diff --git a/ddl/20-core-catalogs.sql b/ddl/20-core-catalogs.sql
new file mode 100644
index 0000000..976825b
--- /dev/null
+++ b/ddl/20-core-catalogs.sql
@@ -0,0 +1,467 @@
+-- =============================================================
+-- ARCHIVO: 20-core-catalogs.sql
+-- DESCRIPCION: Catalogos maestros - paises, estados, monedas, UoM
+-- VERSION: 1.0.0
+-- PROYECTO: ERP-Core V2
+-- FECHA: 2026-01-18
+-- =============================================================
+
+-- =====================
+-- SCHEMA: core (si no existe)
+-- =====================
+CREATE SCHEMA IF NOT EXISTS core;
+
+-- =====================
+-- TABLA: countries
+-- Paises ISO 3166-1
+-- =====================
+CREATE TABLE IF NOT EXISTS core.countries (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    code VARCHAR(2) NOT NULL UNIQUE,  -- ISO 3166-1 alpha-2
+    code_alpha3 VARCHAR(3),           -- ISO 3166-1 alpha-3
+    name VARCHAR(255) NOT NULL,
+    phone_code VARCHAR(10),
+    currency_code VARCHAR(3),         -- Default currency
+
+    created_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP
+);
+
+CREATE INDEX IF NOT EXISTS idx_countries_code ON core.countries(code);
+CREATE INDEX IF NOT EXISTS idx_countries_name ON core.countries(name);
+
+COMMENT ON TABLE core.countries IS 'Catalogo de paises ISO 3166-1';
+
+-- =====================
+-- TABLA: states
+-- Estados/Provincias/Regiones
+-- =====================
+CREATE TABLE IF NOT EXISTS core.states (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    country_id UUID NOT NULL REFERENCES core.countries(id) ON DELETE CASCADE,
+    code VARCHAR(10) NOT NULL,        -- Codigo del estado (ej: JAL, NL, QRO)
+    name VARCHAR(255) NOT NULL,
+
+    -- Datos adicionales
+    timezone VARCHAR(50),             -- Zona horaria predominante
+    is_active BOOLEAN DEFAULT TRUE,
+
+    created_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
+    updated_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
+
+    UNIQUE(country_id, code)
+);
+
+CREATE INDEX IF NOT EXISTS idx_states_country ON core.states(country_id);
+CREATE INDEX IF NOT EXISTS idx_states_code ON core.states(code);
+CREATE INDEX IF NOT EXISTS idx_states_active ON core.states(is_active) WHERE is_active = TRUE;
+
+COMMENT ON TABLE core.states IS 'Catalogo de estados/provincias/regiones por pais';
+
+-- =====================
+-- TABLA: currencies
+-- Monedas ISO 4217
+-- =====================
+CREATE TABLE IF NOT EXISTS core.currencies (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    code VARCHAR(3) NOT NULL UNIQUE,  -- ISO 4217
+    name VARCHAR(100) NOT NULL,
+    symbol VARCHAR(10) NOT NULL,
+    decimals INTEGER NOT NULL DEFAULT 2,
+    rounding DECIMAL(12, 6) DEFAULT 0.01,
+    active BOOLEAN DEFAULT TRUE,
+
+    created_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP
+);
+
+CREATE INDEX IF NOT EXISTS idx_currencies_code ON core.currencies(code);
+CREATE INDEX IF NOT EXISTS idx_currencies_active ON core.currencies(active) WHERE active = TRUE;
+
+COMMENT ON TABLE core.currencies IS 'Catalogo de monedas ISO 4217';
+
+-- =====================
+-- TABLA: currency_rates
+-- Tipos de cambio historicos
+-- =====================
+CREATE TABLE IF NOT EXISTS core.currency_rates (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID REFERENCES auth.tenants(id) ON DELETE CASCADE,  -- NULL = global
+
+    from_currency_id UUID NOT NULL REFERENCES core.currencies(id),
+    to_currency_id UUID NOT NULL REFERENCES core.currencies(id),
+
+    rate DECIMAL(18, 8) NOT NULL,     -- Tipo de cambio
