diff --git a/src/services/api/index.ts b/src/services/api/index.ts
index 05d44a9..bb947f4 100644
--- a/src/services/api/index.ts
+++ b/src/services/api/index.ts
@@ -10,3 +10,4 @@ export * from './purchases.api';
 export * from './financial.api';
 export * from './crm.api';
 export * from './projects.api';
+export * from './permissions.api';
diff --git a/src/services/api/permissions.api.ts b/src/services/api/permissions.api.ts
new file mode 100644
index 0000000..134a387
--- /dev/null
+++ b/src/services/api/permissions.api.ts
@@ -0,0 +1,35 @@
+import api from './axios-instance';
+import { API_ENDPOINTS } from '@shared/constants/api-endpoints';
+import type { ApiResponse } from '@shared/types/api.types';
+
+/**
+ * Permission object representing effective user permissions
+ */
+export interface EffectivePermission {
+  resource: string;
+  action: string;
+  source: 'role' | 'direct';
+  roleId?: string;
+  roleName?: string;
+}
+
+export interface PermissionsResponse {
+  permissions: EffectivePermission[];
+  roles: string[];
+}
+
+export const permissionsApi = {
+  /**
+   * Get current user's effective permissions
+   * Endpoint: GET /api/v1/permissions/me
+   */
+  getMyPermissions: async (): Promise<PermissionsResponse> => {
+    const response = await api.get<ApiResponse<PermissionsResponse>>(
+      API_ENDPOINTS.PERMISSIONS.ME
+    );
+    if (!response.data.success || !response.data.data) {
+      throw new Error(response.data.error || 'Error al obtener permisos');
+    }
+    return response.data.data;
+  },
+};
diff --git a/src/shared/constants/api-endpoints.ts b/src/shared/constants/api-endpoints.ts
index 0bb0113..8c56650 100644
--- a/src/shared/constants/api-endpoints.ts
+++ b/src/shared/constants/api-endpoints.ts
@@ -91,4 +91,12 @@ export const API_ENDPOINTS = {
     ACTIVITIES: `${API_VERSION}/system/activities`,
     FOLLOWERS: `${API_VERSION}/system/followers`,
   },
+  PERMISSIONS: {
+    ME: `${API_VERSION}/permissions/me`,
+  },
+  ROLES: {
+    BASE: `${API_VERSION}/roles`,
+    BY_ID: (id: string) => `${API_VERSION}/roles/${id}`,
+    PERMISSIONS: (id: string) => `${API_VERSION}/roles/${id}/permissions`,
+  },
 } as const;
diff --git a/src/shared/hooks/index.ts b/src/shared/hooks/index.ts
index 70597d6..22d3190 100644
--- a/src/shared/hooks/index.ts
+++ b/src/shared/hooks/index.ts
@@ -1,3 +1,4 @@
 export * from './useDebounce';
 export * from './useLocalStorage';
 export * from './useMediaQuery';
+export * from './usePermissions';
diff --git a/src/shared/hooks/usePermissions.tsx b/src/shared/hooks/usePermissions.tsx
new file mode 100644
index 0000000..5aea6ea
--- /dev/null
+++ b/src/shared/hooks/usePermissions.tsx
@@ -0,0 +1,183 @@
+import { useEffect, useCallback } from 'react';
+import { usePermissionStore } from '@shared/stores/usePermissionStore';
+import { useAuthStore } from '@shared/stores/useAuthStore';
+
+/**
+ * Hook for checking user permissions in React components
+ *
+ * @example
+ * ```tsx
+ * function MyComponent() {
+ *   const { can, canAny, canAll, isLoading } = usePermissions();
+ *
+ *   // Check single permission
+ *   if (!can('invoices', 'create')) {
+ *     return <AccessDenied />;
+ *   }
+ *
+ *   // Check any of multiple permissions
+ *   const canManageInvoices = canAny('invoices:create', 'invoices:update', 'invoices:delete');
+ *
+ *   // Check all permissions required
+ *   const canProcessPayment = canAll('invoices:read', 'payments:create');
+ *
+ *   return <InvoiceForm />;
+ * }
+ * ```
+ */
+export function usePermissions() {
+  const { isAuthenticated } = useAuthStore();
+  const {
+    permissions,
+    roles,
+    isLoading,
+    isLoaded,
+    error,
+    fetchPermissions,
+    hasPermission,
+    hasAnyPermission,
+    hasAllPermissions,
+    hasRole,
+    hasAnyRole,
+    clearPermissions,
+    invalidateCache,
+  } = usePermissionStore();
+
+  // Auto-fetch permissions when authenticated and not loaded
+  useEffect(() => {
+    if (isAuthenticated && !isLoaded && !isLoading) {
+      fetchPermissions().catch(console.error);
+    }
+  }, [isAuthenticated, isLoaded, isLoading, fetchPermissions]);
+
+  // Clear permissions on logout
+  useEffect(() => {
