diff --git a/src/modules/auth/__tests__/permissions.service.spec.ts b/src/modules/auth/__tests__/permissions.service.spec.ts
new file mode 100644
index 0000000..9b4e7d7
--- /dev/null
+++ b/src/modules/auth/__tests__/permissions.service.spec.ts
@@ -0,0 +1,746 @@
+/**
+ * @fileoverview Unit tests for PermissionsService
+ * Tests cover CRUD operations, bulk creation, grouping, validation, and role relationships
+ */
+
+import { Repository, SelectQueryBuilder } from 'typeorm';
+import { Permission, PermissionAction } from '../entities/permission.entity.js';
+import { Role } from '../entities/role.entity.js';
+import {
+  PermissionsService,
+  PermissionSearchParams,
+  CreatePermissionDto,
+  UpdatePermissionDto,
+  BulkCreatePermissionsDto,
+} from '../services/permissions.service.js';
+
+describe('PermissionsService', () => {
+  let permissionsService: PermissionsService;
+  let mockPermissionRepository: Partial<Repository<Permission>>;
+  let mockRoleRepository: Partial<Repository<Role>>;
+  let mockQueryBuilder: Partial<SelectQueryBuilder<Permission>>;
+
+  const mockPermissionId = '550e8400-e29b-41d4-a716-446655440020';
+  const mockPermissionId2 = '550e8400-e29b-41d4-a716-446655440021';
+  const mockRoleId = '550e8400-e29b-41d4-a716-446655440010';
+  const mockTenantId = '550e8400-e29b-41d4-a716-446655440001';
+
+  const mockPermission: Partial<Permission> = {
+    id: mockPermissionId,
+    resource: 'users',
+    action: PermissionAction.READ,
+    description: 'Read users',
+    module: 'auth',
+    createdAt: new Date('2026-01-01'),
+    roles: [],
+  };
+
+  const mockPermission2: Partial<Permission> = {
+    id: mockPermissionId2,
+    resource: 'users',
+    action: PermissionAction.CREATE,
+    description: 'Create users',
+    module: 'auth',
+    createdAt: new Date('2026-01-01'),
+    roles: [],
+  };
+
+  const mockRole: Partial<Role> = {
+    id: mockRoleId,
+    tenantId: mockTenantId,
+    name: 'Administrator',
+    code: 'ADMIN',
+    permissions: [mockPermission as Permission],
+  };
+
+  beforeEach(() => {
+    jest.clearAllMocks();
+
+    // Setup mock query builder
+    mockQueryBuilder = {
+      select: jest.fn().mockReturnThis(),
+      where: jest.fn().mockReturnThis(),
+      orderBy: jest.fn().mockReturnThis(),
+      getRawMany: jest.fn().mockResolvedValue([{ resource: 'users' }, { resource: 'roles' }]),
+    };
+
+    // Setup mock repositories
+    mockPermissionRepository = {
+      create: jest.fn().mockReturnValue(mockPermission),
+      save: jest.fn().mockResolvedValue(mockPermission),
+      findOne: jest.fn().mockResolvedValue(mockPermission),
+      find: jest.fn().mockResolvedValue([mockPermission, mockPermission2]),
+      findAndCount: jest.fn().mockResolvedValue([[mockPermission], 1]),
+      delete: jest.fn().mockResolvedValue({ affected: 1 }),
+      createQueryBuilder: jest.fn().mockReturnValue(mockQueryBuilder),
+    };
+
+    mockRoleRepository = {
+      findOne: jest.fn().mockResolvedValue(mockRole),
+    };
+
+    permissionsService = new PermissionsService(
+      mockPermissionRepository as Repository<Permission>,
+      mockRoleRepository as Repository<Role>
+    );
+  });
+
+  describe('findAll', () => {
+    it('should return all permissions with pagination', async () => {
+      const params: PermissionSearchParams = {
+        limit: 100,
+        offset: 0,
+      };
+
+      const result = await permissionsService.findAll(params);
+
+      expect(mockPermissionRepository.findAndCount).toHaveBeenCalledWith({
+        where: [{}],
+        take: 100,
+        skip: 0,
+        order: { module: 'ASC', resource: 'ASC', action: 'ASC' },
+      });
+      expect(result.data).toEqual([mockPermission]);
+      expect(result.total).toBe(1);
+    });
+
+    it('should filter by resource', async () => {
+      const params: PermissionSearchParams = {
+        resource: 'users',
+        limit: 100,
+        offset: 0,
+      };
+
+      await permissionsService.findAll(params);
+
+      const callArgs = (mockPermissionRepository.findAndCount as jest.Mock).mock.calls[0][0];
+      expect(callArgs.where[0].resource).toBe('users');
+    });
+
+    it('should filter by action', async () => {
+      const params: PermissionSearchParams = {
+        action: PermissionAction.READ,
+        limit: 100,
+        offset: 0,
+      };
+
+      await permissionsService.findAll(params);
+
+      const callArgs = (mockPermissionRepository.findAndCount as jest.Mock).mock.calls[0][0];
+      expect(callArgs.where[0].action).toBe(PermissionAction.READ);
+    });
+
+    it('should filter by module', async () => {
+      const params: PermissionSearchParams = {
+        module: 'auth',
+        limit: 100,
+        offset: 0,
+      };
+
+      await permissionsService.findAll(params);
+
+      const callArgs = (mockPermissionRepository.findAndCount as jest.Mock).mock.calls[0][0];
+      expect(callArgs.where[0].module).toBe('auth');
+    });
+
+    it('should filter by search term', async () => {
+      const params: PermissionSearchParams = {
+        search: 'user',
+        limit: 100,
+        offset: 0,
+      };
+
+      await permissionsService.findAll(params);
+
+      const callArgs = (mockPermissionRepository.findAndCount as jest.Mock).mock.calls[0][0];
+      expect(callArgs.where).toHaveLength(3); // resource, description, module search
+    });
+
+    it('should use default pagination values', async () => {
+      const params: PermissionSearchParams = {};
+
+      await permissionsService.findAll(params);
+
+      const callArgs = (mockPermissionRepository.findAndCount as jest.Mock).mock.calls[0][0];
+      expect(callArgs.take).toBe(100);
+      expect(callArgs.skip).toBe(0);
+    });
+
+    it('should combine multiple filters', async () => {
+      const params: PermissionSearchParams = {
+        resource: 'users',
+        action: PermissionAction.READ,
+        module: 'auth',
+        limit: 50,
+        offset: 10,
+      };
+
+      await permissionsService.findAll(params);
+
+      const callArgs = (mockPermissionRepository.findAndCount as jest.Mock).mock.calls[0][0];
+      expect(callArgs.where[0].resource).toBe('users');
+      expect(callArgs.where[0].action).toBe(PermissionAction.READ);
+      expect(callArgs.where[0].module).toBe('auth');
+      expect(callArgs.take).toBe(50);
+      expect(callArgs.skip).toBe(10);
+    });
+  });
+
+  describe('findOne', () => {
+    it('should return permission by ID with relations', async () => {
+      const result = await permissionsService.findOne(mockPermissionId);
+
+      expect(mockPermissionRepository.findOne).toHaveBeenCalledWith({
+        where: { id: mockPermissionId },
+        relations: ['roles'],
+      });
+      expect(result).toEqual(mockPermission);
+    });
+
+    it('should return null when permission not found', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await permissionsService.findOne('non-existent-id');
+
+      expect(result).toBeNull();
+    });
+  });
+
+  describe('findByResourceAction', () => {
+    it('should return permission by resource and action', async () => {
+      const result = await permissionsService.findByResourceAction('users', PermissionAction.READ);
+
+      expect(mockPermissionRepository.findOne).toHaveBeenCalledWith({
+        where: { resource: 'users', action: PermissionAction.READ },
+      });
+      expect(result).toEqual(mockPermission);
+    });
+
+    it('should return null when not found', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await permissionsService.findByResourceAction(
+        'nonexistent',
+        PermissionAction.DELETE
+      );
+
+      expect(result).toBeNull();
+    });
+  });
+
+  describe('findByModule', () => {
+    it('should return permissions for a module', async () => {
+      const result = await permissionsService.findByModule('auth');
+
+      expect(mockPermissionRepository.find).toHaveBeenCalledWith({
+        where: { module: 'auth' },
+        order: { resource: 'ASC', action: 'ASC' },
+      });
+      expect(result).toHaveLength(2);
+    });
+  });
+
+  describe('findByResource', () => {
+    it('should return permissions for a resource', async () => {
+      const result = await permissionsService.findByResource('users');
+
+      expect(mockPermissionRepository.find).toHaveBeenCalledWith({
+        where: { resource: 'users' },
+        order: { action: 'ASC' },
+      });
+      expect(result).toHaveLength(2);
+    });
+  });
+
+  describe('create', () => {
+    it('should create a new permission', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(null); // No existing permission
+
+      const createDto: CreatePermissionDto = {
+        resource: 'products',
+        action: PermissionAction.CREATE,
+        description: 'Create products',
+        module: 'inventory',
+      };
+
+      const result = await permissionsService.create(createDto);
+
+      expect(mockPermissionRepository.create).toHaveBeenCalledWith({
+        resource: createDto.resource,
+        action: createDto.action,
+        description: createDto.description,
+        module: createDto.module,
+      });
+      expect(mockPermissionRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should throw error when permission already exists', async () => {
+      // Permission already exists
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(mockPermission);
+
+      const createDto: CreatePermissionDto = {
+        resource: 'users',
+        action: PermissionAction.READ,
+      };
+
+      await expect(permissionsService.create(createDto)).rejects.toThrow(
+        'Ya existe el permiso read para el recurso users'
+      );
+    });
+
+    it('should handle null description and module', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const createDto: CreatePermissionDto = {
+        resource: 'reports',
+        action: PermissionAction.EXPORT,
+      };
+
+      await permissionsService.create(createDto);
+
+      expect(mockPermissionRepository.create).toHaveBeenCalledWith({
+        resource: 'reports',
+        action: PermissionAction.EXPORT,
+        description: null,
+        module: null,
+      });
+    });
+  });
+
+  describe('update', () => {
+    it('should update permission description', async () => {
+      const updateDto: UpdatePermissionDto = {
+        description: 'Updated description',
+      };
+
+      const result = await permissionsService.update(mockPermissionId, updateDto);
+
+      expect(mockPermissionRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should update permission module', async () => {
+      const updateDto: UpdatePermissionDto = {
+        module: 'new-module',
+      };
+
+      const result = await permissionsService.update(mockPermissionId, updateDto);
+
+      expect(mockPermissionRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should return null when permission not found', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await permissionsService.update('non-existent-id', {
+        description: 'Test',
+      });
+
+      expect(result).toBeNull();
+    });
+
+    it('should handle setting values to null', async () => {
+      const updateDto: UpdatePermissionDto = {
+        description: undefined,
+        module: undefined,
+      };
+
+      const result = await permissionsService.update(mockPermissionId, updateDto);
+
+      expect(mockPermissionRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+  });
+
+  describe('bulkCreateForResource', () => {
+    it('should create multiple permissions for a resource', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(null); // None exist
+
+      const dto: BulkCreatePermissionsDto = {
+        resource: 'products',
+        actions: [PermissionAction.CREATE, PermissionAction.READ, PermissionAction.UPDATE],
+        module: 'inventory',
+      };
+
+      const result = await permissionsService.bulkCreateForResource(dto);
+
+      expect(mockPermissionRepository.create).toHaveBeenCalledTimes(3);
+      expect(mockPermissionRepository.save).toHaveBeenCalledTimes(3);
+      expect(result).toHaveLength(3);
+    });
+
+    it('should skip existing permissions', async () => {
+      // First action exists, second and third do not
+      mockPermissionRepository.findOne = jest
+        .fn()
+        .mockResolvedValueOnce(mockPermission) // Exists
+        .mockResolvedValueOnce(null) // Does not exist
+        .mockResolvedValueOnce(null); // Does not exist
+
+      const dto: BulkCreatePermissionsDto = {
+        resource: 'users',
+        actions: [PermissionAction.READ, PermissionAction.UPDATE, PermissionAction.DELETE],
+        module: 'auth',
+      };
+
+      const result = await permissionsService.bulkCreateForResource(dto);
+
+      expect(mockPermissionRepository.create).toHaveBeenCalledTimes(2);
+      expect(mockPermissionRepository.save).toHaveBeenCalledTimes(2);
+      expect(result).toHaveLength(2);
+    });
+
+    it('should return empty array when all permissions exist', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(mockPermission);
+
+      const dto: BulkCreatePermissionsDto = {
+        resource: 'users',
+        actions: [PermissionAction.READ, PermissionAction.CREATE],
+      };
+
+      const result = await permissionsService.bulkCreateForResource(dto);
+
+      expect(mockPermissionRepository.create).not.toHaveBeenCalled();
+      expect(result).toHaveLength(0);
+    });
+
+    it('should auto-generate description for bulk created permissions', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const dto: BulkCreatePermissionsDto = {
+        resource: 'orders',
+        actions: [PermissionAction.CREATE],
+        module: 'sales',
+      };
+
+      await permissionsService.bulkCreateForResource(dto);
+
+      expect(mockPermissionRepository.create).toHaveBeenCalledWith({
+        resource: 'orders',
+        action: PermissionAction.CREATE,
+        description: 'create orders',
+        module: 'sales',
+      });
+    });
+  });
+
+  describe('createCrudPermissions', () => {
+    it('should create CRUD permissions for a resource', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await permissionsService.createCrudPermissions('customers', 'crm');
+
+      expect(mockPermissionRepository.create).toHaveBeenCalledTimes(4); // CREATE, READ, UPDATE, DELETE
+      expect(result).toHaveLength(4);
+    });
+
+    it('should work without module parameter', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      await permissionsService.createCrudPermissions('settings');
+
+      expect(mockPermissionRepository.create).toHaveBeenCalledWith(
+        expect.objectContaining({
+          module: null,
+        })
+      );
+    });
+  });
+
+  describe('getResources', () => {
+    it('should return list of unique resources', async () => {
+      const result = await permissionsService.getResources();
+
+      expect(mockPermissionRepository.createQueryBuilder).toHaveBeenCalledWith('p');
+      expect(mockQueryBuilder.select).toHaveBeenCalledWith('DISTINCT p.resource', 'resource');
+      expect(mockQueryBuilder.orderBy).toHaveBeenCalledWith('p.resource', 'ASC');
+      expect(result).toEqual(['users', 'roles']);
+    });
+  });
+
+  describe('getModules', () => {
+    it('should return list of unique modules', async () => {
+      mockQueryBuilder.getRawMany = jest
+        .fn()
+        .mockResolvedValue([{ module: 'auth' }, { module: 'inventory' }]);
+
+      const result = await permissionsService.getModules();
+
+      expect(mockQueryBuilder.select).toHaveBeenCalledWith('DISTINCT p.module', 'module');
+      expect(mockQueryBuilder.where).toHaveBeenCalledWith('p.module IS NOT NULL');
+      expect(result).toEqual(['auth', 'inventory']);
+    });
+  });
+
+  describe('getPermissionsByModule', () => {
+    it('should return permissions grouped by module', async () => {
+      const permissions = [
+        { ...mockPermission, module: 'auth' },
+        { ...mockPermission2, module: 'auth' },
+        { id: '3', resource: 'products', action: PermissionAction.READ, module: 'inventory' },
+      ];
+      mockPermissionRepository.find = jest.fn().mockResolvedValue(permissions);
+
+      const result = await permissionsService.getPermissionsByModule();
+
+      expect(mockPermissionRepository.find).toHaveBeenCalledWith({
+        order: { module: 'ASC', resource: 'ASC', action: 'ASC' },
+      });
+      expect(result).toBeInstanceOf(Map);
+      expect(result.get('auth')).toHaveLength(2);
+      expect(result.get('inventory')).toHaveLength(1);
+    });
+
+    it('should group null modules under "other"', async () => {
+      const permissions = [{ ...mockPermission, module: null }];
+      mockPermissionRepository.find = jest.fn().mockResolvedValue(permissions);
+
+      const result = await permissionsService.getPermissionsByModule();
+
+      expect(result.get('other')).toHaveLength(1);
+    });
+  });
+
+  describe('getPermissionsByResource', () => {
+    it('should return permissions grouped by resource', async () => {
+      const permissions = [
+        { ...mockPermission, resource: 'users' },
+        { ...mockPermission2, resource: 'users' },
+        { id: '3', resource: 'roles', action: PermissionAction.READ },
+      ];
+      mockPermissionRepository.find = jest.fn().mockResolvedValue(permissions);
+
+      const result = await permissionsService.getPermissionsByResource();
+
+      expect(mockPermissionRepository.find).toHaveBeenCalledWith({
+        order: { resource: 'ASC', action: 'ASC' },
+      });
+      expect(result).toBeInstanceOf(Map);
+      expect(result.get('users')).toHaveLength(2);
+      expect(result.get('roles')).toHaveLength(1);
+    });
+  });
+
+  describe('roleHasPermission', () => {
+    it('should return true when role has permission', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(mockPermission);
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue({
+        ...mockRole,
+        permissions: [mockPermission],
+      });
+
+      const result = await permissionsService.roleHasPermission(
+        mockRoleId,
+        'users',
+        PermissionAction.READ
+      );
+
+      expect(result).toBe(true);
+    });
+
+    it('should return false when role does not have permission', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(mockPermission);
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue({
+        ...mockRole,
+        permissions: [],
+      });
+
+      const result = await permissionsService.roleHasPermission(
+        mockRoleId,
+        'users',
+        PermissionAction.READ
+      );
+
+      expect(result).toBe(false);
+    });
+
+    it('should return false when permission does not exist', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await permissionsService.roleHasPermission(
+        mockRoleId,
+        'nonexistent',
+        PermissionAction.READ
+      );
+
+      expect(result).toBe(false);
+    });
+
+    it('should return false when role does not exist', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(mockPermission);
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await permissionsService.roleHasPermission(
+        'non-existent-role',
+        'users',
+        PermissionAction.READ
+      );
+
+      expect(result).toBe(false);
+    });
+  });
+
+  describe('getRolesWithPermission', () => {
+    it('should return roles that have the permission', async () => {
+      const permissionWithRoles = {
+        ...mockPermission,
+        roles: [mockRole],
+      };
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(permissionWithRoles);
+
+      const result = await permissionsService.getRolesWithPermission(mockPermissionId);
+
+      expect(result).toEqual([mockRole]);
+    });
+
+    it('should return empty array when permission not found', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await permissionsService.getRolesWithPermission('non-existent');
+
+      expect(result).toEqual([]);
+    });
+
+    it('should return empty array when permission has no roles', async () => {
+      const permissionWithoutRoles = {
+        ...mockPermission,
+        roles: null,
+      };
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(permissionWithoutRoles);
+
+      const result = await permissionsService.getRolesWithPermission(mockPermissionId);
+
+      expect(result).toEqual([]);
+    });
+  });
+
+  describe('delete', () => {
+    it('should delete permission', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue({
+        ...mockPermission,
+        roles: [],
+      });
+
+      const result = await permissionsService.delete(mockPermissionId);
+
+      expect(mockPermissionRepository.delete).toHaveBeenCalledWith(mockPermissionId);
+      expect(result).toBe(true);
+    });
+
+    it('should return false when permission not found', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await permissionsService.delete('non-existent-id');
+
+      expect(result).toBe(false);
+    });
+
+    it('should throw error when permission is assigned to roles', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue({
+        ...mockPermission,
+        roles: [mockRole],
+      });
+
+      await expect(permissionsService.delete(mockPermissionId)).rejects.toThrow(
+        'No se puede eliminar un permiso asignado a roles'
+      );
+    });
+  });
+
+  describe('deleteByResource', () => {
+    it('should delete all permissions for a resource', async () => {
+      mockPermissionRepository.find = jest.fn().mockResolvedValue([
+        { ...mockPermission, roles: [] },
+        { ...mockPermission2, roles: [] },
+      ]);
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue({
+        ...mockPermission,
+        roles: [],
+      });
+      mockPermissionRepository.delete = jest.fn().mockResolvedValue({ affected: 2 });
+
+      const result = await permissionsService.deleteByResource('users');
+
+      expect(mockPermissionRepository.delete).toHaveBeenCalledWith({ resource: 'users' });
+      expect(result).toBe(2);
+    });
+
+    it('should throw error when any permission is assigned to roles', async () => {
+      mockPermissionRepository.find = jest.fn().mockResolvedValue([
+        { ...mockPermission, id: 'id1' },
+        { ...mockPermission2, id: 'id2' },
+      ]);
+      // First permission is not assigned, second is
+      mockPermissionRepository.findOne = jest
+        .fn()
+        .mockResolvedValueOnce({ ...mockPermission, roles: [] })
+        .mockResolvedValueOnce({ ...mockPermission2, roles: [mockRole] });
+
+      await expect(permissionsService.deleteByResource('users')).rejects.toThrow(
+        'El permiso create de users esta asignado a roles'
+      );
+    });
+  });
+
+  describe('Permission Actions', () => {
+    it('should support all permission actions', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const allActions = [
+        PermissionAction.CREATE,
+        PermissionAction.READ,
+        PermissionAction.UPDATE,
+        PermissionAction.DELETE,
+        PermissionAction.APPROVE,
+        PermissionAction.CANCEL,
+        PermissionAction.EXPORT,
+      ];
+
+      for (const action of allActions) {
+        const createDto: CreatePermissionDto = {
+          resource: 'test',
+          action,
+        };
+
+        await permissionsService.create(createDto);
+
+        expect(mockPermissionRepository.create).toHaveBeenCalledWith(
+          expect.objectContaining({
+            action,
+          })
+        );
+      }
+    });
+  });
+
+  describe('Global Permissions (No Tenant)', () => {
+    it('should not include tenantId in permission operations', async () => {
+      // Permissions are global (no tenantId), verify operations don't include tenant filtering
+      await permissionsService.findOne(mockPermissionId);
+
+      expect(mockPermissionRepository.findOne).toHaveBeenCalledWith({
+        where: { id: mockPermissionId },
+        relations: ['roles'],
+      });
+      // Should NOT include tenantId
+      const callArgs = (mockPermissionRepository.findOne as jest.Mock).mock.calls[0][0];
+      expect(callArgs.where.tenantId).toBeUndefined();
+    });
+
+    it('should create permissions without tenantId', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const createDto: CreatePermissionDto = {
+        resource: 'global-resource',
+        action: PermissionAction.READ,
+      };
+
+      await permissionsService.create(createDto);
+
+      const callArgs = (mockPermissionRepository.create as jest.Mock).mock.calls[0][0];
+      expect(callArgs.tenantId).toBeUndefined();
+    });
+  });
+});
diff --git a/src/modules/auth/__tests__/roles.service.spec.ts b/src/modules/auth/__tests__/roles.service.spec.ts
new file mode 100644
index 0000000..a74162a
--- /dev/null
+++ b/src/modules/auth/__tests__/roles.service.spec.ts
@@ -0,0 +1,733 @@
+/**
+ * @fileoverview Unit tests for RolesService
+ * Tests cover CRUD operations, permission management, validation, and tenant isolation
+ */
+
+import { Repository } from 'typeorm';
+import { Role } from '../entities/role.entity.js';
+import { Permission, PermissionAction } from '../entities/permission.entity.js';
+import { User } from '../entities/user.entity.js';
+import { RolesService, RoleSearchParams, CreateRoleDto, UpdateRoleDto } from '../services/roles.service.js';
+
+describe('RolesService', () => {
+  let rolesService: RolesService;
+  let mockRoleRepository: Partial<Repository<Role>>;
+  let mockPermissionRepository: Partial<Repository<Permission>>;
+
+  const mockTenantId = '550e8400-e29b-41d4-a716-446655440001';
+  const mockUserId = '550e8400-e29b-41d4-a716-446655440099';
+  const mockRoleId = '550e8400-e29b-41d4-a716-446655440010';
+  const mockPermissionId1 = '550e8400-e29b-41d4-a716-446655440020';
+  const mockPermissionId2 = '550e8400-e29b-41d4-a716-446655440021';
+
+  const mockPermission1: Partial<Permission> = {
+    id: mockPermissionId1,
+    resource: 'users',
+    action: PermissionAction.READ,
+    description: 'Read users',
+    module: 'auth',
+    createdAt: new Date('2026-01-01'),
+  };
+
+  const mockPermission2: Partial<Permission> = {
+    id: mockPermissionId2,
+    resource: 'users',
+    action: PermissionAction.CREATE,
+    description: 'Create users',
+    module: 'auth',
+    createdAt: new Date('2026-01-01'),
+  };
+
+  const mockRole: Partial<Role> = {
+    id: mockRoleId,
+    tenantId: mockTenantId,
+    name: 'Administrator',
+    code: 'ADMIN',
+    description: 'Full system access',
+    isSystem: false,
+    color: '#FF5733',
+    permissions: [mockPermission1 as Permission, mockPermission2 as Permission],
+    users: [],
+    createdAt: new Date('2026-01-01'),
+    createdBy: mockUserId,
+    updatedAt: null,
+    updatedBy: null,
+    deletedAt: null,
+    deletedBy: null,
+  };
+
+  const mockSystemRole: Partial<Role> = {
+    id: '550e8400-e29b-41d4-a716-446655440011',
+    tenantId: mockTenantId,
+    name: 'Super Admin',
+    code: 'SUPER_ADMIN',
+    description: 'System administrator role',
+    isSystem: true,
+    color: '#000000',
+    permissions: [mockPermission1 as Permission],
+    users: [],
+    createdAt: new Date('2026-01-01'),
+    createdBy: null,
+    updatedAt: null,
+    updatedBy: null,
+    deletedAt: null,
+    deletedBy: null,
+  };
+
+  beforeEach(() => {
+    jest.clearAllMocks();
+
+    // Setup mock repositories
+    mockRoleRepository = {
+      create: jest.fn().mockReturnValue(mockRole),
+      save: jest.fn().mockResolvedValue(mockRole),
+      findOne: jest.fn().mockResolvedValue(mockRole),
+      find: jest.fn().mockResolvedValue([mockRole]),
+      findAndCount: jest.fn().mockResolvedValue([[mockRole], 1]),
+      softDelete: jest.fn().mockResolvedValue({ affected: 1 }),
+    };
+
+    mockPermissionRepository = {
+      findBy: jest.fn().mockResolvedValue([mockPermission1, mockPermission2]),
+      findOne: jest.fn().mockResolvedValue(mockPermission1),
+    };
+
+    rolesService = new RolesService(
+      mockRoleRepository as Repository<Role>,
+      mockPermissionRepository as Repository<Permission>
+    );
+  });
+
+  describe('findAll', () => {
+    it('should return all roles for a tenant with pagination', async () => {
+      const params: RoleSearchParams = {
+        tenantId: mockTenantId,
+        limit: 50,
+        offset: 0,
+      };
+
+      const result = await rolesService.findAll(params);
+
+      expect(mockRoleRepository.findAndCount).toHaveBeenCalledWith({
+        where: [{ tenantId: mockTenantId }],
+        relations: ['permissions'],
+        take: 50,
+        skip: 0,
+        order: { isSystem: 'DESC', name: 'ASC' },
+      });
+      expect(result.data).toEqual([mockRole]);
+      expect(result.total).toBe(1);
+    });
+
+    it('should filter by search term', async () => {
+      const params: RoleSearchParams = {
+        tenantId: mockTenantId,
+        search: 'Admin',
+        limit: 50,
+        offset: 0,
+      };
+
+      await rolesService.findAll(params);
+
+      expect(mockRoleRepository.findAndCount).toHaveBeenCalled();
+      const callArgs = (mockRoleRepository.findAndCount as jest.Mock).mock.calls[0][0];
+      expect(callArgs.where).toHaveLength(3); // name, code, description search
+    });
+
+    it('should filter by isSystem flag', async () => {
+      const params: RoleSearchParams = {
+        tenantId: mockTenantId,
+        isSystem: true,
+        limit: 50,
+        offset: 0,
+      };
+
+      await rolesService.findAll(params);
+
+      const callArgs = (mockRoleRepository.findAndCount as jest.Mock).mock.calls[0][0];
+      expect(callArgs.where[0].isSystem).toBe(true);
+    });
+
+    it('should use default pagination values', async () => {
+      const params: RoleSearchParams = {
+        tenantId: mockTenantId,
+      };
+
+      await rolesService.findAll(params);
+
+      const callArgs = (mockRoleRepository.findAndCount as jest.Mock).mock.calls[0][0];
+      expect(callArgs.take).toBe(50);
+      expect(callArgs.skip).toBe(0);
+    });
+  });
+
+  describe('findOne', () => {
+    it('should return role by ID with relations', async () => {
+      const result = await rolesService.findOne(mockRoleId, mockTenantId);
+
+      expect(mockRoleRepository.findOne).toHaveBeenCalledWith({
+        where: { id: mockRoleId, tenantId: mockTenantId },
+        relations: ['permissions', 'users'],
+      });
+      expect(result).toEqual(mockRole);
+    });
+
+    it('should return null when role not found', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await rolesService.findOne('non-existent-id', mockTenantId);
+
+      expect(result).toBeNull();
+    });
+
+    it('should enforce tenant isolation', async () => {
+      const differentTenantId = '550e8400-e29b-41d4-a716-446655440999';
+
+      await rolesService.findOne(mockRoleId, differentTenantId);
+
+      expect(mockRoleRepository.findOne).toHaveBeenCalledWith({
+        where: { id: mockRoleId, tenantId: differentTenantId },
+        relations: ['permissions', 'users'],
+      });
+    });
+  });
+
+  describe('findByCode', () => {
+    it('should return role by code', async () => {
+      const result = await rolesService.findByCode('ADMIN', mockTenantId);
+
+      expect(mockRoleRepository.findOne).toHaveBeenCalledWith({
+        where: { code: 'ADMIN', tenantId: mockTenantId },
+        relations: ['permissions'],
+      });
+      expect(result).toEqual(mockRole);
+    });
+
+    it('should return null when code not found', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await rolesService.findByCode('NON_EXISTENT', mockTenantId);
+
+      expect(result).toBeNull();
+    });
+  });
+
+  describe('create', () => {
+    it('should create a new role', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null); // No existing role with same code
+
+      const createDto: CreateRoleDto = {
+        name: 'New Role',
+        code: 'NEW_ROLE',
+        description: 'A new role',
+        isSystem: false,
+        color: '#00FF00',
+      };
+
+      const result = await rolesService.create(mockTenantId, createDto, mockUserId);
+
+      expect(mockRoleRepository.create).toHaveBeenCalledWith({
+        tenantId: mockTenantId,
+        name: createDto.name,
+        code: createDto.code,
+        description: createDto.description,
+        isSystem: false,
+        color: createDto.color,
+        createdBy: mockUserId,
+      });
+      expect(mockRoleRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should create role with permissions', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const createDto: CreateRoleDto = {
+        name: 'Role With Permissions',
+        code: 'ROLE_PERMS',
+        permissionIds: [mockPermissionId1, mockPermissionId2],
+      };
+
+      await rolesService.create(mockTenantId, createDto, mockUserId);
+
+      expect(mockPermissionRepository.findBy).toHaveBeenCalledWith({
+        id: expect.anything(),
+      });
+      expect(mockRoleRepository.save).toHaveBeenCalled();
+    });
+
+    it('should throw error when code already exists', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(mockRole);
+
+      const createDto: CreateRoleDto = {
+        name: 'Duplicate Role',
+        code: 'ADMIN',
+      };
+
+      await expect(rolesService.create(mockTenantId, createDto, mockUserId)).rejects.toThrow(
+        'Ya existe un rol con el codigo "ADMIN"'
+      );
+    });
+
+    it('should default isSystem to false', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const createDto: CreateRoleDto = {
+        name: 'Non System Role',
+        code: 'NON_SYS',
+      };
+
+      await rolesService.create(mockTenantId, createDto, mockUserId);
+
+      expect(mockRoleRepository.create).toHaveBeenCalledWith(
+        expect.objectContaining({
+          isSystem: false,
+        })
+      );
+    });
+  });
+
+  describe('update', () => {
+    it('should update role basic fields', async () => {
+      const updateDto: UpdateRoleDto = {
+        name: 'Updated Role',
+        description: 'Updated description',
+        color: '#0000FF',
+      };
+
+      const result = await rolesService.update(mockRoleId, mockTenantId, updateDto, mockUserId);
+
+      expect(mockRoleRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should return null when role not found', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await rolesService.update(
+        'non-existent-id',
+        mockTenantId,
+        { name: 'Test' },
+        mockUserId
+      );
+
+      expect(result).toBeNull();
+    });
+
+    it('should throw error when changing code to existing code', async () => {
+      const existingRole = { ...mockRole, id: 'other-id' };
+      mockRoleRepository.findOne = jest
+        .fn()
+        .mockResolvedValueOnce(mockRole) // findOne for update
+        .mockResolvedValueOnce(existingRole); // findByCode check
+
+      const updateDto: UpdateRoleDto = {
+        code: 'EXISTING_CODE',
+      };
+
+      await expect(
+        rolesService.update(mockRoleId, mockTenantId, updateDto, mockUserId)
+      ).rejects.toThrow('Ya existe un rol con el codigo');
+    });
+
+    it('should restrict system role modifications', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(mockSystemRole);
+
+      const updateDto: UpdateRoleDto = {
+        name: 'Cannot Change Name',
+        code: 'CANNOT_CHANGE',
+      };
+
+      await expect(
+        rolesService.update(mockSystemRole.id!, mockTenantId, updateDto, mockUserId)
+      ).rejects.toThrow('Los roles del sistema solo permiten modificar descripcion y color');
+    });
+
+    it('should allow description and color changes on system roles', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(mockSystemRole);
+      mockRoleRepository.save = jest.fn().mockResolvedValue(mockSystemRole);
+
+      const updateDto: UpdateRoleDto = {
+        description: 'Updated system description',
+        color: '#FFFFFF',
+      };
+
+      const result = await rolesService.update(
+        mockSystemRole.id!,
+        mockTenantId,
+        updateDto,
+        mockUserId
+      );
+
+      expect(mockRoleRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should update permissions when provided', async () => {
+      const updateDto: UpdateRoleDto = {
+        permissionIds: [mockPermissionId1],
+      };
+
+      await rolesService.update(mockRoleId, mockTenantId, updateDto, mockUserId);
+
+      expect(mockPermissionRepository.findBy).toHaveBeenCalled();
+      expect(mockRoleRepository.save).toHaveBeenCalled();
+    });
+  });
+
+  describe('assignPermissions', () => {
+    it('should assign permissions to role', async () => {
+      const dto = { permissionIds: [mockPermissionId1, mockPermissionId2] };
+
+      const result = await rolesService.assignPermissions(
+        mockRoleId,
+        mockTenantId,
+        dto,
+        mockUserId
+      );
+
+      expect(mockPermissionRepository.findBy).toHaveBeenCalled();
+      expect(mockRoleRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should return null when role not found', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await rolesService.assignPermissions(
+        'non-existent-id',
+        mockTenantId,
+        { permissionIds: [mockPermissionId1] },
+        mockUserId
+      );
+
+      expect(result).toBeNull();
+    });
+
+    it('should replace all existing permissions', async () => {
+      const dto = { permissionIds: [mockPermissionId1] };
+
+      await rolesService.assignPermissions(mockRoleId, mockTenantId, dto, mockUserId);
+
+      expect(mockPermissionRepository.findBy).toHaveBeenCalledWith({
+        id: expect.anything(),
+      });
+    });
+  });
+
+  describe('addPermission', () => {
+    it('should add a single permission to role', async () => {
+      const newPermissionId = '550e8400-e29b-41d4-a716-446655440030';
+      const roleWithoutPermission = { ...mockRole, permissions: [] };
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(roleWithoutPermission);
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue({
+        id: newPermissionId,
+        resource: 'settings',
+        action: PermissionAction.READ,
+      });
+
+      const result = await rolesService.addPermission(
+        mockRoleId,
+        mockTenantId,
+        newPermissionId,
+        mockUserId
+      );
+
+      expect(mockPermissionRepository.findOne).toHaveBeenCalledWith({
+        where: { id: newPermissionId },
+      });
+      expect(mockRoleRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should not add duplicate permission', async () => {
+      // Role already has mockPermission1
+      const result = await rolesService.addPermission(
+        mockRoleId,
+        mockTenantId,
+        mockPermissionId1,
+        mockUserId
+      );
+
+      expect(mockRoleRepository.save).not.toHaveBeenCalled();
+      expect(result).toEqual(mockRole);
+    });
+
+    it('should throw error when permission not found', async () => {
+      mockPermissionRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      await expect(
+        rolesService.addPermission(mockRoleId, mockTenantId, 'non-existent', mockUserId)
+      ).rejects.toThrow('Permiso no encontrado');
+    });
+
+    it('should return null when role not found', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await rolesService.addPermission(
+        'non-existent-id',
+        mockTenantId,