+    rate_date DATE NOT NULL,          -- Fecha del tipo de cambio
+
+    -- Fuente del tipo de cambio
+    source VARCHAR(50) DEFAULT 'manual',  -- manual, banxico, xe, openexchange
+
+    created_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
+    created_by UUID REFERENCES auth.users(id),
+
+    UNIQUE(tenant_id, from_currency_id, to_currency_id, rate_date)
+);
+
+CREATE INDEX IF NOT EXISTS idx_currency_rates_tenant ON core.currency_rates(tenant_id);
+CREATE INDEX IF NOT EXISTS idx_currency_rates_from ON core.currency_rates(from_currency_id);
+CREATE INDEX IF NOT EXISTS idx_currency_rates_to ON core.currency_rates(to_currency_id);
+CREATE INDEX IF NOT EXISTS idx_currency_rates_date ON core.currency_rates(rate_date DESC);
+CREATE INDEX IF NOT EXISTS idx_currency_rates_lookup ON core.currency_rates(from_currency_id, to_currency_id, rate_date DESC);
+
+COMMENT ON TABLE core.currency_rates IS 'Historico de tipos de cambio entre monedas';
+
+-- =====================
+-- TABLA: uom_categories
+-- Categorias de unidades de medida
+-- =====================
+CREATE TABLE IF NOT EXISTS core.uom_categories (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID REFERENCES auth.tenants(id) ON DELETE CASCADE,  -- NULL = global
+
+    name VARCHAR(100) NOT NULL,
+    description TEXT,
+
+    created_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
+    updated_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
+
+    UNIQUE(tenant_id, name)
+);
+
+CREATE INDEX IF NOT EXISTS idx_uom_categories_tenant ON core.uom_categories(tenant_id);
+
+COMMENT ON TABLE core.uom_categories IS 'Categorias de unidades de medida (peso, volumen, longitud, etc.)';
+
+-- =====================
+-- TABLA: uom
+-- Unidades de medida
+-- =====================
+CREATE TABLE IF NOT EXISTS core.uom (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID REFERENCES auth.tenants(id) ON DELETE CASCADE,  -- NULL = global
+    category_id UUID NOT NULL REFERENCES core.uom_categories(id) ON DELETE CASCADE,
+
+    name VARCHAR(100) NOT NULL,
+    symbol VARCHAR(20) NOT NULL,
+
+    -- Tipo: reference = unidad base de la categoria
+    uom_type VARCHAR(20) NOT NULL DEFAULT 'reference',  -- reference, bigger, smaller
+
+    -- Factor de conversion respecto a la unidad de referencia de la categoria
+    factor DECIMAL(18, 8) NOT NULL DEFAULT 1,
+    rounding DECIMAL(12, 6) DEFAULT 0.01,
+
+    is_active BOOLEAN DEFAULT TRUE,
+
+    created_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
+    updated_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
+
+    UNIQUE(tenant_id, category_id, name)
+);
+
+CREATE INDEX IF NOT EXISTS idx_uom_tenant ON core.uom(tenant_id);
+CREATE INDEX IF NOT EXISTS idx_uom_category ON core.uom(category_id);
+CREATE INDEX IF NOT EXISTS idx_uom_active ON core.uom(is_active) WHERE is_active = TRUE;
+
+COMMENT ON TABLE core.uom IS 'Unidades de medida con factores de conversion';
+
+-- =====================
+-- TABLA: product_categories
+-- Categorias jerarquicas de productos
+-- =====================
+CREATE TABLE IF NOT EXISTS core.product_categories (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL REFERENCES auth.tenants(id) ON DELETE CASCADE,
+    parent_id UUID REFERENCES core.product_categories(id) ON DELETE SET NULL,
+
+    code VARCHAR(50),
+    name VARCHAR(255) NOT NULL,
+    description TEXT,
+
+    -- Jerarquia
+    hierarchy_path TEXT,
+    hierarchy_level INTEGER DEFAULT 0,
+
+    -- Configuracion
+    is_active BOOLEAN DEFAULT TRUE,
+
+    created_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
