# F-073 — Implementer evidence: Activate/deactivate VAT types in admin tax rates page

## Problem

The `/tax-rates` page required entering inline edit mode (click ✏️ RowActions → change dropdown → save) just to toggle the active/inactive state of a VAT type. This was cumbersome UX for a simple binary toggle.

## Changes

`project/apps/admin/src/app/(dashboard)/tax-rates/page.tsx`:
- Added `toggling` state (`Record<string, boolean>`) to track in-flight toggle API calls
- Added `toggleActive(id, newActive)` async function that calls `taxApi.update(id, { active: newActive })` and optimistically updates local state
- Replaced the badge-only display in the "Estado" column with a **pill-style toggle switch**:
  - Green (`bg-green-500`) when active, gray (`bg-gray-300`) when inactive
  - Animated white circle slides left/right
  - Loading spinner (`animate-pulse`) while API call is in flight
  - `focus:ring-2` for keyboard accessibility
  - `disabled` when `toggling[r.id]` or `saving`
- Existing inline edit mode (for name/rate changes) is preserved as-is

## Verification

- `npx tsc --noEmit` admin — exit 0 ✅
- `npx eslint` on changed file — exit 0 ✅
- `./scripts/verify.sh` — exit 0 ✅

## Files touched

```
project/apps/admin/src/app/(dashboard)/tax-rates/page.tsx   (modified)
work/artifacts/F-073/implementer.md                          (this file)
```