+        mockPermissionId1,
+        mockUserId
+      );
+
+      expect(result).toBeNull();
+    });
+  });
+
+  describe('removePermission', () => {
+    it('should remove permission from role', async () => {
+      const result = await rolesService.removePermission(
+        mockRoleId,
+        mockTenantId,
+        mockPermissionId1,
+        mockUserId
+      );
+
+      expect(mockRoleRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should return null when role not found', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await rolesService.removePermission(
+        'non-existent-id',
+        mockTenantId,
+        mockPermissionId1,
+        mockUserId
+      );
+
+      expect(result).toBeNull();
+    });
+  });
+
+  describe('getPermissions', () => {
+    it('should return permissions for role', async () => {
+      const result = await rolesService.getPermissions(mockRoleId, mockTenantId);
+
+      expect(result).toEqual(mockRole.permissions);
+    });
+
+    it('should return empty array when role not found', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await rolesService.getPermissions('non-existent-id', mockTenantId);
+
+      expect(result).toEqual([]);
+    });
+  });
+
+  describe('getUsers', () => {
+    it('should return users for role', async () => {
+      const mockUser: Partial<User> = {
+        id: mockUserId,
+        email: 'test@example.com',
+      };
+      const roleWithUsers = { ...mockRole, users: [mockUser] };
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(roleWithUsers);
+
+      const result = await rolesService.getUsers(mockRoleId, mockTenantId);
+
+      expect(result).toEqual([mockUser]);
+    });
+
+    it('should return empty array when role not found', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await rolesService.getUsers('non-existent-id', mockTenantId);
+
+      expect(result).toEqual([]);
+    });
+  });
+
+  describe('getUserCount', () => {
+    it('should return user count for role', async () => {
+      const mockUsers = [{ id: 'user1' }, { id: 'user2' }];
+      const roleWithUsers = { ...mockRole, users: mockUsers };
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(roleWithUsers);
+
+      const result = await rolesService.getUserCount(mockRoleId, mockTenantId);
+
+      expect(result).toBe(2);
+    });
+
+    it('should return 0 when role not found', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await rolesService.getUserCount('non-existent-id', mockTenantId);
+
+      expect(result).toBe(0);
+    });
+  });
+
+  describe('getSystemRoles', () => {
+    it('should return only system roles', async () => {
+      mockRoleRepository.find = jest.fn().mockResolvedValue([mockSystemRole]);
+
+      const result = await rolesService.getSystemRoles(mockTenantId);
+
+      expect(mockRoleRepository.find).toHaveBeenCalledWith({
+        where: { tenantId: mockTenantId, isSystem: true },
+        relations: ['permissions'],
+        order: { name: 'ASC' },
+      });
+      expect(result).toEqual([mockSystemRole]);
+    });
+  });
+
+  describe('getCustomRoles', () => {
+    it('should return only custom (non-system) roles', async () => {
+      mockRoleRepository.find = jest.fn().mockResolvedValue([mockRole]);
+
+      const result = await rolesService.getCustomRoles(mockTenantId);
+
+      expect(mockRoleRepository.find).toHaveBeenCalledWith({
+        where: { tenantId: mockTenantId, isSystem: false },
+        relations: ['permissions'],
+        order: { name: 'ASC' },
+      });
+      expect(result).toEqual([mockRole]);
+    });
+  });
+
+  describe('cloneRole', () => {
+    it('should clone role with new code and name', async () => {
+      mockRoleRepository.findOne = jest
+        .fn()
+        .mockResolvedValueOnce(mockRole) // Source role
+        .mockResolvedValueOnce(null); // No existing role with new code
+
+      const result = await rolesService.cloneRole(
+        mockRoleId,
+        mockTenantId,
+        'CLONED_ROLE',
+        'Cloned Role',
+        mockUserId
+      );
+
+      expect(mockRoleRepository.create).toHaveBeenCalledWith({
+        tenantId: mockTenantId,
+        name: 'Cloned Role',
+        code: 'CLONED_ROLE',
+        description: mockRole.description,
+        isSystem: false, // Cloned roles are never system roles
+        color: mockRole.color,
+        permissions: mockRole.permissions,
+        createdBy: mockUserId,
+      });
+      expect(mockRoleRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should return null when source role not found', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await rolesService.cloneRole(
+        'non-existent-id',
+        mockTenantId,
+        'NEW_CODE',
+        'New Name',
+        mockUserId
+      );
+
+      expect(result).toBeNull();
+    });
+
+    it('should throw error when new code already exists', async () => {
+      mockRoleRepository.findOne = jest
+        .fn()
+        .mockResolvedValueOnce(mockRole) // Source role
+        .mockResolvedValueOnce(mockRole); // Existing role with same code
+
+      await expect(
+        rolesService.cloneRole(mockRoleId, mockTenantId, 'ADMIN', 'Cloned Admin', mockUserId)
+      ).rejects.toThrow('Ya existe un rol con el codigo "ADMIN"');
+    });
+  });
+
+  describe('delete', () => {
+    it('should soft delete a role', async () => {
+      const result = await rolesService.delete(mockRoleId, mockTenantId);
+
+      expect(mockRoleRepository.softDelete).toHaveBeenCalledWith(mockRoleId);
+      expect(result).toBe(true);
+    });
+
+    it('should return false when role not found', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await rolesService.delete('non-existent-id', mockTenantId);
+
+      expect(result).toBe(false);
+    });
+
+    it('should throw error when deleting system role', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(mockSystemRole);
+
+      await expect(rolesService.delete(mockSystemRole.id!, mockTenantId)).rejects.toThrow(
+        'No se pueden eliminar roles del sistema'
+      );
+    });
+
+    it('should throw error when role has assigned users', async () => {
+      const roleWithUsers = {
+        ...mockRole,
+        users: [{ id: 'user1' }],
+      };
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(roleWithUsers);
+
+      await expect(rolesService.delete(mockRoleId, mockTenantId)).rejects.toThrow(
+        'No se puede eliminar un rol que tiene usuarios asignados'
+      );
+    });
+  });
+
+  describe('Tenant Isolation', () => {
+    it('should filter by tenantId in findAll', async () => {
+      const params: RoleSearchParams = {
+        tenantId: mockTenantId,
+      };
+
+      await rolesService.findAll(params);
+
+      const callArgs = (mockRoleRepository.findAndCount as jest.Mock).mock.calls[0][0];
+      expect(callArgs.where[0].tenantId).toBe(mockTenantId);
+    });
+
+    it('should include tenantId in create', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const createDto: CreateRoleDto = {
+        name: 'Tenant Role',
+        code: 'TENANT_ROLE',
+      };
+
+      await rolesService.create(mockTenantId, createDto, mockUserId);
+
+      expect(mockRoleRepository.create).toHaveBeenCalledWith(
+        expect.objectContaining({
+          tenantId: mockTenantId,
+        })
+      );
+    });
+
+    it('should enforce tenantId in findOne', async () => {
+      await rolesService.findOne(mockRoleId, mockTenantId);
+
+      expect(mockRoleRepository.findOne).toHaveBeenCalledWith({
+        where: { id: mockRoleId, tenantId: mockTenantId },
+        relations: ['permissions', 'users'],
+      });
+    });
+
+    it('should not access roles from different tenant', async () => {
+      mockRoleRepository.findOne = jest.fn().mockResolvedValue(null);
+      const differentTenantId = '550e8400-e29b-41d4-a716-446655440002';
+
+      const result = await rolesService.findOne(mockRoleId, differentTenantId);
+
+      expect(result).toBeNull();
+    });
+  });
+});
diff --git a/src/modules/carta-porte/__tests__/carta-porte.service.spec.ts b/src/modules/carta-porte/__tests__/carta-porte.service.spec.ts
new file mode 100644
index 0000000..12a348e
--- /dev/null
+++ b/src/modules/carta-porte/__tests__/carta-porte.service.spec.ts
@@ -0,0 +1,1013 @@
+/**
+ * @fileoverview Unit tests for CartaPorteService
+ * Tests cover CRUD operations, validation, timbrado, cancelacion, and error handling
+ * Following pattern from financial/__tests__/accounts.service.spec.ts
+ */
+
+import { Repository } from 'typeorm';
+import {
+  CartaPorte,
+  EstadoCartaPorte,
+  TipoCfdiCartaPorte,
+  UbicacionCartaPorte,
+  MercanciaCartaPorte,
+  FiguraTransporte,
+  AutotransporteCartaPorte,
+} from '../entities';
+import {
+  CartaPorteService,
+  CartaPorteSearchParams,
+  CreateCartaPorteDto,
+  UpdateCartaPorteDto,
+  TimbrarCartaPorteDto,
+  CancelarCartaPorteDto,
+} from '../services/carta-porte.service';
+
+describe('CartaPorteService', () => {
+  let service: CartaPorteService;
+  let mockCartaPorteRepository: Partial<Repository<CartaPorte>>;
+  let mockUbicacionRepository: Partial<Repository<UbicacionCartaPorte>>;
+  let mockMercanciaRepository: Partial<Repository<MercanciaCartaPorte>>;
+  let mockFiguraRepository: Partial<Repository<FiguraTransporte>>;
+  let mockAutotransporteRepository: Partial<Repository<AutotransporteCartaPorte>>;
+
+  const mockTenantId = '550e8400-e29b-41d4-a716-446655440001';
+  const mockUserId = '550e8400-e29b-41d4-a716-446655440002';
+  const mockViajeId = '550e8400-e29b-41d4-a716-446655440003';
+  const mockCartaPorteId = '550e8400-e29b-41d4-a716-446655440010';
+
+  // Mock Ubicacion
+  const mockUbicacion: Partial<UbicacionCartaPorte> = {
+    id: '550e8400-e29b-41d4-a716-446655440020',
+    tenantId: mockTenantId,
+    cartaPorteId: mockCartaPorteId,
+    tipoUbicacion: 'Origen',
+    codigoPostal: '06600',
+    secuencia: 1,
+  };
+
+  const mockUbicacionDestino: Partial<UbicacionCartaPorte> = {
+    id: '550e8400-e29b-41d4-a716-446655440021',
+    tenantId: mockTenantId,
+    cartaPorteId: mockCartaPorteId,
+    tipoUbicacion: 'Destino',
+    codigoPostal: '44100',
+    secuencia: 2,
+  };
+
+  // Mock Mercancia
+  const mockMercancia: Partial<MercanciaCartaPorte> = {
+    id: '550e8400-e29b-41d4-a716-446655440030',
+    tenantId: mockTenantId,
+    cartaPorteId: mockCartaPorteId,
+    bienesTransp: '31161700',
+    descripcion: 'Materiales de construccion',
+    cantidad: 100,
+    claveUnidad: 'KGM',
+    pesoEnKg: 1000,
+    secuencia: 1,
+  };
+
+  // Mock Figura Transporte
+  const mockFigura: Partial<FiguraTransporte> = {
+    id: '550e8400-e29b-41d4-a716-446655440040',
+    tenantId: mockTenantId,
+    cartaPorteId: mockCartaPorteId,
+    tipoFigura: '01',
+    rfcFigura: 'XAXX010101000',
+    nombreFigura: 'Juan Perez',
+    numLicencia: 'ABC123456',
+  };
+
+  // Mock Autotransporte
+  const mockAutotransporte: Partial<AutotransporteCartaPorte> = {
+    id: '550e8400-e29b-41d4-a716-446655440050',
+    tenantId: mockTenantId,
+    cartaPorteId: mockCartaPorteId,
+    permSct: 'TPAF01',
+    numPermisoSct: 'PERM123456',
+    configVehicular: 'C2',
+    placaVm: 'ABC1234',
+    anioModeloVm: 2022,
+  };
+
+  // Mock CartaPorte completa
+  const mockCartaPorte: Partial<CartaPorte> = {
+    id: mockCartaPorteId,
+    tenantId: mockTenantId,
+    viajeId: mockViajeId,
+    tipoCfdi: TipoCfdiCartaPorte.INGRESO,
+    versionCartaPorte: '3.1',
+    serie: 'CP',
+    folio: '001',
+    emisorRfc: 'XAXX010101000',
+    emisorNombre: 'Transportes SA de CV',
+    emisorRegimenFiscal: '601',
+    receptorRfc: 'XBXX010101000',
+    receptorNombre: 'Cliente SA de CV',
+    receptorUsoCfdi: 'G03',
+    receptorDomicilioFiscalCp: '06600',
+    subtotal: 10000,
+    total: 11600,
+    moneda: 'MXN',
+    transporteInternacional: false,
+    permisoSct: 'TPAF01',
+    numPermisoSct: 'PERM123456',
+    configVehicular: 'C2',
+    pesoBrutoTotal: 1000,
+    unidadPeso: 'KGM',
+    numTotalMercancias: 1,
+    estado: EstadoCartaPorte.BORRADOR,
+    ubicaciones: [mockUbicacion as UbicacionCartaPorte, mockUbicacionDestino as UbicacionCartaPorte],
+    mercancias: [mockMercancia as MercanciaCartaPorte],
+    figuras: [mockFigura as FiguraTransporte],
+    autotransporte: [mockAutotransporte as AutotransporteCartaPorte],
+    createdAt: new Date('2026-01-01'),
+    updatedAt: new Date('2026-01-01'),
+    createdById: mockUserId,
+  };
+
+  // Mock CartaPorte validada
+  const mockCartaPorteValidada: Partial<CartaPorte> = {
+    ...mockCartaPorte,
+    estado: EstadoCartaPorte.VALIDADA,
+  };
+
+  // Mock CartaPorte timbrada
+  const mockCartaPorteTimbrada: Partial<CartaPorte> = {
+    ...mockCartaPorte,
+    estado: EstadoCartaPorte.TIMBRADA,
+    uuidCfdi: '550e8400-e29b-41d4-a716-446655440099',
+    fechaTimbrado: new Date('2026-01-02'),
+    xmlCfdi: '<cfdi:Comprobante ...>',
+    xmlCartaPorte: '<cartaporte31:CartaPorte ...>',
+  };
+
+  // Mock CartaPorte cancelada
+  const mockCartaPorteCancelada: Partial<CartaPorte> = {
+    ...mockCartaPorteTimbrada,
+    estado: EstadoCartaPorte.CANCELADA,
+    fechaCancelacion: new Date('2026-01-03'),
+    motivoCancelacion: 'Error en datos',
+  };
+
+  beforeEach(() => {
+    jest.clearAllMocks();
+
+    // Setup mock repositories
+    mockCartaPorteRepository = {
+      create: jest.fn().mockReturnValue(mockCartaPorte),
+      save: jest.fn().mockResolvedValue(mockCartaPorte),
+      findOne: jest.fn().mockResolvedValue(mockCartaPorte),
+      find: jest.fn().mockResolvedValue([mockCartaPorte]),
+      findAndCount: jest.fn().mockResolvedValue([[mockCartaPorte], 1]),
+      delete: jest.fn().mockResolvedValue({ affected: 1 }),
+    };
+
+    mockUbicacionRepository = {
+      create: jest.fn().mockReturnValue(mockUbicacion),
+      save: jest.fn().mockResolvedValue(mockUbicacion),
+      findOne: jest.fn().mockResolvedValue(mockUbicacion),
+    };
+
+    mockMercanciaRepository = {
+      create: jest.fn().mockReturnValue(mockMercancia),
+      save: jest.fn().mockResolvedValue(mockMercancia),
+      findOne: jest.fn().mockResolvedValue(mockMercancia),
+    };
+
+    mockFiguraRepository = {
+      create: jest.fn().mockReturnValue(mockFigura),
+      save: jest.fn().mockResolvedValue(mockFigura),
+      findOne: jest.fn().mockResolvedValue(mockFigura),
+    };
+
+    mockAutotransporteRepository = {
+      create: jest.fn().mockReturnValue(mockAutotransporte),
+      save: jest.fn().mockResolvedValue(mockAutotransporte),
+      findOne: jest.fn().mockResolvedValue(mockAutotransporte),
+    };
+
+    // Create service instance with mocked repositories
+    service = new CartaPorteService(
+      mockCartaPorteRepository as Repository<CartaPorte>,
+      mockUbicacionRepository as Repository<UbicacionCartaPorte>,
+      mockMercanciaRepository as Repository<MercanciaCartaPorte>,
+      mockFiguraRepository as Repository<FiguraTransporte>,
+      mockAutotransporteRepository as Repository<AutotransporteCartaPorte>,
+    );
+  });
+
+  describe('findAll', () => {
+    it('should return paginated cartas porte with default params', async () => {
+      const params: CartaPorteSearchParams = { tenantId: mockTenantId };
+
+      const result = await service.findAll(params);
+
+      expect(mockCartaPorteRepository.findAndCount).toHaveBeenCalled();
+      expect(result.data).toEqual([mockCartaPorte]);
+      expect(result.total).toBe(1);
+    });
+
+    it('should filter by estado', async () => {
+      const params: CartaPorteSearchParams = {
+        tenantId: mockTenantId,
+        estado: EstadoCartaPorte.BORRADOR,
+      };
+
+      await service.findAll(params);
+
+      expect(mockCartaPorteRepository.findAndCount).toHaveBeenCalledWith(
+        expect.objectContaining({
+          where: expect.arrayContaining([
+            expect.objectContaining({ estado: EstadoCartaPorte.BORRADOR }),
+          ]),
+        })
+      );
+    });
+
+    it('should filter by tipoCfdi', async () => {
+      const params: CartaPorteSearchParams = {
+        tenantId: mockTenantId,
+        tipoCfdi: TipoCfdiCartaPorte.INGRESO,
+      };
+
+      await service.findAll(params);
+
+      expect(mockCartaPorteRepository.findAndCount).toHaveBeenCalledWith(
+        expect.objectContaining({
+          where: expect.arrayContaining([
+            expect.objectContaining({ tipoCfdi: TipoCfdiCartaPorte.INGRESO }),
+          ]),
+        })
+      );
+    });
+
+    it('should filter by viajeId', async () => {
+      const params: CartaPorteSearchParams = {
+        tenantId: mockTenantId,
+        viajeId: mockViajeId,
+      };
+
+      await service.findAll(params);
+
+      expect(mockCartaPorteRepository.findAndCount).toHaveBeenCalledWith(
+        expect.objectContaining({
+          where: expect.arrayContaining([
+            expect.objectContaining({ viajeId: mockViajeId }),
+          ]),
+        })
+      );
+    });
+
+    it('should filter by search term across multiple fields', async () => {
+      const params: CartaPorteSearchParams = {
+        tenantId: mockTenantId,
+        search: 'Transportes',
+      };
+
+      await service.findAll(params);
+
+      expect(mockCartaPorteRepository.findAndCount).toHaveBeenCalled();
+      // Verify multiple where clauses are generated for search
+      const callArgs = (mockCartaPorteRepository.findAndCount as jest.Mock).mock.calls[0][0];
+      expect(callArgs.where.length).toBeGreaterThan(1);
+    });
+
+    it('should filter by date range', async () => {
+      const fechaDesde = new Date('2026-01-01');
+      const fechaHasta = new Date('2026-01-31');
+      const params: CartaPorteSearchParams = {
+        tenantId: mockTenantId,
+        fechaDesde,
+        fechaHasta,
+      };
+
+      await service.findAll(params);
+
+      expect(mockCartaPorteRepository.findAndCount).toHaveBeenCalled();
+    });
+
+    it('should apply pagination with limit and offset', async () => {
+      const params: CartaPorteSearchParams = {
+        tenantId: mockTenantId,
+        limit: 10,
+        offset: 20,
+      };
+
+      await service.findAll(params);
+
+      expect(mockCartaPorteRepository.findAndCount).toHaveBeenCalledWith(
+        expect.objectContaining({
+          take: 10,
+          skip: 20,
+        })
+      );
+    });
+
+    it('should include relations in query', async () => {
+      const params: CartaPorteSearchParams = { tenantId: mockTenantId };
+
+      await service.findAll(params);
+
+      expect(mockCartaPorteRepository.findAndCount).toHaveBeenCalledWith(
+        expect.objectContaining({
+          relations: ['ubicaciones', 'mercancias', 'figuras', 'autotransporte'],
+        })
+      );
+    });
+  });
+
+  describe('findOne', () => {
+    it('should return carta porte by id and tenantId', async () => {
+      const result = await service.findOne(mockCartaPorteId, mockTenantId);
+
+      expect(mockCartaPorteRepository.findOne).toHaveBeenCalledWith({
+        where: { id: mockCartaPorteId, tenantId: mockTenantId },
+        relations: ['ubicaciones', 'mercancias', 'figuras', 'autotransporte'],
+      });
+      expect(result).toEqual(mockCartaPorte);
+    });
+
+    it('should return null when carta porte not found', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await service.findOne('non-existent-id', mockTenantId);
+
+      expect(result).toBeNull();
+    });
+
+    it('should enforce tenant isolation', async () => {
+      const differentTenantId = '550e8400-e29b-41d4-a716-446655440999';
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await service.findOne(mockCartaPorteId, differentTenantId);
+
+      expect(mockCartaPorteRepository.findOne).toHaveBeenCalledWith({
+        where: { id: mockCartaPorteId, tenantId: differentTenantId },
+        relations: ['ubicaciones', 'mercancias', 'figuras', 'autotransporte'],
+      });
+      expect(result).toBeNull();
+    });
+  });
+
+  describe('findByViaje', () => {
+    it('should return cartas porte for a viaje', async () => {
+      const result = await service.findByViaje(mockViajeId, mockTenantId);
+
+      expect(mockCartaPorteRepository.find).toHaveBeenCalledWith({
+        where: { viajeId: mockViajeId, tenantId: mockTenantId },
+        relations: ['ubicaciones', 'mercancias', 'figuras', 'autotransporte'],
+        order: { createdAt: 'DESC' },
+      });
+      expect(result).toEqual([mockCartaPorte]);
+    });
+  });
+
+  describe('findByUuid', () => {
+    it('should return carta porte by UUID CFDI', async () => {
+      const uuidCfdi = '550e8400-e29b-41d4-a716-446655440099';
+
+      const result = await service.findByUuid(uuidCfdi, mockTenantId);
+
+      expect(mockCartaPorteRepository.findOne).toHaveBeenCalledWith({
+        where: { uuidCfdi, tenantId: mockTenantId },
+        relations: ['ubicaciones', 'mercancias', 'figuras', 'autotransporte'],
+      });
+    });
+  });
+
+  describe('create', () => {
+    it('should create a new carta porte in BORRADOR state', async () => {
+      const createDto: CreateCartaPorteDto = {
+        viajeId: mockViajeId,
+        tipoCfdi: TipoCfdiCartaPorte.INGRESO,
+        emisorRfc: 'XAXX010101000',
+        emisorNombre: 'Transportes SA de CV',
+        receptorRfc: 'XBXX010101000',
+        receptorNombre: 'Cliente SA de CV',
+      };
+
+      const result = await service.create(mockTenantId, createDto, mockUserId);
+
+      expect(mockCartaPorteRepository.create).toHaveBeenCalledWith({
+        ...createDto,
+        tenantId: mockTenantId,
+        estado: EstadoCartaPorte.BORRADOR,
+        createdById: mockUserId,
+      });
+      expect(mockCartaPorteRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should set default version to 3.1', async () => {
+      const createDto: CreateCartaPorteDto = {
+        viajeId: mockViajeId,
+        tipoCfdi: TipoCfdiCartaPorte.TRASLADO,
+        emisorRfc: 'XAXX010101000',
+        emisorNombre: 'Transportes SA de CV',
+        receptorRfc: 'XBXX010101000',
+        receptorNombre: 'Cliente SA de CV',
+      };
+
+      await service.create(mockTenantId, createDto, mockUserId);
+
+      expect(mockCartaPorteRepository.create).toHaveBeenCalledWith(
+        expect.objectContaining({
+          estado: EstadoCartaPorte.BORRADOR,
+        })
+      );
+    });
+  });
+
+  describe('update', () => {
+    it('should update carta porte in BORRADOR state', async () => {
+      const updateDto: UpdateCartaPorteDto = {
+        emisorNombre: 'Updated Name',
+        total: 15000,
+      };
+
+      mockCartaPorteRepository.save = jest.fn().mockResolvedValue({
+        ...mockCartaPorte,
+        ...updateDto,
+      });
+
+      const result = await service.update(mockCartaPorteId, mockTenantId, updateDto, mockUserId);
+
+      expect(mockCartaPorteRepository.findOne).toHaveBeenCalled();
+      expect(mockCartaPorteRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should return null when carta porte not found', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const updateDto: UpdateCartaPorteDto = { emisorNombre: 'Updated' };
+      const result = await service.update('non-existent-id', mockTenantId, updateDto, mockUserId);
+
+      expect(result).toBeNull();
+    });
+
+    it('should throw error when updating TIMBRADA carta porte', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorteTimbrada);
+
+      const updateDto: UpdateCartaPorteDto = { emisorNombre: 'Updated' };
+
+      await expect(
+        service.update(mockCartaPorteId, mockTenantId, updateDto, mockUserId)
+      ).rejects.toThrow('No se puede modificar una Carta Porte ya timbrada');
+    });
+
+    it('should throw error when updating CANCELADA carta porte', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorteCancelada);
+
+      const updateDto: UpdateCartaPorteDto = { emisorNombre: 'Updated' };
+
+      await expect(
+        service.update(mockCartaPorteId, mockTenantId, updateDto, mockUserId)
+      ).rejects.toThrow('No se puede modificar una Carta Porte cancelada');
+    });
+  });
+
+  describe('validar', () => {
+    it('should return valid=true when all required fields are present', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorte);
+
+      const result = await service.validar(mockCartaPorteId, mockTenantId);
+
+      expect(result.valid).toBe(true);
+      expect(result.errors).toHaveLength(0);
+    });
+
+    it('should return valid=false when carta porte not found', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await service.validar('non-existent-id', mockTenantId);
+
+      expect(result.valid).toBe(false);
+      expect(result.errors).toContain('Carta Porte no encontrada');
+    });
+
+    it('should return errors when emisor RFC is missing', async () => {
+      const incompleteCartaPorte = { ...mockCartaPorte, emisorRfc: null };
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(incompleteCartaPorte);
+
+      const result = await service.validar(mockCartaPorteId, mockTenantId);
+
+      expect(result.valid).toBe(false);
+      expect(result.errors).toContain('RFC del emisor es requerido');
+    });
+
+    it('should return errors when emisor nombre is missing', async () => {
+      const incompleteCartaPorte = { ...mockCartaPorte, emisorNombre: null };
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(incompleteCartaPorte);
+
+      const result = await service.validar(mockCartaPorteId, mockTenantId);
+
+      expect(result.valid).toBe(false);
+      expect(result.errors).toContain('Nombre del emisor es requerido');
+    });
+
+    it('should return errors when receptor RFC is missing', async () => {
+      const incompleteCartaPorte = { ...mockCartaPorte, receptorRfc: null };
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(incompleteCartaPorte);
+
+      const result = await service.validar(mockCartaPorteId, mockTenantId);
+
+      expect(result.valid).toBe(false);
+      expect(result.errors).toContain('RFC del receptor es requerido');
+    });
+
+    it('should return errors when less than 2 ubicaciones', async () => {
+      const incompleteCartaPorte = { ...mockCartaPorte, ubicaciones: [mockUbicacion] };
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(incompleteCartaPorte);
+
+      const result = await service.validar(mockCartaPorteId, mockTenantId);
+
+      expect(result.valid).toBe(false);
+      expect(result.errors).toContain('Se requieren al menos 2 ubicaciones (origen y destino)');
+    });
+
+    it('should return errors when no mercancias', async () => {
+      const incompleteCartaPorte = { ...mockCartaPorte, mercancias: [] };
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(incompleteCartaPorte);
+
+      const result = await service.validar(mockCartaPorteId, mockTenantId);
+
+      expect(result.valid).toBe(false);
+      expect(result.errors).toContain('Se requiere al menos una mercancia');
+    });
+
+    it('should return errors when no figuras de transporte', async () => {
+      const incompleteCartaPorte = { ...mockCartaPorte, figuras: [] };
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(incompleteCartaPorte);
+
+      const result = await service.validar(mockCartaPorteId, mockTenantId);
+
+      expect(result.valid).toBe(false);
+      expect(result.errors).toContain('Se requiere al menos una figura de transporte (operador)');
+    });
+
+    it('should return errors when no autotransporte', async () => {
+      const incompleteCartaPorte = { ...mockCartaPorte, autotransporte: [] };
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(incompleteCartaPorte);
+
+      const result = await service.validar(mockCartaPorteId, mockTenantId);
+
+      expect(result.valid).toBe(false);
+      expect(result.errors).toContain('Se requiere informacion de autotransporte');
+    });
+
+    it('should return errors when permisoSct is missing', async () => {
+      const incompleteCartaPorte = { ...mockCartaPorte, permisoSct: null };
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(incompleteCartaPorte);
+
+      const result = await service.validar(mockCartaPorteId, mockTenantId);
+
+      expect(result.valid).toBe(false);
+      expect(result.errors).toContain('Tipo de permiso SCT es requerido');
+    });
+
+    it('should return errors when configVehicular is missing', async () => {
+      const incompleteCartaPorte = { ...mockCartaPorte, configVehicular: null };
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(incompleteCartaPorte);
+
+      const result = await service.validar(mockCartaPorteId, mockTenantId);
+
+      expect(result.valid).toBe(false);
+      expect(result.errors).toContain('Configuracion vehicular es requerida');
+    });
+
+    it('should require total for CFDI de INGRESO', async () => {
+      const ingresoSinTotal = {
+        ...mockCartaPorte,
+        tipoCfdi: TipoCfdiCartaPorte.INGRESO,
+        total: null,
+      };
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(ingresoSinTotal);
+
+      const result = await service.validar(mockCartaPorteId, mockTenantId);
+
+      expect(result.valid).toBe(false);
+      expect(result.errors).toContain('Total del CFDI es requerido para tipo Ingreso');
+    });
+  });
+
+  describe('marcarValidada', () => {
+    it('should mark carta porte as VALIDADA when validation passes', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorte);
+      mockCartaPorteRepository.save = jest.fn().mockResolvedValue({
+        ...mockCartaPorte,
+        estado: EstadoCartaPorte.VALIDADA,
+      });
+
+      const result = await service.marcarValidada(mockCartaPorteId, mockTenantId);
+
+      expect(result).toBeDefined();
+      expect(mockCartaPorteRepository.save).toHaveBeenCalled();
+    });
+
+    it('should return null when carta porte not found', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await service.marcarValidada('non-existent-id', mockTenantId);
+
+      expect(result).toBeNull();
+    });
+
+    it('should throw error when validation fails', async () => {
+      const incompleteCartaPorte = { ...mockCartaPorte, emisorRfc: null };
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(incompleteCartaPorte);
+
+      await expect(
+        service.marcarValidada(mockCartaPorteId, mockTenantId)
+      ).rejects.toThrow('Carta Porte no valida');
+    });
+  });
+
+  describe('timbrar', () => {
+    it('should timbrar carta porte in VALIDADA state', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorteValidada);
+
+      const timbrarDto: TimbrarCartaPorteDto = {
+        uuidCfdi: '550e8400-e29b-41d4-a716-446655440099',
+        fechaTimbrado: new Date('2026-01-02'),
+        xmlCfdi: '<cfdi:Comprobante ...>',
+        xmlCartaPorte: '<cartaporte31:CartaPorte ...>',
+        pdfUrl: 'https://example.com/pdf/carta-porte.pdf',
+        qrUrl: 'https://example.com/qr/carta-porte.png',
+      };
+
+      mockCartaPorteRepository.save = jest.fn().mockResolvedValue({
+        ...mockCartaPorteValidada,
+        ...timbrarDto,
+        estado: EstadoCartaPorte.TIMBRADA,
+      });
+
+      const result = await service.timbrar(mockCartaPorteId, mockTenantId, timbrarDto);
+
+      expect(result).toBeDefined();
+      expect(mockCartaPorteRepository.save).toHaveBeenCalled();
+    });
+
+    it('should return null when carta porte not found', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const timbrarDto: TimbrarCartaPorteDto = {
+        uuidCfdi: '550e8400-e29b-41d4-a716-446655440099',
+        fechaTimbrado: new Date(),
+        xmlCfdi: '<cfdi>',
+        xmlCartaPorte: '<cartaporte>',
+      };
+
+      const result = await service.timbrar('non-existent-id', mockTenantId, timbrarDto);
+
+      expect(result).toBeNull();
+    });
+
+    it('should throw error when carta porte is not VALIDADA', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorte); // BORRADOR
+
+      const timbrarDto: TimbrarCartaPorteDto = {
+        uuidCfdi: '550e8400-e29b-41d4-a716-446655440099',
+        fechaTimbrado: new Date(),
+        xmlCfdi: '<cfdi>',
+        xmlCartaPorte: '<cartaporte>',
+      };
+
+      await expect(
+        service.timbrar(mockCartaPorteId, mockTenantId, timbrarDto)
+      ).rejects.toThrow('La Carta Porte debe estar validada antes de timbrar');
+    });
+  });
+
+  describe('cancelar', () => {
+    it('should cancel carta porte in TIMBRADA state', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorteTimbrada);
+
+      const cancelarDto: CancelarCartaPorteDto = {
+        motivoCancelacion: 'Error en datos del receptor',
+        uuidSustitucion: '550e8400-e29b-41d4-a716-446655440100',
+      };
+
+      mockCartaPorteRepository.save = jest.fn().mockResolvedValue({
+        ...mockCartaPorteTimbrada,
+        estado: EstadoCartaPorte.CANCELADA,
+        fechaCancelacion: expect.any(Date),
+        motivoCancelacion: cancelarDto.motivoCancelacion,
+        uuidSustitucion: cancelarDto.uuidSustitucion,
+      });
+
+      const result = await service.cancelar(mockCartaPorteId, mockTenantId, cancelarDto);
+
+      expect(result).toBeDefined();
+      expect(mockCartaPorteRepository.save).toHaveBeenCalled();
+    });
+
+    it('should return null when carta porte not found', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const cancelarDto: CancelarCartaPorteDto = {
+        motivoCancelacion: 'Error',
+      };
+
+      const result = await service.cancelar('non-existent-id', mockTenantId, cancelarDto);
+
+      expect(result).toBeNull();
+    });
+
+    it('should throw error when carta porte is not TIMBRADA', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorte); // BORRADOR
+
+      const cancelarDto: CancelarCartaPorteDto = {
+        motivoCancelacion: 'Error',
+      };
+
+      await expect(
+        service.cancelar(mockCartaPorteId, mockTenantId, cancelarDto)
+      ).rejects.toThrow('Solo se pueden cancelar Cartas Porte timbradas');
+    });
+  });
+
+  describe('addUbicacion', () => {
+    it('should add ubicacion to carta porte in BORRADOR state', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorte);
+
+      const ubicacionData: Partial<UbicacionCartaPorte> = {
+        tipoUbicacion: 'Origen',
+        codigoPostal: '06600',
+        secuencia: 1,
+      };
+
+      const result = await service.addUbicacion(mockCartaPorteId, mockTenantId, ubicacionData);
+
+      expect(mockUbicacionRepository.create).toHaveBeenCalledWith({
+        ...ubicacionData,
+        cartaPorteId: mockCartaPorteId,
+      });
+      expect(mockUbicacionRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should throw error when carta porte not found', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      await expect(
+        service.addUbicacion(mockCartaPorteId, mockTenantId, {})
+      ).rejects.toThrow('Carta Porte no encontrada');
+    });
+
+    it('should throw error when carta porte is not BORRADOR', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorteValidada);
+
+      await expect(
+        service.addUbicacion(mockCartaPorteId, mockTenantId, {})
+      ).rejects.toThrow('Solo se pueden agregar ubicaciones en estado BORRADOR');
+    });
+  });
+
+  describe('addMercancia', () => {
+    it('should add mercancia to carta porte in BORRADOR state', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorte);
+
+      const mercanciaData: Partial<MercanciaCartaPorte> = {
+        bienesTransp: '31161700',
+        descripcion: 'Test mercancia',
+        cantidad: 10,
+        claveUnidad: 'KGM',
+        pesoEnKg: 100,
+        secuencia: 2,
+      };
+
+      const result = await service.addMercancia(mockCartaPorteId, mockTenantId, mercanciaData);
+
+      expect(mockMercanciaRepository.create).toHaveBeenCalledWith({
+        ...mercanciaData,
+        cartaPorteId: mockCartaPorteId,
+      });
+      expect(mockMercanciaRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should throw error when carta porte not found', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      await expect(
+        service.addMercancia(mockCartaPorteId, mockTenantId, {})
+      ).rejects.toThrow('Carta Porte no encontrada');
+    });
+
+    it('should throw error when carta porte is not BORRADOR', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorteTimbrada);
+
+      await expect(
+        service.addMercancia(mockCartaPorteId, mockTenantId, {})
+      ).rejects.toThrow('Solo se pueden agregar mercancias en estado BORRADOR');
+    });
+  });
+
+  describe('addFigura', () => {
+    it('should add figura to carta porte in BORRADOR state', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorte);
+
+      const figuraData: Partial<FiguraTransporte> = {
+        tipoFigura: '01',
+        rfcFigura: 'XAXX010101000',
+        nombreFigura: 'Operador Test',
+        numLicencia: 'LIC123456',
+      };
+
+      const result = await service.addFigura(mockCartaPorteId, mockTenantId, figuraData);
+
+      expect(mockFiguraRepository.create).toHaveBeenCalledWith({
+        ...figuraData,
+        cartaPorteId: mockCartaPorteId,
+      });
+      expect(mockFiguraRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should throw error when carta porte not found', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      await expect(
+        service.addFigura(mockCartaPorteId, mockTenantId, {})
+      ).rejects.toThrow('Carta Porte no encontrada');
+    });
+
+    it('should throw error when carta porte is not BORRADOR', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorteCancelada);
+
+      await expect(
+        service.addFigura(mockCartaPorteId, mockTenantId, {})
+      ).rejects.toThrow('Solo se pueden agregar figuras en estado BORRADOR');
+    });
+  });
+
+  describe('addAutotransporte', () => {
+    it('should add autotransporte to carta porte in BORRADOR state', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorte);
+
+      const autoData: Partial<AutotransporteCartaPorte> = {
+        permSct: 'TPAF01',
+        numPermisoSct: 'PERM999',
+        configVehicular: 'C3',
+        placaVm: 'XYZ9999',
+        anioModeloVm: 2024,
+      };
+
+      const result = await service.addAutotransporte(mockCartaPorteId, mockTenantId, autoData);
+
+      expect(mockAutotransporteRepository.create).toHaveBeenCalledWith({
+        ...autoData,
+        cartaPorteId: mockCartaPorteId,
+      });
+      expect(mockAutotransporteRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should throw error when carta porte not found', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      await expect(
+        service.addAutotransporte(mockCartaPorteId, mockTenantId, {})
+      ).rejects.toThrow('Carta Porte no encontrada');
+    });
+
+    it('should throw error when carta porte is not BORRADOR', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorteValidada);
+
+      await expect(
+        service.addAutotransporte(mockCartaPorteId, mockTenantId, {})
+      ).rejects.toThrow('Solo se puede agregar autotransporte en estado BORRADOR');
+    });
+  });
+
+  describe('getPendientesTimbrar', () => {
+    it('should return cartas porte in BORRADOR or VALIDADA state', async () => {
+      mockCartaPorteRepository.find = jest.fn().mockResolvedValue([
+        mockCartaPorte,
+        mockCartaPorteValidada,
+      ]);
+
+      const result = await service.getPendientesTimbrar(mockTenantId);
+
+      expect(mockCartaPorteRepository.find).toHaveBeenCalledWith({
+        where: {
+          tenantId: mockTenantId,
+          estado: expect.anything(), // In([...])
