Versión inicial de Seguimiento de Impuestos GLM

2026-07-25 10:01:55 -04:00
commit b0bf624ad5
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+# URL pública de Supabase. No agregues una barra al final.
+VITE_SUPABASE_URL=https://dbit.digitalcompass.agency
+
+# Usa una llave pública/publishable. Nunca coloques la service_role en el frontend.
+VITE_SUPABASE_PUBLISHABLE_KEY=sb_publishable_REEMPLAZAR
+# VITE_SUPABASE_ANON_KEY=REEMPLAZAR_CON_ANON_KEY
+
+# Webhook de producción de n8n. El frontend lo notifica después de guardar cambios.
+VITE_TAX_WEBHOOK_URL=https://agenteit.digitalcompass.agency/webhook/seguimiento-impuestos
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+# Dependencies
+node_modules/
+
+# Build output
+dist/
+
+# Local environment
+.env
+.env.*
+!.env.example
+*.local
+
+# Logs
+*.log
+npm-debug.log*
+yarn-debug.log*
+yarn-error.log*
+pnpm-debug.log*
+
+# Editors and operating system
+.vscode/*
+!.vscode/extensions.json
+.idea/
+.DS_Store
+Thumbs.db
+*.suo
+*.ntvs*
+*.njsproj
+*.sln
+*.sw?
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+node_modules
+dist
+package-lock.json
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+{
+  "printWidth": 100,
+  "semi": true,
+  "singleQuote": false,
+  "trailingComma": "all"
+}
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+# Guía de mantenimiento
+
+- Mantener intacta la identidad visual aprobada de GLM salvo solicitud explícita.
+- Usar Arial y la paleta oficial GLM en la app y en los correos.
+- No incorporar dependencias sin una necesidad funcional concreta.
+- Supabase es la fuente única de verdad para países, obligaciones, contactos y bitácora de envíos.
+- No duplicar datos operativos dentro de `src/`: Supabase es la fuente única de verdad.
+- Mantener la autenticación con Google y el control de acceso en `public.tax_calendar_access`.
+- Nunca hardcodear correos autorizados en React: se administran desde Supabase.
+- Nunca exponer la llave `service_role`; el frontend sólo utiliza una llave pública o `anon`.
+- El workflow de n8n consulta contactos y obligaciones directamente desde Supabase.
+- Mantener la base de Vite en `/calendario-impuestos/` salvo cambio explícito de la ruta pública.
+- Antes de entregar cambios, ejecutar `npm run typecheck`, `npm run lint` y `npm run build`.
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+# Seguimiento de Impuestos GLM
+
+Aplicación interna para mantener el calendario tributario regional, administrar destinatarios y alimentar el flujo automático de recordatorios por Gmail y WhatsApp.
+
+## Incluye
+
+- Login con Google y control de acceso desde Supabase.
+- Calendario histórico 2026 migrado a PostgreSQL/Supabase.
+- Creación, consulta, edición y eliminación lógica de obligaciones antes de su primer aviso.
+- Bloqueo automático de edición y eliminación después del primer recordatorio enviado.
+- País obligatorio y categorías limitadas a **Nómina** y **Administración**.
+- Regla de alertas: **miércoles estrictamente anterior y el mismo día**, incluidos sábados y domingos.
+- Contactos almacenados en Supabase y administrables desde la app.
+- Países visibles aunque todavía no tengan contactos.
+- Filtro buscable por país y búsqueda por nombre en Contactos.
+- Búsqueda por nombre o país en Lista.
+- Webhook de producción configurado para n8n.
+- Workflow de n8n para Gmail + WhatsApp con correo HTML GLM.
+
+## 1. Crear la base de datos
+
+Ejecuta completo:
+
+```text
+supabase/Seguimiento-de-Impuestos-GLM.sql
+```
+
+El script crea tablas, RLS, funciones, bitácora anti-duplicados, bloqueo de eventos notificados, accesos iniciales, contactos y las 294 obligaciones históricas de 2026.
+
+Si ya habías ejecutado una versión anterior del script completo, ejecuta solamente:
+
+```text
+supabase/actualizacion_eventos_bloqueados.sql
+```
+
+## 2. Configurar frontend
+
+Copia `.env.example` como `.env` y completa la llave pública de Supabase. La `service_role` nunca debe ponerse en Vite.
+
+```bash
+npm install
+npm run dev
+```
+
+URL local:
+
+```text
+http://localhost:5173/calendario-impuestos/
+```
+
+Build:
+
+```bash
+npm run build
+npm run preview
+```
+
+## 3. Configurar n8n
+
+Importa:
+
+```text
+n8n/Seguimiento-de-Impuestos-GLM.json
+```
+
+Luego sigue `n8n/CONFIGURACION.md`. El único ajuste dentro del canvas es seleccionar la credencial de Gmail; las demás claves se leen de variables de entorno.
+
+## Enrutamiento
+
+- **Regional** recibe todas las obligaciones.
+- **Nómina** recibe únicamente obligaciones de Nómina de su país.
+- **Administración** recibe únicamente obligaciones de Administración de su país.
+- El flujo consulta los contactos en Supabase en cada ejecución; agregar un contacto en la app no requiere modificar n8n.
+
+## Despliegue
+
+Vite conserva la base:
+
+```ts
+base: "/calendario-impuestos/";
+```
+
+## Actualización final de calendario y Nómina
+
+- Cuando un día tiene más de tres obligaciones, el enlace **Ver todos** abre una vista con la lista completa; desde allí se puede abrir cada obligación.
+- El script `supabase/actualizacion_final_calendario_y_nomina.sql` agrega a Mati Soto Valenzuela e Iveth Herrera como contactos regionales especializados en Nómina.
+- Los contactos regionales con área `nomina` reciben obligaciones de Nómina de todos los países. Los contactos con área `regional` continúan recibiendo todas las categorías.
+- El número de Mati se guarda como `18094037571`, agregando el prefijo internacional `1` requerido para WhatsApp.
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+import js from "@eslint/js";
+import eslintPluginPrettier from "eslint-plugin-prettier/recommended";
+import globals from "globals";
+import reactHooks from "eslint-plugin-react-hooks";
+import reactRefresh from "eslint-plugin-react-refresh";
+import tseslint from "typescript-eslint";
+
+export default tseslint.config(
+  { ignores: ["dist", "node_modules"] },
+  {
+    extends: [js.configs.recommended, ...tseslint.configs.recommended],
+    files: ["**/*.{ts,tsx}"],
+    languageOptions: {
+      ecmaVersion: 2022,
+      globals: globals.browser,
+    },
+    plugins: {
+      "react-hooks": reactHooks,
+      "react-refresh": reactRefresh,
+    },
+    rules: {
+      ...reactHooks.configs.recommended.rules,
+      "react-refresh/only-export-components": "warn",
+    },
+  },
+  eslintPluginPrettier,
+);
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+<!doctype html>
+<html lang="es">
+  <head>
+    <meta charset="UTF-8" />
+    <meta name="viewport" content="width=device-width, initial-scale=1.0" />
+    <title>Seguimiento de Impuestos GLM</title>
+    <meta
+      name="description"
+      content="Calendario tributario GLM: recordatorios de obligaciones fiscales por país, con alertas del miércoles anterior y el mismo día."
+    />
+    <meta name="author" content="GomezLee Marketing" />
+    <meta name="theme-color" content="#4F758B" />
+    <meta property="og:title" content="Seguimiento de Impuestos GLM" />
+    <meta
+      property="og:description"
+      content="Calendario tributario interno de GomezLee Marketing con recordatorios automáticos."
+    />
+    <meta property="og:type" content="website" />
+    <meta name="twitter:card" content="summary" />
+    <link rel="icon" type="image/png" sizes="32x32" href="%BASE_URL%favicon-32.png?v=glm-2026" />
+    <link rel="icon" type="image/png" sizes="192x192" href="%BASE_URL%favicon-192.png?v=glm-2026" />
+    <link rel="shortcut icon" href="%BASE_URL%favicon.ico?v=glm-2026" />
+    <link rel="apple-touch-icon" sizes="180x180" href="%BASE_URL%apple-touch-icon.png?v=glm-2026" />
+  </head>
+  <body>
+    <div id="root"></div>
+    <script type="module" src="/src/main.tsx"></script>
+  </body>
+</html>
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+# Configuración del flujo n8n
+
+Después de importar `Seguimiento-de-Impuestos-GLM.json`:
+
+1. En el nodo **Gmail - Enviar recordatorio**, selecciona la credencial de Gmail que enviará los correos.
+2. Configura estas variables de entorno en n8n:
+
+```env
+SUPABASE_URL=https://dbit.digitalcompass.agency
+SUPABASE_SERVICE_ROLE_KEY=REEMPLAZAR
+WHATSAPP_BASE_URL=https://wsp.gomezleemarketing.com
+WHATSAPP_INSTANCE=botsoporte
+WHATSAPP_API_KEY=REEMPLAZAR_CON_LA_APIKEY
+GLM_TAX_APP_URL=https://digitalcompass.agency/calendario-impuestos/
+GLM_LOGO_URL=https://dbit.digitalcompass.agency/storage/v1/object/public/public-assets/GLM.png
+```
+
+3. Activa el workflow. El Schedule Trigger está configurado para las 8:00 AM en `America/Santo_Domingo`.
+4. Para una prueba manual, usa **Ejecutar manualmente**. Para ejecutar una fecha específica por webhook:
+
+```json
+{
+  "action": "run_now",
+  "run_date": "2026-07-24"
+}
+```
+
+Las notificaciones del frontend (`contact.created`, `obligation.created`, etc.) sólo confirman cambios y no disparan recordatorios.
+
+## Enrutamiento regional por categoría
+
+El workflow no requiere cambios para los nuevos contactos de Nómina. La RPC `tax_due_reminders` devuelve automáticamente:
+
+- contactos con área `regional`: todas las obligaciones;
+- contactos del país Regional con área `nomina`: Nómina de todos los países;
+- contactos del país Regional con área `admin`: Administración de todos los países;
+- contactos de un país específico: únicamente la categoría de ese país.
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+{
+  "name": "seguimiento-impuestos-glm",
+  "version": "1.0.0",
+  "private": true,
+  "type": "module",
+  "scripts": {
+    "dev": "vite",
+    "build": "tsc --noEmit && vite build",
+    "preview": "vite preview",
+    "typecheck": "tsc --noEmit",
+    "lint": "eslint .",
+    "format": "prettier --write .",
+    "format:check": "prettier --check ."
+  },
+  "dependencies": {
+    "react": "^19.2.0",
+    "react-dom": "^19.2.0"
+  },
+  "devDependencies": {
+    "@eslint/js": "^9.32.0",
+    "@tailwindcss/vite": "^4.2.1",
+    "@types/react": "^19.2.0",
+    "@types/react-dom": "^19.2.0",
+    "@vitejs/plugin-react": "^5.2.0",
+    "eslint": "^9.32.0",
+    "eslint-config-prettier": "^10.1.1",
+    "eslint-plugin-prettier": "^5.2.6",
+    "eslint-plugin-react-hooks": "^5.2.0",
+    "eslint-plugin-react-refresh": "^0.4.20",
+    "globals": "^15.15.0",
+    "prettier": "^3.7.3",
+    "tailwindcss": "^4.2.1",
+    "typescript": "^5.8.3",
+    "typescript-eslint": "^8.56.1",
+    "vite": "^8.0.16"
+  }
+}
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+import AuthGate from "./auth/AuthGate";
+
+export default function App() {
+  return <AuthGate />;
+}
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+import { useEffect, useState, type ReactNode } from "react";
+
+import glmLogo from "../assets/glm-logo.png";
+import TaxApp from "../TaxApp";
+import {
+  isSupabaseConfigured,
+  restoreSession,
+  signInWithGoogle,
+  signOut,
+  verifyTaxCalendarAccess,
+  type SupabaseAuthSession,
+} from "../lib/supabase-auth";
+
+type AuthState =
+  | { status: "loading" }
+  | { status: "signed-out"; error?: string }
+  | { status: "checking"; session: SupabaseAuthSession }
+  | { status: "authorized"; session: SupabaseAuthSession }
+  | { status: "denied"; session: SupabaseAuthSession; error?: string }
+  | { status: "configuration" };
+
+export default function AuthGate() {
+  const [state, setState] = useState<AuthState>({ status: "loading" });
+  const [actionPending, setActionPending] = useState(false);
+
+  useEffect(() => {
+    let cancelled = false;
+
+    const initialize = async () => {
+      if (!isSupabaseConfigured) {
+        if (!cancelled) {
+          setState({ status: "configuration" });
+        }
+        return;
+      }
+
+      try {
+        const session = await restoreSession();
+        if (cancelled) return;
+
+        if (!session) {
+          setState({ status: "signed-out" });
+          return;
+        }
+
+        setState({ status: "checking", session });
+        const result = await verifyTaxCalendarAccess(session);
+        if (cancelled) return;
+
+        setState(
+          result.allowed
+            ? { status: "authorized", session: result.session }
+            : { status: "denied", session: result.session },
+        );
+      } catch (error) {
+        if (!cancelled) {
+          setState({
+            status: "signed-out",
+            error: getErrorMessage(error),
+          });
+        }
+      }
+    };
+
+    void initialize();
+    return () => {
+      cancelled = true;
+    };
+  }, []);
+
+  const handleRecheck = async (session: SupabaseAuthSession) => {
+    setActionPending(true);
+    setState({ status: "checking", session });
+
+    try {
+      const result = await verifyTaxCalendarAccess(session);
+      setState(
+        result.allowed
+          ? { status: "authorized", session: result.session }
+          : { status: "denied", session: result.session },
+      );
+    } catch (error) {
+      setState({
+        status: "denied",
+        session,
+        error: getErrorMessage(error),
+      });
+    } finally {
+      setActionPending(false);
+    }
+  };
+
+  const handleLogin = () => {
+    setActionPending(true);
+    try {
+      signInWithGoogle();
+    } catch (error) {
+      setActionPending(false);
+      setState({ status: "signed-out", error: getErrorMessage(error) });
+    }
+  };
+
+  const handleSignOut = async (session?: SupabaseAuthSession) => {
+    setActionPending(true);
+    await signOut(session);
+    setActionPending(false);
+    setState({ status: "signed-out" });
+  };
+
+  if (state.status === "authorized") {
+    return <TaxApp session={state.session} onSignOut={() => handleSignOut(state.session)} />;
+  }
+
+  if (state.status === "loading" || state.status === "checking") {
+    return <LoadingScreen checkingAccess={state.status === "checking"} />;
+  }
+
+  if (state.status === "configuration") {
+    return (
+      <AuthShell>
+        <StatusPanel
+          eyebrow="Servicio no disponible"
+          title="No pudimos abrir la aplicación"
+          description="La aplicación no está disponible en este momento."
+          detail="Comunícate con el equipo de IT para recibir asistencia."
+        />
+      </AuthShell>
+    );
+  }
+
+  if (state.status === "denied") {
+    const verificationFailed = Boolean(state.error);
+    return (
+      <AuthShell>
+        <StatusPanel
+          eyebrow={verificationFailed ? "No se pudo validar" : "Acceso restringido"}
+          title={
+            verificationFailed ? "No pudimos comprobar tu acceso" : "Este correo no tiene acceso"
+          }
+          description={
+            verificationFailed
+              ? (state.error ?? "No pudimos completar la validación.")
+              : "Tu cuenta no tiene acceso a esta aplicación."
+          }
+          detail={
+            verificationFailed
+              ? "Inténtalo nuevamente en unos minutos o usa otra cuenta."
+              : "Comunícate con el equipo de IT si necesitas solicitar acceso."
+          }
+        >
+          <button
+            type="button"
+            onClick={() => handleRecheck(state.session)}
+            disabled={actionPending}
+            className="w-full rounded-lg bg-glm-green px-4 py-2.5 text-sm font-semibold text-white shadow-sm transition hover:bg-glm-green/90 disabled:cursor-wait disabled:opacity-60"
+          >
+            Volver a comprobar
+          </button>
+          <button
+            type="button"
+            onClick={() => handleSignOut(state.session)}
+            disabled={actionPending}
+            className="w-full rounded-lg border border-border bg-card px-4 py-2.5 text-sm font-semibold text-glm-blue transition hover:bg-muted disabled:cursor-wait disabled:opacity-60"
+          >
+            Usar otra cuenta
+          </button>
+        </StatusPanel>
+      </AuthShell>
+    );
+  }
+
+  return (
+    <AuthShell>
+      <div className="w-full max-w-md">
+        <div className="mb-8">
+          <p className="mb-2 text-xs font-semibold uppercase tracking-[0.18em] text-glm-green">
+            Acceso interno
+          </p>
+          <h1 className="text-3xl font-semibold tracking-tight text-glm-blue sm:text-4xl">
+            Seguimiento de Impuestos GLM
+          </h1>
+          <p className="mt-3 text-sm leading-6 text-muted-foreground">
+            Consulta y administra el calendario tributario regional desde un solo lugar.
