      },
+
+      /**
+       * Cerrar sesión
+       */
+      logout: async () => {
+        const { token } = get();
+
+        try {
+          if (token) {
+            await api.post(endpoints.auth.logout);
+          }
+        } catch {
+          // Ignorar errores de logout
+        } finally {
+          set({
+            user: null,
+            token: null,
+            refreshToken: null,
+            isAuthenticated: false,
+            isLoading: false,
+            error: null,
+          });
+        }
+      },
+
+      /**
+       * Refrescar sesión con refresh token
+       */
+      refreshSession: async () => {
+        const { refreshToken } = get();
+
+        if (!refreshToken) {
+          throw new Error('No refresh token available');
+        }
+
+        try {
+          const { data } = await api.post<AuthResponse>(endpoints.auth.refresh, {
+            refreshToken,
+          });
+
+          if (data) {
+            set({
+              token: data.token,
+              refreshToken: data.refreshToken || refreshToken,
+              user: data.user,
+            });
+          }
+        } catch (error) {
+          // Si falla el refresh, cerrar sesión
+          get().logout();
+          throw error;
+        }
+      },
+
+      /**
+       * Verificar autenticación actual
+       */
+      checkAuth: async () => {
+        const { token } = get();
+
+        if (!token) {
+          set({ isInitialized: true });
+          return;
+        }
+
+        set({ isLoading: true });
+
+        try {
+          const { data } = await api.get<User>(endpoints.auth.me);
+
+          if (data) {
+            set({
+              user: data,
+              isAuthenticated: true,
+              isLoading: false,
+              isInitialized: true,
+            });
+          }
+        } catch (error) {
+          // Token inválido, limpiar estado
+          set({
+            user: null,
+            token: null,
+            refreshToken: null,
+            isAuthenticated: false,
+            isLoading: false,
+            isInitialized: true,
+          });
+        }
+      },
+
+      /**
+       * Actualizar datos del usuario
+       */
+      updateUser: (data: Partial<User>) => {
+        const { user } = get();
+        if (user) {
+          set({ user: { ...user, ...data } });
+        }
+      },
+
+      /**
+       * Limpiar error
+       */
+      clearError: () => set({ error: null }),
+
+      /**
+       * Establecer loading
+       */
+      setLoading: (loading: boolean) => set({ isLoading: loading }),
+    }),
+    {
+      name: 'horux-auth-storage',
+      storage: createJSONStorage(() => localStorage),
+      partialize: (state) => ({
+        user: state.user,
+        token: state.token,
+        refreshToken: state.refreshToken,
+        isAuthenticated: state.isAuthenticated,
+      }),
+    }
+  )
+);
+
+/**
+ * Selector para verificar si el usuario es admin
+ */
+export const selectIsAdmin = (state: AuthState): boolean =>
+  state.user?.role === 'admin';
+
+/**
+ * Selector para verificar si el usuario puede hacer trading
+ */
+export const selectCanTrade = (state: AuthState): boolean =>
+  state.user?.role === 'admin' || state.user?.role === 'trader';

apps/web/src/stores/ui.store.ts

@@ -0,0 +1,297 @@
+import { create } from 'zustand';
+import { persist, createJSONStorage } from 'zustand/middleware';
+
+/**
+ * Tipos de tema
+ */
+type Theme = 'light' | 'dark' | 'system';
+
+/**
+ * Tipo de notificación
+ */
+interface Notification {
+  id: string;
+  type: 'success' | 'error' | 'warning' | 'info';
+  title: string;
+  message?: string;
+  duration?: number;
+  action?: {
+    label: string;
+    onClick: () => void;
+  };
+}
+
+/**
+ * Modal state
+ */
+interface ModalState {
+  isOpen: boolean;
+  type: string | null;
+  data?: unknown;
+}
+
+/**
+ * Estado del store de UI
+ */
+interface UIState {
+  // Sidebar
+  sidebarOpen: boolean;
+  sidebarCollapsed: boolean;
+
+  // Theme