+        },
+        order: { createdAt: 'ASC' },
+      });
+      expect(result).toHaveLength(2);
+    });
+  });
+
+  describe('getCartasPorteViaje', () => {
+    it('should return all cartas porte for a specific viaje', async () => {
+      const result = await service.getCartasPorteViaje(mockViajeId, mockTenantId);
+
+      expect(mockCartaPorteRepository.find).toHaveBeenCalledWith({
+        where: { viajeId: mockViajeId, tenantId: mockTenantId },
+        relations: ['ubicaciones', 'mercancias', 'figuras', 'autotransporte'],
+        order: { createdAt: 'DESC' },
+      });
+      expect(result).toEqual([mockCartaPorte]);
+    });
+  });
+
+  describe('delete', () => {
+    it('should delete carta porte in BORRADOR state', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorte);
+      mockCartaPorteRepository.delete = jest.fn().mockResolvedValue({ affected: 1 });
+
+      const result = await service.delete(mockCartaPorteId, mockTenantId);
+
+      expect(mockCartaPorteRepository.findOne).toHaveBeenCalled();
+      expect(mockCartaPorteRepository.delete).toHaveBeenCalledWith(mockCartaPorteId);
+      expect(result).toBe(true);
+    });
+
+    it('should return false when carta porte not found', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await service.delete('non-existent-id', mockTenantId);
+
+      expect(result).toBe(false);
+    });
+
+    it('should throw error when deleting VALIDADA carta porte', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorteValidada);
+
+      await expect(
+        service.delete(mockCartaPorteId, mockTenantId)
+      ).rejects.toThrow('Solo se pueden eliminar Cartas Porte en estado BORRADOR');
+    });
+
+    it('should throw error when deleting TIMBRADA carta porte', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorteTimbrada);
+
+      await expect(
+        service.delete(mockCartaPorteId, mockTenantId)
+      ).rejects.toThrow('Solo se pueden eliminar Cartas Porte en estado BORRADOR');
+    });
+
+    it('should throw error when deleting CANCELADA carta porte', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorteCancelada);
+
+      await expect(
+        service.delete(mockCartaPorteId, mockTenantId)
+      ).rejects.toThrow('Solo se pueden eliminar Cartas Porte en estado BORRADOR');
+    });
+
+    it('should return false when delete affects 0 rows', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(mockCartaPorte);
+      mockCartaPorteRepository.delete = jest.fn().mockResolvedValue({ affected: 0 });
+
+      const result = await service.delete(mockCartaPorteId, mockTenantId);
+
+      expect(result).toBe(false);
+    });
+  });
+
+  describe('Tenant Isolation', () => {
+    const differentTenantId = '550e8400-e29b-41d4-a716-446655440888';
+
+    it('should not return carta porte from different tenant in findOne', async () => {
+      mockCartaPorteRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await service.findOne(mockCartaPorteId, differentTenantId);
+
+      expect(mockCartaPorteRepository.findOne).toHaveBeenCalledWith(
+        expect.objectContaining({
+          where: expect.objectContaining({ tenantId: differentTenantId }),
+        })
+      );
+      expect(result).toBeNull();
+    });
+
+    it('should filter by tenantId in findAll', async () => {
+      await service.findAll({ tenantId: differentTenantId });
+
+      const callArgs = (mockCartaPorteRepository.findAndCount as jest.Mock).mock.calls[0][0];
+      expect(callArgs.where[0].tenantId).toBe(differentTenantId);
+    });
+
+    it('should include tenantId when creating carta porte', async () => {
+      const createDto: CreateCartaPorteDto = {
+        viajeId: mockViajeId,
+        tipoCfdi: TipoCfdiCartaPorte.INGRESO,
+        emisorRfc: 'XAXX010101000',
+        emisorNombre: 'Transportes SA de CV',
+        receptorRfc: 'XBXX010101000',
+        receptorNombre: 'Cliente SA de CV',
+      };
+
+      await service.create(differentTenantId, createDto, mockUserId);
+
+      expect(mockCartaPorteRepository.create).toHaveBeenCalledWith(
+        expect.objectContaining({ tenantId: differentTenantId })
+      );
+    });
+  });
+});
diff --git a/src/modules/combustible-gastos/services/anticipo-viatico.service.ts b/src/modules/combustible-gastos/services/anticipo-viatico.service.ts
new file mode 100644
index 0000000..833e38b
--- /dev/null
+++ b/src/modules/combustible-gastos/services/anticipo-viatico.service.ts
@@ -0,0 +1,386 @@
+import { Repository, FindOptionsWhere, Between, In } from 'typeorm';
+import { AppDataSource } from '../../../config/typeorm.js';
+import { AnticipoViatico, EstadoAnticipo } from '../entities/anticipo-viatico.entity.js';
+
+/**
+ * Search parameters for travel advances
+ */
+export interface AnticipoViaticoSearchParams {
+  tenantId: string;
+  viajeId?: string;
+  operadorId?: string;
+  estado?: string;
+  estados?: string[];
+  fechaDesde?: Date;
+  fechaHasta?: Date;
+  limit?: number;
+  offset?: number;
+}
+
+/**
+ * DTO for creating a travel advance
+ */
+export interface CreateAnticipoViaticoDto {
+  viajeId: string;
+  operadorId: string;
+  montoSolicitado: number;
+  combustibleEstimado?: number;
+  peajesEstimado?: number;
+  viaticosEstimado?: number;
+  observaciones?: string;
+}
+
+/**
+ * DTO for updating a travel advance
+ */
+export interface UpdateAnticipoViaticoDto extends Partial<CreateAnticipoViaticoDto> {
+  estado?: string;
+  montoAprobado?: number;
+  montoComprobado?: number;
+  montoReintegro?: number;
+}
+
+/**
+ * Service for managing travel advances (Anticipos de Viaticos)
+ */
+export class AnticipoViaticoService {
+  private repository: Repository<AnticipoViatico>;
+
+  constructor() {
+    this.repository = AppDataSource.getRepository(AnticipoViatico);
+  }
+
+  /**
+   * Find all travel advances with filters
+   */
+  async findAll(params: AnticipoViaticoSearchParams): Promise<{ data: AnticipoViatico[]; total: number }> {
+    const {
+      tenantId,
+      viajeId,
+      operadorId,
+      estado,
+      estados,
+      fechaDesde,
+      fechaHasta,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const where: FindOptionsWhere<AnticipoViatico> = { tenantId };
+
+    if (viajeId) {
+      where.viajeId = viajeId;
+    }
+
+    if (operadorId) {
+      where.operadorId = operadorId;
+    }
+
+    if (estado) {
+      where.estado = estado;
+    }
+
+    if (estados && estados.length > 0) {
+      where.estado = In(estados);
+    }
+
+    if (fechaDesde && fechaHasta) {
+      where.fechaSolicitud = Between(fechaDesde, fechaHasta);
+    }
+
+    const [data, total] = await this.repository.findAndCount({
+      where,
+      take: limit,
+      skip: offset,
+      order: { fechaSolicitud: 'DESC' },
+    });
+
+    return { data, total };
+  }
+
+  /**
+   * Find a single travel advance by ID
+   */
+  async findOne(tenantId: string, id: string): Promise<AnticipoViatico | null> {
+    return this.repository.findOne({
+      where: { id, tenantId },
+    });
+  }
+
+  /**
+   * Find travel advance by trip
+   */
+  async findByViaje(viajeId: string, tenantId: string): Promise<AnticipoViatico | null> {
+    return this.repository.findOne({
+      where: { viajeId, tenantId },
+    });
+  }
+
+  /**
+   * Create a new travel advance
+   */
+  async create(tenantId: string, dto: CreateAnticipoViaticoDto, createdBy: string): Promise<AnticipoViatico> {
+    // Check if advance already exists for trip
+    const existing = await this.findByViaje(dto.viajeId, tenantId);
+    if (existing) {
+      throw new Error('Ya existe un anticipo para este viaje');
+    }
+
+    const anticipo = this.repository.create({
+      ...dto,
+      tenantId,
+      estado: EstadoAnticipo.SOLICITADO,
+      fechaSolicitud: new Date(),
+      createdById: createdBy,
+    });
+
+    return this.repository.save(anticipo);
+  }
+
+  /**
+   * Update an existing travel advance
+   */
+  async update(
+    tenantId: string,
+    id: string,
+    dto: UpdateAnticipoViaticoDto
+  ): Promise<AnticipoViatico | null> {
+    const anticipo = await this.findOne(tenantId, id);
+    if (!anticipo) return null;
+
+    Object.assign(anticipo, dto);
+    return this.repository.save(anticipo);
+  }
+
+  /**
+   * Approve a travel advance
+   */
+  async aprobar(
+    tenantId: string,
+    id: string,
+    montoAprobado: number,
+    aprobadoPor: string
+  ): Promise<AnticipoViatico | null> {
+    const anticipo = await this.findOne(tenantId, id);
+    if (!anticipo) return null;
+
+    if (anticipo.estado !== EstadoAnticipo.SOLICITADO) {
+      throw new Error('Solo se pueden aprobar anticipos solicitados');
+    }
+
+    anticipo.estado = EstadoAnticipo.APROBADO;
+    anticipo.montoAprobado = montoAprobado;
+    anticipo.aprobadoPor = aprobadoPor;
+    anticipo.fechaAprobacion = new Date();
+
+    return this.repository.save(anticipo);
+  }
+
+  /**
+   * Reject a travel advance
+   */
+  async rechazar(
+    tenantId: string,
+    id: string,
+    aprobadoPor: string,
+    observaciones?: string
+  ): Promise<AnticipoViatico | null> {
+    const anticipo = await this.findOne(tenantId, id);
+    if (!anticipo) return null;
+
+    if (anticipo.estado !== EstadoAnticipo.SOLICITADO) {
+      throw new Error('Solo se pueden rechazar anticipos solicitados');
+    }
+
+    anticipo.estado = EstadoAnticipo.RECHAZADO;
+    anticipo.aprobadoPor = aprobadoPor;
+    anticipo.fechaAprobacion = new Date();
+    if (observaciones) {
+      anticipo.observaciones = observaciones;
+    }
+
+    return this.repository.save(anticipo);
+  }
+
+  /**
+   * Mark advance as delivered
+   */
+  async entregar(
+    tenantId: string,
+    id: string,
+    entregadoPor: string
+  ): Promise<AnticipoViatico | null> {
+    const anticipo = await this.findOne(tenantId, id);
+    if (!anticipo) return null;
+
+    if (anticipo.estado !== EstadoAnticipo.APROBADO) {
+      throw new Error('Solo se pueden entregar anticipos aprobados');
+    }
+
+    anticipo.estado = EstadoAnticipo.ENTREGADO;
+    anticipo.entregadoPor = entregadoPor;
+    anticipo.fechaEntrega = new Date();
+
+    return this.repository.save(anticipo);
+  }
+
+  /**
+   * Start accounting process
+   */
+  async iniciarComprobacion(tenantId: string, id: string): Promise<AnticipoViatico | null> {
+    const anticipo = await this.findOne(tenantId, id);
+    if (!anticipo) return null;
+
+    if (anticipo.estado !== EstadoAnticipo.ENTREGADO) {
+      throw new Error('Solo se pueden comprobar anticipos entregados');
+    }
+
+    anticipo.estado = EstadoAnticipo.COMPROBANDO;
+
+    return this.repository.save(anticipo);
+  }
+
+  /**
+   * Update accounted amount
+   */
+  async actualizarComprobado(
+    tenantId: string,
+    id: string,
+    montoComprobado: number
+  ): Promise<AnticipoViatico | null> {
+    const anticipo = await this.findOne(tenantId, id);
+    if (!anticipo) return null;
+
+    if (anticipo.estado !== EstadoAnticipo.COMPROBANDO) {
+      throw new Error('Solo se pueden actualizar anticipos en comprobacion');
+    }
+
+    anticipo.montoComprobado = montoComprobado;
+
+    // Calculate reintegration if over
+    const aprobado = anticipo.montoAprobado || 0;
+    if (montoComprobado < aprobado) {
+      anticipo.montoReintegro = aprobado - montoComprobado;
+    }
+
+    return this.repository.save(anticipo);
+  }
+
+  /**
+   * Liquidate the advance
+   */
+  async liquidar(
+    tenantId: string,
+    id: string,
+    montoComprobadoFinal: number,
+    liquidadoPor: string
+  ): Promise<AnticipoViatico | null> {
+    const anticipo = await this.findOne(tenantId, id);
+    if (!anticipo) return null;
+
+    if (anticipo.estado !== EstadoAnticipo.COMPROBANDO && anticipo.estado !== EstadoAnticipo.ENTREGADO) {
+      throw new Error('Solo se pueden liquidar anticipos entregados o en comprobacion');
+    }
+
+    anticipo.estado = EstadoAnticipo.LIQUIDADO;
+    anticipo.montoComprobado = montoComprobadoFinal;
+    anticipo.liquidadoPor = liquidadoPor;
+    anticipo.fechaLiquidacion = new Date();
+
+    // Calculate reintegration
+    const aprobado = anticipo.montoAprobado || 0;
+    anticipo.montoReintegro = Math.max(0, aprobado - montoComprobadoFinal);
+
+    return this.repository.save(anticipo);
+  }
+
+  /**
+   * Delete a travel advance (only if not delivered)
+   */
+  async delete(tenantId: string, id: string): Promise<boolean> {
+    const anticipo = await this.findOne(tenantId, id);
+    if (!anticipo) return false;
+
+    if (anticipo.estado !== EstadoAnticipo.SOLICITADO && anticipo.estado !== EstadoAnticipo.RECHAZADO) {
+      throw new Error('Solo se pueden eliminar anticipos solicitados o rechazados');
+    }
+
+    const result = await this.repository.delete(id);
+    return (result.affected ?? 0) > 0;
+  }
+
+  /**
+   * Get advances by operator
+   */
+  async getAnticiposPorOperador(operadorId: string, tenantId: string): Promise<AnticipoViatico[]> {
+    return this.repository.find({
+      where: { operadorId, tenantId },
+      order: { fechaSolicitud: 'DESC' },
+      take: 20,
+    });
+  }
+
+  /**
+   * Get pending advances (not liquidated)
+   */
+  async getAnticiposPendientes(tenantId: string): Promise<AnticipoViatico[]> {
+    return this.repository.find({
+      where: {
+        tenantId,
+        estado: In([
+          EstadoAnticipo.SOLICITADO,
+          EstadoAnticipo.APROBADO,
+          EstadoAnticipo.ENTREGADO,
+          EstadoAnticipo.COMPROBANDO,
+        ]),
+      },
+      order: { fechaSolicitud: 'DESC' },
+    });
+  }
+
+  /**
+   * Get advances requiring reintegration
+   */
+  async getAnticiposConReintegro(tenantId: string): Promise<AnticipoViatico[]> {
+    const qb = this.repository.createQueryBuilder('a');
+    qb.where('a.tenant_id = :tenantId', { tenantId });
+    qb.andWhere('a.estado = :estado', { estado: EstadoAnticipo.LIQUIDADO });
+    qb.andWhere('a.monto_reintegro > 0');
+    qb.orderBy('a.fecha_liquidacion', 'DESC');
+
+    return qb.getMany();
+  }
+
+  /**
+   * Get statistics for a period
+   */
+  async getEstadisticas(
+    tenantId: string,
+    fechaInicio: Date,
+    fechaFin: Date
+  ): Promise<{
+    totalSolicitado: number;
+    totalAprobado: number;
+    totalComprobado: number;
+    totalReintegrado: number;
+    cantidadAnticipos: number;
+  }> {
+    const anticipos = await this.repository.find({
+      where: {
+        tenantId,
+        estado: EstadoAnticipo.LIQUIDADO,
+        fechaLiquidacion: Between(fechaInicio, fechaFin),
+      },
+    });
+
+    return {
+      totalSolicitado: anticipos.reduce((sum, a) => sum + Number(a.montoSolicitado), 0),
+      totalAprobado: anticipos.reduce((sum, a) => sum + (Number(a.montoAprobado) || 0), 0),
+      totalComprobado: anticipos.reduce((sum, a) => sum + Number(a.montoComprobado), 0),
+      totalReintegrado: anticipos.reduce((sum, a) => sum + Number(a.montoReintegro), 0),
+      cantidadAnticipos: anticipos.length,
+    };
+  }
+}
+
+export const anticipoViaticoService = new AnticipoViaticoService();
diff --git a/src/modules/combustible-gastos/services/carga-combustible.service.ts b/src/modules/combustible-gastos/services/carga-combustible.service.ts
new file mode 100644
index 0000000..9f19618
--- /dev/null
+++ b/src/modules/combustible-gastos/services/carga-combustible.service.ts
@@ -0,0 +1,293 @@
+import { Repository, FindOptionsWhere, ILike, Between, In } from 'typeorm';
+import { AppDataSource } from '../../../config/typeorm.js';
+import { CargaCombustible, TipoCargaCombustible, EstadoGasto } from '../entities/carga-combustible.entity.js';
+
+/**
+ * Search parameters for fuel loads
+ */
+export interface CargaCombustibleSearchParams {
+  tenantId: string;
+  search?: string;
+  unidadId?: string;
+  viajeId?: string;
+  operadorId?: string;
+  tipoCarga?: TipoCargaCombustible;
+  estado?: EstadoGasto;
+  estados?: EstadoGasto[];
+  fechaDesde?: Date;
+  fechaHasta?: Date;
+  limit?: number;
+  offset?: number;
+}
+
+/**
+ * DTO for creating a fuel load
+ */
+export interface CreateCargaCombustibleDto {
+  unidadId: string;
+  viajeId?: string;
+  operadorId: string;
+  tipoCarga: TipoCargaCombustible;
+  tipoCombustible: string;
+  litros: number;
+  precioLitro: number;
+  total: number;
+  odometroCarga?: number;
+  estacionId?: string;
+  estacionNombre?: string;
+  estacionDireccion?: string;
+  latitud?: number;
+  longitud?: number;
+  numeroVale?: string;
+  numeroFactura?: string;
+  folioTicket?: string;
+  fechaCarga: Date;
+  fotoTicketUrl?: string;
+}
+
+/**
+ * DTO for updating a fuel load
+ */
+export interface UpdateCargaCombustibleDto extends Partial<CreateCargaCombustibleDto> {
+  estado?: EstadoGasto;
+  rendimientoCalculado?: number;
+}
+
+/**
+ * Service for managing fuel loads (Cargas de Combustible)
+ */
+export class CargaCombustibleService {
+  private repository: Repository<CargaCombustible>;
+
+  constructor() {
+    this.repository = AppDataSource.getRepository(CargaCombustible);
+  }
+
+  /**
+   * Find all fuel loads with filters
+   */
+  async findAll(params: CargaCombustibleSearchParams): Promise<{ data: CargaCombustible[]; total: number }> {
+    const {
+      tenantId,
+      search,
+      unidadId,
+      viajeId,
+      operadorId,
+      tipoCarga,
+      estado,
+      estados,
+      fechaDesde,
+      fechaHasta,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const where: FindOptionsWhere<CargaCombustible>[] = [];
+    const baseWhere: FindOptionsWhere<CargaCombustible> = { tenantId };
+
+    if (unidadId) {
+      baseWhere.unidadId = unidadId;
+    }
+
+    if (viajeId) {
+      baseWhere.viajeId = viajeId;
+    }
+
+    if (operadorId) {
+      baseWhere.operadorId = operadorId;
+    }
+
+    if (tipoCarga) {
+      baseWhere.tipoCarga = tipoCarga;
+    }
+
+    if (estado) {
+      baseWhere.estado = estado;
+    }
+
+    if (estados && estados.length > 0) {
+      baseWhere.estado = In(estados);
+    }
+
+    if (fechaDesde && fechaHasta) {
+      baseWhere.fechaCarga = Between(fechaDesde, fechaHasta);
+    }
+
+    if (search) {
+      where.push(
+        { ...baseWhere, estacionNombre: ILike(`%${search}%`) },
+        { ...baseWhere, numeroVale: ILike(`%${search}%`) },
+        { ...baseWhere, folioTicket: ILike(`%${search}%`) }
+      );
+    } else {
+      where.push(baseWhere);
+    }
+
+    const [data, total] = await this.repository.findAndCount({
+      where,
+      take: limit,
+      skip: offset,
+      order: { fechaCarga: 'DESC' },
+    });
+
+    return { data, total };
+  }
+
+  /**
+   * Find a single fuel load by ID
+   */
+  async findOne(tenantId: string, id: string): Promise<CargaCombustible | null> {
+    return this.repository.findOne({
+      where: { id, tenantId },
+    });
+  }
+
+  /**
+   * Create a new fuel load
+   */
+  async create(tenantId: string, dto: CreateCargaCombustibleDto, createdBy: string): Promise<CargaCombustible> {
+    const carga = this.repository.create({
+      ...dto,
+      tenantId,
+      estado: EstadoGasto.PENDIENTE,
+      createdById: createdBy,
+    });
+
+    return this.repository.save(carga);
+  }
+
+  /**
+   * Update an existing fuel load
+   */
+  async update(
+    tenantId: string,
+    id: string,
+    dto: UpdateCargaCombustibleDto
+  ): Promise<CargaCombustible | null> {
+    const carga = await this.findOne(tenantId, id);
+    if (!carga) return null;
+
+    Object.assign(carga, dto);
+    return this.repository.save(carga);
+  }
+
+  /**
+   * Approve a fuel load
+   */
+  async aprobar(tenantId: string, id: string, aprobadoPor: string): Promise<CargaCombustible | null> {
+    const carga = await this.findOne(tenantId, id);
+    if (!carga) return null;
+
+    if (carga.estado !== EstadoGasto.PENDIENTE) {
+      throw new Error('Solo se pueden aprobar cargas pendientes');
+    }
+
+    carga.estado = EstadoGasto.APROBADO;
+    carga.aprobadoPor = aprobadoPor;
+    carga.aprobadoFecha = new Date();
+
+    return this.repository.save(carga);
+  }
+
+  /**
+   * Reject a fuel load
+   */
+  async rechazar(tenantId: string, id: string, aprobadoPor: string): Promise<CargaCombustible | null> {
+    const carga = await this.findOne(tenantId, id);
+    if (!carga) return null;
+
+    if (carga.estado !== EstadoGasto.PENDIENTE) {
+      throw new Error('Solo se pueden rechazar cargas pendientes');
+    }
+
+    carga.estado = EstadoGasto.RECHAZADO;
+    carga.aprobadoPor = aprobadoPor;
+    carga.aprobadoFecha = new Date();
+
+    return this.repository.save(carga);
+  }
+
+  /**
+   * Delete a fuel load (soft or hard)
+   */
+  async delete(tenantId: string, id: string): Promise<boolean> {
+    const carga = await this.findOne(tenantId, id);
+    if (!carga) return false;
+
+    const result = await this.repository.delete(id);
+    return (result.affected ?? 0) > 0;
+  }
+
+  /**
+   * Get fuel loads by unit
+   */
+  async getCargasPorUnidad(unidadId: string, tenantId: string): Promise<CargaCombustible[]> {
+    return this.repository.find({
+      where: { unidadId, tenantId },
+      order: { fechaCarga: 'DESC' },
+      take: 50,
+    });
+  }
+
+  /**
+   * Get fuel loads by trip
+   */
+  async getCargasPorViaje(viajeId: string, tenantId: string): Promise<CargaCombustible[]> {
+    return this.repository.find({
+      where: { viajeId, tenantId },
+      order: { fechaCarga: 'ASC' },
+    });
+  }
+
+  /**
+   * Get pending fuel loads
+   */
+  async getCargasPendientes(tenantId: string): Promise<CargaCombustible[]> {
+    return this.repository.find({
+      where: { tenantId, estado: EstadoGasto.PENDIENTE },
+      order: { fechaCarga: 'DESC' },
+    });
+  }
+
+  /**
+   * Calculate fuel performance for a unit in a period
+   */
+  async calcularRendimiento(
+    unidadId: string,
+    tenantId: string,
+    fechaInicio: Date,
+    fechaFin: Date
+  ): Promise<{ totalLitros: number; totalKm: number; rendimiento: number }> {
+    const cargas = await this.repository.find({
+      where: {
+        unidadId,
+        tenantId,
+        estado: EstadoGasto.APROBADO,
+        fechaCarga: Between(fechaInicio, fechaFin),
+      },
+      order: { fechaCarga: 'ASC' },
+    });
+
+    if (cargas.length < 2) {
+      return { totalLitros: 0, totalKm: 0, rendimiento: 0 };
+    }
+
+    let totalLitros = 0;
+    let kmInicial = cargas[0].odometroCarga || 0;
+    let kmFinal = kmInicial;
+
+    for (const carga of cargas) {
+      totalLitros += Number(carga.litros);
+      if (carga.odometroCarga) {
+        kmFinal = carga.odometroCarga;
+      }
+    }
+
+    const totalKm = kmFinal - kmInicial;
+    const rendimiento = totalLitros > 0 ? totalKm / totalLitros : 0;
+
+    return { totalLitros, totalKm, rendimiento };
+  }
+}
+
+export const cargaCombustibleService = new CargaCombustibleService();
diff --git a/src/modules/combustible-gastos/services/control-rendimiento.service.ts b/src/modules/combustible-gastos/services/control-rendimiento.service.ts
new file mode 100644
index 0000000..3342f2f
--- /dev/null
+++ b/src/modules/combustible-gastos/services/control-rendimiento.service.ts
@@ -0,0 +1,356 @@
+import { Repository, FindOptionsWhere, Between, In } from 'typeorm';
+import { AppDataSource } from '../../../config/typeorm.js';
+import { ControlRendimiento, TipoAnomaliaRendimiento } from '../entities/control-rendimiento.entity.js';
+
+/**
+ * Search parameters for fuel performance controls
+ */
+export interface ControlRendimientoSearchParams {
+  tenantId: string;
+  unidadId?: string;
+  tieneAnomalia?: boolean;
+  tipoAnomalia?: string;
+  fechaDesde?: Date;
+  fechaHasta?: Date;
+  limit?: number;
+  offset?: number;
+}
+
+/**
+ * DTO for creating a fuel performance control
+ */
+export interface CreateControlRendimientoDto {
+  unidadId: string;
+  fechaInicio: Date;
+  fechaFin: Date;
+  kmRecorridos: number;
+  litrosConsumidos: number;
+  rendimientoReal: number;
+  rendimientoEsperado?: number;
+  variacionPorcentaje?: number;
+  costoTotalCombustible?: number;
+  costoPorKm?: number;
+  tieneAnomalia?: boolean;
+  tipoAnomalia?: string;
+  descripcionAnomalia?: string;
+}
+
+/**
+ * DTO for updating a fuel performance control
+ */
+export interface UpdateControlRendimientoDto extends Partial<CreateControlRendimientoDto> {}
+
+/**
+ * Service for managing fuel performance controls (Control de Rendimiento)
+ */
+export class ControlRendimientoService {
+  private repository: Repository<ControlRendimiento>;
+
+  constructor() {
+    this.repository = AppDataSource.getRepository(ControlRendimiento);
+  }
+
+  /**
+   * Find all performance controls with filters
+   */
+  async findAll(params: ControlRendimientoSearchParams): Promise<{ data: ControlRendimiento[]; total: number }> {
+    const {
+      tenantId,
+      unidadId,
+      tieneAnomalia,
+      tipoAnomalia,
+      fechaDesde,
+      fechaHasta,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const where: FindOptionsWhere<ControlRendimiento> = { tenantId };
+
+    if (unidadId) {
+      where.unidadId = unidadId;
+    }
+
+    if (tieneAnomalia !== undefined) {
+      where.tieneAnomalia = tieneAnomalia;
+    }
+
+    if (tipoAnomalia) {
+      where.tipoAnomalia = tipoAnomalia;
+    }
+
+    if (fechaDesde && fechaHasta) {
+      where.fechaInicio = Between(fechaDesde, fechaHasta);
+    }
+
+    const [data, total] = await this.repository.findAndCount({
+      where,
+      take: limit,
+      skip: offset,
+      order: { fechaInicio: 'DESC' },
+    });
+
+    return { data, total };
+  }
+
+  /**
+   * Find a single performance control by ID
+   */
+  async findOne(tenantId: string, id: string): Promise<ControlRendimiento | null> {
+    return this.repository.findOne({
+      where: { id, tenantId },
+    });
+  }
+
+  /**
+   * Create a new performance control
+   */
+  async create(tenantId: string, dto: CreateControlRendimientoDto): Promise<ControlRendimiento> {
+    // Calculate variation percentage if not provided
+    if (!dto.variacionPorcentaje && dto.rendimientoEsperado && dto.rendimientoEsperado > 0) {
+      dto.variacionPorcentaje = ((dto.rendimientoReal - dto.rendimientoEsperado) / dto.rendimientoEsperado) * 100;
+    }
+
+    // Calculate cost per km if not provided
+    if (!dto.costoPorKm && dto.costoTotalCombustible && dto.kmRecorridos > 0) {
+      dto.costoPorKm = dto.costoTotalCombustible / dto.kmRecorridos;
+    }
+
+    // Detect anomaly if not explicitly set
+    if (dto.tieneAnomalia === undefined && dto.variacionPorcentaje !== undefined) {
+      dto.tieneAnomalia = dto.variacionPorcentaje < -15; // 15% below expected is an anomaly
+      if (dto.tieneAnomalia && !dto.tipoAnomalia) {
+        dto.tipoAnomalia = TipoAnomaliaRendimiento.BAJO_RENDIMIENTO;
+      }
+    }
+
+    const control = this.repository.create({
+      ...dto,
+      tenantId,
+    });
+
+    return this.repository.save(control);
+  }
+
+  /**
+   * Update an existing performance control
+   */
+  async update(
+    tenantId: string,
+    id: string,
+    dto: UpdateControlRendimientoDto
+  ): Promise<ControlRendimiento | null> {
+    const control = await this.findOne(tenantId, id);
+    if (!control) return null;
+
+    Object.assign(control, dto);
+    return this.repository.save(control);
+  }
+
+  /**
+   * Delete a performance control
+   */
+  async delete(tenantId: string, id: string): Promise<boolean> {
+    const control = await this.findOne(tenantId, id);
+    if (!control) return false;
+
+    const result = await this.repository.delete(id);
+    return (result.affected ?? 0) > 0;
+  }
+
+  /**
+   * Get performance controls by unit
+   */
+  async getControlesPorUnidad(unidadId: string, tenantId: string): Promise<ControlRendimiento[]> {
+    return this.repository.find({
+      where: { unidadId, tenantId },
+      order: { fechaInicio: 'DESC' },
+      take: 20,
+    });
+  }
+
+  /**
+   * Get controls with anomalies
+   */
+  async getControlesConAnomalias(tenantId: string): Promise<ControlRendimiento[]> {
+    return this.repository.find({
+      where: { tenantId, tieneAnomalia: true },
+      order: { fechaInicio: 'DESC' },
+    });
+  }
+
+  /**
+   * Get controls by anomaly type
+   */
+  async getControlesPorTipoAnomalia(
+    tipoAnomalia: string,
+    tenantId: string
+  ): Promise<ControlRendimiento[]> {
+    return this.repository.find({
+      where: { tenantId, tipoAnomalia },
+      order: { fechaInicio: 'DESC' },
+    });
+  }
+
+  /**
+   * Generate performance control for a unit in a period
+   */
+  async generarControlPeriodo(
+    unidadId: string,
+    tenantId: string,
+    fechaInicio: Date,
+    fechaFin: Date,
+    rendimientoEsperado: number,
+    kmRecorridos: number,
+    litrosConsumidos: number,
+    costoTotal: number
+  ): Promise<ControlRendimiento> {
+    const rendimientoReal = litrosConsumidos > 0 ? kmRecorridos / litrosConsumidos : 0;
+    const variacionPorcentaje = rendimientoEsperado > 0
+      ? ((rendimientoReal - rendimientoEsperado) / rendimientoEsperado) * 100
+      : 0;
+
+    let tieneAnomalia = false;
+    let tipoAnomalia: string | undefined;
+    let descripcionAnomalia: string | undefined;
+
+    // Detect anomalies based on variation
+    if (variacionPorcentaje < -25) {
+      tieneAnomalia = true;
+      tipoAnomalia = TipoAnomaliaRendimiento.CONSUMO_EXCESIVO;
+      descripcionAnomalia = `Consumo excesivo: ${Math.abs(variacionPorcentaje).toFixed(1)}% por encima del esperado`;
+    } else if (variacionPorcentaje < -15) {
+      tieneAnomalia = true;
+      tipoAnomalia = TipoAnomaliaRendimiento.BAJO_RENDIMIENTO;
+      descripcionAnomalia = `Bajo rendimiento: ${Math.abs(variacionPorcentaje).toFixed(1)}% por debajo del esperado`;
+    }
+
+    return this.create(tenantId, {
+      unidadId,
+      fechaInicio,
+      fechaFin,
+      kmRecorridos,
+      litrosConsumidos,
+      rendimientoReal,
+      rendimientoEsperado,
+      variacionPorcentaje,
+      costoTotalCombustible: costoTotal,
+      costoPorKm: kmRecorridos > 0 ? costoTotal / kmRecorridos : 0,
+      tieneAnomalia,
+      tipoAnomalia,
+      descripcionAnomalia,
+    });
+  }
+
+  /**
+   * Get fleet performance statistics
+   */
+  async getEstadisticasFlota(
+    tenantId: string,
+    fechaInicio: Date,
+    fechaFin: Date
+  ): Promise<{
+    promedioRendimiento: number;
+    totalKmRecorridos: number;
+    totalLitrosConsumidos: number;
+    costoTotalCombustible: number;
+    costoPorKmPromedio: number;
+    cantidadUnidades: number;
+    unidadesConAnomalia: number;
+  }> {
+    const controles = await this.repository.find({
+      where: {
+        tenantId,
+        fechaInicio: Between(fechaInicio, fechaFin),
+      },
+    });
+
+    if (controles.length === 0) {
+      return {
+        promedioRendimiento: 0,
+        totalKmRecorridos: 0,
+        totalLitrosConsumidos: 0,
+        costoTotalCombustible: 0,
+        costoPorKmPromedio: 0,
+        cantidadUnidades: 0,
+        unidadesConAnomalia: 0,
+      };
+    }
+
+    const totalKmRecorridos = controles.reduce((sum, c) => sum + c.kmRecorridos, 0);
+    const totalLitrosConsumidos = controles.reduce((sum, c) => sum + Number(c.litrosConsumidos), 0);
+    const costoTotalCombustible = controles.reduce((sum, c) => sum + (Number(c.costoTotalCombustible) || 0), 0);
+    const unidadesUnicas = new Set(controles.map(c => c.unidadId));
+    const unidadesConAnomalia = new Set(controles.filter(c => c.tieneAnomalia).map(c => c.unidadId));
+
+    return {
+      promedioRendimiento: totalLitrosConsumidos > 0 ? totalKmRecorridos / totalLitrosConsumidos : 0,
+      totalKmRecorridos,
+      totalLitrosConsumidos,
+      costoTotalCombustible,
+      costoPorKmPromedio: totalKmRecorridos > 0 ? costoTotalCombustible / totalKmRecorridos : 0,
+      cantidadUnidades: unidadesUnicas.size,
+      unidadesConAnomalia: unidadesConAnomalia.size,
+    };
+  }
+
+  /**
+   * Get unit ranking by performance
+   */
+  async getRankingRendimiento(
+    tenantId: string,
+    fechaInicio: Date,
+    fechaFin: Date,
+    limit: number = 10
+  ): Promise<Array<{ unidadId: string; rendimientoPromedio: number; kmTotales: number }>> {
+    const controles = await this.repository.find({
+      where: {
+        tenantId,
+        fechaInicio: Between(fechaInicio, fechaFin),
+      },
+    });
+
+    // Group by unit
+    const porUnidad = new Map<string, { sumRendimiento: number; sumKm: number; count: number }>();
+
+    for (const control of controles) {
+      const current = porUnidad.get(control.unidadId) || { sumRendimiento: 0, sumKm: 0, count: 0 };
+      current.sumRendimiento += Number(control.rendimientoReal);
+      current.sumKm += control.kmRecorridos;
+      current.count++;
+      porUnidad.set(control.unidadId, current);
+    }
+
+    // Calculate averages and sort
+    const ranking = Array.from(porUnidad.entries())
+      .map(([unidadId, data]) => ({
+        unidadId,
+        rendimientoPromedio: data.count > 0 ? data.sumRendimiento / data.count : 0,
+        kmTotales: data.sumKm,
+      }))
+      .sort((a, b) => b.rendimientoPromedio - a.rendimientoPromedio)
+      .slice(0, limit);
+
+    return ranking;
+  }
+
+  /**
+   * Mark anomaly as investigated
+   */
+  async marcarAnomaliaInvestigada(
+    tenantId: string,
+    id: string,
+    tipoAnomaliaConfirmado: string,
+    descripcion: string
+  ): Promise<ControlRendimiento | null> {
+    const control = await this.findOne(tenantId, id);
+    if (!control) return null;
+
+    control.tipoAnomalia = tipoAnomaliaConfirmado;
+    control.descripcionAnomalia = descripcion;
+
+    return this.repository.save(control);
+  }
+}
+
+export const controlRendimientoService = new ControlRendimientoService();
diff --git a/src/modules/combustible-gastos/services/cruce-peaje.service.ts b/src/modules/combustible-gastos/services/cruce-peaje.service.ts
new file mode 100644
index 0000000..e32857a
--- /dev/null
+++ b/src/modules/combustible-gastos/services/cruce-peaje.service.ts
@@ -0,0 +1,249 @@
+import { Repository, FindOptionsWhere, ILike, Between, In } from 'typeorm';
+import { AppDataSource } from '../../../config/typeorm.js';
+import { CrucePeaje, TipoPagoPeaje } from '../entities/cruce-peaje.entity.js';
+import { EstadoGasto } from '../entities/carga-combustible.entity.js';
+
+/**
+ * Search parameters for toll crossings
+ */
+export interface CrucePeajeSearchParams {
+  tenantId: string;
+  search?: string;
+  unidadId?: string;
+  viajeId?: string;
+  operadorId?: string;
+  tipoPago?: string;
+  estado?: EstadoGasto;
+  fechaDesde?: Date;
+  fechaHasta?: Date;
+  limit?: number;
+  offset?: number;
+}
+
+/**
+ * DTO for creating a toll crossing
+ */
+export interface CreateCrucePeajeDto {
+  unidadId: string;
+  viajeId?: string;
+  operadorId?: string;
+  casetaNombre: string;
+  casetaCodigo?: string;
+  carretera?: string;
+  monto: number;
+  tipoPago?: string;
+  tagNumero?: string;
+  latitud?: number;
+  longitud?: number;
+  fechaCruce: Date;
+  numeroTicket?: string;
+  fotoTicketUrl?: string;
+}
+
+/**
+ * DTO for updating a toll crossing
+ */
+export interface UpdateCrucePeajeDto extends Partial<CreateCrucePeajeDto> {