+          </p>
+        </div>
+
+        {state.error && (
+          <div className="mb-4 rounded-lg border border-destructive/25 bg-destructive/5 px-4 py-3 text-sm text-destructive">
+            {state.error}
+          </div>
+        )}
+
+        <button
+          type="button"
+          onClick={handleLogin}
+          disabled={actionPending}
+          className="flex w-full items-center justify-center gap-3 rounded-lg border border-border bg-card px-4 py-3 text-sm font-semibold text-foreground shadow-sm transition hover:-translate-y-px hover:border-glm-blue/35 hover:shadow-md disabled:cursor-wait disabled:opacity-60"
+        >
+          <GoogleIcon />
+          {actionPending ? "Abriendo Google…" : "Continuar con Google"}
+        </button>
+      </div>
+    </AuthShell>
+  );
+}
+
+function AuthShell({ children }: { children: ReactNode }) {
+  return (
+    <main className="relative flex min-h-screen items-center justify-center overflow-hidden bg-background px-5 py-10">
+      <div className="pointer-events-none absolute inset-0 auth-grid opacity-55" />
+      <div className="pointer-events-none absolute -left-28 top-1/4 h-72 w-72 rounded-full bg-glm-green/10 blur-3xl" />
+      <div className="pointer-events-none absolute -right-24 bottom-1/4 h-80 w-80 rounded-full bg-glm-blue/10 blur-3xl" />
+
+      <section className="relative grid w-full max-w-5xl overflow-hidden rounded-3xl border border-border bg-card shadow-[0_28px_90px_rgba(79,117,139,0.16)] lg:grid-cols-[0.9fr_1.1fr]">
+        <div className="relative hidden min-h-[560px] border-r border-border bg-muted/35 p-10 lg:flex lg:flex-col lg:justify-between">
+          <img src={glmLogo} alt="GomezLee Marketing" className="h-auto w-44" />
+
+          <div>
+            <div className="mb-6 h-1 w-14 rounded-full bg-glm-green" />
+            <p className="max-w-xs text-2xl font-semibold leading-tight text-glm-blue">
+              Obligaciones tributarias claras, organizadas y listas para dar seguimiento.
+            </p>
+            <p className="mt-4 max-w-sm text-sm leading-6 text-muted-foreground">
+              Calendario regional de GomezLee Marketing con fechas históricas, contactos y alertas
+              calculadas.
+            </p>
+          </div>
+
+          <p className="text-xs text-muted-foreground">GomezLee Marketing · Uso interno</p>
+        </div>
+
+        <div className="flex min-h-[520px] items-center justify-center p-7 sm:p-12 lg:min-h-[560px] lg:p-16">
+          <div className="w-full">
+            <img src={glmLogo} alt="GomezLee Marketing" className="mb-10 h-auto w-36 lg:hidden" />
+            {children}
+          </div>
+        </div>
+      </section>
+    </main>
+  );
+}
+
+function LoadingScreen({ checkingAccess }: { checkingAccess: boolean }) {
+  return (
+    <main className="flex min-h-screen items-center justify-center bg-background px-4">
+      <div className="text-center">
+        <img src={glmLogo} alt="GomezLee Marketing" className="mx-auto h-auto w-40" />
+        <div className="mx-auto mt-8 h-8 w-8 animate-spin rounded-full border-2 border-glm-blue/20 border-t-glm-green" />
+        <p className="mt-4 text-sm text-muted-foreground">
+          {checkingAccess ? "Verificando acceso…" : "Cargando aplicación…"}
+        </p>
+      </div>
+    </main>
+  );
+}
+
+function StatusPanel({
+  eyebrow,
+  title,
+  description,
+  detail,
+  children,
+}: {
+  eyebrow: string;
+  title: string;
+  description: string;
+  detail: string;
+  children?: ReactNode;
+}) {
+  return (
+    <div className="w-full max-w-md">
+      <p className="mb-2 text-xs font-semibold uppercase tracking-[0.18em] text-glm-green">
+        {eyebrow}
+      </p>
+      <h1 className="text-3xl font-semibold tracking-tight text-glm-blue">{title}</h1>
+      <p className="mt-4 text-sm leading-6 text-foreground">{description}</p>
+      <p className="mt-2 text-xs leading-5 text-muted-foreground">{detail}</p>
+      {children && <div className="mt-7 space-y-3">{children}</div>}
+    </div>
+  );
+}
+
+function GoogleIcon() {
+  return (
+    <svg width="19" height="19" viewBox="0 0 24 24" aria-hidden="true">
+      <path
+        fill="#4285F4"
+        d="M21.6 12.23c0-.71-.06-1.23-.2-1.78H12v3.4h5.52a4.75 4.75 0 0 1-2.05 3.03l-.02.11 2.98 2.31.21.02c1.91-1.76 2.96-4.35 2.96-7.09Z"
+      />
+      <path
+        fill="#34A853"
+        d="M12 22c2.72 0 5-.9 6.65-2.44l-3.17-2.45c-.85.59-1.99 1-3.48 1a6.04 6.04 0 0 1-5.72-4.17l-.1.01-3.1 2.4-.04.1A10.04 10.04 0 0 0 12 22Z"
+      />
+      <path
+        fill="#FBBC05"
+        d="M6.28 13.94A6.2 6.2 0 0 1 5.94 12c0-.67.12-1.32.33-1.94l-.01-.13-3.14-2.44-.1.05A10.02 10.02 0 0 0 2 12c0 1.61.38 3.13 1.04 4.46l3.24-2.52Z"
+      />
+      <path
+        fill="#EA4335"
+        d="M12 5.89c1.89 0 3.16.82 3.88 1.5l2.84-2.77C16.98 3 14.72 2 12 2a10.04 10.04 0 0 0-8.97 5.54l3.24 2.52A6.07 6.07 0 0 1 12 5.89Z"
+      />
+    </svg>
+  );
+}
+
+function getErrorMessage(error: unknown): string {
+  void error;
+  return "No pudimos completar el proceso. Inténtalo nuevamente.";
+}
@@ -0,0 +1,266 @@
+export type SupabaseAuthUser = {
+  id: string;
+  email: string;
+  user_metadata?: {
+    avatar_url?: string;
+    full_name?: string;
+    name?: string;
+  };
+};
+
+export type SupabaseAuthSession = {
+  accessToken: string;
+  refreshToken: string;
+  expiresAt: number;
+  user: SupabaseAuthUser;
+};
+
+type TokenResponse = {
+  access_token: string;
+  refresh_token: string;
+  expires_at?: number;
+  expires_in?: number;
+  user?: SupabaseAuthUser;
+};
+
+const supabaseUrl = String(import.meta.env.VITE_SUPABASE_URL ?? "")
+  .trim()
+  .replace(/\/+$/, "");
+const publishableKey = String(import.meta.env.VITE_SUPABASE_PUBLISHABLE_KEY ?? "").trim();
+const anonKey = String(import.meta.env.VITE_SUPABASE_ANON_KEY ?? "").trim();
+const supabaseKey = publishableKey || anonKey;
+
+const SESSION_STORAGE_KEY = "glm-tax-auth-session-v1";
+const EXPIRY_MARGIN_SECONDS = 60;
+
+export const isSupabaseConfigured = Boolean(supabaseUrl && supabaseKey);
+
+export function getSupabaseConfigurationMessage(): string | null {
+  if (isSupabaseConfigured) return null;
+
+  const missing: string[] = [];
+  if (!supabaseUrl) missing.push("VITE_SUPABASE_URL");
+  if (!supabaseKey) {
+    missing.push("VITE_SUPABASE_PUBLISHABLE_KEY o VITE_SUPABASE_ANON_KEY");
+  }
+
+  return `Falta configurar ${missing.join(" y ")} en el archivo .env.`;
+}
+
+export function getOAuthRedirectUrl(): string {
+  return new URL(import.meta.env.BASE_URL, window.location.origin).toString();
+}
+
+export function signInWithGoogle(): void {
+  assertConfigured();
+
+  const params = new URLSearchParams({
+    provider: "google",
+    redirect_to: getOAuthRedirectUrl(),
+    prompt: "select_account",
+  });
+
+  window.location.assign(`${supabaseUrl}/auth/v1/authorize?${params.toString()}`);
+}
+
+export async function restoreSession(): Promise<SupabaseAuthSession | null> {
+  assertConfigured();
+
+  const callbackSession = await consumeOAuthCallback();
+  if (callbackSession) return callbackSession;
+
+  const stored = readStoredSession();
+  if (!stored) return null;
+
+  try {
+    return await ensureFreshSession(stored);
+  } catch {
+    clearStoredSession();
+    return null;
+  }
+}
+
+export async function verifyTaxCalendarAccess(
+  session: SupabaseAuthSession,
+): Promise<{ allowed: boolean; session: SupabaseAuthSession }> {
+  const freshSession = await ensureFreshSession(session);
+  const response = await fetch(`${supabaseUrl}/rest/v1/rpc/has_tax_calendar_access`, {
+    method: "POST",
+    headers: authenticatedHeaders(freshSession.accessToken),
+    body: "{}",
+  });
+
+  if (!response.ok) {
+    throw new Error(await getResponseError(response, "No se pudo verificar el acceso."));
+  }
+
+  const allowed = (await response.json()) === true;
+  return { allowed, session: freshSession };
+}
+
+export async function signOut(session?: SupabaseAuthSession | null): Promise<void> {
+  try {
+    if (session?.accessToken && isSupabaseConfigured) {
+      await fetch(`${supabaseUrl}/auth/v1/logout`, {
+        method: "POST",
+        headers: authenticatedHeaders(session.accessToken),
+      });
+    }
+  } catch {
+    // El cierre local debe completarse incluso si Supabase no está disponible.
+  } finally {
+    clearStoredSession();
+  }
+}
+
+async function consumeOAuthCallback(): Promise<SupabaseAuthSession | null> {
+  const hash = new URLSearchParams(window.location.hash.replace(/^#/, ""));
+  const oauthError = hash.get("error_description") ?? hash.get("error");
+
+  if (oauthError) {
+    cleanOAuthFragment();
+    throw new Error(oauthError.replace(/\+/g, " "));
+  }
+
+  const accessToken = hash.get("access_token");
+  const refreshToken = hash.get("refresh_token");
+  if (!accessToken || !refreshToken) return null;
+
+  const expiresAt = resolveExpiry(hash.get("expires_at"), hash.get("expires_in"));
+
+  // Retira los tokens de la barra de direcciones antes de hacer más solicitudes.
+  cleanOAuthFragment();
+
+  const user = await fetchUser(accessToken);
+  const session = { accessToken, refreshToken, expiresAt, user };
+
+  storeSession(session);
+  return session;
+}
+
+async function ensureFreshSession(session: SupabaseAuthSession): Promise<SupabaseAuthSession> {
+  const nowSeconds = Math.floor(Date.now() / 1000);
+  if (session.expiresAt > nowSeconds + EXPIRY_MARGIN_SECONDS) return session;
+
+  const response = await fetch(`${supabaseUrl}/auth/v1/token?grant_type=refresh_token`, {
+    method: "POST",
+    headers: publicHeaders(),
+    body: JSON.stringify({ refresh_token: session.refreshToken }),
+  });
+
+  if (!response.ok) {
+    throw new Error(await getResponseError(response, "La sesión expiró."));
+  }
+
+  const tokenData = (await response.json()) as TokenResponse;
+  const refreshed: SupabaseAuthSession = {
+    accessToken: tokenData.access_token,
+    refreshToken: tokenData.refresh_token,
+    expiresAt: resolveExpiry(tokenData.expires_at, tokenData.expires_in),
+    user: tokenData.user ?? (await fetchUser(tokenData.access_token)),
+  };
+
+  storeSession(refreshed);
+  return refreshed;
+}
+
+async function fetchUser(accessToken: string): Promise<SupabaseAuthUser> {
+  const response = await fetch(`${supabaseUrl}/auth/v1/user`, {
+    headers: authenticatedHeaders(accessToken),
+  });
+
+  if (!response.ok) {
+    throw new Error(await getResponseError(response, "No se pudo cargar el usuario."));
+  }
+
+  const user = (await response.json()) as Partial<SupabaseAuthUser>;
+  if (!user.id || !user.email) {
+    throw new Error("Supabase no devolvió un usuario válido.");
+  }
+
+  return user as SupabaseAuthUser;
+}
+
+function publicHeaders(): HeadersInit {
+  return {
+    apikey: supabaseKey,
+    "Content-Type": "application/json",
+  };
+}
+
+function authenticatedHeaders(accessToken: string): HeadersInit {
+  return {
+    ...publicHeaders(),
+    Authorization: `Bearer ${accessToken}`,
+  };
+}
+
+function readStoredSession(): SupabaseAuthSession | null {
+  try {
+    const raw = localStorage.getItem(SESSION_STORAGE_KEY);
+    if (!raw) return null;
+
+    const parsed = JSON.parse(raw) as Partial<SupabaseAuthSession>;
+    if (
+      !parsed.accessToken ||
+      !parsed.refreshToken ||
+      !parsed.expiresAt ||
+      !parsed.user?.id ||
+      !parsed.user.email
+    ) {
+      clearStoredSession();
+      return null;
+    }
+
+    return parsed as SupabaseAuthSession;
+  } catch {
+    clearStoredSession();
+    return null;
+  }
+}
+
+function storeSession(session: SupabaseAuthSession): void {
+  localStorage.setItem(SESSION_STORAGE_KEY, JSON.stringify(session));
+}
+
+function clearStoredSession(): void {
+  localStorage.removeItem(SESSION_STORAGE_KEY);
+}
+
+function cleanOAuthFragment(): void {
+  window.history.replaceState(
+    null,
+    document.title,
+    `${window.location.pathname}${window.location.search}`,
+  );
+}
+
+function resolveExpiry(
+  expiresAt: string | number | null | undefined,
+  expiresIn: string | number | null | undefined,
+): number {
+  const absolute = Number(expiresAt);
+  if (Number.isFinite(absolute) && absolute > 0) return absolute;
+
+  const duration = Number(expiresIn);
+  return Math.floor(Date.now() / 1000) + (Number.isFinite(duration) ? duration : 3600);
+}
+
+async function getResponseError(response: Response, fallback: string): Promise<string> {
+  try {
+    const payload = (await response.json()) as {
+      message?: string;
+      msg?: string;
+      error?: string;
+      error_description?: string;
+    };
+    return payload.message ?? payload.msg ?? payload.error_description ?? payload.error ?? fallback;
+  } catch {
+    return fallback;
+  }
+}
+
+function assertConfigured(): void {
+  const message = getSupabaseConfigurationMessage();
+  if (message) throw new Error(message);
+}
@@ -0,0 +1,366 @@
+import type { SupabaseAuthSession } from "./supabase-auth";
+import type { Contact, ContactArea, Country, TaxCategory, TaxEvent } from "./tax-utils";
+
+const supabaseUrl = String(import.meta.env.VITE_SUPABASE_URL ?? "")
+  .trim()
+  .replace(/\/+$/, "");
+const publishableKey = String(import.meta.env.VITE_SUPABASE_PUBLISHABLE_KEY ?? "").trim();
+const anonKey = String(import.meta.env.VITE_SUPABASE_ANON_KEY ?? "").trim();
+const supabaseKey = publishableKey || anonKey;
+const workflowUrl = String(import.meta.env.VITE_TAX_WEBHOOK_URL ?? "").trim();
+
+type CountryRow = {
+  id: string;
+  code: string;
+  name: string;
+  is_regional: boolean;
+  sort_order: number;
+};
+
+type ObligationRow = {
+  id: string;
+  due_date: string;
+  description: string;
+  country_id: string;
+  category: TaxCategory;
+  source?: string;
+};
+
+type DeliveryStatusRow = {
+  obligation_id: string;
+  has_sent_notification: boolean;
+  first_sent_at: string | null;
+  sent_notification_count: number;
+};
+
+export type ObligationDeliveryStatus = {
+  obligationId: string;
+  hasSentNotification: boolean;
+  firstSentAt: string | null;
+  sentNotificationCount: number;
+};
+
+type ContactRow = {
+  id: string;
+  country_id: string;
+  full_name: string;
+  email: string | null;
+  whatsapp_number: string | null;
+  job_title: string | null;
+  area: ContactArea;
+  email_enabled: boolean;
+  whatsapp_enabled: boolean;
+};
+
+export type NewObligation = {
+  date: string;
+  text: string;
+  countryId: string;
+  category: TaxCategory;
+};
+
+export type NewContact = {
+  countryId: string;
+  name: string;
+  email: string;
+  phone: string;
+  role: string;
+  area: ContactArea;
+  emailEnabled: boolean;
+  whatsappEnabled: boolean;
+};
+
+export async function loadObligationDeliveryStatuses(
+  session: SupabaseAuthSession,
+): Promise<ObligationDeliveryStatus[]> {
+  const rows = await request<DeliveryStatusRow[]>(
+    session,
+    "/rest/v1/rpc/tax_obligation_delivery_status",
+    { method: "POST", body: "{}" },
+  );
+
+  return rows.map((row) => ({
+    obligationId: row.obligation_id,
+    hasSentNotification: row.has_sent_notification,
+    firstSentAt: row.first_sent_at,
+    sentNotificationCount: Number(row.sent_notification_count ?? 0),
+  }));
+}
+
+export async function loadTaxData(session: SupabaseAuthSession): Promise<{
+  countries: Country[];
+  events: TaxEvent[];
+  contacts: Contact[];
+}> {
+  const countries = await getCountries(session);
+  const countryMap = new Map(countries.map((country) => [country.id, country]));
+
+  const [eventRows, contactRows, deliveryRows] = await Promise.all([
+    request<ObligationRow[]>(
+      session,
+      "/rest/v1/tax_obligations?select=id,due_date,description,country_id,category,source&active=eq.true&order=due_date.asc,description.asc",
+    ),
+    request<ContactRow[]>(
+      session,
+      "/rest/v1/tax_contacts?select=id,country_id,full_name,email,whatsapp_number,job_title,area,email_enabled,whatsapp_enabled&active=eq.true&order=full_name.asc",
+    ),
+    loadObligationDeliveryStatuses(session),
+  ]);
+
+  const deliveryMap = new Map(deliveryRows.map((row) => [row.obligationId, row]));
+
+  const events = eventRows.map((row) => {
+    const country = countryMap.get(row.country_id);
+    if (!country) throw new Error("Una obligación tiene un país inválido.");
