feat(F-073): completed feature

work/artifacts/F-073/implementer.md

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+# 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)
+```