+  theme: Theme;
+  resolvedTheme: 'light' | 'dark';
+
+  // Notifications
+  notifications: Notification[];
+
+  // Modal
+  modal: ModalState;
+
+  // Loading states
+  globalLoading: boolean;
+  loadingMessage: string | null;
+
+  // Mobile
+  isMobile: boolean;
+
+  // Acciones Sidebar
+  toggleSidebar: () => void;
+  setSidebarOpen: (open: boolean) => void;
+  toggleSidebarCollapsed: () => void;
+  setSidebarCollapsed: (collapsed: boolean) => void;
+
+  // Acciones Theme
+  setTheme: (theme: Theme) => void;
+  toggleTheme: () => void;
+
+  // Acciones Notifications
+  addNotification: (notification: Omit<Notification, 'id'>) => void;
+  removeNotification: (id: string) => void;
+  clearNotifications: () => void;
+
+  // Acciones Modal
+  openModal: (type: string, data?: unknown) => void;
+  closeModal: () => void;
+
+  // Acciones Loading
+  setGlobalLoading: (loading: boolean, message?: string) => void;
+
+  // Acciones Mobile
+  setIsMobile: (isMobile: boolean) => void;
+}
+
+/**
+ * Genera un ID único para notificaciones
+ */
+function generateNotificationId(): string {
+  return `notification-${Date.now()}-${Math.random().toString(36).substring(2, 9)}`;
+}
+
+/**
+ * Detecta el tema del sistema
+ */
+function getSystemTheme(): 'light' | 'dark' {
+  if (typeof window === 'undefined') return 'dark';
+  return window.matchMedia('(prefers-color-scheme: dark)').matches ? 'dark' : 'light';
+}
+
+/**
+ * Store de UI con persistencia parcial
+ */
+export const useUIStore = create<UIState>()(
+  persist(
+    (set, get) => ({
+      // Estado inicial
+      sidebarOpen: true,
+      sidebarCollapsed: false,
+      theme: 'dark',
+      resolvedTheme: 'dark',
+      notifications: [],
+      modal: {
+        isOpen: false,
+        type: null,
+        data: undefined,
+      },
+      globalLoading: false,
+      loadingMessage: null,
+      isMobile: false,
+
+      // Sidebar
+      toggleSidebar: () => {
+        set((state) => ({ sidebarOpen: !state.sidebarOpen }));
+      },
+
+      setSidebarOpen: (open: boolean) => {
+        set({ sidebarOpen: open });
+      },
+
+      toggleSidebarCollapsed: () => {
+        set((state) => ({ sidebarCollapsed: !state.sidebarCollapsed }));
+      },
+
+      setSidebarCollapsed: (collapsed: boolean) => {
+        set({ sidebarCollapsed: collapsed });
+      },
+
+      // Theme
+      setTheme: (theme: Theme) => {
+        const resolvedTheme = theme === 'system' ? getSystemTheme() : theme;
+
+        // Aplicar clase al documento
+        if (typeof document !== 'undefined') {
+          document.documentElement.classList.remove('light', 'dark');
+          document.documentElement.classList.add(resolvedTheme);
+        }
+
+        set({ theme, resolvedTheme });
+      },
+
+      toggleTheme: () => {
+        const { theme } = get();
+        const newTheme = theme === 'dark' ? 'light' : 'dark';
+        get().setTheme(newTheme);
+      },
+
+      // Notifications
+      addNotification: (notification) => {
+        const id = generateNotificationId();
+        const newNotification: Notification = {
+          ...notification,
+          id,
+          duration: notification.duration ?? 5000,
+        };
+
+        set((state) => ({
+          notifications: [...state.notifications, newNotification],
+        }));
+
+        // Auto-remove after duration
+        if (newNotification.duration && newNotification.duration > 0) {
+          setTimeout(() => {
+            get().removeNotification(id);
+          }, newNotification.duration);
+        }
+      },
+
+      removeNotification: (id: string) => {
+        set((state) => ({
+          notifications: state.notifications.filter((n) => n.id !== id),
+        }));
+      },
+
+      clearNotifications: () => {
+        set({ notifications: [] });
+      },
+
+      // Modal
+      openModal: (type: string, data?: unknown) => {
+        set({
+          modal: {
+            isOpen: true,
+            type,
+            data,
+          },