+    const delivery = deliveryMap.get(row.id);
+    return {
+      id: row.id,
+      date: row.due_date,
+      text: row.description,
+      countryId: row.country_id,
+      country: country.name,
+      countryCode: country.code,
+      category: row.category,
+      source: row.source,
+      hasSentNotification: delivery?.hasSentNotification ?? false,
+      firstSentAt: delivery?.firstSentAt ?? null,
+      sentNotificationCount: delivery?.sentNotificationCount ?? 0,
+    } satisfies TaxEvent;
+  });
+
+  const contacts = contactRows.map((row) => {
+    const country = countryMap.get(row.country_id);
+    if (!country) throw new Error("Un contacto tiene un país inválido.");
+    return {
+      id: row.id,
+      countryId: row.country_id,
+      country: country.name,
+      countryCode: country.code,
+      name: row.full_name,
+      email: row.email ?? "",
+      phone: row.whatsapp_number ?? "",
+      role: row.job_title ?? "",
+      area: row.area,
+      emailEnabled: row.email_enabled,
+      whatsappEnabled: row.whatsapp_enabled,
+    } satisfies Contact;
+  });
+
+  return { countries, events, contacts };
+}
+
+export async function createObligation(
+  session: SupabaseAuthSession,
+  input: NewObligation,
+): Promise<TaxEvent> {
+  const [row] = await request<ObligationRow[]>(session, "/rest/v1/tax_obligations", {
+    method: "POST",
+    headers: { Prefer: "return=representation" },
+    body: JSON.stringify({
+      due_date: input.date,
+      description: input.text.trim(),
+      country_id: input.countryId,
+      category: input.category,
+      source: "app",
+      is_historical: false,
+    }),
+  });
+
+  const countries = await getCountries(session);
+  const country = countries.find((item) => item.id === row.country_id);
+  if (!country) throw new Error("No se encontró el país de la obligación.");
+
+  void notifyWorkflow("obligation.created", {
+    obligation_id: row.id,
+    due_date: row.due_date,
+  });
+
+  return {
+    id: row.id,
+    date: row.due_date,
+    text: row.description,
+    countryId: row.country_id,
+    country: country.name,
+    countryCode: country.code,
+    category: row.category,
+    source: row.source,
+    hasSentNotification: false,
+    firstSentAt: null,
+    sentNotificationCount: 0,
+  };
+}
+
+export async function updateObligation(
+  session: SupabaseAuthSession,
+  id: string,
+  input: NewObligation,
+): Promise<TaxEvent> {
+  const [row] = await request<ObligationRow[]>(
+    session,
+    `/rest/v1/tax_obligations?id=eq.${encodeURIComponent(id)}`,
+    {
+      method: "PATCH",
+      headers: { Prefer: "return=representation" },
+      body: JSON.stringify({
+        due_date: input.date,
+        description: input.text.trim(),
+        country_id: input.countryId,
+        category: input.category,
+      }),
+    },
+  );
+
+  if (!row) throw new Error("No se encontró la obligación.");
+
+  const countries = await getCountries(session);
+  const country = countries.find((item) => item.id === row.country_id);
+  if (!country) throw new Error("No se encontró el país de la obligación.");
+
+  void notifyWorkflow("obligation.updated", {
+    obligation_id: row.id,
+    due_date: row.due_date,
+  });
+
+  return {
+    id: row.id,
+    date: row.due_date,
+    text: row.description,
+    countryId: row.country_id,
+    country: country.name,
+    countryCode: country.code,
+    category: row.category,
+    source: row.source,
+    hasSentNotification: false,
+    firstSentAt: null,
+    sentNotificationCount: 0,
+  };
+}
+
+export async function removeObligation(session: SupabaseAuthSession, id: string): Promise<void> {
+  await request(session, `/rest/v1/tax_obligations?id=eq.${encodeURIComponent(id)}`, {
+    method: "PATCH",
+    headers: { Prefer: "return=minimal" },
+    body: JSON.stringify({ active: false }),
+  });
+  void notifyWorkflow("obligation.deleted", { obligation_id: id });
+}
+
+export async function createContact(
+  session: SupabaseAuthSession,
+  input: NewContact,
+): Promise<Contact> {
+  const [row] = await request<ContactRow[]>(session, "/rest/v1/tax_contacts", {
+    method: "POST",
+    headers: { Prefer: "return=representation" },
+    body: JSON.stringify({
+      country_id: input.countryId,
+      full_name: input.name.trim(),
+      email: input.email.trim() || null,
+      whatsapp_number: normalizeWhatsApp(input.phone) || null,
+      job_title: input.role.trim() || null,
+      area: input.area,
+      email_enabled: input.emailEnabled,
+      whatsapp_enabled: input.whatsappEnabled,
+    }),
+  });
+
+  const countries = await getCountries(session);
+  const country = countries.find((item) => item.id === row.country_id);
+  if (!country) throw new Error("No se encontró el país del contacto.");
+
+  void notifyWorkflow("contact.created", {
+    contact_id: row.id,
+    country_id: row.country_id,
+  });
+
+  return {
+    id: row.id,
+    countryId: row.country_id,
+    country: country.name,
+    countryCode: country.code,
+    name: row.full_name,
+    email: row.email ?? "",
+    phone: row.whatsapp_number ?? "",
+    role: row.job_title ?? "",
+    area: row.area,
+    emailEnabled: row.email_enabled,
+    whatsappEnabled: row.whatsapp_enabled,
+  };
+}
+
+export async function removeContact(session: SupabaseAuthSession, id: string): Promise<void> {
+  await request(session, `/rest/v1/tax_contacts?id=eq.${encodeURIComponent(id)}`, {
+    method: "PATCH",
+    headers: { Prefer: "return=minimal" },
+    body: JSON.stringify({ active: false }),
+  });
+  void notifyWorkflow("contact.deleted", { contact_id: id });
+}
+
+async function getCountries(session: SupabaseAuthSession): Promise<Country[]> {
+  const rows = await request<CountryRow[]>(
+    session,
+    "/rest/v1/tax_countries?select=id,code,name,is_regional,sort_order&active=eq.true&order=sort_order.asc,name.asc",
+  );
+  return rows.map((row) => ({
+    id: row.id,
+    code: row.code,
+    name: row.name,
+    isRegional: row.is_regional,
+    sortOrder: row.sort_order,
+  }));
+}
+
+async function request<T = unknown>(
+  session: SupabaseAuthSession,
+  path: string,
+  init: RequestInit = {},
+): Promise<T> {
+  const headers = new Headers(init.headers);
+  headers.set("apikey", supabaseKey);
+  headers.set("Authorization", `Bearer ${session.accessToken}`);
+  headers.set("Content-Type", "application/json");
+
+  const response = await fetch(`${supabaseUrl}${path}`, {
+    ...init,
+    headers,
+  });
+
+  if (!response.ok) {
+    throw new Error(await readError(response));
+  }
+
+  if (response.status === 204) return undefined as T;
+  const text = await response.text();
+  return (text ? JSON.parse(text) : undefined) as T;
+}
+
+async function readError(response: Response): Promise<string> {
+  try {
+    const payload = (await response.json()) as { message?: string; details?: string };
+    return payload.message ?? payload.details ?? "No se pudo guardar el cambio.";
+  } catch {
+    return "No se pudo guardar el cambio.";
+  }
+}
+
+function normalizeWhatsApp(value: string): string {
+  const trimmed = value.trim();
+  if (!trimmed) return "";
+  if (trimmed.includes("@g.us") || trimmed.includes("@s.whatsapp.net")) return trimmed;
+  return trimmed.replace(/\D/g, "");
+}
+
+async function notifyWorkflow(action: string, payload: Record<string, unknown>) {
+  if (!workflowUrl) return;
+  try {
+    await fetch(workflowUrl, {
+      method: "POST",
+      headers: { "Content-Type": "application/json" },
+      body: JSON.stringify({ action, payload, source: "frontend" }),
+      keepalive: true,
+    });
+  } catch {
+    // La base de datos ya guardó el cambio. El webhook es sólo una notificación.
+  }
+}
@@ -0,0 +1,90 @@
+export type TaxCategory = "nomina" | "admin";
+
+export type Country = {
+  id: string;
+  code: string;
+  name: string;
+  isRegional: boolean;
+  sortOrder: number;
+};
+
+export type TaxEvent = {
+  id: string;
+  date: string;
+  text: string;
+  countryId: string;
+  country: string;
+  countryCode: string;
+  category: TaxCategory;
+  source?: string;
+  hasSentNotification: boolean;
+  firstSentAt: string | null;
+  sentNotificationCount: number;
+};
+
+export type ContactArea = "admin" | "nomina" | "regional";
+
+export type Contact = {
+  id: string;
+  countryId: string;
+  country: string;
+  countryCode: string;
+  name: string;
+  email: string;
+  phone: string;
+  role: string;
+  area: ContactArea;
+  emailEnabled: boolean;
+  whatsappEnabled: boolean;
+};
+
+// Siempre se alerta el miércoles anterior (estrictamente anterior) y la fecha
+// límite. Esto incluye obligaciones que vencen sábados y domingos.
+export function getAlertDates(dueISO: string): string[] {
+  const [year, month, day] = dueISO.split("-").map(Number);
+  const due = new Date(Date.UTC(year, month - 1, day));
+  const dow = due.getUTCDay(); // 0=domingo ... 6=sábado
+  const daysSinceWednesday = (dow - 3 + 7) % 7;
+  const strictPreviousWednesday = daysSinceWednesday === 0 ? 7 : daysSinceWednesday;
+
+  const previousWednesday = new Date(due);
+  previousWednesday.setUTCDate(due.getUTCDate() - strictPreviousWednesday);
+
+  return [toISO(previousWednesday), dueISO].filter(
+    (value, index, all) => all.indexOf(value) === index,
+  );
+}
+
+function toISO(date: Date): string {
+  return `${date.getUTCFullYear()}-${String(date.getUTCMonth() + 1).padStart(2, "0")}-${String(date.getUTCDate()).padStart(2, "0")}`;
+}
+
+export const MONTHS_ES = [
+  "Enero",
+  "Febrero",
+  "Marzo",
+  "Abril",
+  "Mayo",
+  "Junio",
+  "Julio",
+  "Agosto",
+  "Septiembre",
+  "Octubre",
+  "Noviembre",
+  "Diciembre",
+];
+
+export const DAYS_ES = ["Lun", "Mar", "Mié", "Jue", "Vie", "Sáb", "Dom"];
+
+export function formatDate(iso: string): string {
+  const [year, month, day] = iso.split("-").map(Number);
+  return `${day} ${MONTHS_ES[month - 1]} ${year}`;
+}
+
+export function normalizeSearch(value: string): string {
+  return value
+    .normalize("NFD")
+    .replace(/[\u0300-\u036f]/g, "")
+    .toLowerCase()
+    .trim();
+}
@@ -0,0 +1,12 @@
+import { createRoot } from "react-dom/client";
+
+import App from "./App";
+import "./styles.css";
+
+const rootElement = document.getElementById("root");
+
+if (!rootElement) {
+  throw new Error('No se encontró el elemento raíz con id="root".');
+}
+
+createRoot(rootElement).render(<App />);
@@ -0,0 +1,128 @@
+@import "tailwindcss" source(none);
+@source "../src";
+@custom-variant dark (&:is(.dark *));
+
+@theme inline {
+  --radius-sm: calc(var(--radius) - 4px);
+  --radius-md: calc(var(--radius) - 2px);
+  --radius-lg: var(--radius);
+  --radius-xl: calc(var(--radius) + 4px);
+  --radius-2xl: calc(var(--radius) + 8px);
+
+  --color-background: var(--background);
+  --color-foreground: var(--foreground);
+  --color-card: var(--card);
+  --color-card-foreground: var(--card-foreground);
+  --color-popover: var(--popover);
+  --color-popover-foreground: var(--popover-foreground);
+  --color-primary: var(--primary);
+  --color-primary-foreground: var(--primary-foreground);
+  --color-secondary: var(--secondary);
+  --color-secondary-foreground: var(--secondary-foreground);
+  --color-muted: var(--muted);
+  --color-muted-foreground: var(--muted-foreground);
+  --color-accent: var(--accent);
+  --color-accent-foreground: var(--accent-foreground);
+  --color-destructive: var(--destructive);
+  --color-destructive-foreground: var(--destructive-foreground);
+  --color-border: var(--border);
+  --color-input: var(--input);
+  --color-ring: var(--ring);
+
+  --color-glm-blue: var(--glm-blue);
+  --color-glm-blue-soft: var(--glm-blue-soft);
+  --color-glm-green: var(--glm-green);
+  --color-glm-green-light: var(--glm-green-light);
+  --color-glm-lime: var(--glm-lime);
+  --color-glm-orange: var(--glm-orange);
+  --color-glm-teal: var(--glm-teal);
+  --color-nomina: var(--glm-orange);
+  --color-admin: var(--glm-blue);
+
+  --font-sans: Arial, sans-serif;
+}
+
+:root {
+  --radius: 0.75rem;
+
+  /* GLM brand */
+  --glm-blue: oklch(0.55 0.045 235); /* #4F758B */
+  --glm-blue-soft: oklch(0.94 0.015 235);
+  --glm-green: oklch(0.78 0.18 138); /* #6CC24A */
+  --glm-green-light: oklch(0.85 0.16 130); /* #A4D65E */
+  --glm-lime: oklch(0.88 0.19 118); /* #C4D600 */
+  --glm-orange: oklch(0.68 0.21 40); /* #FF6A13 */
+  --glm-teal: oklch(0.48 0.07 195); /* #2C6E6F */
+
+  /* semantic */
+  --background: oklch(0.99 0.005 230);
+  --foreground: oklch(0.22 0.03 235);
+  --card: oklch(1 0 0);
+  --card-foreground: oklch(0.22 0.03 235);
+  --popover: oklch(1 0 0);
+  --popover-foreground: oklch(0.22 0.03 235);
+  --primary: var(--glm-blue);
+  --primary-foreground: oklch(0.99 0 0);
+  --secondary: oklch(0.96 0.01 230);
+  --secondary-foreground: var(--glm-blue);
+  --muted: oklch(0.96 0.008 230);
+  --muted-foreground: oklch(0.5 0.02 235);
+  --accent: var(--glm-green);
+  --accent-foreground: oklch(0.99 0 0);
+  --destructive: oklch(0.62 0.22 25);
+  --destructive-foreground: oklch(0.99 0 0);
+  --border: oklch(0.9 0.012 230);
+  --input: oklch(0.92 0.01 230);
+  --ring: var(--glm-green);
+}
+
+@layer base {
+  * {
+    border-color: var(--color-border);
+  }
+  html,
+  body {
+    background-color: var(--color-background);
+    color: var(--color-foreground);
+    font-family: var(--font-sans);
+    -webkit-font-smoothing: antialiased;
+  }
+}
+
+.auth-grid {
+  background-image:
+    linear-gradient(
+      to right,
+      color-mix(in oklch, var(--glm-blue) 7%, transparent) 1px,
+      transparent 1px
+    ),
+    linear-gradient(
+      to bottom,
+      color-mix(in oklch, var(--glm-blue) 7%, transparent) 1px,
+      transparent 1px
+    );
+  background-size: 42px 42px;
+  mask-image: radial-gradient(circle at center, black 15%, transparent 72%);
+}
+
+/* Keep the application inside the browser viewport without a page scrollbar. */
+html,
+body,
+#root {
+  width: 100%;
+  height: 100%;
+  min-height: 0;
+  overflow: hidden;
+}
+
+/* Content remains usable on shorter screens, but no visual scrollbar is shown. */
+.app-scrollbar-hidden {
+  -ms-overflow-style: none;
+  scrollbar-width: none;
+}
+
+.app-scrollbar-hidden::-webkit-scrollbar {
+  width: 0;
+  height: 0;
+  display: none;
+}
@@ -0,0 +1,12 @@
+/// <reference types="vite/client" />
+
+interface ImportMetaEnv {
+  readonly VITE_SUPABASE_URL?: string;
+  readonly VITE_SUPABASE_PUBLISHABLE_KEY?: string;
+  readonly VITE_SUPABASE_ANON_KEY?: string;
+  readonly VITE_TAX_WEBHOOK_URL?: string;
+}
+
+interface ImportMeta {
+  readonly env: ImportMetaEnv;
+}
@@ -0,0 +1,50 @@
+# Configuración de Supabase
+
+Ejecuta una sola vez el script completo:
+
+```text
+Seguimiento-de-Impuestos-GLM.sql
+```
+
+El script crea el control de acceso, países, obligaciones, contactos, bitácora de envíos, RLS, funciones para n8n, bloqueo de eventos notificados y los datos históricos de 2026.
+
+## Si la base ya estaba creada
+
+Ejecuta solamente esta actualización:
+
+```text
+actualizacion_eventos_bloqueados.sql
+```
+
+Esta función permite que el frontend consulte si un evento ya generó avisos y agrega una protección en PostgreSQL para impedir su modificación o eliminación después del primer envío.
+
+## Añadir o reactivar un usuario
+
+```sql
+insert into public.tax_calendar_access (email, full_name)
+values ('nuevo@gomezleemarketing.com', 'Nombre Apellido')
+on conflict (email) do update
+set active = true,
+    full_name = excluded.full_name,
+    updated_at = now();
+```
+
+## Desactivar un usuario
+
+```sql
+update public.tax_calendar_access
+set active = false
+where email = 'persona@gomezleemarketing.com';
+```
+
+La aplicación consulta la función segura `public.has_tax_calendar_access()`. La tabla de accesos no se expone directamente al navegador.
+
+## Actualización final
+
+Para una base ya instalada, ejecutar una sola vez:
+
+```text
+actualizacion_final_calendario_y_nomina.sql
+```
+
+Este parche agrega los dos contactos regionales de Nómina y actualiza `tax_due_reminders` para que un contacto ubicado en **Regional** con área `nomina` reciba Nómina de todos los países.
@@ -0,0 +1,932 @@
+-- Seguimiento de Impuestos GLM
+-- Esquema completo, seguridad, datos históricos 2026, contactos y funciones para n8n.
+-- Ejecutar una sola vez en el SQL Editor de Supabase.