+    updated_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
+    deleted_at TIMESTAMPTZ,
+
+    UNIQUE(tenant_id, code)
+);
+
+CREATE INDEX IF NOT EXISTS idx_product_categories_tenant ON core.product_categories(tenant_id);
+CREATE INDEX IF NOT EXISTS idx_product_categories_parent ON core.product_categories(parent_id);
+CREATE INDEX IF NOT EXISTS idx_product_categories_path ON core.product_categories(hierarchy_path);
+CREATE INDEX IF NOT EXISTS idx_product_categories_active ON core.product_categories(is_active) WHERE is_active = TRUE;
+
+COMMENT ON TABLE core.product_categories IS 'Categorias jerarquicas de productos';
+
+-- =====================
+-- TABLA: sequences
+-- Secuencias para numeracion automatica
+-- =====================
+CREATE TABLE IF NOT EXISTS core.sequences (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL REFERENCES auth.tenants(id) ON DELETE CASCADE,
+
+    code VARCHAR(50) NOT NULL,
+    name VARCHAR(255) NOT NULL,
+    description TEXT,
+
+    -- Formato
+    prefix VARCHAR(20),
+    suffix VARCHAR(20),
+    padding INTEGER DEFAULT 5,
+
+    -- Contador
+    next_number BIGINT DEFAULT 1,
+
+    -- Reset
+    reset_period VARCHAR(20) DEFAULT 'never',  -- never, daily, monthly, yearly
+    last_reset_at TIMESTAMPTZ,
+
+    is_active BOOLEAN DEFAULT TRUE,
+
+    created_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
+    updated_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
+
+    UNIQUE(tenant_id, code)
+);
+
+CREATE INDEX IF NOT EXISTS idx_sequences_tenant ON core.sequences(tenant_id);
+CREATE INDEX IF NOT EXISTS idx_sequences_code ON core.sequences(code);
+
+COMMENT ON TABLE core.sequences IS 'Secuencias para numeracion automatica de documentos';
+
+-- =====================
+-- TABLA: payment_terms
+-- Condiciones de pago
+-- =====================
+CREATE TABLE IF NOT EXISTS core.payment_terms (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL REFERENCES auth.tenants(id) ON DELETE CASCADE,
+
+    code VARCHAR(50) NOT NULL,
+    name VARCHAR(255) NOT NULL,
+    description TEXT,
+
+    -- Configuracion
+    is_immediate BOOLEAN DEFAULT FALSE,  -- Pago inmediato/contado
+
+    is_active BOOLEAN DEFAULT TRUE,
+
+    created_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
+    updated_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
+    deleted_at TIMESTAMPTZ,
+
+    UNIQUE(tenant_id, code)
+);
+
+CREATE INDEX IF NOT EXISTS idx_payment_terms_tenant ON core.payment_terms(tenant_id);
+CREATE INDEX IF NOT EXISTS idx_payment_terms_code ON core.payment_terms(code);
+
+-- =====================
+-- TABLA: payment_term_lines
+-- Lineas de condiciones de pago
+-- =====================
+CREATE TABLE IF NOT EXISTS core.payment_term_lines (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    payment_term_id UUID NOT NULL REFERENCES core.payment_terms(id) ON DELETE CASCADE,
+
+    sequence INTEGER DEFAULT 0,
+
+    line_type VARCHAR(20) NOT NULL DEFAULT 'balance',  -- percent, fixed, balance
+    value_percent DECIMAL(5, 2),                        -- Para type=percent
+    value_fixed DECIMAL(12, 2),                         -- Para type=fixed
+
+    days INTEGER DEFAULT 0,                             -- Dias para vencimiento
+    day_of_month INTEGER,                               -- Dia especifico del mes (1-31)
+
+    created_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP
+);
+
+CREATE INDEX IF NOT EXISTS idx_payment_term_lines_term ON core.payment_term_lines(payment_term_id);
+
+COMMENT ON TABLE core.payment_term_lines IS 'Lineas que componen una condicion de pago';
+
+-- =====================