+  estado?: EstadoGasto;
+}
+
+/**
+ * Service for managing toll crossings (Cruces de Peaje)
+ */
+export class CrucePeajeService {
+  private repository: Repository<CrucePeaje>;
+
+  constructor() {
+    this.repository = AppDataSource.getRepository(CrucePeaje);
+  }
+
+  /**
+   * Find all toll crossings with filters
+   */
+  async findAll(params: CrucePeajeSearchParams): Promise<{ data: CrucePeaje[]; total: number }> {
+    const {
+      tenantId,
+      search,
+      unidadId,
+      viajeId,
+      operadorId,
+      tipoPago,
+      estado,
+      fechaDesde,
+      fechaHasta,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const where: FindOptionsWhere<CrucePeaje>[] = [];
+    const baseWhere: FindOptionsWhere<CrucePeaje> = { tenantId };
+
+    if (unidadId) {
+      baseWhere.unidadId = unidadId;
+    }
+
+    if (viajeId) {
+      baseWhere.viajeId = viajeId;
+    }
+
+    if (operadorId) {
+      baseWhere.operadorId = operadorId;
+    }
+
+    if (tipoPago) {
+      baseWhere.tipoPago = tipoPago;
+    }
+
+    if (estado) {
+      baseWhere.estado = estado;
+    }
+
+    if (fechaDesde && fechaHasta) {
+      baseWhere.fechaCruce = Between(fechaDesde, fechaHasta);
+    }
+
+    if (search) {
+      where.push(
+        { ...baseWhere, casetaNombre: ILike(`%${search}%`) },
+        { ...baseWhere, casetaCodigo: ILike(`%${search}%`) },
+        { ...baseWhere, carretera: ILike(`%${search}%`) }
+      );
+    } else {
+      where.push(baseWhere);
+    }
+
+    const [data, total] = await this.repository.findAndCount({
+      where,
+      take: limit,
+      skip: offset,
+      order: { fechaCruce: 'DESC' },
+    });
+
+    return { data, total };
+  }
+
+  /**
+   * Find a single toll crossing by ID
+   */
+  async findOne(tenantId: string, id: string): Promise<CrucePeaje | null> {
+    return this.repository.findOne({
+      where: { id, tenantId },
+    });
+  }
+
+  /**
+   * Create a new toll crossing
+   */
+  async create(tenantId: string, dto: CreateCrucePeajeDto): Promise<CrucePeaje> {
+    const cruce = this.repository.create({
+      ...dto,
+      tenantId,
+      estado: EstadoGasto.APROBADO, // Toll crossings are auto-approved by default
+    });
+
+    return this.repository.save(cruce);
+  }
+
+  /**
+   * Update an existing toll crossing
+   */
+  async update(
+    tenantId: string,
+    id: string,
+    dto: UpdateCrucePeajeDto
+  ): Promise<CrucePeaje | null> {
+    const cruce = await this.findOne(tenantId, id);
+    if (!cruce) return null;
+
+    Object.assign(cruce, dto);
+    return this.repository.save(cruce);
+  }
+
+  /**
+   * Delete a toll crossing
+   */
+  async delete(tenantId: string, id: string): Promise<boolean> {
+    const cruce = await this.findOne(tenantId, id);
+    if (!cruce) return false;
+
+    const result = await this.repository.delete(id);
+    return (result.affected ?? 0) > 0;
+  }
+
+  /**
+   * Get toll crossings by unit
+   */
+  async getCrucesPorUnidad(unidadId: string, tenantId: string): Promise<CrucePeaje[]> {
+    return this.repository.find({
+      where: { unidadId, tenantId },
+      order: { fechaCruce: 'DESC' },
+      take: 50,
+    });
+  }
+
+  /**
+   * Get toll crossings by trip
+   */
+  async getCrucesPorViaje(viajeId: string, tenantId: string): Promise<CrucePeaje[]> {
+    return this.repository.find({
+      where: { viajeId, tenantId },
+      order: { fechaCruce: 'ASC' },
+    });
+  }
+
+  /**
+   * Calculate total toll cost for a trip
+   */
+  async getTotalPeajesViaje(viajeId: string, tenantId: string): Promise<number> {
+    const cruces = await this.getCrucesPorViaje(viajeId, tenantId);
+    return cruces.reduce((sum, cruce) => sum + Number(cruce.monto), 0);
+  }
+
+  /**
+   * Get toll statistics by period
+   */
+  async getEstadisticasPeajes(
+    tenantId: string,
+    fechaInicio: Date,
+    fechaFin: Date
+  ): Promise<{ totalCruces: number; totalMonto: number; promedioPorCruce: number }> {
+    const cruces = await this.repository.find({
+      where: {
+        tenantId,
+        fechaCruce: Between(fechaInicio, fechaFin),
+      },
+    });
+
+    const totalCruces = cruces.length;
+    const totalMonto = cruces.reduce((sum, cruce) => sum + Number(cruce.monto), 0);
+    const promedioPorCruce = totalCruces > 0 ? totalMonto / totalCruces : 0;
+
+    return { totalCruces, totalMonto, promedioPorCruce };
+  }
+
+  /**
+   * Get crossings by toll booth
+   */
+  async getCrucesPorCaseta(
+    casetaNombre: string,
+    tenantId: string,
+    fechaInicio?: Date,
+    fechaFin?: Date
+  ): Promise<CrucePeaje[]> {
+    const where: FindOptionsWhere<CrucePeaje> = {
+      tenantId,
+      casetaNombre: ILike(`%${casetaNombre}%`),
+    };
+
+    if (fechaInicio && fechaFin) {
+      where.fechaCruce = Between(fechaInicio, fechaFin);
+    }
+
+    return this.repository.find({
+      where,
+      order: { fechaCruce: 'DESC' },
+    });
+  }
+}
+
+export const crucePeajeService = new CrucePeajeService();
diff --git a/src/modules/combustible-gastos/services/gasto-viaje.service.ts b/src/modules/combustible-gastos/services/gasto-viaje.service.ts
new file mode 100644
index 0000000..9c53ea1
--- /dev/null
+++ b/src/modules/combustible-gastos/services/gasto-viaje.service.ts
@@ -0,0 +1,324 @@
+import { Repository, FindOptionsWhere, ILike, Between, In } from 'typeorm';
+import { AppDataSource } from '../../../config/typeorm.js';
+import { GastoViaje, TipoGasto } from '../entities/gasto-viaje.entity.js';
+import { EstadoGasto } from '../entities/carga-combustible.entity.js';
+
+/**
+ * Search parameters for travel expenses
+ */
+export interface GastoViajeSearchParams {
+  tenantId: string;
+  search?: string;
+  viajeId?: string;
+  operadorId?: string;
+  tipoGasto?: TipoGasto;
+  estado?: EstadoGasto;
+  estados?: EstadoGasto[];
+  tieneFactura?: boolean;
+  fechaDesde?: Date;
+  fechaHasta?: Date;
+  limit?: number;
+  offset?: number;
+}
+
+/**
+ * DTO for creating a travel expense
+ */
+export interface CreateGastoViajeDto {
+  viajeId: string;
+  operadorId: string;
+  tipoGasto: TipoGasto;
+  descripcion: string;
+  monto: number;
+  tieneFactura?: boolean;
+  numeroFactura?: string;
+  numeroTicket?: string;
+  fotoComprobanteUrl?: string;
+  lugar?: string;
+  latitud?: number;
+  longitud?: number;
+  fechaGasto: Date;
+}
+
+/**
+ * DTO for updating a travel expense
+ */
+export interface UpdateGastoViajeDto extends Partial<CreateGastoViajeDto> {
+  estado?: EstadoGasto;
+  motivoRechazo?: string;
+}
+
+/**
+ * Service for managing travel expenses (Gastos de Viaje)
+ */
+export class GastoViajeService {
+  private repository: Repository<GastoViaje>;
+
+  constructor() {
+    this.repository = AppDataSource.getRepository(GastoViaje);
+  }
+
+  /**
+   * Find all travel expenses with filters
+   */
+  async findAll(params: GastoViajeSearchParams): Promise<{ data: GastoViaje[]; total: number }> {
+    const {
+      tenantId,
+      search,
+      viajeId,
+      operadorId,
+      tipoGasto,
+      estado,
+      estados,
+      tieneFactura,
+      fechaDesde,
+      fechaHasta,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const where: FindOptionsWhere<GastoViaje>[] = [];
+    const baseWhere: FindOptionsWhere<GastoViaje> = { tenantId };
+
+    if (viajeId) {
+      baseWhere.viajeId = viajeId;
+    }
+
+    if (operadorId) {
+      baseWhere.operadorId = operadorId;
+    }
+
+    if (tipoGasto) {
+      baseWhere.tipoGasto = tipoGasto;
+    }
+
+    if (estado) {
+      baseWhere.estado = estado;
+    }
+
+    if (estados && estados.length > 0) {
+      baseWhere.estado = In(estados);
+    }
+
+    if (tieneFactura !== undefined) {
+      baseWhere.tieneFactura = tieneFactura;
+    }
+
+    if (fechaDesde && fechaHasta) {
+      baseWhere.fechaGasto = Between(fechaDesde, fechaHasta);
+    }
+
+    if (search) {
+      where.push(
+        { ...baseWhere, descripcion: ILike(`%${search}%`) },
+        { ...baseWhere, lugar: ILike(`%${search}%`) },
+        { ...baseWhere, numeroFactura: ILike(`%${search}%`) }
+      );
+    } else {
+      where.push(baseWhere);
+    }
+
+    const [data, total] = await this.repository.findAndCount({
+      where,
+      take: limit,
+      skip: offset,
+      order: { fechaGasto: 'DESC' },
+    });
+
+    return { data, total };
+  }
+
+  /**
+   * Find a single travel expense by ID
+   */
+  async findOne(tenantId: string, id: string): Promise<GastoViaje | null> {
+    return this.repository.findOne({
+      where: { id, tenantId },
+    });
+  }
+
+  /**
+   * Create a new travel expense
+   */
+  async create(tenantId: string, dto: CreateGastoViajeDto, createdBy: string): Promise<GastoViaje> {
+    const gasto = this.repository.create({
+      ...dto,
+      tenantId,
+      estado: EstadoGasto.PENDIENTE,
+      createdById: createdBy,
+    });
+
+    return this.repository.save(gasto);
+  }
+
+  /**
+   * Update an existing travel expense
+   */
+  async update(
+    tenantId: string,
+    id: string,
+    dto: UpdateGastoViajeDto
+  ): Promise<GastoViaje | null> {
+    const gasto = await this.findOne(tenantId, id);
+    if (!gasto) return null;
+
+    Object.assign(gasto, dto);
+    return this.repository.save(gasto);
+  }
+
+  /**
+   * Approve a travel expense
+   */
+  async aprobar(tenantId: string, id: string, aprobadoPor: string): Promise<GastoViaje | null> {
+    const gasto = await this.findOne(tenantId, id);
+    if (!gasto) return null;
+
+    if (gasto.estado !== EstadoGasto.PENDIENTE) {
+      throw new Error('Solo se pueden aprobar gastos pendientes');
+    }
+
+    gasto.estado = EstadoGasto.APROBADO;
+    gasto.aprobadoPor = aprobadoPor;
+    gasto.aprobadoFecha = new Date();
+
+    return this.repository.save(gasto);
+  }
+
+  /**
+   * Reject a travel expense
+   */
+  async rechazar(
+    tenantId: string,
+    id: string,
+    aprobadoPor: string,
+    motivoRechazo: string
+  ): Promise<GastoViaje | null> {
+    const gasto = await this.findOne(tenantId, id);
+    if (!gasto) return null;
+
+    if (gasto.estado !== EstadoGasto.PENDIENTE) {
+      throw new Error('Solo se pueden rechazar gastos pendientes');
+    }
+
+    gasto.estado = EstadoGasto.RECHAZADO;
+    gasto.aprobadoPor = aprobadoPor;
+    gasto.aprobadoFecha = new Date();
+    gasto.motivoRechazo = motivoRechazo;
+
+    return this.repository.save(gasto);
+  }
+
+  /**
+   * Delete a travel expense
+   */
+  async delete(tenantId: string, id: string): Promise<boolean> {
+    const gasto = await this.findOne(tenantId, id);
+    if (!gasto) return false;
+
+    const result = await this.repository.delete(id);
+    return (result.affected ?? 0) > 0;
+  }
+
+  /**
+   * Get travel expenses by trip
+   */
+  async getGastosPorViaje(viajeId: string, tenantId: string): Promise<GastoViaje[]> {
+    return this.repository.find({
+      where: { viajeId, tenantId },
+      order: { fechaGasto: 'ASC' },
+    });
+  }
+
+  /**
+   * Get travel expenses by operator
+   */
+  async getGastosPorOperador(operadorId: string, tenantId: string): Promise<GastoViaje[]> {
+    return this.repository.find({
+      where: { operadorId, tenantId },
+      order: { fechaGasto: 'DESC' },
+      take: 50,
+    });
+  }
+
+  /**
+   * Get pending travel expenses
+   */
+  async getGastosPendientes(tenantId: string): Promise<GastoViaje[]> {
+    return this.repository.find({
+      where: { tenantId, estado: EstadoGasto.PENDIENTE },
+      order: { fechaGasto: 'DESC' },
+    });
+  }
+
+  /**
+   * Calculate total expenses for a trip
+   */
+  async getTotalGastosViaje(
+    viajeId: string,
+    tenantId: string
+  ): Promise<{ total: number; porTipo: Record<string, number> }> {
+    const gastos = await this.getGastosPorViaje(viajeId, tenantId);
+
+    const porTipo: Record<string, number> = {};
+    let total = 0;
+
+    for (const gasto of gastos) {
+      if (gasto.estado === EstadoGasto.APROBADO || gasto.estado === EstadoGasto.PAGADO) {
+        total += Number(gasto.monto);
+        porTipo[gasto.tipoGasto] = (porTipo[gasto.tipoGasto] || 0) + Number(gasto.monto);
+      }
+    }
+
+    return { total, porTipo };
+  }
+
+  /**
+   * Get expense statistics by type for a period
+   */
+  async getEstadisticasPorTipo(
+    tenantId: string,
+    fechaInicio: Date,
+    fechaFin: Date
+  ): Promise<Record<string, { cantidad: number; total: number }>> {
+    const gastos = await this.repository.find({
+      where: {
+        tenantId,
+        estado: In([EstadoGasto.APROBADO, EstadoGasto.PAGADO]),
+        fechaGasto: Between(fechaInicio, fechaFin),
+      },
+    });
+
+    const estadisticas: Record<string, { cantidad: number; total: number }> = {};
+
+    for (const gasto of gastos) {
+      if (!estadisticas[gasto.tipoGasto]) {
+        estadisticas[gasto.tipoGasto] = { cantidad: 0, total: 0 };
+      }
+      estadisticas[gasto.tipoGasto].cantidad++;
+      estadisticas[gasto.tipoGasto].total += Number(gasto.monto);
+    }
+
+    return estadisticas;
+  }
+
+  /**
+   * Get deductible (with invoice) expenses
+   */
+  async getGastosDeducibles(
+    tenantId: string,
+    fechaInicio: Date,
+    fechaFin: Date
+  ): Promise<GastoViaje[]> {
+    return this.repository.find({
+      where: {
+        tenantId,
+        tieneFactura: true,
+        estado: In([EstadoGasto.APROBADO, EstadoGasto.PAGADO]),
+        fechaGasto: Between(fechaInicio, fechaFin),
+      },
+      order: { fechaGasto: 'DESC' },
+    });
+  }
+}
+
+export const gastoViajeService = new GastoViajeService();
diff --git a/src/modules/combustible-gastos/services/index.ts b/src/modules/combustible-gastos/services/index.ts
index db2c345..262ea40 100644
--- a/src/modules/combustible-gastos/services/index.ts
+++ b/src/modules/combustible-gastos/services/index.ts
@@ -1,8 +1,19 @@
 /**
  * Combustible y Gastos Services
+ * Module: MAI-012 - Vales combustible, peajes, viaticos, control antifraude
  */
-// TODO: Implement services
-// - combustible.service.ts
-// - peajes.service.ts
-// - viaticos.service.ts
-// - control-consumo.service.ts
+
+// Carga de Combustible Service
+export * from './carga-combustible.service.js';
+
+// Cruce de Peaje Service
+export * from './cruce-peaje.service.js';
+
+// Gasto de Viaje Service
+export * from './gasto-viaje.service.js';
+
+// Anticipo de Viatico Service
+export * from './anticipo-viatico.service.js';
+
+// Control de Rendimiento Service
+export * from './control-rendimiento.service.js';
diff --git a/src/modules/hr/dto/contract.dto.ts b/src/modules/hr/dto/contract.dto.ts
new file mode 100644
index 0000000..c634f34
--- /dev/null
+++ b/src/modules/hr/dto/contract.dto.ts
@@ -0,0 +1,179 @@
+/**
+ * Contract DTOs
+ * @module HR
+ */
+
+import {
+  IsString,
+  IsOptional,
+  IsNumber,
+  IsUUID,
+  MaxLength,
+  IsDateString,
+  IsEnum,
+  Min,
+  IsInt,
+} from 'class-validator';
+import { ContractType, ContractStatus, WageType } from '../entities/contract.entity';
+
+export class CreateContractDto {
+  @IsUUID()
+  companyId: string;
+
+  @IsUUID()
+  employeeId: string;
+
+  @IsString()
+  @MaxLength(255)
+  name: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(50)
+  reference?: string;
+
+  @IsOptional()
+  @IsEnum(['permanent', 'temporary', 'contractor', 'internship', 'part_time'])
+  contractType?: ContractType;
+
+  @IsOptional()
+  @IsEnum(['draft', 'active', 'expired', 'terminated', 'cancelled'])
+  status?: ContractStatus;
+
+  @IsDateString()
+  dateStart: string;
+
+  @IsOptional()
+  @IsDateString()
+  dateEnd?: string;
+
+  @IsOptional()
+  @IsUUID()
+  jobPositionId?: string;
+
+  @IsOptional()
+  @IsUUID()
+  departmentId?: string;
+
+  @IsNumber()
+  @Min(0)
+  wage: number;
+
+  @IsOptional()
+  @IsEnum(['hourly', 'daily', 'weekly', 'biweekly', 'monthly', 'annual'])
+  wageType?: WageType;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(3)
+  currency?: string;
+
+  @IsOptional()
+  @IsNumber()
+  @Min(0)
+  hoursPerWeek?: number;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(50)
+  scheduleType?: string;
+
+  @IsOptional()
+  @IsInt()
+  @Min(0)
+  trialPeriodMonths?: number;
+
+  @IsOptional()
+  @IsDateString()
+  trialDateEnd?: string;
+
+  @IsOptional()
+  @IsString()
+  notes?: string;
+
+  @IsOptional()
+  @IsString()
+  documentUrl?: string;
+}
+
+export class UpdateContractDto {
+  @IsOptional()
+  @IsString()
+  @MaxLength(255)
+  name?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(50)
+  reference?: string;
+
+  @IsOptional()
+  @IsEnum(['permanent', 'temporary', 'contractor', 'internship', 'part_time'])
+  contractType?: ContractType;
+
+  @IsOptional()
+  @IsEnum(['draft', 'active', 'expired', 'terminated', 'cancelled'])
+  status?: ContractStatus;
+
+  @IsOptional()
+  @IsDateString()
+  dateStart?: string;
+
+  @IsOptional()
+  @IsDateString()
+  dateEnd?: string;
+
+  @IsOptional()
+  @IsUUID()
+  jobPositionId?: string;
+
+  @IsOptional()
+  @IsUUID()
+  departmentId?: string;
+
+  @IsOptional()
+  @IsNumber()
+  @Min(0)
+  wage?: number;
+
+  @IsOptional()
+  @IsEnum(['hourly', 'daily', 'weekly', 'biweekly', 'monthly', 'annual'])
+  wageType?: WageType;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(3)
+  currency?: string;
+
+  @IsOptional()
+  @IsNumber()
+  @Min(0)
+  hoursPerWeek?: number;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(50)
+  scheduleType?: string;
+
+  @IsOptional()
+  @IsInt()
+  @Min(0)
+  trialPeriodMonths?: number;
+
+  @IsOptional()
+  @IsDateString()
+  trialDateEnd?: string;
+
+  @IsOptional()
+  @IsString()
+  notes?: string;
+
+  @IsOptional()
+  @IsString()
+  documentUrl?: string;
+}
+
+export class TerminateContractDto {
+  @IsString()
+  terminationReason: string;
+}
diff --git a/src/modules/hr/dto/department.dto.ts b/src/modules/hr/dto/department.dto.ts
new file mode 100644
index 0000000..1eb7c93
--- /dev/null
+++ b/src/modules/hr/dto/department.dto.ts
@@ -0,0 +1,80 @@
+/**
+ * Department DTOs
+ * @module HR
+ */
+
+import {
+  IsString,
+  IsOptional,
+  IsBoolean,
+  IsUUID,
+  MaxLength,
+} from 'class-validator';
+
+export class CreateDepartmentDto {
+  @IsUUID()
+  companyId: string;
+
+  @IsString()
+  @MaxLength(255)
+  name: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(50)
+  code?: string;
+
+  @IsOptional()
+  @IsUUID()
+  parentId?: string;
+
+  @IsOptional()
+  @IsUUID()
+  managerId?: string;
+
+  @IsOptional()
+  @IsBoolean()
+  isActive?: boolean;
+
+  @IsOptional()
+  @IsString()
+  description?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(7)
+  color?: string;
+}
+
+export class UpdateDepartmentDto {
+  @IsOptional()
+  @IsString()
+  @MaxLength(255)
+  name?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(50)
+  code?: string;
+
+  @IsOptional()
+  @IsUUID()
+  parentId?: string;
+
+  @IsOptional()
+  @IsUUID()
+  managerId?: string;
+
+  @IsOptional()
+  @IsBoolean()
+  isActive?: boolean;
+
+  @IsOptional()
+  @IsString()
+  description?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(7)
+  color?: string;
+}
diff --git a/src/modules/hr/dto/employee.dto.ts b/src/modules/hr/dto/employee.dto.ts
new file mode 100644
index 0000000..2468de7
--- /dev/null
+++ b/src/modules/hr/dto/employee.dto.ts
@@ -0,0 +1,204 @@
+/**
+ * Employee DTOs
+ * @module HR
+ */
+
+import {
+  IsString,
+  IsOptional,
+  IsBoolean,
+  IsEmail,
+  IsNumber,
+  IsUUID,
+  MaxLength,
+  IsDateString,
+  IsEnum,
+  Min,
+} from 'class-validator';
+import { EstadoEmpleado, Genero } from '../entities/employee.entity';
+
+export class CreateEmployeeDto {
+  @IsString()
+  @MaxLength(20)
+  codigo: string;
+
+  @IsString()
+  @MaxLength(100)
+  nombre: string;
+
+  @IsString()
+  @MaxLength(100)
+  apellidoPaterno: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(100)
+  apellidoMaterno?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(18)
+  curp?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(13)
+  rfc?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(11)
+  nss?: string;
+
+  @IsOptional()
+  @IsDateString()
+  fechaNacimiento?: string;
+
+  @IsOptional()
+  @IsEnum(['M', 'F'])
+  genero?: Genero;
+
+  @IsOptional()
+  @IsEmail()
+  @MaxLength(255)
+  email?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(20)
+  telefono?: string;
+
+  @IsOptional()
+  @IsString()
+  direccion?: string;
+
+  @IsDateString()
+  fechaIngreso: string;
+
+  @IsOptional()
+  @IsDateString()
+  fechaBaja?: string;
+
+  @IsOptional()
+  @IsUUID()
+  puestoId?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(100)
+  departamento?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(50)
+  tipoContrato?: string;
+
+  @IsOptional()
+  @IsNumber()
+  @Min(0)
+  salarioDiario?: number;
+
+  @IsOptional()
+  @IsEnum(['activo', 'inactivo', 'baja'])
+  estado?: EstadoEmpleado;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(500)
+  fotoUrl?: string;
+}
+
+export class UpdateEmployeeDto {
+  @IsOptional()
+  @IsString()
+  @MaxLength(20)
+  codigo?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(100)
+  nombre?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(100)
+  apellidoPaterno?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(100)
+  apellidoMaterno?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(18)
+  curp?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(13)
+  rfc?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(11)
+  nss?: string;
+
+  @IsOptional()
+  @IsDateString()
+  fechaNacimiento?: string;
+
+  @IsOptional()
+  @IsEnum(['M', 'F'])
+  genero?: Genero;
+
+  @IsOptional()
+  @IsEmail()
+  @MaxLength(255)
+  email?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(20)
+  telefono?: string;
+
+  @IsOptional()
+  @IsString()
+  direccion?: string;
+
+  @IsOptional()
+  @IsDateString()
+  fechaIngreso?: string;
+
+  @IsOptional()
+  @IsDateString()
+  fechaBaja?: string;
+
+  @IsOptional()
+  @IsUUID()
+  puestoId?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(100)
+  departamento?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(50)
+  tipoContrato?: string;
+
+  @IsOptional()
+  @IsNumber()
+  @Min(0)
+  salarioDiario?: number;
+
+  @IsOptional()
+  @IsEnum(['activo', 'inactivo', 'baja'])
+  estado?: EstadoEmpleado;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(500)
+  fotoUrl?: string;
+}
diff --git a/src/modules/hr/dto/index.ts b/src/modules/hr/dto/index.ts
new file mode 100644
index 0000000..85b85f8
--- /dev/null
+++ b/src/modules/hr/dto/index.ts
@@ -0,0 +1,12 @@
+/**
+ * HR DTOs Index
+ * @module HR
+ */
+
+export * from './employee.dto';
+export * from './department.dto';
+export * from './puesto.dto';
+export * from './contract.dto';
+export * from './leave-type.dto';
+export * from './leave-allocation.dto';
+export * from './leave.dto';
diff --git a/src/modules/hr/dto/leave-allocation.dto.ts b/src/modules/hr/dto/leave-allocation.dto.ts
new file mode 100644
index 0000000..d5eca1c
--- /dev/null
+++ b/src/modules/hr/dto/leave-allocation.dto.ts
@@ -0,0 +1,63 @@
+/**
+ * LeaveAllocation DTOs
+ * @module HR
+ */
+
+import {
+  IsString,
+  IsOptional,
+  IsNumber,
+  IsUUID,
+  IsDateString,
+  Min,
+} from 'class-validator';
+
+export class CreateLeaveAllocationDto {
+  @IsUUID()
+  employeeId: string;
+
+  @IsUUID()
+  leaveTypeId: string;
+
+  @IsNumber()
+  @Min(0)
+  daysAllocated: number;
+
+  @IsDateString()
+  dateFrom: string;
+
+  @IsDateString()
+  dateTo: string;
+
+  @IsOptional()
+  @IsString()
+  notes?: string;
+}
+
+export class UpdateLeaveAllocationDto {
+  @IsOptional()
+  @IsNumber()
+  @Min(0)
+  daysAllocated?: number;
+
+  @IsOptional()
+  @IsDateString()
+  dateFrom?: string;
+
+  @IsOptional()
+  @IsDateString()
+  dateTo?: string;
+
+  @IsOptional()
+  @IsString()
+  notes?: string;
+}
+
+export class AdjustLeaveAllocationDto {
+  @IsNumber()
+  adjustment: number;
+
+  @IsOptional()
+  @IsString()
+  reason?: string;
+}
diff --git a/src/modules/hr/dto/leave-type.dto.ts b/src/modules/hr/dto/leave-type.dto.ts
new file mode 100644
index 0000000..42ffac7
--- /dev/null
+++ b/src/modules/hr/dto/leave-type.dto.ts
@@ -0,0 +1,151 @@
+/**
+ * LeaveType DTOs
+ * @module HR
+ */
+
+import {
+  IsString,
+  IsOptional,
+  IsBoolean,
+  IsNumber,
+  IsUUID,
+  MaxLength,
+  IsEnum,
+  Min,
+  Max,
+  IsInt,
+} from 'class-validator';
+import { LeaveTypeCategory, AllocationType } from '../entities/leave-type.entity';
+
+export class CreateLeaveTypeDto {
+  @IsUUID()
+  companyId: string;
+
+  @IsString()
+  @MaxLength(255)
+  name: string;
+
+  @IsString()
+  @MaxLength(50)
+  code: string;
+
+  @IsOptional()
+  @IsString()
+  description?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(7)
+  color?: string;
+
+  @IsOptional()
+  @IsEnum(['vacation', 'sick', 'personal', 'maternity', 'paternity', 'bereavement', 'unpaid', 'other'])
+  leaveCategory?: LeaveTypeCategory;
+
+  @IsOptional()
+  @IsEnum(['fixed', 'accrual', 'unlimited'])
+  allocationType?: AllocationType;
+
+  @IsOptional()
+  @IsBoolean()
+  requiresApproval?: boolean;
+
+  @IsOptional()
+  @IsBoolean()
+  requiresDocument?: boolean;
+
+  @IsOptional()
+  @IsInt()
+  @Min(0)
+  maxDaysPerRequest?: number;
+
+  @IsOptional()
+  @IsInt()
+  @Min(0)
+  maxDaysPerYear?: number;
+
+  @IsOptional()
+  @IsInt()
+  @Min(0)
+  minDaysNotice?: number;
+
+  @IsOptional()
+  @IsBoolean()
+  isPaid?: boolean;
+
+  @IsOptional()
+  @IsNumber()
+  @Min(0)
+  @Max(100)
+  payPercentage?: number;
+
+  @IsOptional()
+  @IsBoolean()
+  isActive?: boolean;
+}
+
+export class UpdateLeaveTypeDto {
+  @IsOptional()
+  @IsString()
+  @MaxLength(255)
+  name?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(50)
+  code?: string;
+
+  @IsOptional()
+  @IsString()
+  description?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(7)
+  color?: string;
+
+  @IsOptional()
+  @IsEnum(['vacation', 'sick', 'personal', 'maternity', 'paternity', 'bereavement', 'unpaid', 'other'])
+  leaveCategory?: LeaveTypeCategory;
+
+  @IsOptional()
+  @IsEnum(['fixed', 'accrual', 'unlimited'])
+  allocationType?: AllocationType;
+
+  @IsOptional()
+  @IsBoolean()
+  requiresApproval?: boolean;
+
+  @IsOptional()
+  @IsBoolean()
+  requiresDocument?: boolean;
+
+  @IsOptional()
+  @IsInt()
+  @Min(0)
+  maxDaysPerRequest?: number;
+
+  @IsOptional()
+  @IsInt()
+  @Min(0)
+  maxDaysPerYear?: number;
+
+  @IsOptional()
+  @IsInt()
+  @Min(0)
+  minDaysNotice?: number;
+
+  @IsOptional()
+  @IsBoolean()
+  isPaid?: boolean;
+
+  @IsOptional()
+  @IsNumber()
+  @Min(0)
+  @Max(100)
+  payPercentage?: number;
+
+  @IsOptional()
+  @IsBoolean()
+  isActive?: boolean;
+}
diff --git a/src/modules/hr/dto/leave.dto.ts b/src/modules/hr/dto/leave.dto.ts
new file mode 100644
index 0000000..e85a50d
--- /dev/null
+++ b/src/modules/hr/dto/leave.dto.ts
@@ -0,0 +1,127 @@
+/**
+ * Leave DTOs
+ * @module HR
+ */
+
+import {
+  IsString,
+  IsOptional,
+  IsBoolean,
+  IsNumber,
+  IsUUID,
+  IsDateString,
+  IsEnum,
+  Min,
+} from 'class-validator';
+import { LeaveStatus, HalfDayType } from '../entities/leave.entity';
+
+export class CreateLeaveDto {
+  @IsUUID()
+  companyId: string;
+
+  @IsUUID()
+  employeeId: string;
+
+  @IsUUID()
+  leaveTypeId: string;
+
+  @IsOptional()
+  @IsUUID()
+  allocationId?: string;
+
+  @IsDateString()
+  dateFrom: string;
+
+  @IsDateString()
+  dateTo: string;
+
+  @IsNumber()
+  @Min(0)
+  daysRequested: number;
+
+  @IsOptional()
+  @IsBoolean()
+  isHalfDay?: boolean;
+
+  @IsOptional()
+  @IsEnum(['morning', 'afternoon'])
+  halfDayType?: HalfDayType;
+
+  @IsOptional()
+  @IsString()
+  requestReason?: string;
+
+  @IsOptional()
+  @IsString()
+  documentUrl?: string;
+
+  @IsOptional()
+  @IsString()
+  notes?: string;
+}
+
+export class UpdateLeaveDto {
+  @IsOptional()
+  @IsUUID()
+  leaveTypeId?: string;
+
+  @IsOptional()
+  @IsUUID()
+  allocationId?: string;
+
+  @IsOptional()
+  @IsDateString()
+  dateFrom?: string;
+
+  @IsOptional()
+  @IsDateString()
+  dateTo?: string;
+
+  @IsOptional()
+  @IsNumber()
+  @Min(0)
+  daysRequested?: number;
+
+  @IsOptional()
+  @IsBoolean()
+  isHalfDay?: boolean;
+
+  @IsOptional()
+  @IsEnum(['morning', 'afternoon'])
+  halfDayType?: HalfDayType;
+
+  @IsOptional()
+  @IsString()
+  requestReason?: string;
+
+  @IsOptional()
+  @IsString()
+  documentUrl?: string;
+
+  @IsOptional()
+  @IsString()
+  notes?: string;
+}
+
+export class SubmitLeaveDto {
+  @IsOptional()
+  @IsString()
+  requestReason?: string;
+}
+
+export class ApproveLeaveDto {
+  @IsOptional()
+  @IsString()
+  notes?: string;
+}
+
+export class RejectLeaveDto {
+  @IsString()
+  rejectionReason: string;
+}
+
+export class CancelLeaveDto {
+  @IsOptional()
+  @IsString()
+  cancellationReason?: string;
+}
diff --git a/src/modules/hr/dto/puesto.dto.ts b/src/modules/hr/dto/puesto.dto.ts
new file mode 100644
index 0000000..c21b275
--- /dev/null
+++ b/src/modules/hr/dto/puesto.dto.ts
@@ -0,0 +1,67 @@
+/**
+ * Puesto (Position) DTOs
+ * @module HR
+ */
+
+import {
+  IsString,
+  IsOptional,
+  IsBoolean,
+  MaxLength,
+} from 'class-validator';
+
+export class CreatePuestoDto {
+  @IsString()
+  @MaxLength(20)
+  codigo: string;
+
+  @IsString()
+  @MaxLength(100)
+  nombre: string;
+
+  @IsOptional()
+  @IsString()
+  descripcion?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(20)
+  nivelRiesgo?: string;
+
+  @IsOptional()
+  @IsBoolean()
+  requiereCapacitacionEspecial?: boolean;
+
+  @IsOptional()
+  @IsBoolean()
+  activo?: boolean;
+}
+
+export class UpdatePuestoDto {
+  @IsOptional()
+  @IsString()
+  @MaxLength(20)
+  codigo?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(100)
+  nombre?: string;
+
+  @IsOptional()
+  @IsString()
+  descripcion?: string;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(20)
+  nivelRiesgo?: string;
+
+  @IsOptional()
+  @IsBoolean()
+  requiereCapacitacionEspecial?: boolean;
+
+  @IsOptional()
+  @IsBoolean()
+  activo?: boolean;
+}
diff --git a/src/modules/hr/index.ts b/src/modules/hr/index.ts
new file mode 100644
index 0000000..2261852
--- /dev/null
+++ b/src/modules/hr/index.ts
@@ -0,0 +1,15 @@
+/**
+ * HR Module Index
+ * Human Resources Management
+ *
+ * @module HR
+ */
+
+// Entities
+export * from './entities';
+
+// DTOs
+export * from './dto';
+
+// Services
+export * from './services';
diff --git a/src/modules/hr/services/contracts.service.ts b/src/modules/hr/services/contracts.service.ts
new file mode 100644
index 0000000..58209ef
--- /dev/null
+++ b/src/modules/hr/services/contracts.service.ts
@@ -0,0 +1,360 @@
+/**
+ * Contracts Service
+ * @module HR
+ */
+
+import { Repository, FindOptionsWhere, LessThanOrEqual, MoreThanOrEqual, Between, In } from 'typeorm';
+import { Contract, ContractStatus, ContractType } from '../entities/contract.entity';
+import { CreateContractDto, UpdateContractDto, TerminateContractDto } from '../dto';
+
+export interface ContractSearchParams {
+  tenantId: string;
+  companyId?: string;
+  employeeId?: string;
+  search?: string;
+  contractType?: ContractType;
+  status?: ContractStatus;
+  departmentId?: string;
+  dateStartFrom?: Date;
+  dateStartTo?: Date;
+  expiringWithinDays?: number;
+  limit?: number;
+  offset?: number;
+}
+
+export class ContractsService {
+  constructor(private readonly contractRepository: Repository<Contract>) {}
+
+  /**
+   * Find all contracts with filters
+   */
+  async findAll(params: ContractSearchParams): Promise<{ data: Contract[]; total: number }> {
+    const {
+      tenantId,
+      companyId,
+      employeeId,
+      search,
+      contractType,
+      status,
+      departmentId,
+      dateStartFrom,
+      dateStartTo,
+      expiringWithinDays,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const queryBuilder = this.contractRepository
+      .createQueryBuilder('contract')
+      .leftJoinAndSelect('contract.department', 'department')
+      .where('contract.tenant_id = :tenantId', { tenantId });
+
+    if (companyId) {
+      queryBuilder.andWhere('contract.company_id = :companyId', { companyId });
+    }
+
+    if (employeeId) {
+      queryBuilder.andWhere('contract.employee_id = :employeeId', { employeeId });
+    }
+
+    if (search) {
+      queryBuilder.andWhere(
+        '(contract.name ILIKE :search OR contract.reference ILIKE :search)',
+        { search: `%${search}%` }
+      );
+    }
+
+    if (contractType) {
+      queryBuilder.andWhere('contract.contract_type = :contractType', { contractType });
+    }
+
+    if (status) {
+      queryBuilder.andWhere('contract.status = :status', { status });
+    }
+
+    if (departmentId) {
+      queryBuilder.andWhere('contract.department_id = :departmentId', { departmentId });
+    }
+
+    if (dateStartFrom) {
+      queryBuilder.andWhere('contract.date_start >= :dateStartFrom', { dateStartFrom });
+    }
+
+    if (dateStartTo) {
+      queryBuilder.andWhere('contract.date_start <= :dateStartTo', { dateStartTo });
+    }
+
+    if (expiringWithinDays) {
+      const today = new Date();
+      const futureDate = new Date(today.getTime() + expiringWithinDays * 24 * 60 * 60 * 1000);
+      queryBuilder.andWhere('contract.date_end IS NOT NULL');
+      queryBuilder.andWhere('contract.date_end BETWEEN :today AND :futureDate', { today, futureDate });
+      queryBuilder.andWhere('contract.status = :activeStatus', { activeStatus: 'active' });
+    }
+
+    queryBuilder.orderBy('contract.date_start', 'DESC');
+
+    const total = await queryBuilder.getCount();
+    const data = await queryBuilder.skip(offset).take(limit).getMany();
+
+    return { data, total };
+  }
+
+  /**
+   * Find one contract by ID
+   */
+  async findOne(id: string, tenantId: string): Promise<Contract | null> {
+    return this.contractRepository.findOne({
+      where: { id, tenantId },
+      relations: ['department'],
+    });
+  }
+
+  /**
+   * Find active contract for employee
+   */
+  async findActiveByEmployee(employeeId: string, tenantId: string): Promise<Contract | null> {
+    return this.contractRepository.findOne({
+      where: { employeeId, tenantId, status: 'active' },
+      relations: ['department'],
+    });
+  }
+
+  /**
+   * Find all contracts for employee
+   */
+  async findByEmployee(employeeId: string, tenantId: string): Promise<Contract[]> {
+    return this.contractRepository.find({
+      where: { employeeId, tenantId },
+      relations: ['department'],
+      order: { dateStart: 'DESC' },
+    });
+  }
+
+  /**
+   * Create new contract
+   */
+  async create(tenantId: string, dto: CreateContractDto): Promise<Contract> {
+    // Check if employee already has an active contract
+    if (dto.status === 'active') {
+      const existingActive = await this.findActiveByEmployee(dto.employeeId, tenantId);
+      if (existingActive) {
+        throw new Error('El empleado ya tiene un contrato activo');
+      }
+    }
+
+    const contract = this.contractRepository.create({
+      ...dto,
+      tenantId,
+      dateStart: new Date(dto.dateStart),
+      dateEnd: dto.dateEnd ? new Date(dto.dateEnd) : null,
+      trialDateEnd: dto.trialDateEnd ? new Date(dto.trialDateEnd) : null,
+    });
+