+    if (!isAuthenticated) {
+      clearPermissions();
+    }
+  }, [isAuthenticated, clearPermissions]);
+
+  /**
+   * Check if user has a specific permission
+   * @param resource Resource name (e.g., 'invoices')
+   * @param action Action name (e.g., 'create')
+   */
+  const can = useCallback(
+    (resource: string, action: string) => hasPermission(resource, action),
+    [hasPermission]
+  );
+
+  /**
+   * Check if user has ANY of the specified permissions
+   * @param codes Permission codes in format "resource:action"
+   */
+  const canAny = useCallback(
+    (...codes: string[]) => hasAnyPermission(...codes),
+    [hasAnyPermission]
+  );
+
+  /**
+   * Check if user has ALL of the specified permissions
+   * @param codes Permission codes in format "resource:action"
+   */
+  const canAll = useCallback(
+    (...codes: string[]) => hasAllPermissions(...codes),
+    [hasAllPermissions]
+  );
+
+  /**
+   * Check if user is super_admin (can do anything)
+   */
+  const isSuperAdmin = useCallback(() => roles.includes('super_admin'), [roles]);
+
+  /**
+   * Force refresh permissions from server
+   */
+  const refresh = useCallback(async () => {
+    invalidateCache();
+    return fetchPermissions();
+  }, [invalidateCache, fetchPermissions]);
+
+  return {
+    // State
+    permissions,
+    roles,
+    isLoading,
+    isLoaded,
+    error,
+
+    // Permission checks
+    can,
+    canAny,
+    canAll,
+    hasPermission,
+    hasAnyPermission,
+    hasAllPermissions,
+
+    // Role checks
+    hasRole,
+    hasAnyRole,
+    isSuperAdmin,
+
+    // Actions
+    refresh,
+    clearPermissions,
+  };
+}
+
+/**
+ * Type guard component for permission-based rendering
+ *
+ * @example
+ * ```tsx
+ * <CanAccess permission="invoices:create">
+ *   <CreateInvoiceButton />
+ * </CanAccess>
+ *
+ * <CanAccess permissions={['invoices:read', 'payments:read']} all>
+ *   <FinancialDashboard />
+ * </CanAccess>
+ * ```
+ */
+export interface CanAccessProps {
+  /** Single permission code (e.g., "invoices:create") */
+  permission?: string;
+  /** Multiple permission codes */
+  permissions?: string[];
+  /** Require all permissions (default: any) */
+  all?: boolean;
+  /** Content to render if access denied */
+  fallback?: React.ReactNode;
+  /** Children to render if access granted */
+  children: React.ReactNode;
+}
+
+export function CanAccess({
+  permission,
+  permissions,
+  all = false,
+  fallback = null,
+  children,
+}: CanAccessProps) {
+  const { canAny, canAll, hasAnyPermission } = usePermissions();
+
+  // Single permission check
+  if (permission) {
+    const [resource, action] = permission.includes(':')
+      ? permission.split(':')
+      : permission.split('.');
+    const hasAccess = hasAnyPermission(`${resource}:${action}`);
+    return hasAccess ? <>{children}</> : <>{fallback}</>;
+  }
+
+  // Multiple permissions check
+  if (permissions && permissions.length > 0) {
+    const hasAccess = all ? canAll(...permissions) : canAny(...permissions);
+    return hasAccess ? <>{children}</> : <>{fallback}</>;
+  }
+
+  // No permission specified, render children
+  return <>{children}</>;
+}
+
+export default usePermissions;
diff --git a/src/shared/stores/index.ts b/src/shared/stores/index.ts
index ce2edf4..4e5a809 100644
--- a/src/shared/stores/index.ts
+++ b/src/shared/stores/index.ts
@@ -2,3 +2,4 @@ export * from './useAuthStore';
 export * from './useCompanyStore';
 export * from './useUIStore';
 export * from './useNotificationStore';
+export * from './usePermissionStore';
diff --git a/src/shared/stores/usePermissionStore.ts b/src/shared/stores/usePermissionStore.ts
new file mode 100644
index 0000000..61e6b16
--- /dev/null
+++ b/src/shared/stores/usePermissionStore.ts
@@ -0,0 +1,158 @@
+import { create } from 'zustand';
+import { persist, createJSONStorage } from 'zustand/middleware';
+import { permissionsApi, type EffectivePermission } from '@services/api/permissions.api';
+
+interface PermissionState {
+  // State
+  permissions: EffectivePermission[];
+  roles: string[];
+  isLoading: boolean;
+  isLoaded: boolean;
+  error: string | null;
+  lastFetchedAt: number | null;
+
+  // Actions