+-- TABLA: discount_rules
+-- Reglas de descuento
+-- =====================
+CREATE TABLE IF NOT EXISTS core.discount_rules (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL REFERENCES auth.tenants(id) ON DELETE CASCADE,
+
+    code VARCHAR(50) NOT NULL,
+    name VARCHAR(255) NOT NULL,
+    description TEXT,
+
+    -- Tipo de descuento
+    discount_type VARCHAR(20) NOT NULL DEFAULT 'percent',  -- percent, fixed
+    value DECIMAL(12, 2) NOT NULL,
+
+    -- A que aplica
+    applies_to VARCHAR(30) DEFAULT 'all',  -- all, product, category, customer, order
+
+    -- Condiciones (JSONB para flexibilidad)
+    conditions JSONB DEFAULT '{}',
+    -- Ejemplo: {"min_qty": 10, "min_amount": 1000, "product_ids": [...]}
+
+    -- Vigencia
+    valid_from TIMESTAMPTZ,
+    valid_until TIMESTAMPTZ,
+
+    -- Prioridad (para resolver conflictos)
+    priority INTEGER DEFAULT 0,
+
+    is_active BOOLEAN DEFAULT TRUE,
+
+    created_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
+    updated_at TIMESTAMPTZ DEFAULT CURRENT_TIMESTAMP,
+    deleted_at TIMESTAMPTZ,
+
+    UNIQUE(tenant_id, code)
+);
+
+CREATE INDEX IF NOT EXISTS idx_discount_rules_tenant ON core.discount_rules(tenant_id);
+CREATE INDEX IF NOT EXISTS idx_discount_rules_code ON core.discount_rules(code);
+CREATE INDEX IF NOT EXISTS idx_discount_rules_active ON core.discount_rules(is_active) WHERE is_active = TRUE;
+CREATE INDEX IF NOT EXISTS idx_discount_rules_validity ON core.discount_rules(valid_from, valid_until);
+
+COMMENT ON TABLE core.discount_rules IS 'Reglas de descuento configurables';
+
+-- =====================
+-- RLS POLICIES
+-- =====================
+
+-- Currency rates: tenant isolation (NULL tenant = global, available to all)
+ALTER TABLE core.currency_rates ENABLE ROW LEVEL SECURITY;
+CREATE POLICY tenant_isolation_currency_rates ON core.currency_rates
+    USING (
+        tenant_id IS NULL OR
+        tenant_id = current_setting('app.current_tenant_id', true)::uuid
+    );
+
+-- UoM Categories: tenant isolation
+ALTER TABLE core.uom_categories ENABLE ROW LEVEL SECURITY;
+CREATE POLICY tenant_isolation_uom_categories ON core.uom_categories
+    USING (
+        tenant_id IS NULL OR
+        tenant_id = current_setting('app.current_tenant_id', true)::uuid
+    );
+
+-- UoM: tenant isolation
+ALTER TABLE core.uom ENABLE ROW LEVEL SECURITY;
+CREATE POLICY tenant_isolation_uom ON core.uom
+    USING (
+        tenant_id IS NULL OR
+        tenant_id = current_setting('app.current_tenant_id', true)::uuid
+    );
+
+-- Product Categories: tenant isolation
+ALTER TABLE core.product_categories ENABLE ROW LEVEL SECURITY;
+CREATE POLICY tenant_isolation_product_categories ON core.product_categories
+    USING (tenant_id = current_setting('app.current_tenant_id', true)::uuid);
+
+-- Sequences: tenant isolation
+ALTER TABLE core.sequences ENABLE ROW LEVEL SECURITY;
+CREATE POLICY tenant_isolation_sequences ON core.sequences
+    USING (tenant_id = current_setting('app.current_tenant_id', true)::uuid);
+
+-- Payment Terms: tenant isolation
+ALTER TABLE core.payment_terms ENABLE ROW LEVEL SECURITY;
+CREATE POLICY tenant_isolation_payment_terms ON core.payment_terms
+    USING (tenant_id = current_setting('app.current_tenant_id', true)::uuid);
+
+-- Discount Rules: tenant isolation
+ALTER TABLE core.discount_rules ENABLE ROW LEVEL SECURITY;
+CREATE POLICY tenant_isolation_discount_rules ON core.discount_rules
+    USING (tenant_id = current_setting('app.current_tenant_id', true)::uuid);
+
+-- =====================
+-- FUNCIONES DE UTILIDAD
+-- =====================
