feat(ADM-018): completed feature

project/migrations/023_tax_rates.js

@@ -0,0 +1,27 @@
+/**
+ * Migration 023: Tax rates configuration.
+ * Stores configurable tax rates per category.
+ */
+exports.up = async (pgm) => {
+  pgm.sql(`
+    CREATE TABLE IF NOT EXISTS tax_rates (
+      id uuid PRIMARY KEY DEFAULT gen_random_uuid(),
+      name VARCHAR(40) NOT NULL,
+      rate_percent NUMERIC(5,2) NOT NULL,
+      country VARCHAR(2) NOT NULL DEFAULT 'ES',
+      applies_to VARCHAR(20) NOT NULL DEFAULT 'general',
+      active BOOLEAN NOT NULL DEFAULT true,
+      created_at TIMESTAMPTZ NOT NULL DEFAULT NOW()
+    );
+
+    INSERT INTO tax_rates (name, rate_percent, country, applies_to, active) VALUES
+      ('IVA General', 21.0, 'ES', 'general', true),
+      ('IVA Reducido', 10.0, 'ES', 'reduced', true),
+      ('IVA Superreducido', 4.0, 'ES', 'super-reduced', true)
+    ON CONFLICT DO NOTHING;
+  `);
+};
+
+exports.down = async (pgm) => {
+  pgm.sql('DROP TABLE IF EXISTS tax_rates');
+};