+    return this.contractRepository.save(contract);
+  }
+
+  /**
+   * Update contract
+   */
+  async update(id: string, tenantId: string, dto: UpdateContractDto): Promise<Contract | null> {
+    const contract = await this.findOne(id, tenantId);
+    if (!contract) return null;
+
+    // If activating and employee has another active contract
+    if (dto.status === 'active' && contract.status !== 'active') {
+      const existingActive = await this.findActiveByEmployee(contract.employeeId, tenantId);
+      if (existingActive && existingActive.id !== id) {
+        throw new Error('El empleado ya tiene un contrato activo');
+      }
+    }
+
+    Object.assign(contract, {
+      ...dto,
+      dateStart: dto.dateStart ? new Date(dto.dateStart) : contract.dateStart,
+      dateEnd: dto.dateEnd ? new Date(dto.dateEnd) : contract.dateEnd,
+      trialDateEnd: dto.trialDateEnd ? new Date(dto.trialDateEnd) : contract.trialDateEnd,
+    });
+
+    return this.contractRepository.save(contract);
+  }
+
+  /**
+   * Delete contract (only drafts)
+   */
+  async delete(id: string, tenantId: string): Promise<boolean> {
+    const contract = await this.findOne(id, tenantId);
+    if (!contract) return false;
+
+    if (contract.status !== 'draft') {
+      throw new Error('Solo se pueden eliminar contratos en estado borrador');
+    }
+
+    const result = await this.contractRepository.delete(id);
+    return (result.affected ?? 0) > 0;
+  }
+
+  /**
+   * Activate contract
+   */
+  async activate(id: string, tenantId: string): Promise<Contract | null> {
+    const contract = await this.findOne(id, tenantId);
+    if (!contract) return null;
+
+    if (contract.status !== 'draft') {
+      throw new Error('Solo se pueden activar contratos en estado borrador');
+    }
+
+    // Check if employee has another active contract
+    const existingActive = await this.findActiveByEmployee(contract.employeeId, tenantId);
+    if (existingActive) {
+      throw new Error('El empleado ya tiene un contrato activo. Termine el contrato actual primero.');
+    }
+
+    contract.status = 'active';
+    contract.activatedAt = new Date();
+    return this.contractRepository.save(contract);
+  }
+
+  /**
+   * Terminate contract
+   */
+  async terminate(
+    id: string,
+    tenantId: string,
+    dto: TerminateContractDto,
+    terminatedBy?: string
+  ): Promise<Contract | null> {
+    const contract = await this.findOne(id, tenantId);
+    if (!contract) return null;
+
+    if (contract.status !== 'active') {
+      throw new Error('Solo se pueden terminar contratos activos');
+    }
+
+    contract.status = 'terminated';
+    contract.terminatedAt = new Date();
+    contract.terminatedBy = terminatedBy || null;
+    contract.terminationReason = dto.terminationReason;
+
+    return this.contractRepository.save(contract);
+  }
+
+  /**
+   * Mark contract as expired
+   */
+  async markExpired(id: string, tenantId: string): Promise<Contract | null> {
+    const contract = await this.findOne(id, tenantId);
+    if (!contract) return null;
+
+    contract.status = 'expired';
+    return this.contractRepository.save(contract);
+  }
+
+  /**
+   * Cancel contract
+   */
+  async cancel(id: string, tenantId: string): Promise<Contract | null> {
+    const contract = await this.findOne(id, tenantId);
+    if (!contract) return null;
+
+    if (!['draft', 'active'].includes(contract.status)) {
+      throw new Error('Solo se pueden cancelar contratos en borrador o activos');
+    }
+
+    contract.status = 'cancelled';
+    return this.contractRepository.save(contract);
+  }
+
+  /**
+   * Get expiring contracts
+   */
+  async getExpiring(tenantId: string, daysAhead: number = 30): Promise<Contract[]> {
+    const today = new Date();
+    const futureDate = new Date(today.getTime() + daysAhead * 24 * 60 * 60 * 1000);
+
+    return this.contractRepository.find({
+      where: {
+        tenantId,
+        status: 'active',
+        dateEnd: Between(today, futureDate),
+      },
+      relations: ['department'],
+      order: { dateEnd: 'ASC' },
+    });
+  }
+
+  /**
+   * Get contracts in trial period
+   */
+  async getInTrialPeriod(tenantId: string): Promise<Contract[]> {
+    const today = new Date();
+
+    return this.contractRepository.find({
+      where: {
+        tenantId,
+        status: 'active',
+        trialDateEnd: MoreThanOrEqual(today),
+      },
+      relations: ['department'],
+      order: { trialDateEnd: 'ASC' },
+    });
+  }
+
+  /**
+   * Get contract count by status
+   */
+  async getCountByStatus(tenantId: string): Promise<Record<string, number>> {
+    const result = await this.contractRepository
+      .createQueryBuilder('contract')
+      .select('contract.status', 'status')
+      .addSelect('COUNT(*)', 'count')
+      .where('contract.tenant_id = :tenantId', { tenantId })
+      .groupBy('contract.status')
+      .getRawMany();
+
+    return result.reduce((acc, row) => {
+      acc[row.status] = parseInt(row.count, 10);
+      return acc;
+    }, {} as Record<string, number>);
+  }
+
+  /**
+   * Get contract count by type
+   */
+  async getCountByType(tenantId: string): Promise<Record<string, number>> {
+    const result = await this.contractRepository
+      .createQueryBuilder('contract')
+      .select('contract.contract_type', 'contractType')
+      .addSelect('COUNT(*)', 'count')
+      .where('contract.tenant_id = :tenantId', { tenantId })
+      .andWhere('contract.status = :status', { status: 'active' })
+      .groupBy('contract.contract_type')
+      .getRawMany();
+
+    return result.reduce((acc, row) => {
+      acc[row.contractType] = parseInt(row.count, 10);
+      return acc;
+    }, {} as Record<string, number>);
+  }
+
+  /**
+   * Process expired contracts (batch operation)
+   */
+  async processExpiredContracts(tenantId: string): Promise<number> {
+    const today = new Date();
+
+    const result = await this.contractRepository.update(
+      {
+        tenantId,
+        status: 'active',
+        dateEnd: LessThanOrEqual(today),
+      },
+      {
+        status: 'expired',
+      }
+    );
+
+    return result.affected ?? 0;
+  }
+}
diff --git a/src/modules/hr/services/departments.service.ts b/src/modules/hr/services/departments.service.ts
new file mode 100644
index 0000000..c906311
--- /dev/null
+++ b/src/modules/hr/services/departments.service.ts
@@ -0,0 +1,341 @@
+/**
+ * Departments Service
+ * @module HR
+ */
+
+import { Repository, FindOptionsWhere, ILike, IsNull } from 'typeorm';
+import { Department } from '../entities/department.entity';
+import { CreateDepartmentDto, UpdateDepartmentDto } from '../dto';
+
+export interface DepartmentSearchParams {
+  tenantId: string;
+  companyId?: string;
+  search?: string;
+  isActive?: boolean;
+  parentId?: string | null;
+  limit?: number;
+  offset?: number;
+}
+
+export class DepartmentsService {
+  constructor(private readonly departmentRepository: Repository<Department>) {}
+
+  /**
+   * Find all departments with filters
+   */
+  async findAll(params: DepartmentSearchParams): Promise<{ data: Department[]; total: number }> {
+    const {
+      tenantId,
+      companyId,
+      search,
+      isActive,
+      parentId,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const queryBuilder = this.departmentRepository
+      .createQueryBuilder('department')
+      .leftJoinAndSelect('department.parent', 'parent')
+      .leftJoinAndSelect('department.children', 'children')
+      .where('department.tenant_id = :tenantId', { tenantId });
+
+    if (companyId) {
+      queryBuilder.andWhere('department.company_id = :companyId', { companyId });
+    }
+
+    if (search) {
+      queryBuilder.andWhere(
+        '(department.name ILIKE :search OR department.code ILIKE :search)',
+        { search: `%${search}%` }
+      );
+    }
+
+    if (isActive !== undefined) {
+      queryBuilder.andWhere('department.is_active = :isActive', { isActive });
+    }
+
+    if (parentId === null) {
+      queryBuilder.andWhere('department.parent_id IS NULL');
+    } else if (parentId) {
+      queryBuilder.andWhere('department.parent_id = :parentId', { parentId });
+    }
+
+    queryBuilder.orderBy('department.name', 'ASC');
+
+    const total = await queryBuilder.getCount();
+    const data = await queryBuilder.skip(offset).take(limit).getMany();
+
+    return { data, total };
+  }
+
+  /**
+   * Find one department by ID
+   */
+  async findOne(id: string, tenantId: string): Promise<Department | null> {
+    return this.departmentRepository.findOne({
+      where: { id, tenantId },
+      relations: ['parent', 'children'],
+    });
+  }
+
+  /**
+   * Find department by code
+   */
+  async findByCode(code: string, tenantId: string, companyId: string): Promise<Department | null> {
+    return this.departmentRepository.findOne({
+      where: { code, tenantId, companyId },
+    });
+  }
+
+  /**
+   * Create new department
+   */
+  async create(tenantId: string, dto: CreateDepartmentDto): Promise<Department> {
+    // Check for existing code
+    if (dto.code) {
+      const existingCode = await this.findByCode(dto.code, tenantId, dto.companyId);
+      if (existingCode) {
+        throw new Error('Ya existe un departamento con este codigo');
+      }
+    }
+
+    // Verify parent exists if provided
+    if (dto.parentId) {
+      const parent = await this.findOne(dto.parentId, tenantId);
+      if (!parent) {
+        throw new Error('Departamento padre no encontrado');
+      }
+    }
+
+    const department = this.departmentRepository.create({
+      ...dto,
+      tenantId,
+    });
+
+    return this.departmentRepository.save(department);
+  }
+
+  /**
+   * Update department
+   */
+  async update(id: string, tenantId: string, dto: UpdateDepartmentDto): Promise<Department | null> {
+    const department = await this.findOne(id, tenantId);
+    if (!department) return null;
+
+    // If changing code, check for duplicates
+    if (dto.code && dto.code !== department.code) {
+      const existing = await this.findByCode(dto.code, tenantId, department.companyId);
+      if (existing) {
+        throw new Error('Ya existe un departamento con este codigo');
+      }
+    }
+
+    // Verify parent exists if provided
+    if (dto.parentId !== undefined) {
+      if (dto.parentId) {
+        // Cannot set self as parent
+        if (dto.parentId === id) {
+          throw new Error('Un departamento no puede ser su propio padre');
+        }
+
+        const parent = await this.findOne(dto.parentId, tenantId);
+        if (!parent) {
+          throw new Error('Departamento padre no encontrado');
+        }
+
+        // Check for circular reference
+        if (await this.wouldCreateCircularReference(id, dto.parentId, tenantId)) {
+          throw new Error('No se puede crear referencia circular en jerarquia');
+        }
+      }
+    }
+
+    Object.assign(department, dto);
+    return this.departmentRepository.save(department);
+  }
+
+  /**
+   * Check if setting parentId would create a circular reference
+   */
+  private async wouldCreateCircularReference(
+    departmentId: string,
+    newParentId: string,
+    tenantId: string
+  ): Promise<boolean> {
+    let currentId: string | null = newParentId;
+
+    while (currentId) {
+      if (currentId === departmentId) {
+        return true;
+      }
+
+      const parent = await this.departmentRepository.findOne({
+        where: { id: currentId, tenantId },
+        select: ['parentId'],
+      });
+
+      currentId = parent?.parentId || null;
+    }
+
+    return false;
+  }
+
+  /**
+   * Delete department
+   */
+  async delete(id: string, tenantId: string): Promise<boolean> {
+    const department = await this.findOne(id, tenantId);
+    if (!department) return false;
+
+    // Check if has children
+    const childrenCount = await this.departmentRepository.count({
+      where: { parentId: id, tenantId },
+    });
+
+    if (childrenCount > 0) {
+      throw new Error('No se puede eliminar un departamento con subdepartamentos');
+    }
+
+    const result = await this.departmentRepository.delete(id);
+    return (result.affected ?? 0) > 0;
+  }
+
+  /**
+   * Get root departments (no parent)
+   */
+  async getRootDepartments(tenantId: string, companyId?: string): Promise<Department[]> {
+    const where: FindOptionsWhere<Department> = {
+      tenantId,
+      parentId: IsNull(),
+      isActive: true,
+    };
+
+    if (companyId) {
+      where.companyId = companyId;
+    }
+
+    return this.departmentRepository.find({
+      where,
+      relations: ['children'],
+      order: { name: 'ASC' },
+    });
+  }
+
+  /**
+   * Get department hierarchy as tree
+   */
+  async getHierarchy(tenantId: string, companyId?: string): Promise<Department[]> {
+    const roots = await this.getRootDepartments(tenantId, companyId);
+    return this.buildTreeWithChildren(roots, tenantId);
+  }
+
+  /**
+   * Build tree recursively with children
+   */
+  private async buildTreeWithChildren(
+    departments: Department[],
+    tenantId: string
+  ): Promise<Department[]> {
+    for (const dept of departments) {
+      if (dept.children && dept.children.length > 0) {
+        dept.children = await this.buildTreeWithChildren(dept.children, tenantId);
+      }
+    }
+    return departments;
+  }
+
+  /**
+   * Get all children of a department (recursive)
+   */
+  async getChildren(id: string, tenantId: string, recursive: boolean = false): Promise<Department[]> {
+    const direct = await this.departmentRepository.find({
+      where: { parentId: id, tenantId, isActive: true },
+      order: { name: 'ASC' },
+    });
+
+    if (!recursive) {
+      return direct;
+    }
+
+    const allChildren: Department[] = [...direct];
+    for (const child of direct) {
+      const grandChildren = await this.getChildren(child.id, tenantId, true);
+      allChildren.push(...grandChildren);
+    }
+
+    return allChildren;
+  }
+
+  /**
+   * Get all parent departments (ancestors)
+   */
+  async getAncestors(id: string, tenantId: string): Promise<Department[]> {
+    const ancestors: Department[] = [];
+    let current = await this.findOne(id, tenantId);
+
+    while (current?.parentId) {
+      const parent = await this.findOne(current.parentId, tenantId);
+      if (parent) {
+        ancestors.push(parent);
+        current = parent;
+      } else {
+        break;
+      }
+    }
+
+    return ancestors.reverse(); // Return from root to immediate parent
+  }
+
+  /**
+   * Activate department
+   */
+  async activate(id: string, tenantId: string): Promise<Department | null> {
+    const department = await this.findOne(id, tenantId);
+    if (!department) return null;
+
+    department.isActive = true;
+    return this.departmentRepository.save(department);
+  }
+
+  /**
+   * Deactivate department
+   */
+  async deactivate(id: string, tenantId: string): Promise<Department | null> {
+    const department = await this.findOne(id, tenantId);
+    if (!department) return null;
+
+    department.isActive = false;
+    return this.departmentRepository.save(department);
+  }
+
+  /**
+   * Set department manager
+   */
+  async setManager(id: string, tenantId: string, managerId: string | null): Promise<Department | null> {
+    const department = await this.findOne(id, tenantId);
+    if (!department) return null;
+
+    department.managerId = managerId;
+    return this.departmentRepository.save(department);
+  }
+
+  /**
+   * Get active departments
+   */
+  async getActive(tenantId: string, companyId?: string): Promise<Department[]> {
+    const where: FindOptionsWhere<Department> = {
+      tenantId,
+      isActive: true,
+    };
+
+    if (companyId) {
+      where.companyId = companyId;
+    }
+
+    return this.departmentRepository.find({
+      where,
+      order: { name: 'ASC' },
+    });
+  }
+}
diff --git a/src/modules/hr/services/employees.service.ts b/src/modules/hr/services/employees.service.ts
new file mode 100644
index 0000000..290399d
--- /dev/null
+++ b/src/modules/hr/services/employees.service.ts
@@ -0,0 +1,331 @@
+/**
+ * Employees Service
+ * @module HR
+ */
+
+import { Repository, FindOptionsWhere, ILike, Between, LessThanOrEqual, MoreThanOrEqual } from 'typeorm';
+import { Employee } from '../entities/employee.entity';
+import { CreateEmployeeDto, UpdateEmployeeDto } from '../dto';
+
+export interface EmployeeSearchParams {
+  tenantId: string;
+  search?: string;
+  estado?: 'activo' | 'inactivo' | 'baja';
+  puestoId?: string;
+  departamento?: string;
+  fechaIngresoDesde?: Date;
+  fechaIngresoHasta?: Date;
+  limit?: number;
+  offset?: number;
+}
+
+export class EmployeesService {
+  constructor(private readonly employeeRepository: Repository<Employee>) {}
+
+  /**
+   * Find all employees with filters
+   */
+  async findAll(params: EmployeeSearchParams): Promise<{ data: Employee[]; total: number }> {
+    const {
+      tenantId,
+      search,
+      estado,
+      puestoId,
+      departamento,
+      fechaIngresoDesde,
+      fechaIngresoHasta,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const queryBuilder = this.employeeRepository
+      .createQueryBuilder('employee')
+      .leftJoinAndSelect('employee.puesto', 'puesto')
+      .where('employee.tenant_id = :tenantId', { tenantId });
+
+    if (search) {
+      queryBuilder.andWhere(
+        '(employee.codigo ILIKE :search OR employee.nombre ILIKE :search OR ' +
+        'employee.apellido_paterno ILIKE :search OR employee.apellido_materno ILIKE :search OR ' +
+        'employee.curp ILIKE :search OR employee.rfc ILIKE :search)',
+        { search: `%${search}%` }
+      );
+    }
+
+    if (estado) {
+      queryBuilder.andWhere('employee.estado = :estado', { estado });
+    }
+
+    if (puestoId) {
+      queryBuilder.andWhere('employee.puesto_id = :puestoId', { puestoId });
+    }
+
+    if (departamento) {
+      queryBuilder.andWhere('employee.departamento ILIKE :departamento', { departamento: `%${departamento}%` });
+    }
+
+    if (fechaIngresoDesde) {
+      queryBuilder.andWhere('employee.fecha_ingreso >= :fechaIngresoDesde', { fechaIngresoDesde });
+    }
+
+    if (fechaIngresoHasta) {
+      queryBuilder.andWhere('employee.fecha_ingreso <= :fechaIngresoHasta', { fechaIngresoHasta });
+    }
+
+    queryBuilder
+      .orderBy('employee.apellido_paterno', 'ASC')
+      .addOrderBy('employee.apellido_materno', 'ASC')
+      .addOrderBy('employee.nombre', 'ASC');
+
+    const total = await queryBuilder.getCount();
+    const data = await queryBuilder.skip(offset).take(limit).getMany();
+
+    return { data, total };
+  }
+
+  /**
+   * Find one employee by ID
+   */
+  async findOne(id: string, tenantId: string): Promise<Employee | null> {
+    return this.employeeRepository.findOne({
+      where: { id, tenantId },
+      relations: ['puesto'],
+    });
+  }
+
+  /**
+   * Find employee by code
+   */
+  async findByCode(codigo: string, tenantId: string): Promise<Employee | null> {
+    return this.employeeRepository.findOne({
+      where: { codigo, tenantId },
+      relations: ['puesto'],
+    });
+  }
+
+  /**
+   * Find employee by CURP
+   */
+  async findByCurp(curp: string, tenantId: string): Promise<Employee | null> {
+    return this.employeeRepository.findOne({
+      where: { curp, tenantId },
+    });
+  }
+
+  /**
+   * Find employee by RFC
+   */
+  async findByRfc(rfc: string, tenantId: string): Promise<Employee | null> {
+    return this.employeeRepository.findOne({
+      where: { rfc, tenantId },
+    });
+  }
+
+  /**
+   * Create new employee
+   */
+  async create(tenantId: string, dto: CreateEmployeeDto, createdById?: string): Promise<Employee> {
+    // Check for existing code
+    const existingCode = await this.findByCode(dto.codigo, tenantId);
+    if (existingCode) {
+      throw new Error('Ya existe un empleado con este codigo');
+    }
+
+    // Check for existing CURP
+    if (dto.curp) {
+      const existingCurp = await this.findByCurp(dto.curp, tenantId);
+      if (existingCurp) {
+        throw new Error('Ya existe un empleado con este CURP');
+      }
+    }
+
+    const employee = this.employeeRepository.create({
+      ...dto,
+      tenantId,
+      createdById,
+      fechaNacimiento: dto.fechaNacimiento ? new Date(dto.fechaNacimiento) : undefined,
+      fechaIngreso: new Date(dto.fechaIngreso),
+      fechaBaja: dto.fechaBaja ? new Date(dto.fechaBaja) : undefined,
+    });
+
+    return this.employeeRepository.save(employee);
+  }
+
+  /**
+   * Update employee
+   */
+  async update(id: string, tenantId: string, dto: UpdateEmployeeDto): Promise<Employee | null> {
+    const employee = await this.findOne(id, tenantId);
+    if (!employee) return null;
+
+    // If changing code, check for duplicates
+    if (dto.codigo && dto.codigo !== employee.codigo) {
+      const existing = await this.findByCode(dto.codigo, tenantId);
+      if (existing) {
+        throw new Error('Ya existe un empleado con este codigo');
+      }
+    }
+
+    // If changing CURP, check for duplicates
+    if (dto.curp && dto.curp !== employee.curp) {
+      const existing = await this.findByCurp(dto.curp, tenantId);
+      if (existing && existing.id !== id) {
+        throw new Error('Ya existe un empleado con este CURP');
+      }
+    }
+
+    Object.assign(employee, {
+      ...dto,
+      fechaNacimiento: dto.fechaNacimiento ? new Date(dto.fechaNacimiento) : employee.fechaNacimiento,
+      fechaIngreso: dto.fechaIngreso ? new Date(dto.fechaIngreso) : employee.fechaIngreso,
+      fechaBaja: dto.fechaBaja ? new Date(dto.fechaBaja) : employee.fechaBaja,
+    });
+
+    return this.employeeRepository.save(employee);
+  }
+
+  /**
+   * Delete employee (soft delete)
+   */
+  async delete(id: string, tenantId: string): Promise<boolean> {
+    const employee = await this.findOne(id, tenantId);
+    if (!employee) return false;
+
+    // Instead of hard delete, mark as 'baja'
+    employee.estado = 'baja';
+    employee.fechaBaja = new Date();
+    await this.employeeRepository.save(employee);
+
+    return true;
+  }
+
+  /**
+   * Get active employees
+   */
+  async getActive(tenantId: string): Promise<Employee[]> {
+    return this.employeeRepository.find({
+      where: { tenantId, estado: 'activo' },
+      relations: ['puesto'],
+      order: { apellidoPaterno: 'ASC', apellidoMaterno: 'ASC', nombre: 'ASC' },
+    });
+  }
+
+  /**
+   * Get employees by department
+   */
+  async getByDepartment(tenantId: string, departamento: string): Promise<Employee[]> {
+    return this.employeeRepository.find({
+      where: { tenantId, departamento, estado: 'activo' },
+      relations: ['puesto'],
+      order: { apellidoPaterno: 'ASC', nombre: 'ASC' },
+    });
+  }
+
+  /**
+   * Get employees by position
+   */
+  async getByPuesto(tenantId: string, puestoId: string): Promise<Employee[]> {
+    return this.employeeRepository.find({
+      where: { tenantId, puestoId, estado: 'activo' },
+      order: { apellidoPaterno: 'ASC', nombre: 'ASC' },
+    });
+  }
+
+  /**
+   * Get employees with upcoming birthdays
+   */
+  async getUpcomingBirthdays(tenantId: string, daysAhead: number = 30): Promise<Employee[]> {
+    const today = new Date();
+    const endDate = new Date(today.getTime() + daysAhead * 24 * 60 * 60 * 1000);
+
+    // This query is complex due to year-agnostic birthday matching
+    // Simplified version - get all active employees with birthdays
+    return this.employeeRepository
+      .createQueryBuilder('employee')
+      .where('employee.tenant_id = :tenantId', { tenantId })
+      .andWhere('employee.estado = :estado', { estado: 'activo' })
+      .andWhere('employee.fecha_nacimiento IS NOT NULL')
+      .andWhere(
+        `(EXTRACT(MONTH FROM employee.fecha_nacimiento) * 100 + EXTRACT(DAY FROM employee.fecha_nacimiento)) BETWEEN ` +
+        `(EXTRACT(MONTH FROM CURRENT_DATE) * 100 + EXTRACT(DAY FROM CURRENT_DATE)) AND ` +
+        `(EXTRACT(MONTH FROM (CURRENT_DATE + :days * INTERVAL '1 day')) * 100 + EXTRACT(DAY FROM (CURRENT_DATE + :days * INTERVAL '1 day')))`,
+        { days: daysAhead }
+      )
+      .orderBy('EXTRACT(MONTH FROM employee.fecha_nacimiento)', 'ASC')
+      .addOrderBy('EXTRACT(DAY FROM employee.fecha_nacimiento)', 'ASC')
+      .getMany();
+  }
+
+  /**
+   * Get employees with expiring documents (within days)
+   */
+  async getWithExpiringContracts(tenantId: string, daysAhead: number = 30): Promise<Employee[]> {
+    const today = new Date();
+    const endDate = new Date(today.getTime() + daysAhead * 24 * 60 * 60 * 1000);
+
+    // Note: This would need contract entity relation for full implementation
+    // Simplified to return employees with tipoContrato 'temporal' as a placeholder
+    return this.employeeRepository.find({
+      where: {
+        tenantId,
+        estado: 'activo',
+        tipoContrato: 'temporal',
+      },
+      relations: ['puesto'],
+      order: { apellidoPaterno: 'ASC' },
+    });
+  }
+
+  /**
+   * Get employee count by status
+   */
+  async getCountByStatus(tenantId: string): Promise<Record<string, number>> {
+    const result = await this.employeeRepository
+      .createQueryBuilder('employee')
+      .select('employee.estado', 'estado')
+      .addSelect('COUNT(*)', 'count')
+      .where('employee.tenant_id = :tenantId', { tenantId })
+      .groupBy('employee.estado')
+      .getRawMany();
+
+    return result.reduce((acc, row) => {
+      acc[row.estado] = parseInt(row.count, 10);
+      return acc;
+    }, {} as Record<string, number>);
+  }
+
+  /**
+   * Activate employee
+   */
+  async activate(id: string, tenantId: string): Promise<Employee | null> {
+    const employee = await this.findOne(id, tenantId);
+    if (!employee) return null;
+
+    employee.estado = 'activo';
+    employee.fechaBaja = null as unknown as Date;
+    return this.employeeRepository.save(employee);
+  }
+
+  /**
+   * Deactivate employee
+   */
+  async deactivate(id: string, tenantId: string): Promise<Employee | null> {
+    const employee = await this.findOne(id, tenantId);
+    if (!employee) return null;
+
+    employee.estado = 'inactivo';
+    return this.employeeRepository.save(employee);
+  }
+
+  /**
+   * Terminate employee (dar de baja)
+   */
+  async terminate(id: string, tenantId: string, fechaBaja?: Date): Promise<Employee | null> {
+    const employee = await this.findOne(id, tenantId);
+    if (!employee) return null;
+
+    employee.estado = 'baja';
+    employee.fechaBaja = fechaBaja || new Date();
+    return this.employeeRepository.save(employee);
+  }
+}
diff --git a/src/modules/hr/services/index.ts b/src/modules/hr/services/index.ts
new file mode 100644
index 0000000..b2e16ba
--- /dev/null
+++ b/src/modules/hr/services/index.ts
@@ -0,0 +1,12 @@
+/**
+ * HR Services Index
+ * @module HR
+ */
+
+export * from './employees.service';
+export * from './departments.service';
+export * from './puestos.service';
+export * from './contracts.service';
+export * from './leave-types.service';
+export * from './leave-allocations.service';
+export * from './leaves.service';
diff --git a/src/modules/hr/services/leave-allocations.service.ts b/src/modules/hr/services/leave-allocations.service.ts
new file mode 100644
index 0000000..1d089b4
--- /dev/null
+++ b/src/modules/hr/services/leave-allocations.service.ts
@@ -0,0 +1,390 @@
+/**
+ * LeaveAllocations Service
+ * @module HR
+ */
+
+import { Repository, FindOptionsWhere, Between, LessThanOrEqual, MoreThanOrEqual } from 'typeorm';
+import { LeaveAllocation } from '../entities/leave-allocation.entity';
+import { CreateLeaveAllocationDto, UpdateLeaveAllocationDto, AdjustLeaveAllocationDto } from '../dto';
+
+export interface LeaveAllocationSearchParams {
+  tenantId: string;
+  employeeId?: string;
+  leaveTypeId?: string;
+  dateFrom?: Date;
+  dateTo?: Date;
+  hasRemainingDays?: boolean;
+  limit?: number;
+  offset?: number;
+}
+
+export class LeaveAllocationsService {
+  constructor(private readonly allocationRepository: Repository<LeaveAllocation>) {}
+
+  /**
+   * Find all allocations with filters
+   */
+  async findAll(params: LeaveAllocationSearchParams): Promise<{ data: LeaveAllocation[]; total: number }> {
+    const {
+      tenantId,
+      employeeId,
+      leaveTypeId,
+      dateFrom,
+      dateTo,
+      hasRemainingDays,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const queryBuilder = this.allocationRepository
+      .createQueryBuilder('allocation')
+      .leftJoinAndSelect('allocation.leaveType', 'leaveType')
+      .where('allocation.tenant_id = :tenantId', { tenantId });
+
+    if (employeeId) {
+      queryBuilder.andWhere('allocation.employee_id = :employeeId', { employeeId });
+    }
+
+    if (leaveTypeId) {
+      queryBuilder.andWhere('allocation.leave_type_id = :leaveTypeId', { leaveTypeId });
+    }
+
+    if (dateFrom) {
+      queryBuilder.andWhere('allocation.date_to >= :dateFrom', { dateFrom });
+    }
+
+    if (dateTo) {
+      queryBuilder.andWhere('allocation.date_from <= :dateTo', { dateTo });
+    }
+
+    if (hasRemainingDays !== undefined) {
+      if (hasRemainingDays) {
+        queryBuilder.andWhere('allocation.days_remaining > 0');
+      } else {
+        queryBuilder.andWhere('allocation.days_remaining <= 0');
+      }
+    }
+
+    queryBuilder.orderBy('allocation.date_from', 'DESC');
+
+    const total = await queryBuilder.getCount();
+    const data = await queryBuilder.skip(offset).take(limit).getMany();
+
+    return { data, total };
+  }
+
+  /**
+   * Find one allocation by ID
+   */
+  async findOne(id: string, tenantId: string): Promise<LeaveAllocation | null> {
+    return this.allocationRepository.findOne({
+      where: { id, tenantId },
+      relations: ['leaveType'],
+    });
+  }
+
+  /**
+   * Find active allocation for employee and leave type
+   */
+  async findActiveAllocation(
+    employeeId: string,
+    leaveTypeId: string,
+    tenantId: string,
+    date?: Date
+  ): Promise<LeaveAllocation | null> {
+    const targetDate = date || new Date();
+
+    return this.allocationRepository.findOne({
+      where: {
+        employeeId,
+        leaveTypeId,
+        tenantId,
+        dateFrom: LessThanOrEqual(targetDate),
+        dateTo: MoreThanOrEqual(targetDate),
+      },
+      relations: ['leaveType'],
+    });
+  }
+
+  /**
+   * Find all allocations for employee
+   */
+  async findByEmployee(employeeId: string, tenantId: string): Promise<LeaveAllocation[]> {
+    return this.allocationRepository.find({
+      where: { employeeId, tenantId },
+      relations: ['leaveType'],
+      order: { dateFrom: 'DESC' },
+    });
+  }
+
+  /**
+   * Find current allocations for employee
+   */
+  async findCurrentByEmployee(employeeId: string, tenantId: string): Promise<LeaveAllocation[]> {
+    const today = new Date();
+
+    return this.allocationRepository.find({
+      where: {
+        employeeId,
+        tenantId,
+        dateFrom: LessThanOrEqual(today),
+        dateTo: MoreThanOrEqual(today),
+      },
+      relations: ['leaveType'],
+      order: { dateFrom: 'DESC' },
+    });
+  }
+
+  /**
+   * Create new allocation
+   */
+  async create(tenantId: string, dto: CreateLeaveAllocationDto): Promise<LeaveAllocation> {
+    // Check for overlapping allocation
+    const dateFrom = new Date(dto.dateFrom);
+    const dateTo = new Date(dto.dateTo);
+
+    const overlapping = await this.allocationRepository.findOne({
+      where: {
+        employeeId: dto.employeeId,
+        leaveTypeId: dto.leaveTypeId,
+        tenantId,
+        dateFrom: LessThanOrEqual(dateTo),
+        dateTo: MoreThanOrEqual(dateFrom),
+      },
+    });
+
+    if (overlapping) {
+      throw new Error('Ya existe una asignacion para este tipo de ausencia en el periodo especificado');
+    }
+
+    const allocation = this.allocationRepository.create({
+      ...dto,
+      tenantId,
+      dateFrom,
+      dateTo,
+      daysUsed: 0,
+    });
+
+    return this.allocationRepository.save(allocation);
+  }
+
+  /**
+   * Update allocation
+   */
+  async update(id: string, tenantId: string, dto: UpdateLeaveAllocationDto): Promise<LeaveAllocation | null> {
+    const allocation = await this.findOne(id, tenantId);
+    if (!allocation) return null;
+
+    // If changing dates, check for overlapping
+    if (dto.dateFrom || dto.dateTo) {
+      const dateFrom = dto.dateFrom ? new Date(dto.dateFrom) : allocation.dateFrom;
+      const dateTo = dto.dateTo ? new Date(dto.dateTo) : allocation.dateTo;
+
+      const overlapping = await this.allocationRepository.findOne({
+        where: {
+          employeeId: allocation.employeeId,
+          leaveTypeId: allocation.leaveTypeId,
+          tenantId,
+          dateFrom: LessThanOrEqual(dateTo),
+          dateTo: MoreThanOrEqual(dateFrom),
+        },
+      });
+
+      if (overlapping && overlapping.id !== id) {
+        throw new Error('Ya existe una asignacion para este tipo de ausencia en el periodo especificado');
+      }
+    }
+
+    Object.assign(allocation, {
+      ...dto,
+      dateFrom: dto.dateFrom ? new Date(dto.dateFrom) : allocation.dateFrom,
+      dateTo: dto.dateTo ? new Date(dto.dateTo) : allocation.dateTo,
+    });
+
+    return this.allocationRepository.save(allocation);
+  }
+
+  /**
+   * Delete allocation
+   */
+  async delete(id: string, tenantId: string): Promise<boolean> {
+    const allocation = await this.findOne(id, tenantId);
+    if (!allocation) return false;
+
+    // Cannot delete if days have been used
+    if (allocation.daysUsed > 0) {
+      throw new Error('No se puede eliminar una asignacion con dias utilizados');
+    }
+
+    const result = await this.allocationRepository.delete(id);
+    return (result.affected ?? 0) > 0;
+  }
+
+  /**
+   * Adjust allocated days
+   */
+  async adjustDays(
+    id: string,
+    tenantId: string,
+    dto: AdjustLeaveAllocationDto
+  ): Promise<LeaveAllocation | null> {
+    const allocation = await this.findOne(id, tenantId);
+    if (!allocation) return null;
+
+    const newAllocated = Number(allocation.daysAllocated) + dto.adjustment;
+
+    if (newAllocated < Number(allocation.daysUsed)) {
+      throw new Error('Los dias asignados no pueden ser menores que los dias utilizados');
+    }
+
+    allocation.daysAllocated = newAllocated;
+    if (dto.reason) {
+      allocation.notes = allocation.notes
+        ? `${allocation.notes}\n[${new Date().toISOString()}] Ajuste: ${dto.adjustment} dias. Motivo: ${dto.reason}`
+        : `[${new Date().toISOString()}] Ajuste: ${dto.adjustment} dias. Motivo: ${dto.reason}`;
+    }
+
+    return this.allocationRepository.save(allocation);
+  }
+
+  /**
+   * Use days from allocation (called when leave is approved)
+   */
+  async useDays(id: string, tenantId: string, days: number): Promise<LeaveAllocation | null> {
+    const allocation = await this.findOne(id, tenantId);
+    if (!allocation) return null;
+
+    const remaining = Number(allocation.daysAllocated) - Number(allocation.daysUsed);
+    if (days > remaining) {