+
+-- Funcion para obtener tipo de cambio mas reciente
+CREATE OR REPLACE FUNCTION core.get_currency_rate(
+    p_from_currency VARCHAR(3),
+    p_to_currency VARCHAR(3),
+    p_date DATE DEFAULT CURRENT_DATE,
+    p_tenant_id UUID DEFAULT NULL
+)
+RETURNS DECIMAL(18, 8) AS $$
+DECLARE
+    v_rate DECIMAL(18, 8);
+BEGIN
+    -- Si son la misma moneda, retornar 1
+    IF p_from_currency = p_to_currency THEN
+        RETURN 1.0;
+    END IF;
+
+    -- Buscar tipo de cambio directo (mas reciente hasta la fecha dada)
+    SELECT cr.rate INTO v_rate
+    FROM core.currency_rates cr
+    JOIN core.currencies fc ON fc.id = cr.from_currency_id AND fc.code = p_from_currency
+    JOIN core.currencies tc ON tc.id = cr.to_currency_id AND tc.code = p_to_currency
+    WHERE cr.rate_date <= p_date
+      AND (cr.tenant_id IS NULL OR cr.tenant_id = p_tenant_id)
+    ORDER BY cr.rate_date DESC, cr.tenant_id DESC NULLS LAST
+    LIMIT 1;
+
+    IF v_rate IS NOT NULL THEN
+        RETURN v_rate;
+    END IF;
+
+    -- Buscar tipo de cambio inverso
+    SELECT 1.0 / cr.rate INTO v_rate
+    FROM core.currency_rates cr
+    JOIN core.currencies fc ON fc.id = cr.from_currency_id AND fc.code = p_to_currency
+    JOIN core.currencies tc ON tc.id = cr.to_currency_id AND tc.code = p_from_currency
+    WHERE cr.rate_date <= p_date
+      AND (cr.tenant_id IS NULL OR cr.tenant_id = p_tenant_id)
+    ORDER BY cr.rate_date DESC, cr.tenant_id DESC NULLS LAST
+    LIMIT 1;
+
+    RETURN v_rate;  -- NULL si no se encuentra
+END;
+$$ LANGUAGE plpgsql;
+
+-- Funcion para convertir cantidad entre UoM
+CREATE OR REPLACE FUNCTION core.convert_uom(
+    p_quantity DECIMAL,
+    p_from_uom_id UUID,
+    p_to_uom_id UUID
+)
+RETURNS DECIMAL(18, 8) AS $$
+DECLARE
+    v_from_factor DECIMAL(18, 8);
+    v_to_factor DECIMAL(18, 8);
+    v_from_category UUID;
+    v_to_category UUID;
+BEGIN
+    -- Si son la misma UoM, retornar la cantidad
+    IF p_from_uom_id = p_to_uom_id THEN
+        RETURN p_quantity;
+    END IF;
+
+    -- Obtener factores y categorias
+    SELECT factor, category_id INTO v_from_factor, v_from_category
+    FROM core.uom WHERE id = p_from_uom_id;
+
+    SELECT factor, category_id INTO v_to_factor, v_to_category
+    FROM core.uom WHERE id = p_to_uom_id;
+
+    -- Validar que sean de la misma categoria
+    IF v_from_category != v_to_category THEN
+        RAISE EXCEPTION 'Cannot convert between different UoM categories';
+    END IF;
+
+    -- Convertir: primero a unidad de referencia, luego a destino
+    RETURN p_quantity * v_from_factor / v_to_factor;
+END;
+$$ LANGUAGE plpgsql;
+
+-- =====================
+-- FIN DEL ARCHIVO
+-- =====================
diff --git a/seeds/dev/04-seed-catalogs.sql b/seeds/dev/04-seed-catalogs.sql
new file mode 100644
index 0000000..c411c87
--- /dev/null
+++ b/seeds/dev/04-seed-catalogs.sql
@@ -0,0 +1,259 @@
+-- =============================================================
+-- ARCHIVO: 04-seed-catalogs.sql
+-- DESCRIPCION: Datos semilla para catalogos maestros
+-- VERSION: 1.0.0
+-- PROYECTO: ERP-Core V2
+-- FECHA: 2026-01-18
+-- =============================================================
+
+-- =====================
+-- PAISES (ISO 3166-1)
+-- =====================
+
+INSERT INTO core.countries (code, code_alpha3, name, phone_code, currency_code) VALUES
+-- America del Norte
+('MX', 'MEX', 'México', '+52', 'MXN'),
+('US', 'USA', 'Estados Unidos', '+1', 'USD'),
+('CA', 'CAN', 'Canadá', '+1', 'CAD'),
+-- America Central
+('GT', 'GTM', 'Guatemala', '+502', 'GTQ'),
+('BZ', 'BLZ', 'Belice', '+501', 'BZD'),