+  fetchPermissions: () => Promise<void>;
+  hasPermission: (resource: string, action: string) => boolean;
+  hasAnyPermission: (...codes: string[]) => boolean;
+  hasAllPermissions: (...codes: string[]) => boolean;
+  hasRole: (role: string) => boolean;
+  hasAnyRole: (...roles: string[]) => boolean;
+  clearPermissions: () => void;
+  invalidateCache: () => void;
+}
+
+// Cache TTL: 5 minutes (same as backend)
+const CACHE_TTL_MS = 5 * 60 * 1000;
+
+/**
+ * Parse permission code format "resource:action" or "resource.action"
+ */
+function parsePermissionCode(code: string): { resource: string; action: string } {
+  const separator = code.includes(':') ? ':' : '.';
+  const parts = code.split(separator);
+  return { resource: parts[0] || '', action: parts[1] || '' };
+}
+
+export const usePermissionStore = create<PermissionState>()(
+  persist(
+    (set, get) => ({
+      // Initial state
+      permissions: [],
+      roles: [],
+      isLoading: false,
+      isLoaded: false,
+      error: null,
+      lastFetchedAt: null,
+
+      // Actions
+      fetchPermissions: async () => {
+        const state = get();
+
+        // Check if cache is still valid
+        if (
+          state.isLoaded &&
+          state.lastFetchedAt &&
+          Date.now() - state.lastFetchedAt < CACHE_TTL_MS
+        ) {
+          return;
+        }
+
+        set({ isLoading: true, error: null });
+        try {
+          const response = await permissionsApi.getMyPermissions();
+          set({
+            permissions: response.permissions,
+            roles: response.roles,
+            isLoading: false,
+            isLoaded: true,
+            lastFetchedAt: Date.now(),
+          });
+        } catch (error) {
+          const message = error instanceof Error ? error.message : 'Error al obtener permisos';
+          set({ error: message, isLoading: false });
+          throw error;
+        }
+      },
+
+      hasPermission: (resource: string, action: string) => {
+        const { permissions, roles } = get();
+
+        // Super admin bypass
+        if (roles.includes('super_admin')) {
+          return true;
+        }
+
+        return permissions.some(p => p.resource === resource && p.action === action);
+      },
+
+      hasAnyPermission: (...codes: string[]) => {
+        const { hasPermission, roles } = get();
+
+        // Super admin bypass
+        if (roles.includes('super_admin')) {
+          return true;
+        }
+
+        return codes.some(code => {
+          const { resource, action } = parsePermissionCode(code);
+          return hasPermission(resource, action);
+        });
+      },
+
+      hasAllPermissions: (...codes: string[]) => {
+        const { hasPermission, roles } = get();
+
+        // Super admin bypass
+        if (roles.includes('super_admin')) {
+          return true;
+        }
+
+        return codes.every(code => {
+          const { resource, action } = parsePermissionCode(code);
+          return hasPermission(resource, action);
+        });
+      },
+
+      hasRole: (role: string) => {
+        const { roles } = get();
+        return roles.includes(role) || roles.includes('super_admin');
+      },
+
+      hasAnyRole: (...requiredRoles: string[]) => {
+        const { roles } = get();
+        if (roles.includes('super_admin')) {
+          return true;
+        }
+        return requiredRoles.some(role => roles.includes(role));
+      },
+
+      clearPermissions: () => {
+        set({
+          permissions: [],
+          roles: [],
+          isLoaded: false,
+          lastFetchedAt: null,
+          error: null,
+        });
+      },
+
+      invalidateCache: () => {
+        set({ lastFetchedAt: null });
+      },
+    }),
+    {
+      name: 'permissions-storage',
+      storage: createJSONStorage(() => localStorage),
+      partialize: (state) => ({
+        permissions: state.permissions,
+        roles: state.roles,
+        isLoaded: state.isLoaded,
+        lastFetchedAt: state.lastFetchedAt,
+      }),
+    }
+  )
+);
+
+// Note: Use the usePermissions hook from '@shared/hooks' for components
+// usePermissionStore is the underlying Zustand store