+      throw new Error(`Dias insuficientes. Disponibles: ${remaining}, Solicitados: ${days}`);
+    }
+
+    allocation.daysUsed = Number(allocation.daysUsed) + days;
+    return this.allocationRepository.save(allocation);
+  }
+
+  /**
+   * Return days to allocation (called when leave is cancelled)
+   */
+  async returnDays(id: string, tenantId: string, days: number): Promise<LeaveAllocation | null> {
+    const allocation = await this.findOne(id, tenantId);
+    if (!allocation) return null;
+
+    const newUsed = Number(allocation.daysUsed) - days;
+    allocation.daysUsed = Math.max(0, newUsed);
+
+    return this.allocationRepository.save(allocation);
+  }
+
+  /**
+   * Get remaining days for employee by leave type
+   */
+  async getRemainingDays(
+    employeeId: string,
+    leaveTypeId: string,
+    tenantId: string
+  ): Promise<number> {
+    const allocation = await this.findActiveAllocation(employeeId, leaveTypeId, tenantId);
+    if (!allocation) return 0;
+
+    return Number(allocation.daysAllocated) - Number(allocation.daysUsed);
+  }
+
+  /**
+   * Get all remaining days for employee
+   */
+  async getAllRemainingDaysForEmployee(
+    employeeId: string,
+    tenantId: string
+  ): Promise<Array<{ leaveTypeId: string; leaveTypeName: string; daysRemaining: number }>> {
+    const allocations = await this.findCurrentByEmployee(employeeId, tenantId);
+
+    return allocations.map(allocation => ({
+      leaveTypeId: allocation.leaveTypeId,
+      leaveTypeName: allocation.leaveType?.name || '',
+      daysRemaining: Number(allocation.daysAllocated) - Number(allocation.daysUsed),
+    }));
+  }
+
+  /**
+   * Get expiring allocations
+   */
+  async getExpiring(tenantId: string, daysAhead: number = 30): Promise<LeaveAllocation[]> {
+    const today = new Date();
+    const futureDate = new Date(today.getTime() + daysAhead * 24 * 60 * 60 * 1000);
+
+    return this.allocationRepository.find({
+      where: {
+        tenantId,
+        dateTo: Between(today, futureDate),
+      },
+      relations: ['leaveType'],
+      order: { dateTo: 'ASC' },
+    });
+  }
+
+  /**
+   * Get allocations with unused days (expiring soon)
+   */
+  async getUnusedExpiring(tenantId: string, daysAhead: number = 30): Promise<LeaveAllocation[]> {
+    const today = new Date();
+    const futureDate = new Date(today.getTime() + daysAhead * 24 * 60 * 60 * 1000);
+
+    return this.allocationRepository
+      .createQueryBuilder('allocation')
+      .leftJoinAndSelect('allocation.leaveType', 'leaveType')
+      .where('allocation.tenant_id = :tenantId', { tenantId })
+      .andWhere('allocation.date_to BETWEEN :today AND :futureDate', { today, futureDate })
+      .andWhere('allocation.days_remaining > 0')
+      .orderBy('allocation.date_to', 'ASC')
+      .getMany();
+  }
+
+  /**
+   * Bulk create allocations for multiple employees
+   */
+  async bulkCreate(
+    tenantId: string,
+    employeeIds: string[],
+    leaveTypeId: string,
+    daysAllocated: number,
+    dateFrom: Date,
+    dateTo: Date,
+    notes?: string
+  ): Promise<LeaveAllocation[]> {
+    const allocations: LeaveAllocation[] = [];
+
+    for (const employeeId of employeeIds) {
+      // Check for overlapping
+      const overlapping = await this.allocationRepository.findOne({
+        where: {
+          employeeId,
+          leaveTypeId,
+          tenantId,
+          dateFrom: LessThanOrEqual(dateTo),
+          dateTo: MoreThanOrEqual(dateFrom),
+        },
+      });
+
+      if (!overlapping) {
+        const allocation = this.allocationRepository.create({
+          employeeId,
+          leaveTypeId,
+          tenantId,
+          daysAllocated,
+          daysUsed: 0,
+          dateFrom,
+          dateTo,
+          notes,
+        });
+        allocations.push(allocation);
+      }
+    }
+
+    if (allocations.length > 0) {
+      return this.allocationRepository.save(allocations);
+    }
+
+    return [];
+  }
+}
diff --git a/src/modules/hr/services/leave-types.service.ts b/src/modules/hr/services/leave-types.service.ts
new file mode 100644
index 0000000..74783a0
--- /dev/null
+++ b/src/modules/hr/services/leave-types.service.ts
@@ -0,0 +1,298 @@
+/**
+ * LeaveTypes Service
+ * @module HR
+ */
+
+import { Repository, FindOptionsWhere, ILike } from 'typeorm';
+import { LeaveType, LeaveTypeCategory, AllocationType } from '../entities/leave-type.entity';
+import { CreateLeaveTypeDto, UpdateLeaveTypeDto } from '../dto';
+
+export interface LeaveTypeSearchParams {
+  tenantId: string;
+  companyId?: string;
+  search?: string;
+  leaveCategory?: LeaveTypeCategory;
+  allocationType?: AllocationType;
+  isActive?: boolean;
+  requiresApproval?: boolean;
+  isPaid?: boolean;
+  limit?: number;
+  offset?: number;
+}
+
+export class LeaveTypesService {
+  constructor(private readonly leaveTypeRepository: Repository<LeaveType>) {}
+
+  /**
+   * Find all leave types with filters
+   */
+  async findAll(params: LeaveTypeSearchParams): Promise<{ data: LeaveType[]; total: number }> {
+    const {
+      tenantId,
+      companyId,
+      search,
+      leaveCategory,
+      allocationType,
+      isActive,
+      requiresApproval,
+      isPaid,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const where: FindOptionsWhere<LeaveType>[] = [];
+    const baseWhere: FindOptionsWhere<LeaveType> = { tenantId };
+
+    if (companyId) {
+      baseWhere.companyId = companyId;
+    }
+
+    if (leaveCategory) {
+      baseWhere.leaveCategory = leaveCategory;
+    }
+
+    if (allocationType) {
+      baseWhere.allocationType = allocationType;
+    }
+
+    if (isActive !== undefined) {
+      baseWhere.isActive = isActive;
+    }
+
+    if (requiresApproval !== undefined) {
+      baseWhere.requiresApproval = requiresApproval;
+    }
+
+    if (isPaid !== undefined) {
+      baseWhere.isPaid = isPaid;
+    }
+
+    if (search) {
+      where.push(
+        { ...baseWhere, name: ILike(`%${search}%`) },
+        { ...baseWhere, code: ILike(`%${search}%`) }
+      );
+    } else {
+      where.push(baseWhere);
+    }
+
+    const [data, total] = await this.leaveTypeRepository.findAndCount({
+      where,
+      take: limit,
+      skip: offset,
+      order: { name: 'ASC' },
+    });
+
+    return { data, total };
+  }
+
+  /**
+   * Find one leave type by ID
+   */
+  async findOne(id: string, tenantId: string): Promise<LeaveType | null> {
+    return this.leaveTypeRepository.findOne({
+      where: { id, tenantId },
+    });
+  }
+
+  /**
+   * Find leave type by code
+   */
+  async findByCode(code: string, tenantId: string, companyId: string): Promise<LeaveType | null> {
+    return this.leaveTypeRepository.findOne({
+      where: { code, tenantId, companyId },
+    });
+  }
+
+  /**
+   * Create new leave type
+   */
+  async create(tenantId: string, dto: CreateLeaveTypeDto): Promise<LeaveType> {
+    // Check for existing code
+    const existingCode = await this.findByCode(dto.code, tenantId, dto.companyId);
+    if (existingCode) {
+      throw new Error('Ya existe un tipo de ausencia con este codigo');
+    }
+
+    const leaveType = this.leaveTypeRepository.create({
+      ...dto,
+      tenantId,
+    });
+
+    return this.leaveTypeRepository.save(leaveType);
+  }
+
+  /**
+   * Update leave type
+   */
+  async update(id: string, tenantId: string, dto: UpdateLeaveTypeDto): Promise<LeaveType | null> {
+    const leaveType = await this.findOne(id, tenantId);
+    if (!leaveType) return null;
+
+    // If changing code, check for duplicates
+    if (dto.code && dto.code !== leaveType.code) {
+      const existing = await this.findByCode(dto.code, tenantId, leaveType.companyId);
+      if (existing) {
+        throw new Error('Ya existe un tipo de ausencia con este codigo');
+      }
+    }
+
+    Object.assign(leaveType, dto);
+    return this.leaveTypeRepository.save(leaveType);
+  }
+
+  /**
+   * Delete leave type
+   */
+  async delete(id: string, tenantId: string): Promise<boolean> {
+    const leaveType = await this.findOne(id, tenantId);
+    if (!leaveType) return false;
+
+    // Check if has leaves or allocations associated
+    const leaveTypeWithRelations = await this.leaveTypeRepository.findOne({
+      where: { id, tenantId },
+      relations: ['leaves', 'allocations'],
+    });
+
+    if (leaveTypeWithRelations?.leaves && leaveTypeWithRelations.leaves.length > 0) {
+      throw new Error('No se puede eliminar un tipo de ausencia con solicitudes asociadas');
+    }
+
+    if (leaveTypeWithRelations?.allocations && leaveTypeWithRelations.allocations.length > 0) {
+      throw new Error('No se puede eliminar un tipo de ausencia con asignaciones asociadas');
+    }
+
+    const result = await this.leaveTypeRepository.delete(id);
+    return (result.affected ?? 0) > 0;
+  }
+
+  /**
+   * Get active leave types
+   */
+  async getActive(tenantId: string, companyId?: string): Promise<LeaveType[]> {
+    const where: FindOptionsWhere<LeaveType> = {
+      tenantId,
+      isActive: true,
+    };
+
+    if (companyId) {
+      where.companyId = companyId;
+    }
+
+    return this.leaveTypeRepository.find({
+      where,
+      order: { name: 'ASC' },
+    });
+  }
+
+  /**
+   * Get leave types by category
+   */
+  async getByCategory(tenantId: string, leaveCategory: LeaveTypeCategory): Promise<LeaveType[]> {
+    return this.leaveTypeRepository.find({
+      where: { tenantId, leaveCategory, isActive: true },
+      order: { name: 'ASC' },
+    });
+  }
+
+  /**
+   * Get paid leave types
+   */
+  async getPaidTypes(tenantId: string, companyId?: string): Promise<LeaveType[]> {
+    const where: FindOptionsWhere<LeaveType> = {
+      tenantId,
+      isPaid: true,
+      isActive: true,
+    };
+
+    if (companyId) {
+      where.companyId = companyId;
+    }
+
+    return this.leaveTypeRepository.find({
+      where,
+      order: { name: 'ASC' },
+    });
+  }
+
+  /**
+   * Get unpaid leave types
+   */
+  async getUnpaidTypes(tenantId: string, companyId?: string): Promise<LeaveType[]> {
+    const where: FindOptionsWhere<LeaveType> = {
+      tenantId,
+      isPaid: false,
+      isActive: true,
+    };
+
+    if (companyId) {
+      where.companyId = companyId;
+    }
+
+    return this.leaveTypeRepository.find({
+      where,
+      order: { name: 'ASC' },
+    });
+  }
+
+  /**
+   * Get leave types requiring approval
+   */
+  async getRequiringApproval(tenantId: string): Promise<LeaveType[]> {
+    return this.leaveTypeRepository.find({
+      where: { tenantId, requiresApproval: true, isActive: true },
+      order: { name: 'ASC' },
+    });
+  }
+
+  /**
+   * Get leave types requiring documentation
+   */
+  async getRequiringDocument(tenantId: string): Promise<LeaveType[]> {
+    return this.leaveTypeRepository.find({
+      where: { tenantId, requiresDocument: true, isActive: true },
+      order: { name: 'ASC' },
+    });
+  }
+
+  /**
+   * Activate leave type
+   */
+  async activate(id: string, tenantId: string): Promise<LeaveType | null> {
+    const leaveType = await this.findOne(id, tenantId);
+    if (!leaveType) return null;
+
+    leaveType.isActive = true;
+    return this.leaveTypeRepository.save(leaveType);
+  }
+
+  /**
+   * Deactivate leave type
+   */
+  async deactivate(id: string, tenantId: string): Promise<LeaveType | null> {
+    const leaveType = await this.findOne(id, tenantId);
+    if (!leaveType) return null;
+
+    leaveType.isActive = false;
+    return this.leaveTypeRepository.save(leaveType);
+  }
+
+  /**
+   * Get count by category
+   */
+  async getCountByCategory(tenantId: string): Promise<Record<string, number>> {
+    const result = await this.leaveTypeRepository
+      .createQueryBuilder('leaveType')
+      .select('leaveType.leave_category', 'category')
+      .addSelect('COUNT(*)', 'count')
+      .where('leaveType.tenant_id = :tenantId', { tenantId })
+      .andWhere('leaveType.is_active = true')
+      .groupBy('leaveType.leave_category')
+      .getRawMany();
+
+    return result.reduce((acc, row) => {
+      acc[row.category] = parseInt(row.count, 10);
+      return acc;
+    }, {} as Record<string, number>);
+  }
+}
diff --git a/src/modules/hr/services/leaves.service.ts b/src/modules/hr/services/leaves.service.ts
new file mode 100644
index 0000000..ba06758
--- /dev/null
+++ b/src/modules/hr/services/leaves.service.ts
@@ -0,0 +1,563 @@
+/**
+ * Leaves Service
+ * @module HR
+ */
+
+import { Repository, FindOptionsWhere, Between, LessThanOrEqual, MoreThanOrEqual, In } from 'typeorm';
+import { Leave, LeaveStatus } from '../entities/leave.entity';
+import { LeaveAllocation } from '../entities/leave-allocation.entity';
+import { LeaveType } from '../entities/leave-type.entity';
+import {
+  CreateLeaveDto,
+  UpdateLeaveDto,
+  SubmitLeaveDto,
+  ApproveLeaveDto,
+  RejectLeaveDto,
+  CancelLeaveDto,
+} from '../dto';
+
+export interface LeaveSearchParams {
+  tenantId: string;
+  companyId?: string;
+  employeeId?: string;
+  leaveTypeId?: string;
+  status?: LeaveStatus;
+  approverId?: string;
+  dateFrom?: Date;
+  dateTo?: Date;
+  limit?: number;
+  offset?: number;
+}
+
+export class LeavesService {
+  constructor(
+    private readonly leaveRepository: Repository<Leave>,
+    private readonly allocationRepository: Repository<LeaveAllocation>,
+    private readonly leaveTypeRepository: Repository<LeaveType>
+  ) {}
+
+  /**
+   * Find all leaves with filters
+   */
+  async findAll(params: LeaveSearchParams): Promise<{ data: Leave[]; total: number }> {
+    const {
+      tenantId,
+      companyId,
+      employeeId,
+      leaveTypeId,
+      status,
+      approverId,
+      dateFrom,
+      dateTo,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const queryBuilder = this.leaveRepository
+      .createQueryBuilder('leave')
+      .leftJoinAndSelect('leave.leaveType', 'leaveType')
+      .leftJoinAndSelect('leave.allocation', 'allocation')
+      .where('leave.tenant_id = :tenantId', { tenantId });
+
+    if (companyId) {
+      queryBuilder.andWhere('leave.company_id = :companyId', { companyId });
+    }
+
+    if (employeeId) {
+      queryBuilder.andWhere('leave.employee_id = :employeeId', { employeeId });
+    }
+
+    if (leaveTypeId) {
+      queryBuilder.andWhere('leave.leave_type_id = :leaveTypeId', { leaveTypeId });
+    }
+
+    if (status) {
+      queryBuilder.andWhere('leave.status = :status', { status });
+    }
+
+    if (approverId) {
+      queryBuilder.andWhere('leave.approver_id = :approverId', { approverId });
+    }
+
+    if (dateFrom) {
+      queryBuilder.andWhere('leave.date_to >= :dateFrom', { dateFrom });
+    }
+
+    if (dateTo) {
+      queryBuilder.andWhere('leave.date_from <= :dateTo', { dateTo });
+    }
+
+    queryBuilder.orderBy('leave.date_from', 'DESC');
+
+    const total = await queryBuilder.getCount();
+    const data = await queryBuilder.skip(offset).take(limit).getMany();
+
+    return { data, total };
+  }
+
+  /**
+   * Find one leave by ID
+   */
+  async findOne(id: string, tenantId: string): Promise<Leave | null> {
+    return this.leaveRepository.findOne({
+      where: { id, tenantId },
+      relations: ['leaveType', 'allocation'],
+    });
+  }
+
+  /**
+   * Find leaves by employee
+   */
+  async findByEmployee(employeeId: string, tenantId: string): Promise<Leave[]> {
+    return this.leaveRepository.find({
+      where: { employeeId, tenantId },
+      relations: ['leaveType'],
+      order: { dateFrom: 'DESC' },
+    });
+  }
+
+  /**
+   * Find pending leaves for approval
+   */
+  async findPendingApproval(tenantId: string, approverId?: string): Promise<Leave[]> {
+    const where: FindOptionsWhere<Leave> = {
+      tenantId,
+      status: 'submitted',
+    };
+
+    if (approverId) {
+      where.approverId = approverId;
+    }
+
+    return this.leaveRepository.find({
+      where,
+      relations: ['leaveType'],
+      order: { submittedAt: 'ASC' },
+    });
+  }
+
+  /**
+   * Create new leave request
+   */
+  async create(tenantId: string, dto: CreateLeaveDto): Promise<Leave> {
+    const dateFrom = new Date(dto.dateFrom);
+    const dateTo = new Date(dto.dateTo);
+
+    // Validate date range
+    if (dateFrom > dateTo) {
+      throw new Error('La fecha de inicio no puede ser posterior a la fecha de fin');
+    }
+
+    // Check for overlapping leaves
+    const overlapping = await this.leaveRepository.findOne({
+      where: {
+        employeeId: dto.employeeId,
+        tenantId,
+        status: In(['draft', 'submitted', 'approved']),
+        dateFrom: LessThanOrEqual(dateTo),
+        dateTo: MoreThanOrEqual(dateFrom),
+      },
+    });
+
+    if (overlapping) {
+      throw new Error('Ya existe una solicitud de ausencia en el periodo especificado');
+    }
+
+    // Find allocation if not specified
+    let allocationId = dto.allocationId;
+    if (!allocationId) {
+      const allocation = await this.allocationRepository.findOne({
+        where: {
+          employeeId: dto.employeeId,
+          leaveTypeId: dto.leaveTypeId,
+          tenantId,
+          dateFrom: LessThanOrEqual(dateFrom),
+          dateTo: MoreThanOrEqual(dateFrom),
+        },
+      });
+      allocationId = allocation?.id;
+    }
+
+    const leave = this.leaveRepository.create({
+      ...dto,
+      tenantId,
+      allocationId: allocationId || null,
+      dateFrom,
+      dateTo,
+      status: 'draft',
+    });
+
+    return this.leaveRepository.save(leave);
+  }
+
+  /**
+   * Update leave request
+   */
+  async update(id: string, tenantId: string, dto: UpdateLeaveDto): Promise<Leave | null> {
+    const leave = await this.findOne(id, tenantId);
+    if (!leave) return null;
+
+    if (leave.status !== 'draft') {
+      throw new Error('Solo se pueden modificar solicitudes en borrador');
+    }
+
+    const dateFrom = dto.dateFrom ? new Date(dto.dateFrom) : leave.dateFrom;
+    const dateTo = dto.dateTo ? new Date(dto.dateTo) : leave.dateTo;
+
+    // Check for overlapping if dates changed
+    if (dto.dateFrom || dto.dateTo) {
+      const overlapping = await this.leaveRepository.findOne({
+        where: {
+          employeeId: leave.employeeId,
+          tenantId,
+          status: In(['draft', 'submitted', 'approved']),
+          dateFrom: LessThanOrEqual(dateTo),
+          dateTo: MoreThanOrEqual(dateFrom),
+        },
+      });
+
+      if (overlapping && overlapping.id !== id) {
+        throw new Error('Ya existe una solicitud de ausencia en el periodo especificado');
+      }
+    }
+
+    Object.assign(leave, {
+      ...dto,
+      dateFrom,
+      dateTo,
+    });
+
+    return this.leaveRepository.save(leave);
+  }
+
+  /**
+   * Delete leave request
+   */
+  async delete(id: string, tenantId: string): Promise<boolean> {
+    const leave = await this.findOne(id, tenantId);
+    if (!leave) return false;
+
+    if (leave.status !== 'draft') {
+      throw new Error('Solo se pueden eliminar solicitudes en borrador');
+    }
+
+    const result = await this.leaveRepository.delete(id);
+    return (result.affected ?? 0) > 0;
+  }
+
+  /**
+   * Submit leave for approval
+   */
+  async submit(id: string, tenantId: string, dto?: SubmitLeaveDto): Promise<Leave | null> {
+    const leave = await this.findOne(id, tenantId);
+    if (!leave) return null;
+
+    if (leave.status !== 'draft') {
+      throw new Error('Solo se pueden enviar solicitudes en borrador');
+    }
+
+    // Validate leave type requirements
+    const leaveType = await this.leaveTypeRepository.findOne({
+      where: { id: leave.leaveTypeId, tenantId },
+    });
+
+    if (leaveType) {
+      // Check minimum notice
+      if (leaveType.minDaysNotice > 0) {
+        const today = new Date();
+        const daysUntilLeave = Math.floor(
+          (leave.dateFrom.getTime() - today.getTime()) / (1000 * 60 * 60 * 24)
+        );
+        if (daysUntilLeave < leaveType.minDaysNotice) {
+          throw new Error(`Se requieren al menos ${leaveType.minDaysNotice} dias de anticipacion`);
+        }
+      }
+
+      // Check max days per request
+      if (leaveType.maxDaysPerRequest && leave.daysRequested > leaveType.maxDaysPerRequest) {
+        throw new Error(`El maximo de dias por solicitud es ${leaveType.maxDaysPerRequest}`);
+      }
+
+      // Check if document is required
+      if (leaveType.requiresDocument && !leave.documentUrl) {
+        throw new Error('Este tipo de ausencia requiere documentacion');
+      }
+    }
+
+    // Check allocation has enough days
+    if (leave.allocationId) {
+      const allocation = await this.allocationRepository.findOne({
+        where: { id: leave.allocationId, tenantId },
+      });
+      if (allocation) {
+        const remaining = Number(allocation.daysAllocated) - Number(allocation.daysUsed);
+        if (remaining < leave.daysRequested) {
+          throw new Error(`Dias insuficientes. Disponibles: ${remaining}`);
+        }
+      }
+    }
+
+    leave.status = 'submitted';
+    leave.submittedAt = new Date();
+    if (dto?.requestReason) {
+      leave.requestReason = dto.requestReason;
+    }
+
+    return this.leaveRepository.save(leave);
+  }
+
+  /**
+   * Approve leave
+   */
+  async approve(
+    id: string,
+    tenantId: string,
+    approverId: string,
+    dto?: ApproveLeaveDto
+  ): Promise<Leave | null> {
+    const leave = await this.findOne(id, tenantId);
+    if (!leave) return null;
+
+    if (leave.status !== 'submitted') {
+      throw new Error('Solo se pueden aprobar solicitudes enviadas');
+    }
+
+    // Use days from allocation
+    if (leave.allocationId) {
+      const allocation = await this.allocationRepository.findOne({
+        where: { id: leave.allocationId, tenantId },
+      });
+      if (allocation) {
+        const remaining = Number(allocation.daysAllocated) - Number(allocation.daysUsed);
+        if (remaining < leave.daysRequested) {
+          throw new Error(`Dias insuficientes en la asignacion. Disponibles: ${remaining}`);
+        }
+        allocation.daysUsed = Number(allocation.daysUsed) + Number(leave.daysRequested);
+        await this.allocationRepository.save(allocation);
+      }
+    }
+
+    leave.status = 'approved';
+    leave.approverId = approverId;
+    leave.approvedAt = new Date();
+    if (dto?.notes) {
+      leave.notes = dto.notes;
+    }
+
+    return this.leaveRepository.save(leave);
+  }
+
+  /**
+   * Reject leave
+   */
+  async reject(
+    id: string,
+    tenantId: string,
+    approverId: string,
+    dto: RejectLeaveDto
+  ): Promise<Leave | null> {
+    const leave = await this.findOne(id, tenantId);
+    if (!leave) return null;
+
+    if (leave.status !== 'submitted') {
+      throw new Error('Solo se pueden rechazar solicitudes enviadas');
+    }
+
+    leave.status = 'rejected';
+    leave.approverId = approverId;
+    leave.rejectionReason = dto.rejectionReason;
+
+    return this.leaveRepository.save(leave);
+  }
+
+  /**
+   * Cancel leave
+   */
+  async cancel(
+    id: string,
+    tenantId: string,
+    cancelledBy: string,
+    dto?: CancelLeaveDto
+  ): Promise<Leave | null> {
+    const leave = await this.findOne(id, tenantId);
+    if (!leave) return null;
+
+    if (!['draft', 'submitted', 'approved'].includes(leave.status)) {
+      throw new Error('Solo se pueden cancelar solicitudes en borrador, enviadas o aprobadas');
+    }
+
+    // If was approved, return days to allocation
+    if (leave.status === 'approved' && leave.allocationId) {
+      const allocation = await this.allocationRepository.findOne({
+        where: { id: leave.allocationId, tenantId },
+      });
+      if (allocation) {
+        allocation.daysUsed = Math.max(0, Number(allocation.daysUsed) - Number(leave.daysRequested));
+        await this.allocationRepository.save(allocation);
+      }
+    }
+
+    leave.status = 'cancelled';
+    leave.cancelledAt = new Date();
+    leave.cancelledBy = cancelledBy;
+    if (dto?.cancellationReason) {
+      leave.notes = leave.notes
+        ? `${leave.notes}\nCancelacion: ${dto.cancellationReason}`
+        : `Cancelacion: ${dto.cancellationReason}`;
+    }
+
+    return this.leaveRepository.save(leave);
+  }
+
+  /**
+   * Get leaves by date range
+   */
+  async getByDateRange(
+    tenantId: string,
+    dateFrom: Date,
+    dateTo: Date,
+    employeeId?: string
+  ): Promise<Leave[]> {
+    const where: FindOptionsWhere<Leave> = {
+      tenantId,
+      status: 'approved',
+      dateFrom: LessThanOrEqual(dateTo),
+      dateTo: MoreThanOrEqual(dateFrom),
+    };
+
+    if (employeeId) {
+      where.employeeId = employeeId;
+    }
+
+    return this.leaveRepository.find({
+      where,
+      relations: ['leaveType'],
+      order: { dateFrom: 'ASC' },
+    });
+  }
+
+  /**
+   * Get count by status
+   */
+  async getCountByStatus(tenantId: string): Promise<Record<string, number>> {
+    const result = await this.leaveRepository
+      .createQueryBuilder('leave')
+      .select('leave.status', 'status')
+      .addSelect('COUNT(*)', 'count')
+      .where('leave.tenant_id = :tenantId', { tenantId })
+      .groupBy('leave.status')
+      .getRawMany();
+
+    return result.reduce((acc, row) => {
+      acc[row.status] = parseInt(row.count, 10);
+      return acc;
+    }, {} as Record<string, number>);
+  }
+
+  /**
+   * Get upcoming approved leaves
+   */
+  async getUpcoming(tenantId: string, daysAhead: number = 30): Promise<Leave[]> {
+    const today = new Date();
+    const futureDate = new Date(today.getTime() + daysAhead * 24 * 60 * 60 * 1000);
+
+    return this.leaveRepository.find({
+      where: {
+        tenantId,
+        status: 'approved',
+        dateFrom: Between(today, futureDate),
+      },
+      relations: ['leaveType'],
+      order: { dateFrom: 'ASC' },
+    });
+  }
+
+  /**
+   * Get employees on leave today
+   */
+  async getOnLeaveToday(tenantId: string): Promise<Leave[]> {
+    const today = new Date();
+
+    return this.leaveRepository.find({
+      where: {
+        tenantId,
+        status: 'approved',
+        dateFrom: LessThanOrEqual(today),
+        dateTo: MoreThanOrEqual(today),
+      },
+      relations: ['leaveType'],
+    });
+  }
+
+  /**
+   * Check if employee is on leave on a specific date
+   */
+  async isOnLeave(employeeId: string, tenantId: string, date: Date): Promise<boolean> {
+    const leave = await this.leaveRepository.findOne({
+      where: {
+        employeeId,
+        tenantId,
+        status: 'approved',
+        dateFrom: LessThanOrEqual(date),
+        dateTo: MoreThanOrEqual(date),
+      },
+    });
+
+    return leave !== null;
+  }
+
+  /**
+   * Get leave history for employee
+   */
+  async getEmployeeHistory(
+    employeeId: string,
+    tenantId: string,
+    year?: number
+  ): Promise<Leave[]> {
+    const queryBuilder = this.leaveRepository
+      .createQueryBuilder('leave')
+      .leftJoinAndSelect('leave.leaveType', 'leaveType')
+      .where('leave.employee_id = :employeeId', { employeeId })
+      .andWhere('leave.tenant_id = :tenantId', { tenantId });
+
+    if (year) {
+      queryBuilder.andWhere('EXTRACT(YEAR FROM leave.date_from) = :year', { year });
+    }
+
+    return queryBuilder.orderBy('leave.date_from', 'DESC').getMany();
+  }
+
+  /**
+   * Get leave summary for employee
+   */
+  async getEmployeeSummary(
+    employeeId: string,
+    tenantId: string,
+    year?: number
+  ): Promise<Array<{ leaveTypeId: string; leaveTypeName: string; daysUsed: number }>> {
+    const queryBuilder = this.leaveRepository
+      .createQueryBuilder('leave')
+      .leftJoin('leave.leaveType', 'leaveType')
+      .select('leave.leave_type_id', 'leaveTypeId')
+      .addSelect('leaveType.name', 'leaveTypeName')
+      .addSelect('SUM(leave.days_requested)', 'daysUsed')
+      .where('leave.employee_id = :employeeId', { employeeId })
+      .andWhere('leave.tenant_id = :tenantId', { tenantId })
+      .andWhere('leave.status = :status', { status: 'approved' });
+
+    if (year) {
+      queryBuilder.andWhere('EXTRACT(YEAR FROM leave.date_from) = :year', { year });
+    }
+
+    const result = await queryBuilder
+      .groupBy('leave.leave_type_id')
+      .addGroupBy('leaveType.name')
+      .getRawMany();
+
+    return result.map(row => ({
+      leaveTypeId: row.leaveTypeId,
+      leaveTypeName: row.leaveTypeName || '',
+      daysUsed: parseFloat(row.daysUsed) || 0,
+    }));
+  }
+}
diff --git a/src/modules/hr/services/puestos.service.ts b/src/modules/hr/services/puestos.service.ts
new file mode 100644
index 0000000..3d26f86
--- /dev/null
+++ b/src/modules/hr/services/puestos.service.ts
@@ -0,0 +1,217 @@
+/**
+ * Puestos (Positions) Service
+ * @module HR
+ */
+
+import { Repository, FindOptionsWhere, ILike } from 'typeorm';
+import { Puesto } from '../entities/puesto.entity';
+import { CreatePuestoDto, UpdatePuestoDto } from '../dto';
+
+export interface PuestoSearchParams {
+  tenantId: string;
+  search?: string;
+  activo?: boolean;
+  nivelRiesgo?: string;
+  requiereCapacitacionEspecial?: boolean;
+  limit?: number;
+  offset?: number;
+}
+
+export class PuestosService {
+  constructor(private readonly puestoRepository: Repository<Puesto>) {}
+
+  /**
+   * Find all puestos with filters
+   */
+  async findAll(params: PuestoSearchParams): Promise<{ data: Puesto[]; total: number }> {
+    const {
+      tenantId,
+      search,
+      activo,
+      nivelRiesgo,
+      requiereCapacitacionEspecial,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const where: FindOptionsWhere<Puesto>[] = [];
+    const baseWhere: FindOptionsWhere<Puesto> = { tenantId };
+
+    if (activo !== undefined) {
+      baseWhere.activo = activo;
+    }
+
+    if (nivelRiesgo) {
+      baseWhere.nivelRiesgo = nivelRiesgo;
+    }
+
+    if (requiereCapacitacionEspecial !== undefined) {
+      baseWhere.requiereCapacitacionEspecial = requiereCapacitacionEspecial;
+    }
+
+    if (search) {
+      where.push(
+        { ...baseWhere, codigo: ILike(`%${search}%`) },
+        { ...baseWhere, nombre: ILike(`%${search}%`) }
+      );
+    } else {
+      where.push(baseWhere);
+    }
+
+    const [data, total] = await this.puestoRepository.findAndCount({
+      where,
+      take: limit,
+      skip: offset,
+      order: { nombre: 'ASC' },
+    });
+
+    return { data, total };
+  }
+
+  /**
+   * Find one puesto by ID
+   */
+  async findOne(id: string, tenantId: string): Promise<Puesto | null> {
+    return this.puestoRepository.findOne({
+      where: { id, tenantId },
+      relations: ['empleados'],
+    });
+  }
+
+  /**
+   * Find puesto by code
+   */
+  async findByCode(codigo: string, tenantId: string): Promise<Puesto | null> {
+    return this.puestoRepository.findOne({
+      where: { codigo, tenantId },
+    });
+  }
+
+  /**
+   * Create new puesto
+   */
+  async create(tenantId: string, dto: CreatePuestoDto): Promise<Puesto> {
+    // Check for existing code
+    const existingCode = await this.findByCode(dto.codigo, tenantId);
+    if (existingCode) {
+      throw new Error('Ya existe un puesto con este codigo');
+    }
+
+    const puesto = this.puestoRepository.create({
+      ...dto,
+      tenantId,
+    });
+
+    return this.puestoRepository.save(puesto);
+  }
+
+  /**
+   * Update puesto
+   */
+  async update(id: string, tenantId: string, dto: UpdatePuestoDto): Promise<Puesto | null> {
+    const puesto = await this.findOne(id, tenantId);
+    if (!puesto) return null;
+
+    // If changing code, check for duplicates
+    if (dto.codigo && dto.codigo !== puesto.codigo) {
+      const existing = await this.findByCode(dto.codigo, tenantId);
+      if (existing) {
+        throw new Error('Ya existe un puesto con este codigo');
+      }
+    }
+
+    Object.assign(puesto, dto);
+    return this.puestoRepository.save(puesto);
+  }
+
+  /**
+   * Delete puesto
+   */
+  async delete(id: string, tenantId: string): Promise<boolean> {
+    const puesto = await this.findOne(id, tenantId);
+    if (!puesto) return false;
+
+    // Check if has employees assigned
+    if (puesto.empleados && puesto.empleados.length > 0) {
+      throw new Error('No se puede eliminar un puesto con empleados asignados');
+    }
+
+    const result = await this.puestoRepository.delete(id);
+    return (result.affected ?? 0) > 0;
+  }
+
+  /**
+   * Get active puestos
+   */
+  async getActive(tenantId: string): Promise<Puesto[]> {
+    return this.puestoRepository.find({
+      where: { tenantId, activo: true },
+      order: { nombre: 'ASC' },
+    });
+  }
+
+  /**
+   * Get puestos by risk level
+   */
+  async getByRiskLevel(tenantId: string, nivelRiesgo: string): Promise<Puesto[]> {
+    return this.puestoRepository.find({
+      where: { tenantId, nivelRiesgo, activo: true },
+      order: { nombre: 'ASC' },
+    });
+  }
+
+  /**
+   * Get puestos requiring special training
+   */
+  async getRequiringSpecialTraining(tenantId: string): Promise<Puesto[]> {
+    return this.puestoRepository.find({
+      where: { tenantId, requiereCapacitacionEspecial: true, activo: true },
+      order: { nombre: 'ASC' },
+    });
+  }
+
+  /**
+   * Activate puesto
+   */
+  async activate(id: string, tenantId: string): Promise<Puesto | null> {
+    const puesto = await this.findOne(id, tenantId);
+    if (!puesto) return null;
+
+    puesto.activo = true;
+    return this.puestoRepository.save(puesto);
+  }
+
+  /**
+   * Deactivate puesto
+   */
+  async deactivate(id: string, tenantId: string): Promise<Puesto | null> {
+    const puesto = await this.findOne(id, tenantId);
+    if (!puesto) return null;
+
+    puesto.activo = false;
+    return this.puestoRepository.save(puesto);
+  }
+
+  /**
+   * Get employee count by puesto
+   */
+  async getEmployeeCount(tenantId: string): Promise<Array<{ puestoId: string; nombre: string; count: number }>> {
+    const result = await this.puestoRepository
+      .createQueryBuilder('puesto')
+      .leftJoin('puesto.empleados', 'empleado', 'empleado.estado = :estado', { estado: 'activo' })
+      .select('puesto.id', 'puestoId')
+      .addSelect('puesto.nombre', 'nombre')
+      .addSelect('COUNT(empleado.id)', 'count')
+      .where('puesto.tenant_id = :tenantId', { tenantId })
+      .andWhere('puesto.activo = true')
+      .groupBy('puesto.id')
+      .addGroupBy('puesto.nombre')
+      .getRawMany();
+
+    return result.map(row => ({
+      puestoId: row.puestoId,
+      nombre: row.nombre,
+      count: parseInt(row.count, 10),
+    }));
+  }
+}
diff --git a/src/modules/reports/services/custom-report.service.ts b/src/modules/reports/services/custom-report.service.ts
new file mode 100644
index 0000000..47de7bb
--- /dev/null
+++ b/src/modules/reports/services/custom-report.service.ts
@@ -0,0 +1,369 @@
+/**
+ * Custom Report Service
+ * Manages user-customized reports based on existing definitions
+ *
+ * @module Reports
+ */
+
+import { Repository, FindOptionsWhere, ILike } from 'typeorm';
+import { CustomReport } from '../entities/custom-report.entity';
+
+export interface CustomReportSearchParams {
+  tenantId: string;