+('SV', 'SLV', 'El Salvador', '+503', 'USD'),
+('HN', 'HND', 'Honduras', '+504', 'HNL'),
+('NI', 'NIC', 'Nicaragua', '+505', 'NIO'),
+('CR', 'CRI', 'Costa Rica', '+506', 'CRC'),
+('PA', 'PAN', 'Panamá', '+507', 'PAB'),
+-- America del Sur
+('CO', 'COL', 'Colombia', '+57', 'COP'),
+('VE', 'VEN', 'Venezuela', '+58', 'VES'),
+('EC', 'ECU', 'Ecuador', '+593', 'USD'),
+('PE', 'PER', 'Perú', '+51', 'PEN'),
+('BO', 'BOL', 'Bolivia', '+591', 'BOB'),
+('CL', 'CHL', 'Chile', '+56', 'CLP'),
+('AR', 'ARG', 'Argentina', '+54', 'ARS'),
+('UY', 'URY', 'Uruguay', '+598', 'UYU'),
+('PY', 'PRY', 'Paraguay', '+595', 'PYG'),
+('BR', 'BRA', 'Brasil', '+55', 'BRL'),
+-- Europa
+('ES', 'ESP', 'España', '+34', 'EUR'),
+('DE', 'DEU', 'Alemania', '+49', 'EUR'),
+('FR', 'FRA', 'Francia', '+33', 'EUR'),
+('IT', 'ITA', 'Italia', '+39', 'EUR'),
+('GB', 'GBR', 'Reino Unido', '+44', 'GBP'),
+('PT', 'PRT', 'Portugal', '+351', 'EUR'),
+('NL', 'NLD', 'Países Bajos', '+31', 'EUR'),
+('BE', 'BEL', 'Bélgica', '+32', 'EUR'),
+('CH', 'CHE', 'Suiza', '+41', 'CHF'),
+-- Asia
+('CN', 'CHN', 'China', '+86', 'CNY'),
+('JP', 'JPN', 'Japón', '+81', 'JPY'),
+('KR', 'KOR', 'Corea del Sur', '+82', 'KRW'),
+('IN', 'IND', 'India', '+91', 'INR')
+ON CONFLICT (code) DO NOTHING;
+
+-- =====================
+-- ESTADOS DE MEXICO
+-- =====================
+
+-- Obtener ID de México
+DO $$
+DECLARE
+    mexico_id UUID;
+BEGIN
+    SELECT id INTO mexico_id FROM core.countries WHERE code = 'MX';
+
+    IF mexico_id IS NOT NULL THEN
+        INSERT INTO core.states (country_id, code, name, timezone, is_active) VALUES
+        (mexico_id, 'AGU', 'Aguascalientes', 'America/Mexico_City', true),
+        (mexico_id, 'BCN', 'Baja California', 'America/Tijuana', true),
+        (mexico_id, 'BCS', 'Baja California Sur', 'America/Mazatlan', true),
+        (mexico_id, 'CAM', 'Campeche', 'America/Merida', true),
+        (mexico_id, 'CHP', 'Chiapas', 'America/Mexico_City', true),
+        (mexico_id, 'CHH', 'Chihuahua', 'America/Chihuahua', true),
+        (mexico_id, 'CMX', 'Ciudad de México', 'America/Mexico_City', true),
+        (mexico_id, 'COA', 'Coahuila', 'America/Monterrey', true),
+        (mexico_id, 'COL', 'Colima', 'America/Mexico_City', true),
+        (mexico_id, 'DUR', 'Durango', 'America/Monterrey', true),
+        (mexico_id, 'GUA', 'Guanajuato', 'America/Mexico_City', true),
+        (mexico_id, 'GRO', 'Guerrero', 'America/Mexico_City', true),
+        (mexico_id, 'HID', 'Hidalgo', 'America/Mexico_City', true),
+        (mexico_id, 'JAL', 'Jalisco', 'America/Mexico_City', true),
+        (mexico_id, 'MEX', 'Estado de México', 'America/Mexico_City', true),
+        (mexico_id, 'MIC', 'Michoacán', 'America/Mexico_City', true),
+        (mexico_id, 'MOR', 'Morelos', 'America/Mexico_City', true),
+        (mexico_id, 'NAY', 'Nayarit', 'America/Mazatlan', true),
+        (mexico_id, 'NLE', 'Nuevo León', 'America/Monterrey', true),
+        (mexico_id, 'OAX', 'Oaxaca', 'America/Mexico_City', true),
+        (mexico_id, 'PUE', 'Puebla', 'America/Mexico_City', true),
+        (mexico_id, 'QUE', 'Querétaro', 'America/Mexico_City', true),
+        (mexico_id, 'ROO', 'Quintana Roo', 'America/Cancun', true),
+        (mexico_id, 'SLP', 'San Luis Potosí', 'America/Mexico_City', true),
+        (mexico_id, 'SIN', 'Sinaloa', 'America/Mazatlan', true),
+        (mexico_id, 'SON', 'Sonora', 'America/Hermosillo', true),
+        (mexico_id, 'TAB', 'Tabasco', 'America/Mexico_City', true),
+        (mexico_id, 'TAM', 'Tamaulipas', 'America/Monterrey', true),