+        });
+      },
+
+      closeModal: () => {
+        set({
+          modal: {
+            isOpen: false,
+            type: null,
+            data: undefined,
+          },
+        });
+      },
+
+      // Loading
+      setGlobalLoading: (loading: boolean, message?: string) => {
+        set({
+          globalLoading: loading,
+          loadingMessage: loading ? (message || null) : null,
+        });
+      },
+
+      // Mobile
+      setIsMobile: (isMobile: boolean) => {
+        set({ isMobile });
+
+        // Cerrar sidebar en mobile
+        if (isMobile) {
+          set({ sidebarOpen: false });
+        }
+      },
+    }),
+    {
+      name: 'horux-ui-storage',
+      storage: createJSONStorage(() => localStorage),
+      partialize: (state) => ({
+        theme: state.theme,
+        sidebarCollapsed: state.sidebarCollapsed,
+      }),
+      onRehydrateStorage: () => (state) => {
+        // Aplicar tema al rehidratar
+        if (state) {
+          const resolvedTheme = state.theme === 'system' ? getSystemTheme() : state.theme;
+          if (typeof document !== 'undefined') {
+            document.documentElement.classList.remove('light', 'dark');
+            document.documentElement.classList.add(resolvedTheme);
+          }
+          state.resolvedTheme = resolvedTheme;
+        }
+      },
+    }
+  )
+);
+
+/**
+ * Hook helper para notificaciones
+ */
+export const useNotifications = () => {
+  const { addNotification, removeNotification, clearNotifications, notifications } = useUIStore();
+
+  return {
+    notifications,
+    notify: addNotification,
+    remove: removeNotification,
+    clear: clearNotifications,
+    success: (title: string, message?: string) =>
+      addNotification({ type: 'success', title, message }),
+    error: (title: string, message?: string) =>
+      addNotification({ type: 'error', title, message }),
+    warning: (title: string, message?: string) =>
+      addNotification({ type: 'warning', title, message }),
+    info: (title: string, message?: string) =>
+      addNotification({ type: 'info', title, message }),
+  };
+};
+
+/**
+ * Hook helper para modales
+ */
+export const useModal = () => {
+  const { modal, openModal, closeModal } = useUIStore();
+
+  return {
+    ...modal,
+    open: openModal,
+    close: closeModal,
+  };
+};
+
+/**
+ * Hook helper para el tema
+ */
+export const useTheme = () => {
+  const { theme, resolvedTheme, setTheme, toggleTheme } = useUIStore();
+
+  return {
+    theme,
+    resolvedTheme,
+    setTheme,
+    toggleTheme,
+    isDark: resolvedTheme === 'dark',
+    isLight: resolvedTheme === 'light',
+  };
+};

apps/web/tailwind.config.js

@@ -0,0 +1,152 @@
+/** @type {import('tailwindcss').Config} */
+module.exports = {
+  darkMode: 'class',
+  content: [
+    './src/pages/**/*.{js,ts,jsx,tsx,mdx}',
+    './src/components/**/*.{js,ts,jsx,tsx,mdx}',
+    './src/app/**/*.{js,ts,jsx,tsx,mdx}',
+  ],
+  theme: {
+    extend: {
+      colors: {
+        // Horux Brand Colors
+        horux: {
+          50: '#f0f7ff',
+          100: '#e0effe',
+          200: '#b9dffd',
+          300: '#7cc5fb',
+          400: '#36a7f7',
+          500: '#0c8ce8',
+          600: '#006fc6',
+          700: '#0159a1',
+          800: '#064c85',
+          900: '#0b406e',
+          950: '#072849',
+        },
+        // Primary (usando horux como primario)
+        primary: {
+          50: '#f0f7ff',
+          100: '#e0effe',
+          200: '#b9dffd',
+          300: '#7cc5fb',
+          400: '#36a7f7',
+          500: '#0c8ce8',
+          600: '#006fc6',
+          700: '#0159a1',
+          800: '#064c85',
+          900: '#0b406e',
+          950: '#072849',
+        },
+        // Grises personalizados
+        slate: {
+          850: '#172033',
+          950: '#0a0f1a',
+        },
+        // Estados
+        success: {
+          50: '#ecfdf5',
+          100: '#d1fae5',
+          200: '#a7f3d0',
+          300: '#6ee7b7',
+          400: '#34d399',