+
+begin;
+
+create extension if not exists pgcrypto;
+
+-- ---------------------------------------------------------------------------
+-- Funciones comunes
+-- ---------------------------------------------------------------------------
+create or replace function public.tax_set_updated_at()
+returns trigger
+language plpgsql
+set search_path = ''
+as $$
+begin
+  new.updated_at := now();
+  if auth.uid() is not null then
+    new.updated_by := auth.uid();
+  end if;
+  return new;
+end;
+$$;
+
+-- ---------------------------------------------------------------------------
+-- Control de acceso a la app
+-- ---------------------------------------------------------------------------
+create table if not exists public.tax_calendar_access (
+  email text primary key,
+  full_name text,
+  active boolean not null default true,
+  notes text,
+  created_at timestamptz not null default now(),
+  updated_at timestamptz not null default now(),
+  constraint tax_calendar_access_email_not_blank check (length(trim(email)) > 3)
+);
+
+create or replace function public.tax_normalize_access_email()
+returns trigger
+language plpgsql
+set search_path = ''
+as $$
+begin
+  new.email := lower(trim(new.email));
+  new.updated_at := now();
+  return new;
+end;
+$$;
+
+drop trigger if exists tax_normalize_access_email_trigger on public.tax_calendar_access;
+create trigger tax_normalize_access_email_trigger
+before insert or update on public.tax_calendar_access
+for each row execute function public.tax_normalize_access_email();
+
+create or replace function public.has_tax_calendar_access()
+returns boolean
+language sql
+stable
+security definer
+set search_path = ''
+as $$
+  select exists (
+    select 1
+    from public.tax_calendar_access access
+    where access.email = lower(coalesce(auth.jwt() ->> 'email', ''))
+      and access.active = true
+  );
+$$;
+
+revoke all on function public.has_tax_calendar_access() from public, anon;
+grant execute on function public.has_tax_calendar_access() to authenticated;
+
+-- ---------------------------------------------------------------------------
+-- Catálogo de países
+-- ---------------------------------------------------------------------------
+create table if not exists public.tax_countries (
+  id uuid primary key default gen_random_uuid(),
+  code text not null unique,
+  name text not null unique,
+  is_regional boolean not null default false,
+  sort_order integer not null default 100,
+  active boolean not null default true,
+  created_at timestamptz not null default now(),
+  updated_at timestamptz not null default now(),
+  updated_by uuid
+);
+
+insert into public.tax_countries (code, name, is_regional, sort_order)
+values
+  ('REG', 'Regional', true, 0),
+  ('CO', 'Colombia', false, 10),
+  ('CR', 'Costa Rica', false, 20),
+  ('SV', 'El Salvador', false, 30),
+  ('GT', 'Guatemala', false, 40),
+  ('HN', 'Honduras', false, 50),
+  ('JM', 'Jamaica', false, 60),
+  ('MX', 'México', false, 70),
+  ('NI', 'Nicaragua', false, 80),
+  ('PA', 'Panamá', false, 90),
+  ('PR', 'Puerto Rico', false, 100),
+  ('DO', 'República Dominicana', false, 110),
+  ('TT', 'Trinidad y Tobago', false, 120)
+on conflict (code) do update
+set name = excluded.name,
+    is_regional = excluded.is_regional,
+    sort_order = excluded.sort_order,
+    active = true,
+    updated_at = now();
+
+drop trigger if exists tax_countries_updated_at_trigger on public.tax_countries;
+create trigger tax_countries_updated_at_trigger
+before update on public.tax_countries
+for each row execute function public.tax_set_updated_at();
+
+-- ---------------------------------------------------------------------------
+-- Obligaciones tributarias
+-- ---------------------------------------------------------------------------
+create table if not exists public.tax_obligations (
+  id uuid primary key default gen_random_uuid(),
+  due_date date not null,
+  description text not null,
+  category text not null check (category in ('nomina', 'admin')),
+  country_id uuid not null references public.tax_countries(id),
+  source text not null default 'app',
+  is_historical boolean not null default false,
+  active boolean not null default true,
+  created_by uuid default auth.uid(),
+  updated_by uuid default auth.uid(),
+  created_at timestamptz not null default now(),
+  updated_at timestamptz not null default now(),
+  constraint tax_obligations_description_not_blank check (length(trim(description)) > 0)
+);
+
+create unique index if not exists tax_obligations_unique_active_event
+on public.tax_obligations (due_date, country_id, lower(description))
+where active = true;
+
+drop trigger if exists tax_obligations_updated_at_trigger on public.tax_obligations;
+create trigger tax_obligations_updated_at_trigger
+before update on public.tax_obligations
+for each row execute function public.tax_set_updated_at();
+
+-- ---------------------------------------------------------------------------
+-- Contactos y canales
+-- ---------------------------------------------------------------------------
+create table if not exists public.tax_contacts (
+  id uuid primary key default gen_random_uuid(),
+  country_id uuid not null references public.tax_countries(id),
+  full_name text not null,
+  email text,
+  whatsapp_number text,
+  job_title text,
+  area text not null check (area in ('admin', 'nomina', 'regional')),
+  email_enabled boolean not null default true,
+  whatsapp_enabled boolean not null default true,
+  active boolean not null default true,
+  created_by uuid default auth.uid(),
+  updated_by uuid default auth.uid(),
+  created_at timestamptz not null default now(),
+  updated_at timestamptz not null default now(),
+  constraint tax_contacts_name_not_blank check (length(trim(full_name)) > 0),
+  constraint tax_contacts_email_when_enabled check (not email_enabled or length(trim(coalesce(email, ''))) > 3),
+  constraint tax_contacts_whatsapp_when_enabled check (not whatsapp_enabled or length(trim(coalesce(whatsapp_number, ''))) >= 8)
+);
+
+create or replace function public.tax_normalize_contact()
+returns trigger
+language plpgsql
+set search_path = ''
+as $$
+begin
+  new.full_name := trim(new.full_name);
+  new.email := nullif(lower(trim(coalesce(new.email, ''))), '');
+  new.whatsapp_number := nullif(regexp_replace(coalesce(new.whatsapp_number, ''), '[^0-9]', '', 'g'), '');
+  new.job_title := nullif(trim(coalesce(new.job_title, '')), '');
+  return new;
+end;
+$$;
+
+drop trigger if exists tax_contacts_normalize_trigger on public.tax_contacts;
+create trigger tax_contacts_normalize_trigger
+before insert or update on public.tax_contacts
+for each row execute function public.tax_normalize_contact();
+
+create unique index if not exists tax_contacts_unique_active_email
+on public.tax_contacts (country_id, lower(email))
+where active = true and email is not null;
+
+drop trigger if exists tax_contacts_updated_at_trigger on public.tax_contacts;
+create trigger tax_contacts_updated_at_trigger
+before update on public.tax_contacts
+for each row execute function public.tax_set_updated_at();
+
+-- ---------------------------------------------------------------------------
+-- Bitácora de envíos: evita recordatorios duplicados
+-- ---------------------------------------------------------------------------
+create table if not exists public.tax_notification_log (
+  id uuid primary key default gen_random_uuid(),
+  obligation_id uuid not null references public.tax_obligations(id),
+  contact_id uuid not null references public.tax_contacts(id),
+  alert_date date not null,
+  channel text not null check (channel in ('email', 'whatsapp')),
+  status text not null default 'sent' check (status in ('sent', 'failed')),
+  provider_response jsonb,
+  sent_at timestamptz not null default now(),
+  unique (obligation_id, contact_id, alert_date, channel)
+);
+
+-- ---------------------------------------------------------------------------
+-- Estado de envío y bloqueo de obligaciones notificadas
+-- ---------------------------------------------------------------------------
+create or replace function public.tax_obligation_delivery_status()
+returns table (
+  obligation_id uuid,
+  has_sent_notification boolean,
+  first_sent_at timestamptz,
+  sent_notification_count bigint
+)
+language sql
+stable
+security definer
+set search_path = ''
+as $$
+  select
+    obligation.id as obligation_id,
+    count(log.id) filter (where log.status = 'sent') > 0 as has_sent_notification,
+    min(log.sent_at) filter (where log.status = 'sent') as first_sent_at,
+    count(log.id) filter (where log.status = 'sent') as sent_notification_count
+  from public.tax_obligations obligation
+  left join public.tax_notification_log log
+    on log.obligation_id = obligation.id
+  where obligation.active = true
+    and public.has_tax_calendar_access()
+  group by obligation.id;
+$$;
+
+revoke all on function public.tax_obligation_delivery_status()
+from public, anon;
+grant execute on function public.tax_obligation_delivery_status()
+to authenticated;
+
+create or replace function public.tax_prevent_sent_obligation_changes()
+returns trigger
+language plpgsql
+security definer
+set search_path = ''
+as $$
+begin
+  if exists (
+    select 1
+    from public.tax_notification_log log
+    where log.obligation_id = old.id
+      and log.status = 'sent'
+  ) and (
+    new.due_date is distinct from old.due_date
+    or new.description is distinct from old.description
+    or new.category is distinct from old.category
+    or new.country_id is distinct from old.country_id
+    or new.active is distinct from old.active
+  ) then
+    raise exception using
+      errcode = 'P0001',
+      message = 'Esta obligación ya generó avisos y no puede modificarse ni eliminarse.';
+  end if;
+
+  return new;
+end;
+$$;
+
+drop trigger if exists tax_obligations_lock_after_sent_trigger
+on public.tax_obligations;
+
+create trigger tax_obligations_lock_after_sent_trigger
+before update on public.tax_obligations
+for each row execute function public.tax_prevent_sent_obligation_changes();
+
+-- Miércoles estrictamente anterior a la fecha límite.
+create or replace function public.tax_previous_wednesday(p_due_date date)
+returns date
+language sql
+immutable
+set search_path = ''
+as $$
+  select p_due_date -
+    case
+      when mod((extract(dow from p_due_date)::integer - 3 + 7), 7) = 0 then 7
+      else mod((extract(dow from p_due_date)::integer - 3 + 7), 7)
+    end;
+$$;
+
+comment on function public.tax_previous_wednesday(date) is
+  'Calcula el miércoles estrictamente anterior a una fecha límite.';
+
+-- Devuelve una fila por obligación y destinatario pendiente de notificar.
+create or replace function public.tax_due_reminders(p_run_date date default current_date)
+returns table (
+  obligation_id uuid,
+  contact_id uuid,
+  alert_date date,
+  alert_type text,
+  due_date date,
+  description text,
+  category text,
+  country_name text,
+  country_code text,
+  contact_name text,
+  contact_email text,
+  contact_whatsapp text,
+  email_enabled boolean,
+  whatsapp_enabled boolean
+)
+language sql
+stable
+security definer
+set search_path = ''
+as $$
+  with due as (
+    select
+      obligation.id,
+      obligation.due_date,
+      obligation.description,
+      obligation.category,
+      obligation.country_id,
+      country.name as country_name,
+      country.code as country_code,
+      case
+        when p_run_date = obligation.due_date then 'same_day'
+        else 'previous_wednesday'
+      end as alert_type
+    from public.tax_obligations obligation
+    join public.tax_countries country on country.id = obligation.country_id
+    where obligation.active = true
+      and (
+        p_run_date = obligation.due_date
+        or p_run_date = public.tax_previous_wednesday(obligation.due_date)
+      )
+  )
+  select
+    due.id as obligation_id,
+    contact.id as contact_id,
+    p_run_date as alert_date,
+    due.alert_type,
+    due.due_date,
+    due.description,
+    due.category,
+    due.country_name,
+    due.country_code,
+    contact.full_name as contact_name,
+    contact.email as contact_email,
+    contact.whatsapp_number as contact_whatsapp,
+    (
+      contact.email_enabled
+      and contact.email is not null
+      and not exists (
+        select 1
+        from public.tax_notification_log log
+        where log.obligation_id = due.id
+          and log.contact_id = contact.id
+          and log.alert_date = p_run_date
+          and log.channel = 'email'
+          and log.status = 'sent'
+      )
+    ) as email_enabled,
+    (
+      contact.whatsapp_enabled
+      and contact.whatsapp_number is not null
+      and not exists (
+        select 1
+        from public.tax_notification_log log
+        where log.obligation_id = due.id
+          and log.contact_id = contact.id
+          and log.alert_date = p_run_date
+          and log.channel = 'whatsapp'
+          and log.status = 'sent'
+      )
+    ) as whatsapp_enabled
+  from due
+  join public.tax_contacts contact
+    on contact.active = true
+  join public.tax_countries contact_country
+    on contact_country.id = contact.country_id
+   and (
+      contact.area = 'regional'
+      or (
+        contact_country.is_regional = true
+        and contact.area = due.category
+      )
+      or (
+        contact.country_id = due.country_id
+        and contact.area = due.category
+      )
+   )
+  where
+    (
+      contact.email_enabled
+      and contact.email is not null
+      and not exists (
+        select 1
+        from public.tax_notification_log log
+        where log.obligation_id = due.id
+          and log.contact_id = contact.id
+          and log.alert_date = p_run_date
+          and log.channel = 'email'
+          and log.status = 'sent'
+      )
+    )
+    or
+    (
+      contact.whatsapp_enabled
+      and contact.whatsapp_number is not null
+      and not exists (
+        select 1
+        from public.tax_notification_log log
+        where log.obligation_id = due.id
+          and log.contact_id = contact.id
+          and log.alert_date = p_run_date
+          and log.channel = 'whatsapp'
+          and log.status = 'sent'
+      )
+    )
+  order by due.due_date, due.country_name, contact.full_name;
+$$;
+
+revoke all on function public.tax_due_reminders(date) from public, anon, authenticated;
+grant execute on function public.tax_due_reminders(date) to service_role;
+
+create or replace function public.tax_record_notification(
+  p_obligation_id uuid,
+  p_contact_id uuid,
+  p_alert_date date,
+  p_channel text,
+  p_status text default 'sent',
+  p_provider_response jsonb default null
+)
+returns void
+language plpgsql
+security definer
+set search_path = ''
+as $$
+begin
+  insert into public.tax_notification_log (
+    obligation_id,
+    contact_id,
+    alert_date,
+    channel,
+    status,
+    provider_response,
+    sent_at
+  )
+  values (
+    p_obligation_id,
+    p_contact_id,
+    p_alert_date,
+    p_channel,
+    p_status,
+    p_provider_response,
+    now()
+  )
+  on conflict (obligation_id, contact_id, alert_date, channel)
+  do update set
+    status = excluded.status,
+    provider_response = excluded.provider_response,
+    sent_at = now();
+end;
+$$;
+
+revoke all on function public.tax_record_notification(uuid, uuid, date, text, text, jsonb)
+from public, anon, authenticated;
+grant execute on function public.tax_record_notification(uuid, uuid, date, text, text, jsonb)
+to service_role;
+
+-- ---------------------------------------------------------------------------
+-- Seguridad RLS para el frontend
+-- ---------------------------------------------------------------------------
+alter table public.tax_calendar_access enable row level security;
+alter table public.tax_countries enable row level security;
+alter table public.tax_obligations enable row level security;
+alter table public.tax_contacts enable row level security;
+alter table public.tax_notification_log enable row level security;
+
+revoke all on table public.tax_calendar_access from anon, authenticated;
+revoke all on table public.tax_notification_log from anon, authenticated;
+
+grant select on table public.tax_countries to authenticated;
+grant select, insert, update on table public.tax_obligations to authenticated;
+grant select, insert, update on table public.tax_contacts to authenticated;
+
+drop policy if exists tax_countries_authorized_read on public.tax_countries;
+create policy tax_countries_authorized_read
+on public.tax_countries for select
+to authenticated
+using (public.has_tax_calendar_access());
+
+drop policy if exists tax_obligations_authorized_read on public.tax_obligations;
+create policy tax_obligations_authorized_read
+on public.tax_obligations for select
+to authenticated
+using (public.has_tax_calendar_access());
+
+drop policy if exists tax_obligations_authorized_insert on public.tax_obligations;
+create policy tax_obligations_authorized_insert
+on public.tax_obligations for insert
+to authenticated
+with check (public.has_tax_calendar_access());
+
+drop policy if exists tax_obligations_authorized_update on public.tax_obligations;
+create policy tax_obligations_authorized_update
+on public.tax_obligations for update
+to authenticated
+using (public.has_tax_calendar_access())
+with check (public.has_tax_calendar_access());
+
+drop policy if exists tax_contacts_authorized_read on public.tax_contacts;
+create policy tax_contacts_authorized_read
+on public.tax_contacts for select
+to authenticated
+using (public.has_tax_calendar_access());
+
+drop policy if exists tax_contacts_authorized_insert on public.tax_contacts;
+create policy tax_contacts_authorized_insert
+on public.tax_contacts for insert
+to authenticated
+with check (public.has_tax_calendar_access());
+
+drop policy if exists tax_contacts_authorized_update on public.tax_contacts;
+create policy tax_contacts_authorized_update
+on public.tax_contacts for update
+to authenticated
+using (public.has_tax_calendar_access())
+with check (public.has_tax_calendar_access());
+
+-- ---------------------------------------------------------------------------
+-- Usuarios autorizados iniciales
+-- ---------------------------------------------------------------------------
+insert into public.tax_calendar_access (email)
+values
+  ('ethen@gomezleemarketing.com'),
+  ('iaracena@gomezleemarketing.com'),
+  ('lmatos@gomezleemarketing.com'),
+  ('asrodriguez@gomezleemarketing.com')
+on conflict (email) do update
+set active = true,
+    updated_at = now();
+
+-- ---------------------------------------------------------------------------
+-- Contactos iniciales
+-- Los números de WhatsApp quedan en formato internacional, sin el signo +.