+        (mexico_id, 'TLA', 'Tlaxcala', 'America/Mexico_City', true),
+        (mexico_id, 'VER', 'Veracruz', 'America/Mexico_City', true),
+        (mexico_id, 'YUC', 'Yucatán', 'America/Merida', true),
+        (mexico_id, 'ZAC', 'Zacatecas', 'America/Mexico_City', true)
+        ON CONFLICT (country_id, code) DO NOTHING;
+    END IF;
+END $$;
+
+-- =====================
+-- MONEDAS (ISO 4217)
+-- =====================
+
+INSERT INTO core.currencies (code, name, symbol, decimals, rounding, active) VALUES
+-- Americas
+('MXN', 'Peso Mexicano', '$', 2, 0.01, true),
+('USD', 'Dólar Estadounidense', '$', 2, 0.01, true),
+('CAD', 'Dólar Canadiense', '$', 2, 0.01, true),
+('BRL', 'Real Brasileño', 'R$', 2, 0.01, true),
+('ARS', 'Peso Argentino', '$', 2, 0.01, true),
+('CLP', 'Peso Chileno', '$', 0, 1, true),
+('COP', 'Peso Colombiano', '$', 0, 1, true),
+('PEN', 'Sol Peruano', 'S/', 2, 0.01, true),
+('GTQ', 'Quetzal', 'Q', 2, 0.01, true),
+-- Europa
+('EUR', 'Euro', '€', 2, 0.01, true),
+('GBP', 'Libra Esterlina', '£', 2, 0.01, true),
+('CHF', 'Franco Suizo', 'Fr', 2, 0.01, true),
+-- Asia
+('JPY', 'Yen Japonés', '¥', 0, 1, true),
+('CNY', 'Yuan Chino', '¥', 2, 0.01, true),
+('KRW', 'Won Surcoreano', '₩', 0, 1, true),
+('INR', 'Rupia India', '₹', 2, 0.01, true)
+ON CONFLICT (code) DO NOTHING;
+
+-- =====================
+-- TIPOS DE CAMBIO INICIALES (MXN base)
+-- =====================
+
+DO $$
+DECLARE
+    mxn_id UUID;
+    usd_id UUID;
+    eur_id UUID;
+    cad_id UUID;
+BEGIN
+    SELECT id INTO mxn_id FROM core.currencies WHERE code = 'MXN';
+    SELECT id INTO usd_id FROM core.currencies WHERE code = 'USD';
+    SELECT id INTO eur_id FROM core.currencies WHERE code = 'EUR';
+    SELECT id INTO cad_id FROM core.currencies WHERE code = 'CAD';
+
+    IF mxn_id IS NOT NULL AND usd_id IS NOT NULL THEN
+        INSERT INTO core.currency_rates (tenant_id, from_currency_id, to_currency_id, rate, rate_date, source)
+        VALUES
+        (NULL, usd_id, mxn_id, 17.50, CURRENT_DATE, 'manual'),
+        (NULL, eur_id, mxn_id, 19.20, CURRENT_DATE, 'manual'),
+        (NULL, cad_id, mxn_id, 13.10, CURRENT_DATE, 'manual')
+        ON CONFLICT DO NOTHING;
+    END IF;
+END $$;
+
+-- =====================
+-- CATEGORIAS DE UOM (Globales)
+-- =====================
+
+INSERT INTO core.uom_categories (tenant_id, name, description) VALUES
+(NULL, 'Unidad', 'Unidades contables'),
+(NULL, 'Peso', 'Unidades de peso/masa'),
+(NULL, 'Longitud', 'Unidades de longitud'),
+(NULL, 'Volumen', 'Unidades de volumen'),
+(NULL, 'Área', 'Unidades de área'),
+(NULL, 'Tiempo', 'Unidades de tiempo')
+ON CONFLICT (tenant_id, name) DO NOTHING;
+
+-- =====================
+-- UOM (Globales)
+-- =====================
+
+DO $$
+DECLARE
+    cat_unit UUID;
+    cat_peso UUID;
+    cat_longitud UUID;
+    cat_volumen UUID;
+    cat_area UUID;
+    cat_tiempo UUID;
+BEGIN
+    SELECT id INTO cat_unit FROM core.uom_categories WHERE name = 'Unidad' AND tenant_id IS NULL;
+    SELECT id INTO cat_peso FROM core.uom_categories WHERE name = 'Peso' AND tenant_id IS NULL;
+    SELECT id INTO cat_longitud FROM core.uom_categories WHERE name = 'Longitud' AND tenant_id IS NULL;
+    SELECT id INTO cat_volumen FROM core.uom_categories WHERE name = 'Volumen' AND tenant_id IS NULL;
+    SELECT id INTO cat_area FROM core.uom_categories WHERE name = 'Área' AND tenant_id IS NULL;
+    SELECT id INTO cat_tiempo FROM core.uom_categories WHERE name = 'Tiempo' AND tenant_id IS NULL;
+
+    -- Unidad
+    IF cat_unit IS NOT NULL THEN
+        INSERT INTO core.uom (tenant_id, category_id, name, symbol, uom_type, factor, is_active) VALUES