+  ownerId?: string;
+  baseDefinitionId?: string;
+  search?: string;
+  isFavorite?: boolean;
+  limit?: number;
+  offset?: number;
+}
+
+export interface CreateCustomReportDto {
+  ownerId: string;
+  baseDefinitionId?: string | null;
+  name: string;
+  description?: string | null;
+  customColumns?: Record<string, any>[];
+  customFilters?: Record<string, any>[];
+  customGrouping?: Record<string, any>[];
+  customSorting?: Record<string, any>[];
+  isFavorite?: boolean;
+}
+
+export interface UpdateCustomReportDto extends Partial<Omit<CreateCustomReportDto, 'ownerId'>> {}
+
+export class CustomReportService {
+  constructor(private readonly customReportRepository: Repository<CustomReport>) {}
+
+  // ==================== CRUD Operations ====================
+
+  async findAll(params: CustomReportSearchParams): Promise<{ data: CustomReport[]; total: number }> {
+    const {
+      tenantId,
+      ownerId,
+      baseDefinitionId,
+      search,
+      isFavorite,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const where: FindOptionsWhere<CustomReport>[] = [];
+    const baseWhere: FindOptionsWhere<CustomReport> = { tenantId };
+
+    if (ownerId) {
+      baseWhere.ownerId = ownerId;
+    }
+
+    if (baseDefinitionId) {
+      baseWhere.baseDefinitionId = baseDefinitionId;
+    }
+
+    if (isFavorite !== undefined) {
+      baseWhere.isFavorite = isFavorite;
+    }
+
+    if (search) {
+      where.push(
+        { ...baseWhere, name: ILike(`%${search}%`) },
+        { ...baseWhere, description: ILike(`%${search}%`) }
+      );
+    } else {
+      where.push(baseWhere);
+    }
+
+    const [data, total] = await this.customReportRepository.findAndCount({
+      where,
+      relations: ['baseDefinition'],
+      take: limit,
+      skip: offset,
+      order: { isFavorite: 'DESC', name: 'ASC' },
+    });
+
+    return { data, total };
+  }
+
+  async findOne(id: string, tenantId: string): Promise<CustomReport | null> {
+    return this.customReportRepository.findOne({
+      where: { id, tenantId },
+      relations: ['baseDefinition'],
+    });
+  }
+
+  async findByOwner(
+    ownerId: string,
+    tenantId: string,
+    options?: {
+      baseDefinitionId?: string;
+      isFavorite?: boolean;
+      limit?: number;
+    }
+  ): Promise<CustomReport[]> {
+    const where: FindOptionsWhere<CustomReport> = { ownerId, tenantId };
+
+    if (options?.baseDefinitionId) {
+      where.baseDefinitionId = options.baseDefinitionId;
+    }
+
+    if (options?.isFavorite !== undefined) {
+      where.isFavorite = options.isFavorite;
+    }
+
+    return this.customReportRepository.find({
+      where,
+      relations: ['baseDefinition'],
+      order: { isFavorite: 'DESC', name: 'ASC' },
+      take: options?.limit,
+    });
+  }
+
+  async create(tenantId: string, dto: CreateCustomReportDto): Promise<CustomReport> {
+    const customReport = this.customReportRepository.create({
+      ...dto,
+      tenantId,
+    });
+
+    return this.customReportRepository.save(customReport);
+  }
+
+  async update(
+    id: string,
+    tenantId: string,
+    ownerId: string,
+    dto: UpdateCustomReportDto
+  ): Promise<CustomReport | null> {
+    const customReport = await this.customReportRepository.findOne({
+      where: { id, tenantId, ownerId },
+    });
+
+    if (!customReport) return null;
+
+    Object.assign(customReport, dto);
+
+    return this.customReportRepository.save(customReport);
+  }
+
+  async delete(id: string, tenantId: string, ownerId: string): Promise<boolean> {
+    const customReport = await this.customReportRepository.findOne({
+      where: { id, tenantId, ownerId },
+    });
+
+    if (!customReport) return false;
+
+    await this.customReportRepository.delete(id);
+    return true;
+  }
+
+  // ==================== Favorite Operations ====================
+
+  async toggleFavorite(
+    id: string,
+    tenantId: string,
+    ownerId: string
+  ): Promise<CustomReport | null> {
+    const customReport = await this.customReportRepository.findOne({
+      where: { id, tenantId, ownerId },
+    });
+
+    if (!customReport) return null;
+
+    customReport.isFavorite = !customReport.isFavorite;
+
+    return this.customReportRepository.save(customReport);
+  }
+
+  async getFavorites(ownerId: string, tenantId: string): Promise<CustomReport[]> {
+    return this.customReportRepository.find({
+      where: { ownerId, tenantId, isFavorite: true },
+      relations: ['baseDefinition'],
+      order: { name: 'ASC' },
+    });
+  }
+
+  // ==================== Clone Operations ====================
+
+  async clone(
+    id: string,
+    tenantId: string,
+    ownerId: string,
+    newName: string
+  ): Promise<CustomReport> {
+    const source = await this.findOne(id, tenantId);
+    if (!source) {
+      throw new Error('Source custom report not found');
+    }
+
+    const cloned = this.customReportRepository.create({
+      tenantId,
+      ownerId,
+      baseDefinitionId: source.baseDefinitionId,
+      name: newName,
+      description: source.description,
+      customColumns: [...source.customColumns],
+      customFilters: [...source.customFilters],
+      customGrouping: [...source.customGrouping],
+      customSorting: [...source.customSorting],
+      isFavorite: false,
+    });
+
+    return this.customReportRepository.save(cloned);
+  }
+
+  // ==================== Column Configuration ====================
+
+  async updateColumns(
+    id: string,
+    tenantId: string,
+    ownerId: string,
+    columns: Record<string, any>[]
+  ): Promise<CustomReport | null> {
+    const customReport = await this.customReportRepository.findOne({
+      where: { id, tenantId, ownerId },
+    });
+
+    if (!customReport) return null;
+
+    customReport.customColumns = columns;
+
+    return this.customReportRepository.save(customReport);
+  }
+
+  async updateFilters(
+    id: string,
+    tenantId: string,
+    ownerId: string,
+    filters: Record<string, any>[]
+  ): Promise<CustomReport | null> {
+    const customReport = await this.customReportRepository.findOne({
+      where: { id, tenantId, ownerId },
+    });
+
+    if (!customReport) return null;
+
+    customReport.customFilters = filters;
+
+    return this.customReportRepository.save(customReport);
+  }
+
+  async updateGrouping(
+    id: string,
+    tenantId: string,
+    ownerId: string,
+    grouping: Record<string, any>[]
+  ): Promise<CustomReport | null> {
+    const customReport = await this.customReportRepository.findOne({
+      where: { id, tenantId, ownerId },
+    });
+
+    if (!customReport) return null;
+
+    customReport.customGrouping = grouping;
+
+    return this.customReportRepository.save(customReport);
+  }
+
+  async updateSorting(
+    id: string,
+    tenantId: string,
+    ownerId: string,
+    sorting: Record<string, any>[]
+  ): Promise<CustomReport | null> {
+    const customReport = await this.customReportRepository.findOne({
+      where: { id, tenantId, ownerId },
+    });
+
+    if (!customReport) return null;
+
+    customReport.customSorting = sorting;
+
+    return this.customReportRepository.save(customReport);
+  }
+
+  // ==================== History Operations ====================
+
+  async getHistory(
+    tenantId: string,
+    ownerId: string,
+    limit = 20
+  ): Promise<CustomReport[]> {
+    return this.customReportRepository.find({
+      where: { tenantId, ownerId },
+      relations: ['baseDefinition'],
+      order: { updatedAt: 'DESC' },
+      take: limit,
+    });
+  }
+
+  // ==================== Export Operations ====================
+
+  async export(
+    id: string,
+    tenantId: string,
+    ownerId: string,
+    format: 'pdf' | 'excel' | 'csv'
+  ): Promise<{ filePath: string; mimeType: string }> {
+    const customReport = await this.customReportRepository.findOne({
+      where: { id, tenantId, ownerId },
+    });
+
+    if (!customReport) {
+      throw new Error('Custom report not found');
+    }
+
+    // This would integrate with actual export logic
+    const mimeTypes: Record<string, string> = {
+      pdf: 'application/pdf',
+      excel: 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet',
+      csv: 'text/csv',
+    };
+
+    return {
+      filePath: `/exports/custom_report_${id}_${Date.now()}.${format}`,
+      mimeType: mimeTypes[format],
+    };
+  }
+
+  // ==================== Generate Report ====================
+
+  async generate(
+    id: string,
+    tenantId: string,
+    ownerId: string,
+    parameters?: Record<string, any>
+  ): Promise<{ data: any[]; rowCount: number }> {
+    const customReport = await this.customReportRepository.findOne({
+      where: { id, tenantId, ownerId },
+      relations: ['baseDefinition'],
+    });
+
+    if (!customReport) {
+      throw new Error('Custom report not found');
+    }
+
+    // This would integrate with actual report generation logic
+    // combining base definition query with custom columns, filters, grouping, sorting
+    return {
+      data: [],
+      rowCount: 0,
+    };
+  }
+
+  async schedule(
+    id: string,
+    tenantId: string,
+    ownerId: string,
+    cronExpression: string
+  ): Promise<void> {
+    const customReport = await this.customReportRepository.findOne({
+      where: { id, tenantId, ownerId },
+    });
+
+    if (!customReport) {
+      throw new Error('Custom report not found');
+    }
+
+    // This would integrate with the report schedule service
+    // to create a schedule for this custom report
+    // For now, this is a placeholder
+  }
+}
diff --git a/src/modules/reports/services/dashboard.service.ts b/src/modules/reports/services/dashboard.service.ts
new file mode 100644
index 0000000..f129fca
--- /dev/null
+++ b/src/modules/reports/services/dashboard.service.ts
@@ -0,0 +1,529 @@
+/**
+ * Dashboard Service
+ * Manages dashboards, widgets, and widget queries
+ *
+ * @module Reports
+ */
+
+import { Repository, FindOptionsWhere, ILike, IsNull } from 'typeorm';
+import {
+  Dashboard,
+  DashboardType,
+  DashboardVisibility,
+} from '../entities/dashboard.entity';
+import { DashboardWidget, WidgetType, DataSourceType } from '../entities/dashboard-widget.entity';
+import { WidgetQuery } from '../entities/widget-query.entity';
+
+export interface DashboardSearchParams {
+  tenantId: string;
+  search?: string;
+  dashboardType?: DashboardType;
+  visibility?: DashboardVisibility;
+  ownerId?: string;
+  fraccionamientoId?: string;
+  isActive?: boolean;
+  limit?: number;
+  offset?: number;
+}
+
+export interface CreateDashboardDto {
+  code: string;
+  name: string;
+  description?: string | null;
+  dashboardType?: DashboardType;
+  visibility?: DashboardVisibility;
+  ownerId?: string | null;
+  fraccionamientoId?: string | null;
+  layout?: Record<string, any> | null;
+  theme?: Record<string, any> | null;
+  refreshInterval?: number;
+  defaultDateRange?: string;
+  defaultFilters?: Record<string, any> | null;
+  allowedRoles?: string[] | null;
+  isDefault?: boolean;
+  isActive?: boolean;
+  isSystem?: boolean;
+  sortOrder?: number;
+}
+
+export interface UpdateDashboardDto extends Partial<CreateDashboardDto> {}
+
+export interface CreateWidgetDto {
+  dashboardId: string;
+  title: string;
+  subtitle?: string | null;
+  widgetType: WidgetType;
+  dataSourceType?: DataSourceType;
+  dataSource?: Record<string, any> | null;
+  config?: Record<string, any> | null;
+  chartOptions?: Record<string, any> | null;
+  thresholds?: Record<string, any> | null;
+  gridX?: number;
+  gridY?: number;
+  gridWidth?: number;
+  gridHeight?: number;
+  minWidth?: number;
+  minHeight?: number;
+  refreshInterval?: number | null;
+  cacheDuration?: number;
+  drillDownConfig?: Record<string, any> | null;
+  clickAction?: Record<string, any> | null;
+  isActive?: boolean;
+  sortOrder?: number;
+}
+
+export interface UpdateWidgetDto extends Partial<Omit<CreateWidgetDto, 'dashboardId'>> {}
+
+export interface CreateWidgetQueryDto {
+  widgetId: string;
+  name: string;
+  queryText?: string | null;
+  queryFunction?: string | null;
+  parameters?: Record<string, any>;
+  resultMapping?: Record<string, any>;
+  cacheTtlSeconds?: number | null;
+}
+
+export interface UpdateWidgetQueryDto extends Partial<Omit<CreateWidgetQueryDto, 'widgetId'>> {}
+
+export class DashboardService {
+  constructor(
+    private readonly dashboardRepository: Repository<Dashboard>,
+    private readonly widgetRepository: Repository<DashboardWidget>,
+    private readonly widgetQueryRepository: Repository<WidgetQuery>
+  ) {}
+
+  // ==================== Dashboard CRUD ====================
+
+  async findAll(params: DashboardSearchParams): Promise<{ data: Dashboard[]; total: number }> {
+    const {
+      tenantId,
+      search,
+      dashboardType,
+      visibility,
+      ownerId,
+      fraccionamientoId,
+      isActive,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const where: FindOptionsWhere<Dashboard>[] = [];
+    const baseWhere: FindOptionsWhere<Dashboard> = {
+      tenantId,
+      deletedAt: IsNull(),
+    };
+
+    if (dashboardType) {
+      baseWhere.dashboardType = dashboardType;
+    }
+
+    if (visibility) {
+      baseWhere.visibility = visibility;
+    }
+
+    if (ownerId) {
+      baseWhere.ownerId = ownerId;
+    }
+
+    if (fraccionamientoId) {
+      baseWhere.fraccionamientoId = fraccionamientoId;
+    }
+
+    if (isActive !== undefined) {
+      baseWhere.isActive = isActive;
+    }
+
+    if (search) {
+      where.push(
+        { ...baseWhere, name: ILike(`%${search}%`) },
+        { ...baseWhere, code: ILike(`%${search}%`) },
+        { ...baseWhere, description: ILike(`%${search}%`) }
+      );
+    } else {
+      where.push(baseWhere);
+    }
+
+    const [data, total] = await this.dashboardRepository.findAndCount({
+      where,
+      relations: ['widgets'],
+      take: limit,
+      skip: offset,
+      order: { sortOrder: 'ASC', name: 'ASC' },
+    });
+
+    return { data, total };
+  }
+
+  async findOne(id: string, tenantId: string): Promise<Dashboard | null> {
+    return this.dashboardRepository.findOne({
+      where: { id, tenantId, deletedAt: IsNull() },
+      relations: ['widgets'],
+    });
+  }
+
+  async findByCode(code: string, tenantId: string): Promise<Dashboard | null> {
+    return this.dashboardRepository.findOne({
+      where: { code, tenantId, deletedAt: IsNull() },
+      relations: ['widgets'],
+    });
+  }
+
+  async create(
+    tenantId: string,
+    dto: CreateDashboardDto,
+    createdById?: string
+  ): Promise<Dashboard> {
+    // Check for existing code
+    const existingCode = await this.findByCode(dto.code, tenantId);
+    if (existingCode) {
+      throw new Error('A dashboard with this code already exists');
+    }
+
+    const dashboard = this.dashboardRepository.create({
+      ...dto,
+      tenantId,
+      createdById,
+    });
+
+    return this.dashboardRepository.save(dashboard);
+  }
+
+  async update(
+    id: string,
+    tenantId: string,
+    dto: UpdateDashboardDto,
+    updatedById?: string
+  ): Promise<Dashboard | null> {
+    const dashboard = await this.findOne(id, tenantId);
+    if (!dashboard) return null;
+
+    // If changing code, check for duplicates
+    if (dto.code && dto.code !== dashboard.code) {
+      const existing = await this.findByCode(dto.code, tenantId);
+      if (existing) {
+        throw new Error('A dashboard with this code already exists');
+      }
+    }
+
+    // Cannot modify system dashboards
+    if (dashboard.isSystem && dto.isSystem === false) {
+      throw new Error('Cannot modify system dashboard flag');
+    }
+
+    Object.assign(dashboard, {
+      ...dto,
+      updatedById,
+    });
+
+    return this.dashboardRepository.save(dashboard);
+  }
+
+  async delete(id: string, tenantId: string, deletedById?: string): Promise<boolean> {
+    const dashboard = await this.findOne(id, tenantId);
+    if (!dashboard) return false;
+
+    // Cannot delete system dashboards
+    if (dashboard.isSystem) {
+      throw new Error('Cannot delete system dashboards');
+    }
+
+    dashboard.deletedAt = new Date();
+    dashboard.deletedById = deletedById || null;
+    await this.dashboardRepository.save(dashboard);
+
+    return true;
+  }
+
+  // ==================== Dashboard Operations ====================
+
+  async getDefaultDashboard(
+    tenantId: string,
+    dashboardType?: DashboardType
+  ): Promise<Dashboard | null> {
+    const where: FindOptionsWhere<Dashboard> = {
+      tenantId,
+      isDefault: true,
+      isActive: true,
+      deletedAt: IsNull(),
+    };
+
+    if (dashboardType) {
+      where.dashboardType = dashboardType;
+    }
+
+    return this.dashboardRepository.findOne({
+      where,
+      relations: ['widgets'],
+    });
+  }
+
+  async setAsDefault(
+    id: string,
+    tenantId: string,
+    updatedById?: string
+  ): Promise<Dashboard | null> {
+    const dashboard = await this.findOne(id, tenantId);
+    if (!dashboard) return null;
+
+    // Remove default from other dashboards of same type
+    await this.dashboardRepository.update(
+      { tenantId, dashboardType: dashboard.dashboardType, isDefault: true },
+      { isDefault: false }
+    );
+
+    dashboard.isDefault = true;
+    dashboard.updatedById = updatedById || null;
+
+    return this.dashboardRepository.save(dashboard);
+  }
+
+  async updateViewCount(id: string, tenantId: string): Promise<void> {
+    await this.dashboardRepository.update(
+      { id, tenantId },
+      {
+        viewCount: () => 'view_count + 1',
+        lastViewedAt: new Date(),
+      }
+    );
+  }
+
+  async clone(
+    id: string,
+    tenantId: string,
+    newCode: string,
+    newName: string,
+    createdById?: string
+  ): Promise<Dashboard> {
+    const source = await this.findOne(id, tenantId);
+    if (!source) {
+      throw new Error('Source dashboard not found');
+    }
+
+    // Check new code doesn't exist
+    const existingCode = await this.findByCode(newCode, tenantId);
+    if (existingCode) {
+      throw new Error('A dashboard with this code already exists');
+    }
+
+    // Create cloned dashboard
+    const cloned = this.dashboardRepository.create({
+      tenantId,
+      code: newCode,
+      name: newName,
+      description: source.description,
+      dashboardType: source.dashboardType,
+      visibility: 'private' as DashboardVisibility,
+      ownerId: createdById || null,
+      fraccionamientoId: source.fraccionamientoId,
+      layout: source.layout,
+      theme: source.theme,
+      refreshInterval: source.refreshInterval,
+      defaultDateRange: source.defaultDateRange,
+      defaultFilters: source.defaultFilters,
+      allowedRoles: null,
+      isDefault: false,
+      isActive: true,
+      isSystem: false,
+      sortOrder: 0,
+      createdById,
+    });
+
+    const savedDashboard = await this.dashboardRepository.save(cloned);
+
+    // Clone widgets
+    if (source.widgets && source.widgets.length > 0) {
+      for (const widget of source.widgets) {
+        await this.createWidget(tenantId, {
+          dashboardId: savedDashboard.id,
+          title: widget.title,
+          subtitle: widget.subtitle,
+          widgetType: widget.widgetType,
+          dataSourceType: widget.dataSourceType,
+          dataSource: widget.dataSource,
+          config: widget.config,
+          chartOptions: widget.chartOptions,
+          thresholds: widget.thresholds,
+          gridX: widget.gridX,
+          gridY: widget.gridY,
+          gridWidth: widget.gridWidth,
+          gridHeight: widget.gridHeight,
+          minWidth: widget.minWidth,
+          minHeight: widget.minHeight,
+          refreshInterval: widget.refreshInterval,
+          cacheDuration: widget.cacheDuration,
+          drillDownConfig: widget.drillDownConfig,
+          clickAction: widget.clickAction,
+          isActive: widget.isActive,
+          sortOrder: widget.sortOrder,
+        }, createdById);
+      }
+    }
+
+    return this.findOne(savedDashboard.id, tenantId) as Promise<Dashboard>;
+  }
+
+  async getUserDashboards(
+    tenantId: string,
+    userId: string,
+    roles?: string[]
+  ): Promise<Dashboard[]> {
+    const queryBuilder = this.dashboardRepository
+      .createQueryBuilder('d')
+      .leftJoinAndSelect('d.widgets', 'w')
+      .where('d.tenant_id = :tenantId', { tenantId })
+      .andWhere('d.is_active = true')
+      .andWhere('d.deleted_at IS NULL')
+      .andWhere(
+        '(d.visibility = :company OR d.owner_id = :userId OR (d.visibility IN (:...visibilities) AND (d.allowed_roles IS NULL OR d.allowed_roles && :roles)))',
+        {
+          company: 'company',
+          userId,
+          visibilities: ['team', 'department'],
+          roles: roles || [],
+        }
+      )
+      .orderBy('d.sort_order', 'ASC')
+      .addOrderBy('d.name', 'ASC');
+
+    return queryBuilder.getMany();
+  }
+
+  // ==================== Widget CRUD ====================
+
+  async getWidgets(dashboardId: string, tenantId: string): Promise<DashboardWidget[]> {
+    return this.widgetRepository.find({
+      where: { dashboardId, tenantId, deletedAt: IsNull() },
+      order: { sortOrder: 'ASC', gridY: 'ASC', gridX: 'ASC' },
+    });
+  }
+
+  async getWidget(id: string, tenantId: string): Promise<DashboardWidget | null> {
+    return this.widgetRepository.findOne({
+      where: { id, tenantId, deletedAt: IsNull() },
+    });
+  }
+
+  async createWidget(
+    tenantId: string,
+    dto: CreateWidgetDto,
+    createdById?: string
+  ): Promise<DashboardWidget> {
+    const widget = this.widgetRepository.create({
+      ...dto,
+      tenantId,
+      createdById,
+    });
+
+    return this.widgetRepository.save(widget);
+  }
+
+  async updateWidget(
+    id: string,
+    tenantId: string,
+    dto: UpdateWidgetDto,
+    updatedById?: string
+  ): Promise<DashboardWidget | null> {
+    const widget = await this.getWidget(id, tenantId);
+    if (!widget) return null;
+
+    Object.assign(widget, {
+      ...dto,
+      updatedById,
+    });
+
+    return this.widgetRepository.save(widget);
+  }
+
+  async deleteWidget(id: string, tenantId: string): Promise<boolean> {
+    const widget = await this.getWidget(id, tenantId);
+    if (!widget) return false;
+
+    widget.deletedAt = new Date();
+    await this.widgetRepository.save(widget);
+
+    return true;
+  }
+
+  async updateWidgetPositions(
+    tenantId: string,
+    positions: Array<{ id: string; gridX: number; gridY: number; gridWidth: number; gridHeight: number }>
+  ): Promise<void> {
+    for (const pos of positions) {
+      await this.widgetRepository.update(
+        { id: pos.id, tenantId },
+        {
+          gridX: pos.gridX,
+          gridY: pos.gridY,
+          gridWidth: pos.gridWidth,
+          gridHeight: pos.gridHeight,
+        }
+      );
+    }
+  }
+
+  // ==================== Widget Query CRUD ====================
+
+  async getWidgetQueries(widgetId: string): Promise<WidgetQuery[]> {
+    return this.widgetQueryRepository.find({
+      where: { widgetId },
+      order: { name: 'ASC' },
+    });
+  }
+
+  async getWidgetQuery(id: string): Promise<WidgetQuery | null> {
+    return this.widgetQueryRepository.findOne({ where: { id } });
+  }
+
+  async createWidgetQuery(dto: CreateWidgetQueryDto): Promise<WidgetQuery> {
+    const query = this.widgetQueryRepository.create(dto);
+    return this.widgetQueryRepository.save(query);
+  }
+
+  async updateWidgetQuery(
+    id: string,
+    dto: UpdateWidgetQueryDto
+  ): Promise<WidgetQuery | null> {
+    const query = await this.getWidgetQuery(id);
+    if (!query) return null;
+
+    Object.assign(query, dto);
+    return this.widgetQueryRepository.save(query);
+  }
+
+  async deleteWidgetQuery(id: string): Promise<boolean> {
+    const result = await this.widgetQueryRepository.delete(id);
+    return (result.affected ?? 0) > 0;
+  }
+
+  async updateQueryCache(id: string): Promise<void> {
+    await this.widgetQueryRepository.update(id, {
+      lastCachedAt: new Date(),
+    });
+  }
+
+  // ==================== Export Operations ====================
+
+  async export(
+    id: string,
+    tenantId: string,
+    format: 'pdf' | 'excel' | 'csv'
+  ): Promise<{ filePath: string; mimeType: string }> {
+    const dashboard = await this.findOne(id, tenantId);
+    if (!dashboard) {
+      throw new Error('Dashboard not found');
+    }
+
+    // This would integrate with actual export logic
+    const mimeTypes: Record<string, string> = {
+      pdf: 'application/pdf',
+      excel: 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet',
+      csv: 'text/csv',
+    };
+
+    return {
+      filePath: `/exports/dashboard_${id}_${Date.now()}.${format}`,
+      mimeType: mimeTypes[format],
+    };
+  }
+}
diff --git a/src/modules/reports/services/data-model.service.ts b/src/modules/reports/services/data-model.service.ts
new file mode 100644
index 0000000..70f0922
--- /dev/null
+++ b/src/modules/reports/services/data-model.service.ts
@@ -0,0 +1,481 @@
+/**
+ * Data Model Service
+ * Manages data model entities, fields, and relationships for report builder
+ *
+ * @module Reports
+ */
+
+import { Repository, FindOptionsWhere, ILike } from 'typeorm';
+import { DataModelEntity } from '../entities/data-model-entity.entity';
+import { DataModelField } from '../entities/data-model-field.entity';
+import { DataModelRelationship, RelationshipType } from '../entities/data-model-relationship.entity';
+
+export interface DataModelEntitySearchParams {
+  search?: string;
+  schemaName?: string;
+  isActive?: boolean;
+  isMultiTenant?: boolean;
+  limit?: number;
+  offset?: number;
+}
+
+export interface CreateDataModelEntityDto {
+  name: string;
+  displayName: string;
+  description?: string | null;
+  schemaName: string;
+  tableName: string;
+  primaryKeyColumn?: string;
+  tenantColumn?: string | null;
+  isMultiTenant?: boolean;
+  isActive?: boolean;
+}
+
+export interface UpdateDataModelEntityDto extends Partial<CreateDataModelEntityDto> {}
+
+export interface CreateDataModelFieldDto {
+  entityId: string;
+  name: string;
+  displayName: string;
+  description?: string | null;
+  dataType: string;
+  isNullable?: boolean;
+  isFilterable?: boolean;
+  isSortable?: boolean;
+  isGroupable?: boolean;
+  isAggregatable?: boolean;
+  aggregationFunctions?: string[];
+  formatPattern?: string | null;
+  displayFormat?: string | null;
+  isActive?: boolean;
+  sortOrder?: number;
+}
+
+export interface UpdateDataModelFieldDto extends Partial<Omit<CreateDataModelFieldDto, 'entityId'>> {}
+
+export interface CreateDataModelRelationshipDto {
+  sourceEntityId: string;
+  targetEntityId: string;
+  name: string;
+  relationshipType: RelationshipType;
+  sourceColumn: string;
+  targetColumn: string;
+  joinCondition?: string | null;
+  isActive?: boolean;
+}
+
+export interface UpdateDataModelRelationshipDto extends Partial<Omit<CreateDataModelRelationshipDto, 'sourceEntityId' | 'targetEntityId'>> {}
+
+export class DataModelService {
+  constructor(
+    private readonly entityRepository: Repository<DataModelEntity>,
+    private readonly fieldRepository: Repository<DataModelField>,
+    private readonly relationshipRepository: Repository<DataModelRelationship>
+  ) {}
+
+  // ==================== Entity CRUD ====================
+
+  async findAllEntities(params: DataModelEntitySearchParams): Promise<{ data: DataModelEntity[]; total: number }> {
+    const {
+      search,
+      schemaName,
+      isActive,
+      isMultiTenant,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const where: FindOptionsWhere<DataModelEntity>[] = [];
+    const baseWhere: FindOptionsWhere<DataModelEntity> = {};
+
+    if (schemaName) {
+      baseWhere.schemaName = schemaName;
+    }
+
+    if (isActive !== undefined) {
+      baseWhere.isActive = isActive;
+    }
+
+    if (isMultiTenant !== undefined) {
+      baseWhere.isMultiTenant = isMultiTenant;
+    }
+
+    if (search) {
+      where.push(
+        { ...baseWhere, name: ILike(`%${search}%`) },
+        { ...baseWhere, displayName: ILike(`%${search}%`) },
+        { ...baseWhere, tableName: ILike(`%${search}%`) }
+      );
+    } else {
+      where.push(baseWhere);
+    }
+
+    const [data, total] = await this.entityRepository.findAndCount({
+      where,
+      relations: ['fields'],
+      take: limit,
+      skip: offset,
+      order: { schemaName: 'ASC', displayName: 'ASC' },
+    });
+
+    return { data, total };
+  }
+
+  async findOneEntity(id: string): Promise<DataModelEntity | null> {
+    return this.entityRepository.findOne({
+      where: { id },
+      relations: ['fields', 'sourceRelationships', 'targetRelationships'],
+    });
+  }
+
+  async findEntityByName(name: string): Promise<DataModelEntity | null> {
+    return this.entityRepository.findOne({
+      where: { name },
+      relations: ['fields'],
+    });
+  }
+
+  async createEntity(dto: CreateDataModelEntityDto): Promise<DataModelEntity> {
+    // Check for existing name
+    const existingName = await this.findEntityByName(dto.name);
+    if (existingName) {
+      throw new Error('An entity with this name already exists');
+    }
+
+    const entity = this.entityRepository.create(dto);
+    return this.entityRepository.save(entity);
+  }
+
+  async updateEntity(id: string, dto: UpdateDataModelEntityDto): Promise<DataModelEntity | null> {
+    const entity = await this.findOneEntity(id);
+    if (!entity) return null;
+
+    // If changing name, check for duplicates
+    if (dto.name && dto.name !== entity.name) {
+      const existing = await this.findEntityByName(dto.name);
+      if (existing) {
+        throw new Error('An entity with this name already exists');
+      }
+    }
+
+    Object.assign(entity, dto);
+    return this.entityRepository.save(entity);
+  }
+
+  async deleteEntity(id: string): Promise<boolean> {
+    const entity = await this.findOneEntity(id);
+    if (!entity) return false;
+
+    // This will cascade delete fields and relationships
+    await this.entityRepository.delete(id);
+    return true;
+  }
+
+  async getEntitiesBySchema(schemaName: string): Promise<DataModelEntity[]> {
+    return this.entityRepository.find({
+      where: { schemaName, isActive: true },
+      relations: ['fields'],
+      order: { displayName: 'ASC' },
+    });
+  }
+
+  async getActiveEntities(): Promise<DataModelEntity[]> {
+    return this.entityRepository.find({
+      where: { isActive: true },
+      relations: ['fields'],
+      order: { schemaName: 'ASC', displayName: 'ASC' },
+    });
+  }
+
+  // ==================== Field CRUD ====================
+
+  async getFields(entityId: string): Promise<DataModelField[]> {
+    return this.fieldRepository.find({
+      where: { entityId },
+      order: { sortOrder: 'ASC', displayName: 'ASC' },
+    });
+  }
+
+  async getField(id: string): Promise<DataModelField | null> {
+    return this.fieldRepository.findOne({
+      where: { id },
+      relations: ['entity'],
+    });
+  }
+
+  async getFieldByName(entityId: string, name: string): Promise<DataModelField | null> {
+    return this.fieldRepository.findOne({
+      where: { entityId, name },
+    });
+  }
+
+  async createField(dto: CreateDataModelFieldDto): Promise<DataModelField> {
+    // Check for existing field with same name in entity
+    const existingField = await this.getFieldByName(dto.entityId, dto.name);
+    if (existingField) {
+      throw new Error('A field with this name already exists in this entity');
+    }
+
+    const field = this.fieldRepository.create(dto);
+    return this.fieldRepository.save(field);
+  }
+
+  async createFieldsBatch(entityId: string, fields: Omit<CreateDataModelFieldDto, 'entityId'>[]): Promise<DataModelField[]> {
+    const fieldEntities = fields.map((f, index) =>
+      this.fieldRepository.create({
+        ...f,
+        entityId,
+        sortOrder: f.sortOrder ?? index,
+      })
+    );
+
+    return this.fieldRepository.save(fieldEntities);
+  }
+
+  async updateField(id: string, dto: UpdateDataModelFieldDto): Promise<DataModelField | null> {
+    const field = await this.getField(id);
+    if (!field) return null;
+
+    // If changing name, check for duplicates
+    if (dto.name && dto.name !== field.name) {
+      const existing = await this.getFieldByName(field.entityId, dto.name);
+      if (existing) {
+        throw new Error('A field with this name already exists in this entity');
+      }
+    }
+
+    Object.assign(field, dto);
+    return this.fieldRepository.save(field);
+  }
+
+  async deleteField(id: string): Promise<boolean> {
+    const result = await this.fieldRepository.delete(id);
+    return (result.affected ?? 0) > 0;
+  }
+
+  async getFilterableFields(entityId: string): Promise<DataModelField[]> {
+    return this.fieldRepository.find({
+      where: { entityId, isFilterable: true, isActive: true },
+      order: { sortOrder: 'ASC' },
+    });
+  }
+
+  async getSortableFields(entityId: string): Promise<DataModelField[]> {
+    return this.fieldRepository.find({
+      where: { entityId, isSortable: true, isActive: true },
+      order: { sortOrder: 'ASC' },
+    });
+  }
+
+  async getGroupableFields(entityId: string): Promise<DataModelField[]> {
+    return this.fieldRepository.find({
+      where: { entityId, isGroupable: true, isActive: true },
+      order: { sortOrder: 'ASC' },
+    });
+  }
+
+  async getAggregatableFields(entityId: string): Promise<DataModelField[]> {
+    return this.fieldRepository.find({
+      where: { entityId, isAggregatable: true, isActive: true },
+      order: { sortOrder: 'ASC' },
+    });
+  }
+
+  // ==================== Relationship CRUD ====================
+
+  async getRelationships(entityId: string): Promise<{
+    source: DataModelRelationship[];
+    target: DataModelRelationship[];
+  }> {
+    const [source, target] = await Promise.all([
+      this.relationshipRepository.find({
+        where: { sourceEntityId: entityId },
+        relations: ['sourceEntity', 'targetEntity'],
+      }),
+      this.relationshipRepository.find({
+        where: { targetEntityId: entityId },
+        relations: ['sourceEntity', 'targetEntity'],
+      }),
+    ]);
+
+    return { source, target };
+  }
+
+  async getRelationship(id: string): Promise<DataModelRelationship | null> {
+    return this.relationshipRepository.findOne({
+      where: { id },
+      relations: ['sourceEntity', 'targetEntity'],
+    });
+  }
+
+  async createRelationship(dto: CreateDataModelRelationshipDto): Promise<DataModelRelationship> {
+    // Check for existing relationship
+    const existing = await this.relationshipRepository.findOne({
+      where: {
+        sourceEntityId: dto.sourceEntityId,
+        targetEntityId: dto.targetEntityId,
+        name: dto.name,
+      },
+    });
+
+    if (existing) {
+      throw new Error('A relationship with this name already exists between these entities');
+    }
+
+    const relationship = this.relationshipRepository.create(dto);