+-- ---------------------------------------------------------------------------
+with contact_data(country_name, full_name, email, whatsapp_number, job_title, area) as (
+  values
+  ('Guatemala', 'Narcisa Yessenia Barrera Godoy', 'administrativoguatemala2@gomezleemarketing.com', '50255581600', 'Coordinador Administrativo', 'admin'),
+  ('República Dominicana', 'Erika Benitez', 'administrativord@gomezleemarketing.com', '18099662004', 'Coordinador Administrativo', 'admin'),
+  ('Honduras', 'Bessy Calix Pineda', 'administrativohonduras@gomezleemarketing.com', '50495890865', 'Coordinador Administrativo', 'admin'),
+  ('Colombia', 'Natalia Casas Avella', 'administrativocolombia@gomezleemarketing.com', '573137702391', 'Coordinador Administrativo', 'admin'),
+  ('Costa Rica', 'Fernanda Céspedes Vargas', 'admincr@gomezleemarketing.com', '50686236444', 'Coordinador Administrativo', 'admin'),
+  ('Nicaragua', 'Angie Chavez Silva', 'administrativonicaragua@gomezleemarketing.com', '50585263292', 'Coordinador Administrativo', 'admin'),
+  ('Panamá', 'Jheysana Garaban Quintero', 'administrativopty2@gomezleemarketing.com', '50764548936', 'Coordinador Administrativo', 'admin'),
+  ('República Dominicana', 'Adrianita Gonzalez Figueroa', 'agonzalez@gomezleemarketing.com', '18094328347', 'Aux. Administrativo', 'admin'),
+  ('El Salvador', 'Noemi Elizabeth Mena Medina', 'nmena02@gomezleemarketing.com', '50378102952', 'Aux. Administrativo', 'admin'),
+  ('Nicaragua', 'Estefani Orozco Davila', 'administrativo@gomezleemarketing.com', '50585306316', 'Coordinador Administrativo', 'admin'),
+  ('Panamá', 'Carlos Paredes Garcia', 'cparedes@gomezleemarketing.com', '5073975475', 'Asistente Administrativo', 'admin'),
+  ('Colombia', 'Lady Perdomo Suarez', 'administrativocolombia2@gomezleemarketing.com', '573222062462', 'Coordinador Administrativo', 'admin'),
+  ('Guatemala', 'Carmen Estela Sierra Arias', 'administrativoguatemala@gomezleemarketing.com', '50258469211', 'Coordinador Administrativo', 'admin'),
+  ('Guatemala', 'Shirley Velásquez González', 'administrativoguatemala3@gomezleemarketing.com', '50237727117', 'Coordinador Administrativo', 'admin'),
+  ('Nicaragua', 'Seyling Lissamary Zambrana Reyes', 'auxiliaradmonnic@gomezleemarketing.com', '50584241616', 'Coordinador Administrativo', 'admin'),
+  ('Regional', 'Ada Rodríguez', 'asrodriguez@gomezleemarketing.com', '50233335008', 'Coordinador Regional Administrativo', 'regional'),
+  ('Regional', 'Zoeya Salomon Imbert', 'zsalomon@gomezleemarketing.com', '18293874206', 'Coordinador Regional Administrativo', 'regional'),
+  ('Regional', 'Brayan Alexander Licona Oseguera', 'conciliaciones@gomezleemarketing.com', '50432077484', 'Coordinador Administrativo', 'regional'),
+  ('Regional', 'Viviana Páramo Gonzalez', 'vparamo@gomezleemarketing.com', '573105474049', 'Subgerente Administrativo Regional', 'regional'),
+  ('Regional', 'Mati Soto Valenzuela', 'msoto@gomezleemarketing.com', '18094037571', 'Nómina Regional', 'nomina'),
+  ('Regional', 'Iveth Herrera', 'iherrera@gomezleemarketing.com', '50376373732', 'Nómina Regional', 'nomina')
+)
+insert into public.tax_contacts (
+  country_id,
+  full_name,
+  email,
+  whatsapp_number,
+  job_title,
+  area,
+  email_enabled,
+  whatsapp_enabled
+)
+select
+  country.id,
+  data.full_name,
+  lower(data.email),
+  data.whatsapp_number,
+  data.job_title,
+  data.area,
+  true,
+  true
+from contact_data data
+join public.tax_countries country on country.name = data.country_name
+on conflict do nothing;
+
+-- ---------------------------------------------------------------------------
+-- Migración de las 294 obligaciones históricas del calendario 2026
+-- ---------------------------------------------------------------------------
+with obligation_data(due_date, description, category, country_name) as (
+  values
+  ('2026-01-02'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-01-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-01-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-01-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-01-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-01-12'::date, 'Puerto Rico: IVU Impuestos sobre ventas y uso)', 'admin', 'Puerto Rico'),
+  ('2026-01-14'::date, 'Panamá: IVA / Municipio', 'admin', 'Panamá'),
+  ('2026-01-14'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
+  ('2026-01-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-01-14'::date, 'HN: INFOP', 'nomina', 'Honduras'),
+  ('2026-01-14'::date, 'NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Nicaragua'),
+  ('2026-01-15'::date, 'NICARAGUA: INSS e INATEC', 'nomina', 'Nicaragua'),
+  ('2026-01-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
+  ('2026-01-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
+  ('2026-01-17'::date, 'Trinidad: Value Aded tax (Vat)', 'admin', 'Trinidad y Tobago'),
+  ('2026-01-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-01-21'::date, 'COL: Retencion en la fuente', 'admin', 'Colombia'),
+  ('2026-01-21'::date, 'COL: IVA', 'admin', 'Colombia'),
+  ('2026-01-21'::date, 'HN: IHSS y RAP', 'nomina', 'Honduras'),
+  ('2026-01-22'::date, 'Nicaragua Paga Matricula 2024', 'admin', 'Nicaragua'),
+  ('2026-01-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-01-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-01-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-01-29'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
+  ('2026-01-30'::date, 'Guatemala: IVA General; IVA Facturas Especiales; ISO (Anual)', 'admin', 'Guatemala'),
+  ('2026-01-30'::date, 'Puerto Rico: Formularios Anuales (W-2, 1099, Reconciliaciones patronales)', 'nomina', 'Puerto Rico'),
+  ('2026-02-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-02-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-02-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-02-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-02-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-02-12'::date, 'Panamá: IVA   / NICARAGUA: INSS e INATEC', 'nomina', 'Panamá'),
+  ('2026-02-12'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-02-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-02-13'::date, '- Guatemala: Impuestos de Retenciones /', 'admin', 'Guatemala'),
+  ('2026-02-13'::date, '- NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Nicaragua'),
+  ('2026-02-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-02-19'::date, 'COL: Retencion fuente (Ene)', 'admin', 'Colombia'),
+  ('2026-02-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-02-20'::date, 'COL: ICA BIM 6', 'admin', 'Colombia'),
+  ('2026-02-23'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-02-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-02-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-02-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-02-26'::date, 'COL: ICA Anual 2024', 'admin', 'Colombia'),
+  ('2026-02-26'::date, 'Nicaragua-Pago de IR Anual', 'admin', 'Nicaragua'),
+  ('2026-02-27'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
+  ('2026-02-27'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-03-02'::date, 'Jamaica: Anual Return and beneficial ownership', 'admin', 'Jamaica'),
+  ('2026-03-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-03-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-03-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-03-07'::date, 'Jamaica: Anual Income Tax (1st Installment)', 'nomina', 'Jamaica'),
+  ('2026-03-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-03-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-03-12'::date, 'Panamá: IVA / NICARAGUA: INSS e INATEC', 'nomina', 'Panamá'),
+  ('2026-03-12'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-03-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-03-13'::date, 'Guatemala: Impuestos de Retenciones / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Guatemala'),
+  ('2026-03-16'::date, 'MX: Liquidaciones al IMSS e INFONAVIT', 'nomina', 'México'),
+  ('2026-03-16'::date, 'MX: Impuesto Sobre nóminas CDMX', 'nomina', 'México'),
+  ('2026-03-17'::date, 'Trinidad: Value Aded tax (Vat)', 'admin', 'Trinidad y Tobago'),
+  ('2026-03-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-03-19'::date, 'COL: Retencion fuente (Feb)', 'admin', 'Colombia'),
+  ('2026-03-19'::date, 'COL:IVA', 'admin', 'Colombia'),
+  ('2026-03-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-03-20'::date, 'COL: Rete Ica Bimestre 1 (Ene-Feb)', 'admin', 'Colombia'),
+  ('2026-03-23'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-03-24'::date, 'MX: Retenciones de ISR e IVA', 'admin', 'México'),
+  ('2026-03-26'::date, 'Costa Rica: RENTA 2023, INS IITrimestre', 'nomina', 'Costa Rica'),
+  ('2026-03-27'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
+  ('2026-03-29'::date, 'Panamá: Declaracion de renta', 'admin', 'Panamá'),
+  ('2026-04-03'::date, 'COL: ICA 1(Ene-Feb)', 'admin', 'Colombia'),
+  ('2026-04-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-04-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-04-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-04-07'::date, 'Puerto Rico: Planilla de Contribucion sobre Ingresos', 'admin', 'Puerto Rico'),
+  ('2026-04-07'::date, 'Puerto Rico: Quarterly Estimated Tax', 'admin', 'Puerto Rico'),
+  ('2026-04-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-04-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR       / NICARAGUA: INSS e INATEC', 'nomina', 'Honduras'),
+  ('2026-04-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-04-13'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
+  ('2026-04-14'::date, 'Panamá: IVA / Municipio  / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Panamá'),
+  ('2026-04-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-04-16'::date, 'SEMANA SANTA', 'admin', 'Regional'),
+  ('2026-04-16'::date, 'MX: Liquidaciones al IMSS e INFONAVIT', 'nomina', 'México'),
+  ('2026-04-16'::date, 'MX: Impuesto Sobre nóminas CDMX', 'nomina', 'México'),
+  ('2026-04-17'::date, 'SEMANA SANTA', 'admin', 'Regional'),
+  ('2026-04-18'::date, 'SEMANA SANTA', 'admin', 'Regional'),
+  ('2026-04-20'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-04-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-04-21'::date, 'COL: Retencion fuente (Marzo) HN: RAP', 'nomina', 'Colombia'),
+  ('2026-04-23'::date, 'MX: Retenciones de ISR e IVA', 'admin', 'México'),
+  ('2026-04-29'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-04-29'::date, 'Trinidad: Anual Income Tax Return', 'admin', 'Trinidad y Tobago'),
+  ('2026-05-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-05-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-05-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-05-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-05-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-05-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-05-13'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
+  ('2026-05-14'::date, 'Panamá: IVA / Municipio  / NICARAGUA: INSS e INATEC / NICARAGUA: IMPUESTO IMI ALCALDIA', 'nomina', 'Panamá'),
+  ('2026-05-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-05-16'::date, 'MX:  Liquidaciones al IMSS e INFONAVIT', 'nomina', 'México'),
+  ('2026-05-16'::date, 'MX: Impuesto Sobre nóminas CDMX', 'nomina', 'México'),
+  ('2026-05-17'::date, 'Trinidad: Value Aded tax (Vat)', 'admin', 'Trinidad y Tobago'),
+  ('2026-05-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-05-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-05-20'::date, 'COL: Renta Anual (01 cuota)', 'admin', 'Colombia'),
+  ('2026-05-20'::date, 'COL: Iva (Ene-Abr)', 'admin', 'Colombia'),
+  ('2026-05-20'::date, 'COL: Retencion fuente (Abril)', 'admin', 'Colombia'),
+  ('2026-05-21'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-05-22'::date, 'COL: ReteIca Bimestre 2 (Mar-Abr)', 'admin', 'Colombia'),
+  ('2026-05-22'::date, 'MX: Retenciones de ISR e IVA', 'admin', 'México'),
+  ('2026-05-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-05-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-05-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-05-29'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
+  ('2026-06-01'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-06-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-06-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-06-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-06-07'::date, 'Jamaica: Anual Income Tax (2nd Installment)', 'nomina', 'Jamaica'),
+  ('2026-06-07'::date, 'Puerto Rico: Qarterly Estimated Tax', 'admin', 'Puerto Rico'),
+  ('2026-06-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-06-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-06-11'::date, 'Panamá: IVA / Municipio  / NICARAGUA: INSS e INATEC', 'nomina', 'Panamá'),
+  ('2026-06-11'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-06-12'::date, 'Guatemala: Impuestos de Retenciones /  NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Guatemala'),
+  ('2026-06-12'::date, 'COL: ICA 2(Mar-Abr)', 'admin', 'Colombia'),
+  ('2026-06-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-06-12'::date, 'ESV: IVA, Retencion en la fuente, AFP Crecer, AFP Confia', 'nomina', 'El Salvador'),
+  ('2026-06-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
+  ('2026-06-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
+  ('2026-06-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-06-19'::date, 'COL: Retencion fuente (May)', 'admin', 'Colombia'),
+  ('2026-06-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-06-22'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-06-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-06-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-06-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-06-29'::date, 'Panamá: Seguridad social / 1ra pardida de ISR', 'admin', 'Panamá'),
+  ('2026-06-29'::date, 'CostaRica: 1er anticipo de Renta, INS IIIer trimestre', 'nomina', 'Costa Rica'),
+  ('2026-06-29'::date, 'TT: Pago Estimada de renta Q1 2025', 'admin', 'Trinidad y Tobago'),
+  ('2026-06-30'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-07-03'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-07-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-07-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-07-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-07-07'::date, 'Puerto Rico: Patente Municipal', 'admin', 'Puerto Rico'),
+  ('2026-07-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-07-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-07-13'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
+  ('2026-07-14'::date, 'Panamá: IVA / Municipio / Tasa Unica  / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Panamá'),
+  ('2026-07-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-07-14'::date, 'ESV: IVA, Retencion en la fuente, AFP Crecer, AFP Confia', 'nomina', 'El Salvador'),
+  ('2026-07-16'::date, 'NICARAGUA: INSS e INATECI', 'nomina', 'Nicaragua'),
+  ('2026-07-16'::date, 'MX: Impuesto Sobre NóminasIMSS, SAR, INFONAVIT', 'nomina', 'México'),
+  ('2026-07-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
+  ('2026-07-17'::date, 'COL: ReteIca Bimestre 3(May-Jun)', 'admin', 'Colombia'),
+  ('2026-07-17'::date, 'COL: Retencion fuente (Jun)', 'admin', 'Colombia'),
+  ('2026-07-17'::date, 'COL: Renta Anual (02 cuota)', 'admin', 'Colombia'),
+  ('2026-07-17'::date, 'Trinidad: Value Added Tax', 'admin', 'Trinidad y Tobago'),
+  ('2026-07-20'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-07-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-07-21'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-07-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-07-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-07-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-07-29'::date, 'Panamá: Seguridad social / Planilla 03', 'admin', 'Panamá'),
+  ('2026-07-29'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-08-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-08-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-08-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-08-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-08-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-08-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-08-13'::date, 'Panamá: IVA / Municipio / NICARAGUA: INSS e INATEC', 'nomina', 'Panamá'),
+  ('2026-08-13'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
+  ('2026-08-13'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-08-14'::date, 'COL: ICA 3(May-Jun) / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Colombia'),
+  ('2026-08-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
+  ('2026-08-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
+  ('2026-08-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-08-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-08-21'::date, 'COL: Retencion fuente (Jul)   HN: RAP', 'nomina', 'Colombia'),
+  ('2026-08-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-08-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-08-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-08-28'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
+  ('2026-08-31'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-09-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-09-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-09-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-09-07'::date, 'Jamaica: Anual Income Tax (3rd Installment)', 'nomina', 'Jamaica'),
+  ('2026-09-07'::date, 'Puerto Rico: Quarterly Estimated Tax', 'admin', 'Puerto Rico'),
+  ('2026-09-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-09-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-09-10'::date, 'NICARAGUA: INSS e INATEC', 'nomina', 'Nicaragua'),
+  ('2026-09-11'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
+  ('2026-09-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-09-14'::date, 'Panamá: IVA / Municipio  / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Panamá'),
+  ('2026-09-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-09-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
+  ('2026-09-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
+  ('2026-09-17'::date, 'COL: Iva (May-Ago)', 'admin', 'Colombia'),
+  ('2026-09-17'::date, 'COL: Retencion Fuente (Ago)', 'admin', 'Colombia'),
+  ('2026-09-17'::date, 'Trinidad: Value added Tax', 'admin', 'Trinidad y Tobago'),
+  ('2026-09-18'::date, 'COL: ReteIca Bimestre 4(Jul-Ago)', 'admin', 'Colombia'),
+  ('2026-09-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-09-21'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-09-21'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-09-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-09-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-09-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-09-29'::date, 'Panamá: Seguridad social / 2da pardida de ISR', 'admin', 'Panamá'),
+  ('2026-09-29'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-09-29'::date, 'Costa Rica: II anticipo de Renta IVtrimestre del INS', 'nomina', 'Costa Rica'),
+  ('2026-09-29'::date, 'Trinidad: Quarterly Installment Payments', 'nomina', 'Trinidad y Tobago'),
+  ('2026-10-02'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-10-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-10-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-10-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-10-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-10-09'::date, 'COL: ICA 4(Jul-Ago)', 'admin', 'Colombia'),
+  ('2026-10-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-10-13'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
+  ('2026-10-14'::date, 'Panamá: IVA / Municipio / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Panamá'),
+  ('2026-10-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-10-15'::date, 'NICARAGUA: INSS e INATEC', 'nomina', 'Nicaragua'),
+  ('2026-10-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
+  ('2026-10-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
+  ('2026-10-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-10-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-10-20'::date, 'COL: Retencion fuente (Sep)', 'admin', 'Colombia'),
+  ('2026-10-21'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-10-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-10-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-10-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-10-29'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
+  ('2026-10-30'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-11-05'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-11-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-11-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-11-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-11-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-11-12'::date, 'Panamá: IVA / Municipio  / NICARAGUA: INSS e INATEC', 'nomina', 'Panamá'),
+  ('2026-11-12'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-11-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-11-13'::date, 'Guatemala: Impuestos de Retenciones / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Guatemala'),
+  ('2026-11-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
+  ('2026-11-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
+  ('2026-11-17'::date, 'Trinidad: Value Aded tax (Vat)', 'admin', 'Trinidad y Tobago'),
+  ('2026-11-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-11-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-11-20'::date, 'COL: ReteIca Bimestre 5(Sep-Oct)', 'admin', 'Colombia'),
+  ('2026-11-23'::date, 'COL: Retencion Fuente (Oct)', 'admin', 'Colombia'),
+  ('2026-11-23'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-11-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-11-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-11-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-11-27'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
+  ('2026-11-30'::date, 'COL: Retencion Fuente (Oct)', 'admin', 'Colombia'),
+  ('2026-11-30'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-11-30'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-11-30'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-11-30'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-11-30'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-12-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-12-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-12-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-12-07'::date, 'Jamaica: Anual Income Tax (4th Installment)', 'nomina', 'Jamaica'),
+  ('2026-12-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-12-09'::date, 'Honduras: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-12-10'::date, 'NICARAGUA: INSS e INATEC', 'nomina', 'Nicaragua'),
+  ('2026-12-11'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
+  ('2026-12-11'::date, 'COL: ICA 5(Sep-Oct)', 'admin', 'Colombia'),
+  ('2026-12-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-12-14'::date, 'Panamá: IVA / Municipio / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Panamá'),
+  ('2026-12-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-12-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
+  ('2026-12-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
+  ('2026-12-18'::date, 'COL: Retencion Fuente (Nov)', 'admin', 'Colombia'),
+  ('2026-12-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-12-21'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-12-21'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-12-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-12-23'::date, 'MX;  Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-12-23'::date, 'MX:  IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-12-29'::date, 'Panamá: Seguridad social / 3ra pardida de ISR', 'admin', 'Panamá'),
+  ('2026-12-29'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-12-29'::date, 'Costa Rica: III anticipo de Renta, Ier trimestre 2026 INS', 'nomina', 'Costa Rica'),
+  ('2026-12-30'::date, 'Trinidad: Quarterly Installment Payment', 'nomina', 'Trinidad y Tobago')
+)
+insert into public.tax_obligations (
+  due_date,
+  description,
+  category,
+  country_id,
+  source,
+  is_historical
+)
+select
+  data.due_date,
+  data.description,
+  data.category,
+  country.id,
+  'excel_2026',
+  true
+from obligation_data data
+join public.tax_countries country on country.name = data.country_name
+on conflict do nothing;
+
+commit;
+
+-- ---------------------------------------------------------------------------
+-- Operaciones administrativas frecuentes
+-- ---------------------------------------------------------------------------
+-- Agregar/reactivar acceso:
+-- insert into public.tax_calendar_access (email, full_name)
+-- values ('nuevo@gomezleemarketing.com', 'Nombre Apellido')
+-- on conflict (email) do update set active = true, full_name = excluded.full_name;
+
+-- Quitar acceso sin borrar historial:
+-- update public.tax_calendar_access
+-- set active = false
+-- where email = 'persona@gomezleemarketing.com';
+
+-- Prueba de recordatorios de una fecha:
+-- select * from public.tax_due_reminders('2026-07-24'::date);
@@ -0,0 +1,73 @@
+-- Seguimiento de Impuestos GLM
+-- Actualización para consultar, editar o eliminar eventos desde la app.