+        (NULL, cat_unit, 'Pieza', 'pz', 'reference', 1, true),
+        (NULL, cat_unit, 'Docena', 'doc', 'bigger', 12, true),
+        (NULL, cat_unit, 'Ciento', 'cto', 'bigger', 100, true),
+        (NULL, cat_unit, 'Millar', 'mil', 'bigger', 1000, true),
+        (NULL, cat_unit, 'Par', 'par', 'bigger', 2, true)
+        ON CONFLICT (tenant_id, category_id, name) DO NOTHING;
+    END IF;
+
+    -- Peso
+    IF cat_peso IS NOT NULL THEN
+        INSERT INTO core.uom (tenant_id, category_id, name, symbol, uom_type, factor, is_active) VALUES
+        (NULL, cat_peso, 'Kilogramo', 'kg', 'reference', 1, true),
+        (NULL, cat_peso, 'Gramo', 'g', 'smaller', 0.001, true),
+        (NULL, cat_peso, 'Miligramo', 'mg', 'smaller', 0.000001, true),
+        (NULL, cat_peso, 'Tonelada', 't', 'bigger', 1000, true),
+        (NULL, cat_peso, 'Libra', 'lb', 'smaller', 0.453592, true),
+        (NULL, cat_peso, 'Onza', 'oz', 'smaller', 0.0283495, true)
+        ON CONFLICT (tenant_id, category_id, name) DO NOTHING;
+    END IF;
+
+    -- Longitud
+    IF cat_longitud IS NOT NULL THEN
+        INSERT INTO core.uom (tenant_id, category_id, name, symbol, uom_type, factor, is_active) VALUES
+        (NULL, cat_longitud, 'Metro', 'm', 'reference', 1, true),
+        (NULL, cat_longitud, 'Centímetro', 'cm', 'smaller', 0.01, true),
+        (NULL, cat_longitud, 'Milímetro', 'mm', 'smaller', 0.001, true),
+        (NULL, cat_longitud, 'Kilómetro', 'km', 'bigger', 1000, true),
+        (NULL, cat_longitud, 'Pulgada', 'in', 'smaller', 0.0254, true),
+        (NULL, cat_longitud, 'Pie', 'ft', 'smaller', 0.3048, true),
+        (NULL, cat_longitud, 'Yarda', 'yd', 'smaller', 0.9144, true)
+        ON CONFLICT (tenant_id, category_id, name) DO NOTHING;
+    END IF;
+
+    -- Volumen
+    IF cat_volumen IS NOT NULL THEN
+        INSERT INTO core.uom (tenant_id, category_id, name, symbol, uom_type, factor, is_active) VALUES
+        (NULL, cat_volumen, 'Litro', 'L', 'reference', 1, true),
+        (NULL, cat_volumen, 'Mililitro', 'mL', 'smaller', 0.001, true),
+        (NULL, cat_volumen, 'Metro cúbico', 'm³', 'bigger', 1000, true),
+        (NULL, cat_volumen, 'Galón US', 'gal', 'bigger', 3.78541, true),
+        (NULL, cat_volumen, 'Onza líquida', 'fl oz', 'smaller', 0.0295735, true)
+        ON CONFLICT (tenant_id, category_id, name) DO NOTHING;
+    END IF;
+
+    -- Área
+    IF cat_area IS NOT NULL THEN
+        INSERT INTO core.uom (tenant_id, category_id, name, symbol, uom_type, factor, is_active) VALUES
+        (NULL, cat_area, 'Metro cuadrado', 'm²', 'reference', 1, true),
+        (NULL, cat_area, 'Centímetro cuadrado', 'cm²', 'smaller', 0.0001, true),
+        (NULL, cat_area, 'Kilómetro cuadrado', 'km²', 'bigger', 1000000, true),
+        (NULL, cat_area, 'Hectárea', 'ha', 'bigger', 10000, true),
+        (NULL, cat_area, 'Pie cuadrado', 'ft²', 'smaller', 0.092903, true)
+        ON CONFLICT (tenant_id, category_id, name) DO NOTHING;
+    END IF;
+
+    -- Tiempo
+    IF cat_tiempo IS NOT NULL THEN
+        INSERT INTO core.uom (tenant_id, category_id, name, symbol, uom_type, factor, is_active) VALUES
+        (NULL, cat_tiempo, 'Hora', 'h', 'reference', 1, true),
+        (NULL, cat_tiempo, 'Minuto', 'min', 'smaller', 0.0166667, true),
+        (NULL, cat_tiempo, 'Día', 'd', 'bigger', 24, true),
+        (NULL, cat_tiempo, 'Semana', 'sem', 'bigger', 168, true)
+        ON CONFLICT (tenant_id, category_id, name) DO NOTHING;
+    END IF;
+END $$;
+
+-- =====================
+-- FIN DEL ARCHIVO
+-- =====================