+          500: '#10b981',
+          600: '#059669',
+          700: '#047857',
+          800: '#065f46',
+          900: '#064e3b',
+        },
+        warning: {
+          50: '#fffbeb',
+          100: '#fef3c7',
+          200: '#fde68a',
+          300: '#fcd34d',
+          400: '#fbbf24',
+          500: '#f59e0b',
+          600: '#d97706',
+          700: '#b45309',
+          800: '#92400e',
+          900: '#78350f',
+        },
+        error: {
+          50: '#fef2f2',
+          100: '#fee2e2',
+          200: '#fecaca',
+          300: '#fca5a5',
+          400: '#f87171',
+          500: '#ef4444',
+          600: '#dc2626',
+          700: '#b91c1c',
+          800: '#991b1b',
+          900: '#7f1d1d',
+        },
+      },
+      fontFamily: {
+        sans: ['Inter', 'system-ui', '-apple-system', 'sans-serif'],
+        mono: ['JetBrains Mono', 'Fira Code', 'monospace'],
+      },
+      fontSize: {
+        '2xs': ['0.625rem', { lineHeight: '0.875rem' }],
+      },
+      boxShadow: {
+        'glow': '0 0 20px rgba(12, 140, 232, 0.3)',
+        'glow-lg': '0 0 40px rgba(12, 140, 232, 0.4)',
+        'inner-glow': 'inset 0 0 20px rgba(12, 140, 232, 0.1)',
+      },
+      backgroundImage: {
+        'gradient-radial': 'radial-gradient(var(--tw-gradient-stops))',
+        'gradient-conic': 'conic-gradient(from 180deg at 50% 50%, var(--tw-gradient-stops))',
+        'horux-gradient': 'linear-gradient(135deg, #0c8ce8 0%, #006fc6 50%, #0159a1 100%)',
+        'horux-gradient-dark': 'linear-gradient(135deg, #072849 0%, #0b406e 50%, #064c85 100%)',
+      },
+      animation: {
+        'fade-in': 'fadeIn 0.3s ease-in-out',
+        'fade-out': 'fadeOut 0.3s ease-in-out',
+        'slide-in': 'slideIn 0.3s ease-out',
+        'slide-out': 'slideOut 0.3s ease-in',
+        'scale-in': 'scaleIn 0.2s ease-out',
+        'spin-slow': 'spin 2s linear infinite',
+        'pulse-slow': 'pulse 3s cubic-bezier(0.4, 0, 0.6, 1) infinite',
+        'bounce-slow': 'bounce 2s infinite',
+      },
+      keyframes: {
+        fadeIn: {
+          '0%': { opacity: '0' },
+          '100%': { opacity: '1' },
+        },
+        fadeOut: {
+          '0%': { opacity: '1' },
+          '100%': { opacity: '0' },
+        },
+        slideIn: {
+          '0%': { transform: 'translateX(-100%)' },
+          '100%': { transform: 'translateX(0)' },
+        },
+        slideOut: {
+          '0%': { transform: 'translateX(0)' },
+          '100%': { transform: 'translateX(-100%)' },
+        },
+        scaleIn: {
+          '0%': { transform: 'scale(0.95)', opacity: '0' },
+          '100%': { transform: 'scale(1)', opacity: '1' },
+        },
+      },
+      borderRadius: {
+        '4xl': '2rem',
+      },
+      spacing: {
+        '18': '4.5rem',
+        '88': '22rem',
+        '112': '28rem',
+        '128': '32rem',
+      },
+      zIndex: {
+        '60': '60',
+        '70': '70',
+        '80': '80',
+        '90': '90',
+        '100': '100',
+      },
+    },
+  },
+  plugins: [],
+};

apps/web/tsconfig.json

@@ -0,0 +1,39 @@
+{
+  "compilerOptions": {
+    "lib": ["dom", "dom.iterable", "esnext"],
+    "allowJs": true,
+    "skipLibCheck": true,
+    "strict": true,
+    "noEmit": true,
+    "esModuleInterop": true,
+    "module": "esnext",
+    "moduleResolution": "bundler",
+    "resolveJsonModule": true,
+    "isolatedModules": true,
+    "jsx": "preserve",
+    "incremental": true,
+    "plugins": [
+      {
+        "name": "next"
+      }
+    ],
+    "paths": {
+      "@/*": ["./src/*"],
+      "@/components/*": ["./src/components/*"],
+      "@/lib/*": ["./src/lib/*"],
+      "@/stores/*": ["./src/stores/*"],
+      "@/hooks/*": ["./src/hooks/*"],
+      "@/types/*": ["./src/types/*"]
+    },
+    "target": "ES2017",
+    "forceConsistentCasingInFileNames": true,
+    "baseUrl": "."
+  },
+  "include": [
+    "next-env.d.ts",
+    "**/*.ts",
+    "**/*.tsx",
+    ".next/types/**/*.ts"
+  ],
+  "exclude": ["node_modules"]
+}