+-- Los eventos quedan bloqueados automáticamente después del primer aviso enviado.
+-- Ejecutar una sola vez si ya se ejecutó el script completo anteriormente.
+
+begin;
+
+create or replace function public.tax_obligation_delivery_status()
+returns table (
+  obligation_id uuid,
+  has_sent_notification boolean,
+  first_sent_at timestamptz,
+  sent_notification_count bigint
+)
+language sql
+stable
+security definer
+set search_path = ''
+as $$
+  select
+    obligation.id as obligation_id,
+    count(log.id) filter (where log.status = 'sent') > 0 as has_sent_notification,
+    min(log.sent_at) filter (where log.status = 'sent') as first_sent_at,
+    count(log.id) filter (where log.status = 'sent') as sent_notification_count
+  from public.tax_obligations obligation
+  left join public.tax_notification_log log
+    on log.obligation_id = obligation.id
+  where obligation.active = true
+    and public.has_tax_calendar_access()
+  group by obligation.id;
+$$;
+
+revoke all on function public.tax_obligation_delivery_status()
+from public, anon;
+grant execute on function public.tax_obligation_delivery_status()
+to authenticated;
+
+create or replace function public.tax_prevent_sent_obligation_changes()
+returns trigger
+language plpgsql
+security definer
+set search_path = ''
+as $$
+begin
+  if exists (
+    select 1
+    from public.tax_notification_log log
+    where log.obligation_id = old.id
+      and log.status = 'sent'
+  ) and (
+    new.due_date is distinct from old.due_date
+    or new.description is distinct from old.description
+    or new.category is distinct from old.category
+    or new.country_id is distinct from old.country_id
+    or new.active is distinct from old.active
+  ) then
+    raise exception using
+      errcode = 'P0001',
+      message = 'Esta obligación ya generó avisos y no puede modificarse ni eliminarse.';
+  end if;
+
+  return new;
+end;
+$$;
+
+drop trigger if exists tax_obligations_lock_after_sent_trigger
+on public.tax_obligations;
+
+create trigger tax_obligations_lock_after_sent_trigger
+before update on public.tax_obligations
+for each row execute function public.tax_prevent_sent_obligation_changes();
+
+commit;
@@ -0,0 +1,210 @@
+-- Seguimiento de Impuestos GLM
+-- Actualización final: contactos regionales de Nómina y enrutamiento global por categoría.
+-- Ejecutar una sola vez en Supabase SQL Editor sobre la base ya instalada.
+
+begin;
+
+-- Los contactos ubicados en el país Regional pueden especializarse por categoría:
+-- area = regional  -> recibe todas las obligaciones
+-- area = nomina    -> recibe Nómina de todos los países
+-- area = admin     -> recibe Administración de todos los países
+create or replace function public.tax_due_reminders(p_run_date date default current_date)
+returns table (
+  obligation_id uuid,
+  contact_id uuid,
+  alert_date date,
+  alert_type text,
+  due_date date,
+  description text,
+  category text,
+  country_name text,
+  country_code text,
+  contact_name text,
+  contact_email text,
+  contact_whatsapp text,
+  email_enabled boolean,
+  whatsapp_enabled boolean
+)
+language sql
+stable
+security definer
+set search_path = ''
+as $$
+  with due as (
+    select
+      obligation.id,
+      obligation.due_date,
+      obligation.description,
+      obligation.category,
+      obligation.country_id,
+      country.name as country_name,
+      country.code as country_code,
+      case
+        when p_run_date = obligation.due_date then 'same_day'
+        else 'previous_wednesday'
+      end as alert_type
+    from public.tax_obligations obligation
+    join public.tax_countries country on country.id = obligation.country_id
+    where obligation.active = true
+      and (
+        p_run_date = obligation.due_date
+        or p_run_date = public.tax_previous_wednesday(obligation.due_date)
+      )
+  )
+  select
+    due.id as obligation_id,
+    contact.id as contact_id,
+    p_run_date as alert_date,
+    due.alert_type,
+    due.due_date,
+    due.description,
+    due.category,
+    due.country_name,
+    due.country_code,
+    contact.full_name as contact_name,
+    contact.email as contact_email,
+    contact.whatsapp_number as contact_whatsapp,
+    (
+      contact.email_enabled
+      and contact.email is not null
+      and not exists (
+        select 1
+        from public.tax_notification_log log
+        where log.obligation_id = due.id
+          and log.contact_id = contact.id
+          and log.alert_date = p_run_date
+          and log.channel = 'email'
+          and log.status = 'sent'
+      )
+    ) as email_enabled,
+    (
+      contact.whatsapp_enabled
+      and contact.whatsapp_number is not null
+      and not exists (
+        select 1
+        from public.tax_notification_log log
+        where log.obligation_id = due.id
+          and log.contact_id = contact.id
+          and log.alert_date = p_run_date
+          and log.channel = 'whatsapp'
+          and log.status = 'sent'
+      )
+    ) as whatsapp_enabled
+  from due
+  join public.tax_contacts contact
+    on contact.active = true
+  join public.tax_countries contact_country
+    on contact_country.id = contact.country_id
+   and (
+      contact.area = 'regional'
+      or (
+        contact_country.is_regional = true
+        and contact.area = due.category
+      )
+      or (
+        contact.country_id = due.country_id
+        and contact.area = due.category
+      )
+   )
+  where
+    (
+      contact.email_enabled
+      and contact.email is not null
+      and not exists (
+        select 1
+        from public.tax_notification_log log
+        where log.obligation_id = due.id
+          and log.contact_id = contact.id
+          and log.alert_date = p_run_date
+          and log.channel = 'email'
+          and log.status = 'sent'
+      )
+    )
+    or
+    (
+      contact.whatsapp_enabled
+      and contact.whatsapp_number is not null
+      and not exists (
+        select 1
+        from public.tax_notification_log log
+        where log.obligation_id = due.id
+          and log.contact_id = contact.id
+          and log.alert_date = p_run_date
+          and log.channel = 'whatsapp'
+          and log.status = 'sent'
+      )
+    )
+  order by due.due_date, due.country_name, contact.full_name;
+$$;
+
+revoke all on function public.tax_due_reminders(date) from public, anon, authenticated;
+grant execute on function public.tax_due_reminders(date) to service_role;
+
+-- Actualiza los contactos si ya existen.
+with regional_country as (
+  select id
+  from public.tax_countries
+  where code = 'REG'
+  limit 1
+),
+contact_data(full_name, email, whatsapp_number, job_title) as (
+  values
+    ('Mati Soto Valenzuela', 'msoto@gomezleemarketing.com', '18094037571', 'Nómina Regional'),
+    ('Iveth Herrera', 'iherrera@gomezleemarketing.com', '50376373732', 'Nómina Regional')
+)
+update public.tax_contacts contact
+set country_id = regional_country.id,
+    full_name = data.full_name,
+    whatsapp_number = data.whatsapp_number,
+    job_title = data.job_title,
+    area = 'nomina',
+    email_enabled = true,
+    whatsapp_enabled = true,
+    active = true,
+    updated_at = now()
+from contact_data data
+cross join regional_country
+where lower(contact.email) = lower(data.email);
+
+-- Inserta los contactos que todavía no existen.
+with regional_country as (
+  select id
+  from public.tax_countries
+  where code = 'REG'
+  limit 1
+),
+contact_data(full_name, email, whatsapp_number, job_title) as (
+  values
+    ('Mati Soto Valenzuela', 'msoto@gomezleemarketing.com', '18094037571', 'Nómina Regional'),
+    ('Iveth Herrera', 'iherrera@gomezleemarketing.com', '50376373732', 'Nómina Regional')
+)
+insert into public.tax_contacts (
+  country_id,
+  full_name,
+  email,
+  whatsapp_number,
+  job_title,
+  area,
+  email_enabled,
+  whatsapp_enabled,
+  active
+)
+select
+  regional_country.id,
+  data.full_name,
+  lower(data.email),
+  data.whatsapp_number,
+  data.job_title,
+  'nomina',
+  true,
+  true,
+  true
+from contact_data data
+cross join regional_country
+where not exists (
+  select 1
+  from public.tax_contacts existing
+  where lower(existing.email) = lower(data.email)
+);
+
+commit;
@@ -0,0 +1,932 @@
+-- Seguimiento de Impuestos GLM
+-- Esquema completo, seguridad, datos históricos 2026, contactos y funciones para n8n.
+-- Ejecutar una sola vez en el SQL Editor de Supabase.
+
+begin;
+
+create extension if not exists pgcrypto;
+
+-- ---------------------------------------------------------------------------
+-- Funciones comunes
+-- ---------------------------------------------------------------------------
+create or replace function public.tax_set_updated_at()
+returns trigger
+language plpgsql
+set search_path = ''
+as $$
+begin
+  new.updated_at := now();
+  if auth.uid() is not null then
+    new.updated_by := auth.uid();
+  end if;
+  return new;
+end;
+$$;
+
+-- ---------------------------------------------------------------------------
+-- Control de acceso a la app
+-- ---------------------------------------------------------------------------
+create table if not exists public.tax_calendar_access (
+  email text primary key,
+  full_name text,
+  active boolean not null default true,
+  notes text,
+  created_at timestamptz not null default now(),
+  updated_at timestamptz not null default now(),
+  constraint tax_calendar_access_email_not_blank check (length(trim(email)) > 3)
+);
+
+create or replace function public.tax_normalize_access_email()
+returns trigger
+language plpgsql
+set search_path = ''
+as $$
+begin
+  new.email := lower(trim(new.email));
+  new.updated_at := now();
+  return new;
+end;
+$$;
+
+drop trigger if exists tax_normalize_access_email_trigger on public.tax_calendar_access;
+create trigger tax_normalize_access_email_trigger
+before insert or update on public.tax_calendar_access
+for each row execute function public.tax_normalize_access_email();
+
+create or replace function public.has_tax_calendar_access()
+returns boolean
+language sql
+stable
+security definer
+set search_path = ''
+as $$
+  select exists (
+    select 1
+    from public.tax_calendar_access access
+    where access.email = lower(coalesce(auth.jwt() ->> 'email', ''))
+      and access.active = true
+  );
+$$;
+
+revoke all on function public.has_tax_calendar_access() from public, anon;
+grant execute on function public.has_tax_calendar_access() to authenticated;
+
+-- ---------------------------------------------------------------------------
+-- Catálogo de países
+-- ---------------------------------------------------------------------------
+create table if not exists public.tax_countries (
+  id uuid primary key default gen_random_uuid(),
+  code text not null unique,
+  name text not null unique,
+  is_regional boolean not null default false,
+  sort_order integer not null default 100,
+  active boolean not null default true,
+  created_at timestamptz not null default now(),
+  updated_at timestamptz not null default now(),
+  updated_by uuid
+);
+
+insert into public.tax_countries (code, name, is_regional, sort_order)
+values
+  ('REG', 'Regional', true, 0),
+  ('CO', 'Colombia', false, 10),
+  ('CR', 'Costa Rica', false, 20),
+  ('SV', 'El Salvador', false, 30),
+  ('GT', 'Guatemala', false, 40),
+  ('HN', 'Honduras', false, 50),
+  ('JM', 'Jamaica', false, 60),
+  ('MX', 'México', false, 70),
+  ('NI', 'Nicaragua', false, 80),
+  ('PA', 'Panamá', false, 90),
+  ('PR', 'Puerto Rico', false, 100),
+  ('DO', 'República Dominicana', false, 110),
+  ('TT', 'Trinidad y Tobago', false, 120)
+on conflict (code) do update
+set name = excluded.name,
+    is_regional = excluded.is_regional,
+    sort_order = excluded.sort_order,
+    active = true,
+    updated_at = now();
+
+drop trigger if exists tax_countries_updated_at_trigger on public.tax_countries;
+create trigger tax_countries_updated_at_trigger
+before update on public.tax_countries
+for each row execute function public.tax_set_updated_at();
+
+-- ---------------------------------------------------------------------------
+-- Obligaciones tributarias
+-- ---------------------------------------------------------------------------
+create table if not exists public.tax_obligations (
+  id uuid primary key default gen_random_uuid(),
+  due_date date not null,
+  description text not null,
+  category text not null check (category in ('nomina', 'admin')),
+  country_id uuid not null references public.tax_countries(id),
+  source text not null default 'app',
+  is_historical boolean not null default false,
+  active boolean not null default true,
+  created_by uuid default auth.uid(),
+  updated_by uuid default auth.uid(),
+  created_at timestamptz not null default now(),
+  updated_at timestamptz not null default now(),
+  constraint tax_obligations_description_not_blank check (length(trim(description)) > 0)
+);
+
+create unique index if not exists tax_obligations_unique_active_event
+on public.tax_obligations (due_date, country_id, lower(description))
+where active = true;
+
+drop trigger if exists tax_obligations_updated_at_trigger on public.tax_obligations;
+create trigger tax_obligations_updated_at_trigger
+before update on public.tax_obligations
+for each row execute function public.tax_set_updated_at();
+
+-- ---------------------------------------------------------------------------
+-- Contactos y canales
+-- ---------------------------------------------------------------------------
+create table if not exists public.tax_contacts (
+  id uuid primary key default gen_random_uuid(),
+  country_id uuid not null references public.tax_countries(id),
+  full_name text not null,
+  email text,
+  whatsapp_number text,
+  job_title text,
+  area text not null check (area in ('admin', 'nomina', 'regional')),
+  email_enabled boolean not null default true,
+  whatsapp_enabled boolean not null default true,
+  active boolean not null default true,
+  created_by uuid default auth.uid(),
+  updated_by uuid default auth.uid(),
+  created_at timestamptz not null default now(),
+  updated_at timestamptz not null default now(),
+  constraint tax_contacts_name_not_blank check (length(trim(full_name)) > 0),
+  constraint tax_contacts_email_when_enabled check (not email_enabled or length(trim(coalesce(email, ''))) > 3),
+  constraint tax_contacts_whatsapp_when_enabled check (not whatsapp_enabled or length(trim(coalesce(whatsapp_number, ''))) >= 8)
+);
+
+create or replace function public.tax_normalize_contact()
+returns trigger
+language plpgsql
+set search_path = ''
+as $$
+begin
+  new.full_name := trim(new.full_name);
+  new.email := nullif(lower(trim(coalesce(new.email, ''))), '');
+  new.whatsapp_number := nullif(regexp_replace(coalesce(new.whatsapp_number, ''), '[^0-9]', '', 'g'), '');
+  new.job_title := nullif(trim(coalesce(new.job_title, '')), '');
+  return new;
+end;
+$$;
+
+drop trigger if exists tax_contacts_normalize_trigger on public.tax_contacts;
+create trigger tax_contacts_normalize_trigger
+before insert or update on public.tax_contacts
+for each row execute function public.tax_normalize_contact();
+
+create unique index if not exists tax_contacts_unique_active_email
+on public.tax_contacts (country_id, lower(email))
+where active = true and email is not null;
+
+drop trigger if exists tax_contacts_updated_at_trigger on public.tax_contacts;
+create trigger tax_contacts_updated_at_trigger
+before update on public.tax_contacts
+for each row execute function public.tax_set_updated_at();
+
+-- ---------------------------------------------------------------------------
+-- Bitácora de envíos: evita recordatorios duplicados
+-- ---------------------------------------------------------------------------
+create table if not exists public.tax_notification_log (
+  id uuid primary key default gen_random_uuid(),
+  obligation_id uuid not null references public.tax_obligations(id),
+  contact_id uuid not null references public.tax_contacts(id),
+  alert_date date not null,
+  channel text not null check (channel in ('email', 'whatsapp')),
+  status text not null default 'sent' check (status in ('sent', 'failed')),
+  provider_response jsonb,
+  sent_at timestamptz not null default now(),
+  unique (obligation_id, contact_id, alert_date, channel)
+);
+
+-- ---------------------------------------------------------------------------
+-- Estado de envío y bloqueo de obligaciones notificadas
+-- ---------------------------------------------------------------------------
+create or replace function public.tax_obligation_delivery_status()
+returns table (
+  obligation_id uuid,
+  has_sent_notification boolean,
+  first_sent_at timestamptz,
+  sent_notification_count bigint
+)
+language sql
+stable
+security definer
+set search_path = ''
+as $$
+  select
+    obligation.id as obligation_id,
+    count(log.id) filter (where log.status = 'sent') > 0 as has_sent_notification,
+    min(log.sent_at) filter (where log.status = 'sent') as first_sent_at,
+    count(log.id) filter (where log.status = 'sent') as sent_notification_count
+  from public.tax_obligations obligation
+  left join public.tax_notification_log log
+    on log.obligation_id = obligation.id
+  where obligation.active = true
+    and public.has_tax_calendar_access()
+  group by obligation.id;
+$$;
+
+revoke all on function public.tax_obligation_delivery_status()
+from public, anon;
+grant execute on function public.tax_obligation_delivery_status()
+to authenticated;
+
+create or replace function public.tax_prevent_sent_obligation_changes()
+returns trigger
+language plpgsql
+security definer
+set search_path = ''
+as $$
+begin
+  if exists (
+    select 1
+    from public.tax_notification_log log
+    where log.obligation_id = old.id
+      and log.status = 'sent'
+  ) and (
+    new.due_date is distinct from old.due_date
+    or new.description is distinct from old.description
+    or new.category is distinct from old.category
+    or new.country_id is distinct from old.country_id
+    or new.active is distinct from old.active
+  ) then
+    raise exception using
+      errcode = 'P0001',
+      message = 'Esta obligación ya generó avisos y no puede modificarse ni eliminarse.';
+  end if;
+
+  return new;
+end;
+$$;
+
+drop trigger if exists tax_obligations_lock_after_sent_trigger
+on public.tax_obligations;
+
+create trigger tax_obligations_lock_after_sent_trigger
+before update on public.tax_obligations
+for each row execute function public.tax_prevent_sent_obligation_changes();
+
+-- Miércoles estrictamente anterior a la fecha límite.
+create or replace function public.tax_previous_wednesday(p_due_date date)
+returns date
+language sql
+immutable
+set search_path = ''
+as $$
+  select p_due_date -
+    case
+      when mod((extract(dow from p_due_date)::integer - 3 + 7), 7) = 0 then 7
+      else mod((extract(dow from p_due_date)::integer - 3 + 7), 7)
+    end;
+$$;
+
+comment on function public.tax_previous_wednesday(date) is
+  'Calcula el miércoles estrictamente anterior a una fecha límite.';
+
+-- Devuelve una fila por obligación y destinatario pendiente de notificar.
+create or replace function public.tax_due_reminders(p_run_date date default current_date)
+returns table (
+  obligation_id uuid,
+  contact_id uuid,
+  alert_date date,
+  alert_type text,
+  due_date date,
+  description text,
+  category text,
+  country_name text,
+  country_code text,
+  contact_name text,
+  contact_email text,
+  contact_whatsapp text,
+  email_enabled boolean,
+  whatsapp_enabled boolean
+)
+language sql
+stable
+security definer
+set search_path = ''
+as $$
+  with due as (
+    select
+      obligation.id,
+      obligation.due_date,
+      obligation.description,
+      obligation.category,
+      obligation.country_id,
+      country.name as country_name,
+      country.code as country_code,
+      case
+        when p_run_date = obligation.due_date then 'same_day'
+        else 'previous_wednesday'
+      end as alert_type
+    from public.tax_obligations obligation
+    join public.tax_countries country on country.id = obligation.country_id
+    where obligation.active = true
+      and (
+        p_run_date = obligation.due_date
+        or p_run_date = public.tax_previous_wednesday(obligation.due_date)
+      )
+  )
+  select
+    due.id as obligation_id,
+    contact.id as contact_id,
+    p_run_date as alert_date,
+    due.alert_type,
+    due.due_date,
+    due.description,
+    due.category,
+    due.country_name,
+    due.country_code,
+    contact.full_name as contact_name,
+    contact.email as contact_email,
+    contact.whatsapp_number as contact_whatsapp,
+    (
+      contact.email_enabled
+      and contact.email is not null
+      and not exists (
+        select 1
+        from public.tax_notification_log log
+        where log.obligation_id = due.id
+          and log.contact_id = contact.id
+          and log.alert_date = p_run_date
+          and log.channel = 'email'
+          and log.status = 'sent'
+      )
+    ) as email_enabled,
+    (
+      contact.whatsapp_enabled
+      and contact.whatsapp_number is not null
+      and not exists (
+        select 1
+        from public.tax_notification_log log
+        where log.obligation_id = due.id
+          and log.contact_id = contact.id
+          and log.alert_date = p_run_date
+          and log.channel = 'whatsapp'
+          and log.status = 'sent'
+      )
+    ) as whatsapp_enabled
+  from due
+  join public.tax_contacts contact
+    on contact.active = true
+  join public.tax_countries contact_country
+    on contact_country.id = contact.country_id
+   and (
+      contact.area = 'regional'
+      or (
+        contact_country.is_regional = true
+        and contact.area = due.category
+      )
+      or (
+        contact.country_id = due.country_id
+        and contact.area = due.category
+      )
+   )
+  where
+    (
+      contact.email_enabled
+      and contact.email is not null
+      and not exists (
+        select 1
+        from public.tax_notification_log log
+        where log.obligation_id = due.id
+          and log.contact_id = contact.id
+          and log.alert_date = p_run_date
+          and log.channel = 'email'
+          and log.status = 'sent'
+      )
+    )
+    or
+    (
+      contact.whatsapp_enabled
+      and contact.whatsapp_number is not null
+      and not exists (
+        select 1
+        from public.tax_notification_log log
+        where log.obligation_id = due.id
+          and log.contact_id = contact.id
+          and log.alert_date = p_run_date
+          and log.channel = 'whatsapp'
+          and log.status = 'sent'
+      )
+    )
+  order by due.due_date, due.country_name, contact.full_name;
+$$;
+
+revoke all on function public.tax_due_reminders(date) from public, anon, authenticated;
+grant execute on function public.tax_due_reminders(date) to service_role;
+
+create or replace function public.tax_record_notification(
+  p_obligation_id uuid,
+  p_contact_id uuid,
+  p_alert_date date,
+  p_channel text,
+  p_status text default 'sent',
+  p_provider_response jsonb default null
+)
+returns void
+language plpgsql
+security definer
+set search_path = ''
+as $$
+begin
+  insert into public.tax_notification_log (
+    obligation_id,
+    contact_id,
+    alert_date,
+    channel,
+    status,
+    provider_response,
+    sent_at
+  )
+  values (
+    p_obligation_id,
+    p_contact_id,
+    p_alert_date,
+    p_channel,
+    p_status,
+    p_provider_response,
+    now()
+  )
+  on conflict (obligation_id, contact_id, alert_date, channel)
+  do update set
+    status = excluded.status,
+    provider_response = excluded.provider_response,
+    sent_at = now();
+end;
+$$;
+
+revoke all on function public.tax_record_notification(uuid, uuid, date, text, text, jsonb)
+from public, anon, authenticated;
+grant execute on function public.tax_record_notification(uuid, uuid, date, text, text, jsonb)
+to service_role;
+
+-- ---------------------------------------------------------------------------
+-- Seguridad RLS para el frontend
+-- ---------------------------------------------------------------------------
+alter table public.tax_calendar_access enable row level security;
+alter table public.tax_countries enable row level security;
+alter table public.tax_obligations enable row level security;
+alter table public.tax_contacts enable row level security;
+alter table public.tax_notification_log enable row level security;
+
+revoke all on table public.tax_calendar_access from anon, authenticated;
+revoke all on table public.tax_notification_log from anon, authenticated;
+
+grant select on table public.tax_countries to authenticated;
+grant select, insert, update on table public.tax_obligations to authenticated;
+grant select, insert, update on table public.tax_contacts to authenticated;
+
+drop policy if exists tax_countries_authorized_read on public.tax_countries;
+create policy tax_countries_authorized_read
+on public.tax_countries for select
+to authenticated
+using (public.has_tax_calendar_access());
+
+drop policy if exists tax_obligations_authorized_read on public.tax_obligations;
+create policy tax_obligations_authorized_read
+on public.tax_obligations for select
+to authenticated
+using (public.has_tax_calendar_access());
+
+drop policy if exists tax_obligations_authorized_insert on public.tax_obligations;
+create policy tax_obligations_authorized_insert
+on public.tax_obligations for insert
+to authenticated
+with check (public.has_tax_calendar_access());
+
+drop policy if exists tax_obligations_authorized_update on public.tax_obligations;
+create policy tax_obligations_authorized_update
+on public.tax_obligations for update
+to authenticated
+using (public.has_tax_calendar_access())
+with check (public.has_tax_calendar_access());
+
+drop policy if exists tax_contacts_authorized_read on public.tax_contacts;
+create policy tax_contacts_authorized_read
+on public.tax_contacts for select
+to authenticated
+using (public.has_tax_calendar_access());
+
+drop policy if exists tax_contacts_authorized_insert on public.tax_contacts;
+create policy tax_contacts_authorized_insert
+on public.tax_contacts for insert
+to authenticated
+with check (public.has_tax_calendar_access());
+
+drop policy if exists tax_contacts_authorized_update on public.tax_contacts;
+create policy tax_contacts_authorized_update
+on public.tax_contacts for update
+to authenticated
+using (public.has_tax_calendar_access())
+with check (public.has_tax_calendar_access());
+
+-- ---------------------------------------------------------------------------
+-- Usuarios autorizados iniciales
+-- ---------------------------------------------------------------------------
+insert into public.tax_calendar_access (email)
+values
+  ('ethen@gomezleemarketing.com'),
+  ('iaracena@gomezleemarketing.com'),
+  ('lmatos@gomezleemarketing.com'),
+  ('asrodriguez@gomezleemarketing.com')
+on conflict (email) do update
+set active = true,
+    updated_at = now();
+
+-- ---------------------------------------------------------------------------
+-- Contactos iniciales
+-- Los números de WhatsApp quedan en formato internacional, sin el signo +.
+-- ---------------------------------------------------------------------------
+with contact_data(country_name, full_name, email, whatsapp_number, job_title, area) as (
+  values
+  ('Guatemala', 'Narcisa Yessenia Barrera Godoy', 'administrativoguatemala2@gomezleemarketing.com', '50255581600', 'Coordinador Administrativo', 'admin'),
+  ('República Dominicana', 'Erika Benitez', 'administrativord@gomezleemarketing.com', '18099662004', 'Coordinador Administrativo', 'admin'),
+  ('Honduras', 'Bessy Calix Pineda', 'administrativohonduras@gomezleemarketing.com', '50495890865', 'Coordinador Administrativo', 'admin'),
+  ('Colombia', 'Natalia Casas Avella', 'administrativocolombia@gomezleemarketing.com', '573137702391', 'Coordinador Administrativo', 'admin'),
+  ('Costa Rica', 'Fernanda Céspedes Vargas', 'admincr@gomezleemarketing.com', '50686236444', 'Coordinador Administrativo', 'admin'),
+  ('Nicaragua', 'Angie Chavez Silva', 'administrativonicaragua@gomezleemarketing.com', '50585263292', 'Coordinador Administrativo', 'admin'),
+  ('Panamá', 'Jheysana Garaban Quintero', 'administrativopty2@gomezleemarketing.com', '50764548936', 'Coordinador Administrativo', 'admin'),
+  ('República Dominicana', 'Adrianita Gonzalez Figueroa', 'agonzalez@gomezleemarketing.com', '18094328347', 'Aux. Administrativo', 'admin'),
+  ('El Salvador', 'Noemi Elizabeth Mena Medina', 'nmena02@gomezleemarketing.com', '50378102952', 'Aux. Administrativo', 'admin'),
+  ('Nicaragua', 'Estefani Orozco Davila', 'administrativo@gomezleemarketing.com', '50585306316', 'Coordinador Administrativo', 'admin'),
+  ('Panamá', 'Carlos Paredes Garcia', 'cparedes@gomezleemarketing.com', '5073975475', 'Asistente Administrativo', 'admin'),
+  ('Colombia', 'Lady Perdomo Suarez', 'administrativocolombia2@gomezleemarketing.com', '573222062462', 'Coordinador Administrativo', 'admin'),
+  ('Guatemala', 'Carmen Estela Sierra Arias', 'administrativoguatemala@gomezleemarketing.com', '50258469211', 'Coordinador Administrativo', 'admin'),
+  ('Guatemala', 'Shirley Velásquez González', 'administrativoguatemala3@gomezleemarketing.com', '50237727117', 'Coordinador Administrativo', 'admin'),
+  ('Nicaragua', 'Seyling Lissamary Zambrana Reyes', 'auxiliaradmonnic@gomezleemarketing.com', '50584241616', 'Coordinador Administrativo', 'admin'),
+  ('Regional', 'Ada Rodríguez', 'asrodriguez@gomezleemarketing.com', '50233335008', 'Coordinador Regional Administrativo', 'regional'),
+  ('Regional', 'Zoeya Salomon Imbert', 'zsalomon@gomezleemarketing.com', '18293874206', 'Coordinador Regional Administrativo', 'regional'),
+  ('Regional', 'Brayan Alexander Licona Oseguera', 'conciliaciones@gomezleemarketing.com', '50432077484', 'Coordinador Administrativo', 'regional'),
+  ('Regional', 'Viviana Páramo Gonzalez', 'vparamo@gomezleemarketing.com', '573105474049', 'Subgerente Administrativo Regional', 'regional'),
+  ('Regional', 'Mati Soto Valenzuela', 'msoto@gomezleemarketing.com', '18094037571', 'Nómina Regional', 'nomina'),
+  ('Regional', 'Iveth Herrera', 'iherrera@gomezleemarketing.com', '50376373732', 'Nómina Regional', 'nomina')
+)
+insert into public.tax_contacts (
+  country_id,
+  full_name,
+  email,
+  whatsapp_number,
+  job_title,
+  area,
+  email_enabled,
+  whatsapp_enabled
+)
+select
+  country.id,
+  data.full_name,
+  lower(data.email),
+  data.whatsapp_number,
+  data.job_title,
+  data.area,
+  true,
+  true
+from contact_data data
+join public.tax_countries country on country.name = data.country_name
+on conflict do nothing;
+
+-- ---------------------------------------------------------------------------
+-- Migración de las 294 obligaciones históricas del calendario 2026
+-- ---------------------------------------------------------------------------
+with obligation_data(due_date, description, category, country_name) as (
+  values
+  ('2026-01-02'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-01-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-01-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-01-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-01-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-01-12'::date, 'Puerto Rico: IVU Impuestos sobre ventas y uso)', 'admin', 'Puerto Rico'),
+  ('2026-01-14'::date, 'Panamá: IVA / Municipio', 'admin', 'Panamá'),
+  ('2026-01-14'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
+  ('2026-01-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-01-14'::date, 'HN: INFOP', 'nomina', 'Honduras'),
+  ('2026-01-14'::date, 'NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Nicaragua'),
+  ('2026-01-15'::date, 'NICARAGUA: INSS e INATEC', 'nomina', 'Nicaragua'),
+  ('2026-01-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
+  ('2026-01-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
+  ('2026-01-17'::date, 'Trinidad: Value Aded tax (Vat)', 'admin', 'Trinidad y Tobago'),
+  ('2026-01-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-01-21'::date, 'COL: Retencion en la fuente', 'admin', 'Colombia'),
+  ('2026-01-21'::date, 'COL: IVA', 'admin', 'Colombia'),
+  ('2026-01-21'::date, 'HN: IHSS y RAP', 'nomina', 'Honduras'),
+  ('2026-01-22'::date, 'Nicaragua Paga Matricula 2024', 'admin', 'Nicaragua'),
+  ('2026-01-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-01-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-01-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-01-29'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
+  ('2026-01-30'::date, 'Guatemala: IVA General; IVA Facturas Especiales; ISO (Anual)', 'admin', 'Guatemala'),
+  ('2026-01-30'::date, 'Puerto Rico: Formularios Anuales (W-2, 1099, Reconciliaciones patronales)', 'nomina', 'Puerto Rico'),
+  ('2026-02-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-02-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-02-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-02-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-02-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-02-12'::date, 'Panamá: IVA   / NICARAGUA: INSS e INATEC', 'nomina', 'Panamá'),
+  ('2026-02-12'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-02-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-02-13'::date, '- Guatemala: Impuestos de Retenciones /', 'admin', 'Guatemala'),
+  ('2026-02-13'::date, '- NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Nicaragua'),
+  ('2026-02-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-02-19'::date, 'COL: Retencion fuente (Ene)', 'admin', 'Colombia'),
+  ('2026-02-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-02-20'::date, 'COL: ICA BIM 6', 'admin', 'Colombia'),
+  ('2026-02-23'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-02-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-02-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-02-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-02-26'::date, 'COL: ICA Anual 2024', 'admin', 'Colombia'),
+  ('2026-02-26'::date, 'Nicaragua-Pago de IR Anual', 'admin', 'Nicaragua'),
+  ('2026-02-27'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
+  ('2026-02-27'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-03-02'::date, 'Jamaica: Anual Return and beneficial ownership', 'admin', 'Jamaica'),
+  ('2026-03-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-03-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-03-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-03-07'::date, 'Jamaica: Anual Income Tax (1st Installment)', 'nomina', 'Jamaica'),
+  ('2026-03-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-03-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-03-12'::date, 'Panamá: IVA / NICARAGUA: INSS e INATEC', 'nomina', 'Panamá'),
+  ('2026-03-12'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-03-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-03-13'::date, 'Guatemala: Impuestos de Retenciones / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Guatemala'),
+  ('2026-03-16'::date, 'MX: Liquidaciones al IMSS e INFONAVIT', 'nomina', 'México'),
+  ('2026-03-16'::date, 'MX: Impuesto Sobre nóminas CDMX', 'nomina', 'México'),
+  ('2026-03-17'::date, 'Trinidad: Value Aded tax (Vat)', 'admin', 'Trinidad y Tobago'),
+  ('2026-03-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-03-19'::date, 'COL: Retencion fuente (Feb)', 'admin', 'Colombia'),
+  ('2026-03-19'::date, 'COL:IVA', 'admin', 'Colombia'),
+  ('2026-03-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-03-20'::date, 'COL: Rete Ica Bimestre 1 (Ene-Feb)', 'admin', 'Colombia'),
+  ('2026-03-23'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-03-24'::date, 'MX: Retenciones de ISR e IVA', 'admin', 'México'),
+  ('2026-03-26'::date, 'Costa Rica: RENTA 2023, INS IITrimestre', 'nomina', 'Costa Rica'),
+  ('2026-03-27'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
+  ('2026-03-29'::date, 'Panamá: Declaracion de renta', 'admin', 'Panamá'),
+  ('2026-04-03'::date, 'COL: ICA 1(Ene-Feb)', 'admin', 'Colombia'),
+  ('2026-04-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-04-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-04-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-04-07'::date, 'Puerto Rico: Planilla de Contribucion sobre Ingresos', 'admin', 'Puerto Rico'),
+  ('2026-04-07'::date, 'Puerto Rico: Quarterly Estimated Tax', 'admin', 'Puerto Rico'),
+  ('2026-04-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-04-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR       / NICARAGUA: INSS e INATEC', 'nomina', 'Honduras'),
+  ('2026-04-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-04-13'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
+  ('2026-04-14'::date, 'Panamá: IVA / Municipio  / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Panamá'),
+  ('2026-04-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-04-16'::date, 'SEMANA SANTA', 'admin', 'Regional'),
+  ('2026-04-16'::date, 'MX: Liquidaciones al IMSS e INFONAVIT', 'nomina', 'México'),
+  ('2026-04-16'::date, 'MX: Impuesto Sobre nóminas CDMX', 'nomina', 'México'),
+  ('2026-04-17'::date, 'SEMANA SANTA', 'admin', 'Regional'),
+  ('2026-04-18'::date, 'SEMANA SANTA', 'admin', 'Regional'),
+  ('2026-04-20'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-04-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-04-21'::date, 'COL: Retencion fuente (Marzo) HN: RAP', 'nomina', 'Colombia'),
+  ('2026-04-23'::date, 'MX: Retenciones de ISR e IVA', 'admin', 'México'),
+  ('2026-04-29'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-04-29'::date, 'Trinidad: Anual Income Tax Return', 'admin', 'Trinidad y Tobago'),
+  ('2026-05-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-05-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-05-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-05-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-05-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-05-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-05-13'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
+  ('2026-05-14'::date, 'Panamá: IVA / Municipio  / NICARAGUA: INSS e INATEC / NICARAGUA: IMPUESTO IMI ALCALDIA', 'nomina', 'Panamá'),
+  ('2026-05-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-05-16'::date, 'MX:  Liquidaciones al IMSS e INFONAVIT', 'nomina', 'México'),
+  ('2026-05-16'::date, 'MX: Impuesto Sobre nóminas CDMX', 'nomina', 'México'),
+  ('2026-05-17'::date, 'Trinidad: Value Aded tax (Vat)', 'admin', 'Trinidad y Tobago'),
+  ('2026-05-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-05-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-05-20'::date, 'COL: Renta Anual (01 cuota)', 'admin', 'Colombia'),
+  ('2026-05-20'::date, 'COL: Iva (Ene-Abr)', 'admin', 'Colombia'),
+  ('2026-05-20'::date, 'COL: Retencion fuente (Abril)', 'admin', 'Colombia'),
+  ('2026-05-21'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-05-22'::date, 'COL: ReteIca Bimestre 2 (Mar-Abr)', 'admin', 'Colombia'),
+  ('2026-05-22'::date, 'MX: Retenciones de ISR e IVA', 'admin', 'México'),
+  ('2026-05-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-05-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-05-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-05-29'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
+  ('2026-06-01'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-06-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-06-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-06-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-06-07'::date, 'Jamaica: Anual Income Tax (2nd Installment)', 'nomina', 'Jamaica'),
+  ('2026-06-07'::date, 'Puerto Rico: Qarterly Estimated Tax', 'admin', 'Puerto Rico'),
+  ('2026-06-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-06-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-06-11'::date, 'Panamá: IVA / Municipio  / NICARAGUA: INSS e INATEC', 'nomina', 'Panamá'),
+  ('2026-06-11'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-06-12'::date, 'Guatemala: Impuestos de Retenciones /  NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Guatemala'),
+  ('2026-06-12'::date, 'COL: ICA 2(Mar-Abr)', 'admin', 'Colombia'),
+  ('2026-06-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-06-12'::date, 'ESV: IVA, Retencion en la fuente, AFP Crecer, AFP Confia', 'nomina', 'El Salvador'),
+  ('2026-06-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
+  ('2026-06-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
+  ('2026-06-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-06-19'::date, 'COL: Retencion fuente (May)', 'admin', 'Colombia'),
+  ('2026-06-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-06-22'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-06-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-06-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-06-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-06-29'::date, 'Panamá: Seguridad social / 1ra pardida de ISR', 'admin', 'Panamá'),
+  ('2026-06-29'::date, 'CostaRica: 1er anticipo de Renta, INS IIIer trimestre', 'nomina', 'Costa Rica'),
+  ('2026-06-29'::date, 'TT: Pago Estimada de renta Q1 2025', 'admin', 'Trinidad y Tobago'),
+  ('2026-06-30'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-07-03'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-07-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-07-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-07-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-07-07'::date, 'Puerto Rico: Patente Municipal', 'admin', 'Puerto Rico'),
+  ('2026-07-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-07-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-07-13'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
+  ('2026-07-14'::date, 'Panamá: IVA / Municipio / Tasa Unica  / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Panamá'),
+  ('2026-07-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-07-14'::date, 'ESV: IVA, Retencion en la fuente, AFP Crecer, AFP Confia', 'nomina', 'El Salvador'),
+  ('2026-07-16'::date, 'NICARAGUA: INSS e INATECI', 'nomina', 'Nicaragua'),
+  ('2026-07-16'::date, 'MX: Impuesto Sobre NóminasIMSS, SAR, INFONAVIT', 'nomina', 'México'),
+  ('2026-07-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
+  ('2026-07-17'::date, 'COL: ReteIca Bimestre 3(May-Jun)', 'admin', 'Colombia'),
+  ('2026-07-17'::date, 'COL: Retencion fuente (Jun)', 'admin', 'Colombia'),
+  ('2026-07-17'::date, 'COL: Renta Anual (02 cuota)', 'admin', 'Colombia'),
+  ('2026-07-17'::date, 'Trinidad: Value Added Tax', 'admin', 'Trinidad y Tobago'),
+  ('2026-07-20'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-07-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-07-21'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-07-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-07-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-07-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-07-29'::date, 'Panamá: Seguridad social / Planilla 03', 'admin', 'Panamá'),
+  ('2026-07-29'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-08-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-08-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-08-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-08-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-08-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-08-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-08-13'::date, 'Panamá: IVA / Municipio / NICARAGUA: INSS e INATEC', 'nomina', 'Panamá'),
+  ('2026-08-13'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
+  ('2026-08-13'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-08-14'::date, 'COL: ICA 3(May-Jun) / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Colombia'),
+  ('2026-08-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
+  ('2026-08-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
+  ('2026-08-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-08-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-08-21'::date, 'COL: Retencion fuente (Jul)   HN: RAP', 'nomina', 'Colombia'),
+  ('2026-08-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-08-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-08-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-08-28'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
+  ('2026-08-31'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-09-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-09-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-09-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-09-07'::date, 'Jamaica: Anual Income Tax (3rd Installment)', 'nomina', 'Jamaica'),
+  ('2026-09-07'::date, 'Puerto Rico: Quarterly Estimated Tax', 'admin', 'Puerto Rico'),
+  ('2026-09-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-09-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-09-10'::date, 'NICARAGUA: INSS e INATEC', 'nomina', 'Nicaragua'),
+  ('2026-09-11'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
+  ('2026-09-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-09-14'::date, 'Panamá: IVA / Municipio  / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Panamá'),
+  ('2026-09-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-09-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
+  ('2026-09-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
+  ('2026-09-17'::date, 'COL: Iva (May-Ago)', 'admin', 'Colombia'),
+  ('2026-09-17'::date, 'COL: Retencion Fuente (Ago)', 'admin', 'Colombia'),
+  ('2026-09-17'::date, 'Trinidad: Value added Tax', 'admin', 'Trinidad y Tobago'),
+  ('2026-09-18'::date, 'COL: ReteIca Bimestre 4(Jul-Ago)', 'admin', 'Colombia'),
+  ('2026-09-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-09-21'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-09-21'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-09-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-09-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-09-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-09-29'::date, 'Panamá: Seguridad social / 2da pardida de ISR', 'admin', 'Panamá'),
+  ('2026-09-29'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-09-29'::date, 'Costa Rica: II anticipo de Renta IVtrimestre del INS', 'nomina', 'Costa Rica'),
+  ('2026-09-29'::date, 'Trinidad: Quarterly Installment Payments', 'nomina', 'Trinidad y Tobago'),
+  ('2026-10-02'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-10-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-10-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-10-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-10-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-10-09'::date, 'COL: ICA 4(Jul-Ago)', 'admin', 'Colombia'),
+  ('2026-10-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-10-13'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
+  ('2026-10-14'::date, 'Panamá: IVA / Municipio / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Panamá'),
+  ('2026-10-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-10-15'::date, 'NICARAGUA: INSS e INATEC', 'nomina', 'Nicaragua'),
+  ('2026-10-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
+  ('2026-10-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
+  ('2026-10-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-10-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-10-20'::date, 'COL: Retencion fuente (Sep)', 'admin', 'Colombia'),
+  ('2026-10-21'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-10-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-10-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-10-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-10-29'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
+  ('2026-10-30'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-11-05'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-11-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-11-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-11-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-11-09'::date, 'HN: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-11-12'::date, 'Panamá: IVA / Municipio  / NICARAGUA: INSS e INATEC', 'nomina', 'Panamá'),
+  ('2026-11-12'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-11-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-11-13'::date, 'Guatemala: Impuestos de Retenciones / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Guatemala'),
+  ('2026-11-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
+  ('2026-11-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
+  ('2026-11-17'::date, 'Trinidad: Value Aded tax (Vat)', 'admin', 'Trinidad y Tobago'),
+  ('2026-11-19'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-11-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-11-20'::date, 'COL: ReteIca Bimestre 5(Sep-Oct)', 'admin', 'Colombia'),
+  ('2026-11-23'::date, 'COL: Retencion Fuente (Oct)', 'admin', 'Colombia'),
+  ('2026-11-23'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-11-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-11-23'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-11-23'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-11-27'::date, 'Panamá: Seguridad social', 'admin', 'Panamá'),
+  ('2026-11-30'::date, 'COL: Retencion Fuente (Oct)', 'admin', 'Colombia'),
+  ('2026-11-30'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-11-30'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-11-30'::date, 'MX: Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-11-30'::date, 'MX: IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-11-30'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-12-04'::date, 'Nicaragua-Pago de DGI', 'admin', 'Nicaragua'),
+  ('2026-12-06'::date, 'Jamaica: GCT Monthly Statutory Deductions', 'nomina', 'Jamaica'),
+  ('2026-12-07'::date, 'Trinidad: PAYE, NIS, and Health Surcharge', 'nomina', 'Trinidad y Tobago'),
+  ('2026-12-07'::date, 'Jamaica: Anual Income Tax (4th Installment)', 'nomina', 'Jamaica'),
+  ('2026-12-07'::date, 'Puerto Rico: Nomina y Retenciones Patronales', 'nomina', 'Puerto Rico'),
+  ('2026-12-09'::date, 'Honduras: ISV, Ret 12.5%, Ret 1%, ISR', 'admin', 'Honduras'),
+  ('2026-12-10'::date, 'NICARAGUA: INSS e INATEC', 'nomina', 'Nicaragua'),
+  ('2026-12-11'::date, 'Guatemala: Impuestos de Retenciones', 'admin', 'Guatemala'),
+  ('2026-12-11'::date, 'COL: ICA 5(Sep-Oct)', 'admin', 'Colombia'),
+  ('2026-12-12'::date, 'Puerto Rico: IVU Impuesto sobre ventas y uso', 'admin', 'Puerto Rico'),
+  ('2026-12-14'::date, 'Panamá: IVA / Municipio / NICARAGUA: IMPUESTO IMI ALCALDIA', 'admin', 'Panamá'),
+  ('2026-12-14'::date, 'Costa Rica:IVA, Rete fuente y CCSS', 'nomina', 'Costa Rica'),
+  ('2026-12-16'::date, 'MX: IMSS, SAR, INFONAVIT', 'nomina', 'México'),
+  ('2026-12-16'::date, 'MX: Impuesto Sobre Nóminas', 'nomina', 'México'),
+  ('2026-12-18'::date, 'COL: Retencion Fuente (Nov)', 'admin', 'Colombia'),
+  ('2026-12-20'::date, 'HN: IHSS', 'nomina', 'Honduras'),
+  ('2026-12-21'::date, 'Guatemala: IGSS', 'nomina', 'Guatemala'),
+  ('2026-12-21'::date, 'HN: RAP', 'nomina', 'Honduras'),
+  ('2026-12-23'::date, 'MX: Retenciones de ISR por sueldos', 'admin', 'México'),
+  ('2026-12-23'::date, 'MX;  Retenciones de ISR por honorarios y arrendamiento', 'admin', 'México'),
+  ('2026-12-23'::date, 'MX:  IVA a cargo (a favor)', 'admin', 'México'),
+  ('2026-12-29'::date, 'Panamá: Seguridad social / 3ra pardida de ISR', 'admin', 'Panamá'),
+  ('2026-12-29'::date, 'Guatemala: IVA General; IVA Facturas Especiales;', 'admin', 'Guatemala'),
+  ('2026-12-29'::date, 'Costa Rica: III anticipo de Renta, Ier trimestre 2026 INS', 'nomina', 'Costa Rica'),
+  ('2026-12-30'::date, 'Trinidad: Quarterly Installment Payment', 'nomina', 'Trinidad y Tobago')
+)
+insert into public.tax_obligations (
+  due_date,
+  description,
+  category,
+  country_id,
+  source,
+  is_historical
+)
+select
+  data.due_date,
+  data.description,
+  data.category,
+  country.id,
+  'excel_2026',
+  true
+from obligation_data data
+join public.tax_countries country on country.name = data.country_name
+on conflict do nothing;
+
+commit;
+
+-- ---------------------------------------------------------------------------
+-- Operaciones administrativas frecuentes
+-- ---------------------------------------------------------------------------
+-- Agregar/reactivar acceso:
+-- insert into public.tax_calendar_access (email, full_name)
+-- values ('nuevo@gomezleemarketing.com', 'Nombre Apellido')
+-- on conflict (email) do update set active = true, full_name = excluded.full_name;
+
+-- Quitar acceso sin borrar historial:
+-- update public.tax_calendar_access
+-- set active = false
+-- where email = 'persona@gomezleemarketing.com';
+
+-- Prueba de recordatorios de una fecha:
+-- select * from public.tax_due_reminders('2026-07-24'::date);
@@ -0,0 +1,21 @@
+{
+  "compilerOptions": {
+    "target": "ES2022",
+    "useDefineForClassFields": true,
+    "lib": ["ES2022", "DOM", "DOM.Iterable"],
+    "allowJs": false,
+    "skipLibCheck": true,
+    "esModuleInterop": true,
+    "allowSyntheticDefaultImports": true,
+    "strict": true,
+    "forceConsistentCasingInFileNames": true,
+    "module": "ESNext",
+    "moduleResolution": "Bundler",
+    "resolveJsonModule": true,
+    "isolatedModules": true,
+    "noEmit": true,
+    "jsx": "react-jsx",
+    "types": ["vite/client"]
+  },
+  "include": ["src", "vite.config.ts", "eslint.config.js"]
+}
@@ -0,0 +1,8 @@
+import tailwindcss from "@tailwindcss/vite";
+import react from "@vitejs/plugin-react";
+import { defineConfig } from "vite";
+
+export default defineConfig({
+  base: "/calendario-impuestos/",
+  plugins: [react(), tailwindcss()],
+});