+    return this.relationshipRepository.save(relationship);
+  }
+
+  async updateRelationship(
+    id: string,
+    dto: UpdateDataModelRelationshipDto
+  ): Promise<DataModelRelationship | null> {
+    const relationship = await this.getRelationship(id);
+    if (!relationship) return null;
+
+    Object.assign(relationship, dto);
+    return this.relationshipRepository.save(relationship);
+  }
+
+  async deleteRelationship(id: string): Promise<boolean> {
+    const result = await this.relationshipRepository.delete(id);
+    return (result.affected ?? 0) > 0;
+  }
+
+  async getRelatedEntities(entityId: string): Promise<DataModelEntity[]> {
+    const relationships = await this.getRelationships(entityId);
+
+    const relatedIds = new Set<string>([
+      ...relationships.source.map((r) => r.targetEntityId),
+      ...relationships.target.map((r) => r.sourceEntityId),
+    ]);
+
+    if (relatedIds.size === 0) return [];
+
+    return this.entityRepository.findByIds([...relatedIds]);
+  }
+
+  // ==================== Data Model Operations ====================
+
+  async getCompleteModel(): Promise<{
+    entities: DataModelEntity[];
+    relationships: DataModelRelationship[];
+  }> {
+    const [entities, relationships] = await Promise.all([
+      this.entityRepository.find({
+        where: { isActive: true },
+        relations: ['fields'],
+        order: { schemaName: 'ASC', displayName: 'ASC' },
+      }),
+      this.relationshipRepository.find({
+        where: { isActive: true },
+        relations: ['sourceEntity', 'targetEntity'],
+      }),
+    ]);
+
+    return { entities, relationships };
+  }
+
+  async syncFromDatabase(schemaName: string): Promise<{
+    created: number;
+    updated: number;
+  }> {
+    // This would introspect the database schema and create/update
+    // DataModelEntity and DataModelField records
+    // For now, this is a placeholder
+    return { created: 0, updated: 0 };
+  }
+
+  async validateQuery(
+    entityIds: string[],
+    fields: string[],
+    filters?: Record<string, any>[],
+    grouping?: string[],
+    sorting?: Record<string, any>[]
+  ): Promise<{
+    valid: boolean;
+    errors: string[];
+  }> {
+    const errors: string[] = [];
+
+    // Validate entities exist
+    for (const entityId of entityIds) {
+      const entity = await this.findOneEntity(entityId);
+      if (!entity) {
+        errors.push(`Entity ${entityId} not found`);
+      }
+    }
+
+    // Additional validation would check:
+    // - Fields belong to selected entities
+    // - Relationships exist between entities
+    // - Filters are valid for field types
+    // - Grouping fields are groupable
+    // - Sorting fields are sortable
+
+    return {
+      valid: errors.length === 0,
+      errors,
+    };
+  }
+
+  async buildQuery(
+    entityIds: string[],
+    fields: Array<{ entityId: string; fieldName: string; alias?: string }>,
+    joins?: Array<{ relationshipId: string; joinType: 'inner' | 'left' }>,
+    filters?: Record<string, any>[],
+    grouping?: string[],
+    sorting?: Array<{ field: string; direction: 'ASC' | 'DESC' }>
+  ): Promise<string> {
+    // This would build a SQL query based on the data model
+    // For now, this is a placeholder
+    return '';
+  }
+
+  // ==================== Export Operations ====================
+
+  async export(
+    format: 'pdf' | 'excel' | 'csv'
+  ): Promise<{ filePath: string; mimeType: string }> {
+    // This would export the data model documentation
+    const mimeTypes: Record<string, string> = {
+      pdf: 'application/pdf',
+      excel: 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet',
+      csv: 'text/csv',
+    };
+
+    return {
+      filePath: `/exports/data_model_${Date.now()}.${format}`,
+      mimeType: mimeTypes[format],
+    };
+  }
+
+  async generate(
+    entityIds: string[],
+    params?: Record<string, any>
+  ): Promise<{ data: any[]; rowCount: number }> {
+    // This would generate a report based on the data model
+    // For now, this is a placeholder
+    return {
+      data: [],
+      rowCount: 0,
+    };
+  }
+
+  async schedule(
+    entityIds: string[],
+    cronExpression: string
+  ): Promise<void> {
+    // This would schedule a data model-based report
+    // For now, this is a placeholder
+  }
+
+  async getHistory(
+    limit = 20
+  ): Promise<DataModelEntity[]> {
+    return this.entityRepository.find({
+      order: { updatedAt: 'DESC' },
+      take: limit,
+    });
+  }
+}
diff --git a/src/modules/reports/services/index.ts b/src/modules/reports/services/index.ts
new file mode 100644
index 0000000..59067e7
--- /dev/null
+++ b/src/modules/reports/services/index.ts
@@ -0,0 +1,73 @@
+/**
+ * Reports Module - Service Exports
+ * MAI-006: Reportes y Analytics
+ */
+
+// Report Definition Service
+export {
+  ReportDefinitionService,
+  ReportSearchParams,
+  CreateReportDto,
+  UpdateReportDto,
+  GenerateReportParams,
+  ExportFormat,
+} from './report-definition.service';
+
+// Report Execution Service
+export {
+  ReportExecutionService,
+  ExecutionSearchParams,
+  CreateExecutionDto,
+  ExecuteReportParams,
+  GenerateResult,
+} from './report-execution.service';
+
+// Report Schedule Service
+export {
+  ReportScheduleService,
+  ScheduleSearchParams,
+  CreateScheduleDto,
+  UpdateScheduleDto,
+  CreateRecipientDto,
+} from './report-schedule.service';
+
+// Dashboard Service
+export {
+  DashboardService,
+  DashboardSearchParams,
+  CreateDashboardDto,
+  UpdateDashboardDto,
+  CreateWidgetDto,
+  UpdateWidgetDto,
+  CreateWidgetQueryDto,
+  UpdateWidgetQueryDto,
+} from './dashboard.service';
+
+// KPI Snapshot Service
+export {
+  KpiSnapshotService,
+  KpiSearchParams,
+  CreateKpiSnapshotDto,
+  KpiTrend,
+  KpiSummary,
+} from './kpi-snapshot.service';
+
+// Custom Report Service
+export {
+  CustomReportService,
+  CustomReportSearchParams,
+  CreateCustomReportDto,
+  UpdateCustomReportDto,
+} from './custom-report.service';
+
+// Data Model Service
+export {
+  DataModelService,
+  DataModelEntitySearchParams,
+  CreateDataModelEntityDto,
+  UpdateDataModelEntityDto,
+  CreateDataModelFieldDto,
+  UpdateDataModelFieldDto,
+  CreateDataModelRelationshipDto,
+  UpdateDataModelRelationshipDto,
+} from './data-model.service';
diff --git a/src/modules/reports/services/kpi-snapshot.service.ts b/src/modules/reports/services/kpi-snapshot.service.ts
new file mode 100644
index 0000000..7df86b7
--- /dev/null
+++ b/src/modules/reports/services/kpi-snapshot.service.ts
@@ -0,0 +1,536 @@
+/**
+ * KPI Snapshot Service
+ * Manages KPI snapshots for historical tracking and analysis
+ *
+ * @module Reports
+ */
+
+import { Repository, FindOptionsWhere, Between, LessThanOrEqual, MoreThanOrEqual } from 'typeorm';
+import {
+  KpiSnapshot,
+  KpiCategory,
+  KpiPeriodType,
+  TrendDirection,
+} from '../entities/kpi-snapshot.entity';
+
+export interface KpiSearchParams {
+  tenantId: string;
+  kpiCode?: string;
+  category?: KpiCategory;
+  periodType?: KpiPeriodType;
+  fraccionamientoId?: string;
+  dateFrom?: Date;
+  dateTo?: Date;
+  limit?: number;
+  offset?: number;
+}
+
+export interface CreateKpiSnapshotDto {
+  kpiCode: string;
+  kpiName: string;
+  category: KpiCategory;
+  snapshotDate: Date;
+  periodType?: KpiPeriodType;
+  periodStart?: Date | null;
+  periodEnd?: Date | null;
+  fraccionamientoId?: string | null;
+  value: number;
+  previousValue?: number | null;
+  targetValue?: number | null;
+  minValue?: number | null;
+  maxValue?: number | null;
+  unit?: string | null;
+  breakdown?: Record<string, any> | null;
+  metadata?: Record<string, any> | null;
+}
+
+export interface KpiTrend {
+  kpiCode: string;
+  kpiName: string;
+  category: KpiCategory;
+  currentValue: number;
+  previousValue: number | null;
+  changePercentage: number | null;
+  trendDirection: TrendDirection;
+  isOnTarget: boolean | null;
+  statusColor: string | null;
+  snapshots: KpiSnapshot[];
+}
+
+export interface KpiSummary {
+  category: KpiCategory;
+  totalKpis: number;
+  onTarget: number;
+  belowTarget: number;
+  aboveTarget: number;
+  averagePerformance: number;
+}
+
+export class KpiSnapshotService {
+  constructor(private readonly kpiSnapshotRepository: Repository<KpiSnapshot>) {}
+
+  // ==================== CRUD Operations ====================
+
+  async findAll(params: KpiSearchParams): Promise<{ data: KpiSnapshot[]; total: number }> {
+    const {
+      tenantId,
+      kpiCode,
+      category,
+      periodType,
+      fraccionamientoId,
+      dateFrom,
+      dateTo,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const where: FindOptionsWhere<KpiSnapshot> = { tenantId };
+
+    if (kpiCode) {
+      where.kpiCode = kpiCode;
+    }
+
+    if (category) {
+      where.category = category;
+    }
+
+    if (periodType) {
+      where.periodType = periodType;
+    }
+
+    if (fraccionamientoId) {
+      where.fraccionamientoId = fraccionamientoId;
+    }
+
+    if (dateFrom && dateTo) {
+      where.snapshotDate = Between(dateFrom, dateTo);
+    } else if (dateFrom) {
+      where.snapshotDate = MoreThanOrEqual(dateFrom);
+    } else if (dateTo) {
+      where.snapshotDate = LessThanOrEqual(dateTo);
+    }
+
+    const [data, total] = await this.kpiSnapshotRepository.findAndCount({
+      where,
+      take: limit,
+      skip: offset,
+      order: { snapshotDate: 'DESC', kpiCode: 'ASC' },
+    });
+
+    return { data, total };
+  }
+
+  async findOne(id: string, tenantId: string): Promise<KpiSnapshot | null> {
+    return this.kpiSnapshotRepository.findOne({
+      where: { id, tenantId },
+    });
+  }
+
+  async findByKpiCode(
+    kpiCode: string,
+    tenantId: string,
+    options?: {
+      limit?: number;
+      dateFrom?: Date;
+      dateTo?: Date;
+    }
+  ): Promise<KpiSnapshot[]> {
+    const where: FindOptionsWhere<KpiSnapshot> = { kpiCode, tenantId };
+
+    if (options?.dateFrom && options?.dateTo) {
+      where.snapshotDate = Between(options.dateFrom, options.dateTo);
+    } else if (options?.dateFrom) {
+      where.snapshotDate = MoreThanOrEqual(options.dateFrom);
+    } else if (options?.dateTo) {
+      where.snapshotDate = LessThanOrEqual(options.dateTo);
+    }
+
+    return this.kpiSnapshotRepository.find({
+      where,
+      order: { snapshotDate: 'DESC' },
+      take: options?.limit || 30,
+    });
+  }
+
+  async create(tenantId: string, dto: CreateKpiSnapshotDto): Promise<KpiSnapshot> {
+    // Calculate derived fields
+    const changePercentage = dto.previousValue
+      ? ((dto.value - dto.previousValue) / Math.abs(dto.previousValue)) * 100
+      : null;
+
+    const trendDirection = this.calculateTrendDirection(dto.value, dto.previousValue || null);
+    const isOnTarget = this.calculateIsOnTarget(dto.value, dto.targetValue || null);
+    const statusColor = this.calculateStatusColor(dto.value, dto.targetValue, dto.minValue, dto.maxValue);
+
+    const snapshot = this.kpiSnapshotRepository.create({
+      ...dto,
+      tenantId,
+      changePercentage,
+      trendDirection,
+      isOnTarget,
+      statusColor,
+      calculatedAt: new Date(),
+    });
+
+    return this.kpiSnapshotRepository.save(snapshot);
+  }
+
+  async createBatch(
+    tenantId: string,
+    snapshots: CreateKpiSnapshotDto[]
+  ): Promise<KpiSnapshot[]> {
+    const kpiSnapshots = snapshots.map((dto) => {
+      const changePercentage = dto.previousValue
+        ? ((dto.value - dto.previousValue) / Math.abs(dto.previousValue)) * 100
+        : null;
+
+      const trendDirection = this.calculateTrendDirection(dto.value, dto.previousValue || null);
+      const isOnTarget = this.calculateIsOnTarget(dto.value, dto.targetValue || null);
+      const statusColor = this.calculateStatusColor(dto.value, dto.targetValue, dto.minValue, dto.maxValue);
+
+      return this.kpiSnapshotRepository.create({
+        ...dto,
+        tenantId,
+        changePercentage,
+        trendDirection,
+        isOnTarget,
+        statusColor,
+        calculatedAt: new Date(),
+      });
+    });
+
+    return this.kpiSnapshotRepository.save(kpiSnapshots);
+  }
+
+  async delete(id: string, tenantId: string): Promise<boolean> {
+    const result = await this.kpiSnapshotRepository.delete({ id, tenantId });
+    return (result.affected ?? 0) > 0;
+  }
+
+  // ==================== KPI Analysis ====================
+
+  async getLatestSnapshot(
+    kpiCode: string,
+    tenantId: string,
+    fraccionamientoId?: string
+  ): Promise<KpiSnapshot | null> {
+    const where: FindOptionsWhere<KpiSnapshot> = { kpiCode, tenantId };
+
+    if (fraccionamientoId) {
+      where.fraccionamientoId = fraccionamientoId;
+    }
+
+    return this.kpiSnapshotRepository.findOne({
+      where,
+      order: { snapshotDate: 'DESC' },
+    });
+  }
+
+  async getLatestSnapshots(
+    tenantId: string,
+    kpiCodes?: string[],
+    fraccionamientoId?: string
+  ): Promise<KpiSnapshot[]> {
+    const queryBuilder = this.kpiSnapshotRepository
+      .createQueryBuilder('k')
+      .where('k.tenant_id = :tenantId', { tenantId })
+      .andWhere(
+        `k.snapshot_date = (
+          SELECT MAX(k2.snapshot_date)
+          FROM reports.kpi_snapshots k2
+          WHERE k2.kpi_code = k.kpi_code
+            AND k2.tenant_id = k.tenant_id
+            ${fraccionamientoId ? 'AND k2.fraccionamiento_id = :fraccionamientoId' : ''}
+        )`,
+        fraccionamientoId ? { fraccionamientoId } : {}
+      );
+
+    if (kpiCodes && kpiCodes.length > 0) {
+      queryBuilder.andWhere('k.kpi_code IN (:...kpiCodes)', { kpiCodes });
+    }
+
+    if (fraccionamientoId) {
+      queryBuilder.andWhere('k.fraccionamiento_id = :fraccionamientoId', { fraccionamientoId });
+    }
+
+    return queryBuilder.orderBy('k.category', 'ASC').addOrderBy('k.kpi_code', 'ASC').getMany();
+  }
+
+  async getKpiTrend(
+    kpiCode: string,
+    tenantId: string,
+    periods = 12,
+    periodType: KpiPeriodType = 'monthly',
+    fraccionamientoId?: string
+  ): Promise<KpiTrend | null> {
+    const where: FindOptionsWhere<KpiSnapshot> = {
+      kpiCode,
+      tenantId,
+      periodType,
+    };
+
+    if (fraccionamientoId) {
+      where.fraccionamientoId = fraccionamientoId;
+    }
+
+    const snapshots = await this.kpiSnapshotRepository.find({
+      where,
+      order: { snapshotDate: 'DESC' },
+      take: periods,
+    });
+
+    if (snapshots.length === 0) return null;
+
+    const latest = snapshots[0];
+    const previous = snapshots.length > 1 ? snapshots[1] : null;
+
+    return {
+      kpiCode: latest.kpiCode,
+      kpiName: latest.kpiName,
+      category: latest.category,
+      currentValue: Number(latest.value),
+      previousValue: previous ? Number(previous.value) : null,
+      changePercentage: latest.changePercentage ? Number(latest.changePercentage) : null,
+      trendDirection: latest.trendDirection || 'stable',
+      isOnTarget: latest.isOnTarget,
+      statusColor: latest.statusColor,
+      snapshots: snapshots.reverse(),
+    };
+  }
+
+  async getKpiSummaryByCategory(
+    tenantId: string,
+    fraccionamientoId?: string
+  ): Promise<KpiSummary[]> {
+    const latestSnapshots = await this.getLatestSnapshots(tenantId, undefined, fraccionamientoId);
+
+    const summaryMap = new Map<KpiCategory, KpiSummary>();
+
+    for (const snapshot of latestSnapshots) {
+      const existing = summaryMap.get(snapshot.category) || {
+        category: snapshot.category,
+        totalKpis: 0,
+        onTarget: 0,
+        belowTarget: 0,
+        aboveTarget: 0,
+        averagePerformance: 0,
+      };
+
+      existing.totalKpis++;
+
+      if (snapshot.isOnTarget === true) {
+        existing.onTarget++;
+      } else if (snapshot.isOnTarget === false) {
+        // Determine if below or above target
+        if (snapshot.targetValue !== null) {
+          if (Number(snapshot.value) < Number(snapshot.targetValue)) {
+            existing.belowTarget++;
+          } else {
+            existing.aboveTarget++;
+          }
+        }
+      }
+
+      summaryMap.set(snapshot.category, existing);
+    }
+
+    // Calculate average performance for each category
+    for (const [category, summary] of summaryMap) {
+      summary.averagePerformance = summary.totalKpis > 0
+        ? (summary.onTarget / summary.totalKpis) * 100
+        : 0;
+    }
+
+    return Array.from(summaryMap.values());
+  }
+
+  async compareKpisByPeriod(
+    tenantId: string,
+    kpiCode: string,
+    period1Start: Date,
+    period1End: Date,
+    period2Start: Date,
+    period2End: Date,
+    fraccionamientoId?: string
+  ): Promise<{
+    period1: KpiSnapshot[];
+    period2: KpiSnapshot[];
+    comparison: {
+      period1Average: number;
+      period2Average: number;
+      changePercentage: number;
+      trendDirection: TrendDirection;
+    };
+  }> {
+    const baseFindOptions = {
+      kpiCode,
+      tenantId,
+      ...(fraccionamientoId && { fraccionamientoId }),
+    };
+
+    const [period1, period2] = await Promise.all([
+      this.kpiSnapshotRepository.find({
+        where: {
+          ...baseFindOptions,
+          snapshotDate: Between(period1Start, period1End),
+        },
+        order: { snapshotDate: 'ASC' },
+      }),
+      this.kpiSnapshotRepository.find({
+        where: {
+          ...baseFindOptions,
+          snapshotDate: Between(period2Start, period2End),
+        },
+        order: { snapshotDate: 'ASC' },
+      }),
+    ]);
+
+    const period1Average = period1.length > 0
+      ? period1.reduce((sum, s) => sum + Number(s.value), 0) / period1.length
+      : 0;
+
+    const period2Average = period2.length > 0
+      ? period2.reduce((sum, s) => sum + Number(s.value), 0) / period2.length
+      : 0;
+
+    const changePercentage = period1Average !== 0
+      ? ((period2Average - period1Average) / Math.abs(period1Average)) * 100
+      : 0;
+
+    return {
+      period1,
+      period2,
+      comparison: {
+        period1Average,
+        period2Average,
+        changePercentage,
+        trendDirection: this.calculateTrendDirection(period2Average, period1Average),
+      },
+    };
+  }
+
+  // ==================== History Operations ====================
+
+  async getHistory(
+    tenantId: string,
+    options?: {
+      kpiCode?: string;
+      category?: KpiCategory;
+      fraccionamientoId?: string;
+      limit?: number;
+      daysBack?: number;
+    }
+  ): Promise<KpiSnapshot[]> {
+    const where: FindOptionsWhere<KpiSnapshot> = { tenantId };
+
+    if (options?.kpiCode) {
+      where.kpiCode = options.kpiCode;
+    }
+
+    if (options?.category) {
+      where.category = options.category;
+    }
+
+    if (options?.fraccionamientoId) {
+      where.fraccionamientoId = options.fraccionamientoId;
+    }
+
+    if (options?.daysBack) {
+      const dateFrom = new Date();
+      dateFrom.setDate(dateFrom.getDate() - options.daysBack);
+      where.snapshotDate = MoreThanOrEqual(dateFrom);
+    }
+
+    return this.kpiSnapshotRepository.find({
+      where,
+      order: { snapshotDate: 'DESC' },
+      take: options?.limit || 100,
+    });
+  }
+
+  async cleanupOldSnapshots(
+    tenantId: string,
+    daysToKeep = 365
+  ): Promise<number> {
+    const cutoffDate = new Date();
+    cutoffDate.setDate(cutoffDate.getDate() - daysToKeep);
+
+    const result = await this.kpiSnapshotRepository.delete({
+      tenantId,
+      snapshotDate: LessThanOrEqual(cutoffDate),
+    });
+
+    return result.affected || 0;
+  }
+
+  // ==================== Export Operations ====================
+
+  async export(
+    tenantId: string,
+    format: 'pdf' | 'excel' | 'csv',
+    options?: {
+      kpiCodes?: string[];
+      category?: KpiCategory;
+      dateFrom?: Date;
+      dateTo?: Date;
+    }
+  ): Promise<{ filePath: string; mimeType: string }> {
+    // This would integrate with actual export logic
+    const mimeTypes: Record<string, string> = {
+      pdf: 'application/pdf',
+      excel: 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet',
+      csv: 'text/csv',
+    };
+
+    return {
+      filePath: `/exports/kpi_snapshots_${Date.now()}.${format}`,
+      mimeType: mimeTypes[format],
+    };
+  }
+
+  // ==================== Private Methods ====================
+
+  private calculateTrendDirection(
+    currentValue: number,
+    previousValue: number | null
+  ): TrendDirection {
+    if (previousValue === null) return 'stable';
+
+    const threshold = 0.01; // 1% threshold for stability
+    const change = (currentValue - previousValue) / Math.abs(previousValue);
+
+    if (change > threshold) return 'up';
+    if (change < -threshold) return 'down';
+    return 'stable';
+  }
+
+  private calculateIsOnTarget(
+    value: number,
+    targetValue: number | null
+  ): boolean | null {
+    if (targetValue === null) return null;
+
+    // Consider a 5% tolerance
+    const tolerance = 0.05;
+    const lowerBound = targetValue * (1 - tolerance);
+
+    return value >= lowerBound;
+  }
+
+  private calculateStatusColor(
+    value: number,
+    targetValue?: number | null,
+    minValue?: number | null,
+    maxValue?: number | null
+  ): string | null {
+    if (targetValue === null || targetValue === undefined) return null;
+
+    // Calculate thresholds
+    const greenThreshold = targetValue * 0.95; // Within 5% of target
+    const yellowThreshold = targetValue * 0.80; // Within 20% of target
+
+    if (value >= greenThreshold) return 'green';
+    if (value >= yellowThreshold) return 'yellow';
+    return 'red';
+  }
+}
diff --git a/src/modules/reports/services/report-definition.service.ts b/src/modules/reports/services/report-definition.service.ts
new file mode 100644
index 0000000..75f4178
--- /dev/null
+++ b/src/modules/reports/services/report-definition.service.ts
@@ -0,0 +1,403 @@
+/**
+ * Report Definition Service
+ * Manages report definitions CRUD and related operations
+ *
+ * @module Reports
+ */
+
+import { Repository, FindOptionsWhere, ILike, IsNull } from 'typeorm';
+import {
+  Report,
+  ReportType,
+  ReportFormat,
+  ReportFrequency,
+} from '../entities/report.entity';
+
+export interface ReportSearchParams {
+  tenantId: string;
+  search?: string;
+  reportType?: ReportType;
+  isActive?: boolean;
+  isScheduled?: boolean;
+  limit?: number;
+  offset?: number;
+}
+
+export interface CreateReportDto {
+  code: string;
+  name: string;
+  description?: string | null;
+  reportType: ReportType;
+  defaultFormat?: ReportFormat;
+  availableFormats?: ReportFormat[];
+  query?: Record<string, any> | null;
+  parameters?: Record<string, any> | null;
+  columns?: Record<string, any>[] | null;
+  grouping?: Record<string, any> | null;
+  sorting?: Record<string, any>[] | null;
+  filters?: Record<string, any> | null;
+  templatePath?: string | null;
+  isScheduled?: boolean;
+  frequency?: ReportFrequency | null;
+  scheduleConfig?: Record<string, any> | null;
+  distributionList?: string[] | null;
+  isActive?: boolean;
+  isSystem?: boolean;
+}
+
+export interface UpdateReportDto extends Partial<CreateReportDto> {}
+
+export interface GenerateReportParams {
+  reportId: string;
+  tenantId: string;
+  format?: ReportFormat;
+  parameters?: Record<string, any>;
+  filters?: Record<string, any>;
+  userId?: string;
+}
+
+export interface ExportFormat {
+  format: 'pdf' | 'excel' | 'csv';
+  options?: Record<string, any>;
+}
+
+export class ReportDefinitionService {
+  constructor(private readonly reportRepository: Repository<Report>) {}
+
+  // ==================== CRUD Operations ====================
+
+  async findAll(params: ReportSearchParams): Promise<{ data: Report[]; total: number }> {
+    const {
+      tenantId,
+      search,
+      reportType,
+      isActive,
+      isScheduled,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const where: FindOptionsWhere<Report>[] = [];
+    const baseWhere: FindOptionsWhere<Report> = {
+      tenantId,
+      deletedAt: IsNull(),
+    };
+
+    if (reportType) {
+      baseWhere.reportType = reportType;
+    }
+
+    if (isActive !== undefined) {
+      baseWhere.isActive = isActive;
+    }
+
+    if (isScheduled !== undefined) {
+      baseWhere.isScheduled = isScheduled;
+    }
+
+    if (search) {
+      where.push(
+        { ...baseWhere, name: ILike(`%${search}%`) },
+        { ...baseWhere, code: ILike(`%${search}%`) },
+        { ...baseWhere, description: ILike(`%${search}%`) }
+      );
+    } else {
+      where.push(baseWhere);
+    }
+
+    const [data, total] = await this.reportRepository.findAndCount({
+      where,
+      take: limit,
+      skip: offset,
+      order: { name: 'ASC' },
+    });
+
+    return { data, total };
+  }
+
+  async findOne(id: string, tenantId: string): Promise<Report | null> {
+    return this.reportRepository.findOne({
+      where: { id, tenantId, deletedAt: IsNull() },
+    });
+  }
+
+  async findByCode(code: string, tenantId: string): Promise<Report | null> {
+    return this.reportRepository.findOne({
+      where: { code, tenantId, deletedAt: IsNull() },
+    });
+  }
+
+  async findByType(
+    tenantId: string,
+    reportType: ReportType
+  ): Promise<Report[]> {
+    return this.reportRepository.find({
+      where: { tenantId, reportType, isActive: true, deletedAt: IsNull() },
+      order: { name: 'ASC' },
+    });
+  }
+
+  async create(
+    tenantId: string,
+    dto: CreateReportDto,
+    createdById?: string
+  ): Promise<Report> {
+    // Check for existing code
+    const existingCode = await this.findByCode(dto.code, tenantId);
+    if (existingCode) {
+      throw new Error('A report with this code already exists');
+    }
+
+    const report = this.reportRepository.create({
+      ...dto,
+      tenantId,
+      createdById,
+    });
+
+    return this.reportRepository.save(report);
+  }
+
+  async update(
+    id: string,
+    tenantId: string,
+    dto: UpdateReportDto,
+    updatedById?: string
+  ): Promise<Report | null> {
+    const report = await this.findOne(id, tenantId);
+    if (!report) return null;
+
+    // If changing code, check for duplicates
+    if (dto.code && dto.code !== report.code) {
+      const existing = await this.findByCode(dto.code, tenantId);
+      if (existing) {
+        throw new Error('A report with this code already exists');
+      }
+    }
+
+    // Cannot modify system reports
+    if (report.isSystem && dto.isSystem === false) {
+      throw new Error('Cannot modify system report flag');
+    }
+
+    Object.assign(report, {
+      ...dto,
+      updatedById,
+    });
+
+    return this.reportRepository.save(report);
+  }
+
+  async delete(id: string, tenantId: string, deletedById?: string): Promise<boolean> {
+    const report = await this.findOne(id, tenantId);
+    if (!report) return false;
+
+    // Cannot delete system reports
+    if (report.isSystem) {
+      throw new Error('Cannot delete system reports');
+    }
+
+    report.deletedAt = new Date();
+    report.deletedById = deletedById || null;
+    await this.reportRepository.save(report);
+
+    return true;
+  }
+
+  // ==================== Report Operations ====================
+
+  async getScheduledReports(tenantId: string): Promise<Report[]> {
+    return this.reportRepository.find({
+      where: {
+        tenantId,
+        isScheduled: true,
+        isActive: true,
+        deletedAt: IsNull(),
+      },
+      order: { name: 'ASC' },
+    });
+  }
+
+  async getSystemReports(tenantId: string): Promise<Report[]> {
+    return this.reportRepository.find({
+      where: {
+        tenantId,
+        isSystem: true,
+        isActive: true,
+        deletedAt: IsNull(),
+      },
+      order: { name: 'ASC' },
+    });
+  }
+
+  async updateExecutionStats(
+    id: string,
+    tenantId: string
+  ): Promise<void> {
+    await this.reportRepository.update(
+      { id, tenantId },
+      {
+        executionCount: () => 'execution_count + 1',
+        lastExecutedAt: new Date(),
+      }
+    );
+  }
+
+  async toggleActive(
+    id: string,
+    tenantId: string,
+    updatedById?: string
+  ): Promise<Report | null> {
+    const report = await this.findOne(id, tenantId);
+    if (!report) return null;
+
+    report.isActive = !report.isActive;
+    report.updatedById = updatedById || null;
+
+    return this.reportRepository.save(report);
+  }
+
+  async clone(
+    id: string,
+    tenantId: string,
+    newCode: string,
+    newName: string,
+    createdById?: string
+  ): Promise<Report> {
+    const source = await this.findOne(id, tenantId);
+    if (!source) {
+      throw new Error('Source report not found');
+    }
+
+    // Check new code doesn't exist
+    const existingCode = await this.findByCode(newCode, tenantId);
+    if (existingCode) {
+      throw new Error('A report with this code already exists');
+    }
+
+    const cloned = this.reportRepository.create({
+      tenantId,
+      code: newCode,
+      name: newName,
+      description: source.description,
+      reportType: source.reportType,
+      defaultFormat: source.defaultFormat,
+      availableFormats: source.availableFormats,
+      query: source.query,
+      parameters: source.parameters,
+      columns: source.columns,
+      grouping: source.grouping,
+      sorting: source.sorting,
+      filters: source.filters,
+      templatePath: source.templatePath,
+      isScheduled: false,
+      frequency: null,
+      scheduleConfig: null,
+      distributionList: null,
+      isActive: true,
+      isSystem: false,
+      createdById,
+    });
+
+    return this.reportRepository.save(cloned);
+  }
+
+  // ==================== Export Methods ====================
+
+  async export(
+    id: string,
+    tenantId: string,
+    exportFormat: ExportFormat
+  ): Promise<{ filePath: string; mimeType: string }> {
+    const report = await this.findOne(id, tenantId);
+    if (!report) {
+      throw new Error('Report not found');
+    }
+
+    // Validate format is available
+    if (!report.availableFormats.includes(exportFormat.format)) {
+      throw new Error(`Format ${exportFormat.format} is not available for this report`);
+    }
+
+    // This would integrate with actual export implementation
+    // For now, return placeholder
+    const mimeTypes: Record<string, string> = {
+      pdf: 'application/pdf',
+      excel: 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet',
+      csv: 'text/csv',
+    };
+
+    return {
+      filePath: `/exports/${report.code}_${Date.now()}.${exportFormat.format}`,
+      mimeType: mimeTypes[exportFormat.format],
+    };
+  }
+
+  // ==================== Schedule Methods ====================
+
+  async schedule(
+    id: string,
+    tenantId: string,
+    cronExpression: string,
+    options?: {
+      frequency?: ReportFrequency;
+      distributionList?: string[];
+      scheduleConfig?: Record<string, any>;
+    },
+    updatedById?: string
+  ): Promise<Report | null> {
+    const report = await this.findOne(id, tenantId);
+    if (!report) return null;
+
+    report.isScheduled = true;
+    report.frequency = options?.frequency || 'daily';
+    report.scheduleConfig = {
+      ...(report.scheduleConfig || {}),
+      cronExpression,
+      ...(options?.scheduleConfig || {}),
+    };
+    report.distributionList = options?.distributionList || report.distributionList;
+    report.updatedById = updatedById || null;
+
+    return this.reportRepository.save(report);
+  }
+
+  async unschedule(
+    id: string,
+    tenantId: string,
+    updatedById?: string
+  ): Promise<Report | null> {
+    const report = await this.findOne(id, tenantId);
+    if (!report) return null;
+
+    report.isScheduled = false;
+    report.updatedById = updatedById || null;
+
+    return this.reportRepository.save(report);
+  }
+
+  // ==================== History Methods ====================
+
+  async getHistory(
+    tenantId: string,
+    options?: {
+      reportType?: ReportType;
+      limit?: number;
+    }
+  ): Promise<Report[]> {
+    const where: FindOptionsWhere<Report> = {
+      tenantId,
+      isActive: true,
+      deletedAt: IsNull(),
+    };
+
+    if (options?.reportType) {
+      where.reportType = options.reportType;
+    }
+
+    return this.reportRepository.find({
+      where,
+      order: { lastExecutedAt: 'DESC' },
+      take: options?.limit || 20,
+    });
+  }
+}
diff --git a/src/modules/reports/services/report-execution.service.ts b/src/modules/reports/services/report-execution.service.ts
new file mode 100644
index 0000000..57aa200
--- /dev/null
+++ b/src/modules/reports/services/report-execution.service.ts
@@ -0,0 +1,412 @@
+/**
+ * Report Execution Service
+ * Manages report execution, tracking, and history
+ *
+ * @module Reports
+ */
+
+import { Repository, FindOptionsWhere, Between, LessThanOrEqual, MoreThanOrEqual } from 'typeorm';
+import { ReportExecution, ExecutionStatus } from '../entities/report-execution.entity';
+import { Report, ReportFormat } from '../entities/report.entity';
+
+export interface ExecutionSearchParams {
+  tenantId: string;
+  reportId?: string;
+  status?: ExecutionStatus;
+  executedById?: string;
+  isScheduled?: boolean;
+  dateFrom?: Date;
+  dateTo?: Date;
+  limit?: number;
+  offset?: number;
+}
+
+export interface CreateExecutionDto {
+  reportId: string;
+  format: ReportFormat;
+  parameters?: Record<string, any> | null;
+  filters?: Record<string, any> | null;
+  isScheduled?: boolean;
+}
+
+export interface ExecuteReportParams {
+  reportId: string;
+  tenantId: string;
+  format?: ReportFormat;
+  parameters?: Record<string, any>;
+  filters?: Record<string, any>;
+  executedById?: string;
+  isScheduled?: boolean;
+}
+
+export interface GenerateResult {
+  execution: ReportExecution;
+  data?: any[];
+  filePath?: string;
+  fileUrl?: string;
+}
+
+export class ReportExecutionService {
+  constructor(
+    private readonly executionRepository: Repository<ReportExecution>,
+    private readonly reportRepository: Repository<Report>
+  ) {}
+
+  // ==================== CRUD Operations ====================
+
+  async findAll(params: ExecutionSearchParams): Promise<{ data: ReportExecution[]; total: number }> {
+    const {
+      tenantId,
+      reportId,
+      status,
+      executedById,
+      isScheduled,
+      dateFrom,
+      dateTo,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const where: FindOptionsWhere<ReportExecution> = { tenantId };
+
+    if (reportId) {
+      where.reportId = reportId;
+    }
+
+    if (status) {
+      where.status = status;
+    }
+
+    if (executedById) {
+      where.executedById = executedById;
+    }
+
+    if (isScheduled !== undefined) {
+      where.isScheduled = isScheduled;
+    }
+
+    if (dateFrom && dateTo) {
+      where.executedAt = Between(dateFrom, dateTo);
+    } else if (dateFrom) {
+      where.executedAt = MoreThanOrEqual(dateFrom);
+    } else if (dateTo) {
+      where.executedAt = LessThanOrEqual(dateTo);
+    }
+
+    const [data, total] = await this.executionRepository.findAndCount({
+      where,
+      relations: ['report'],
+      take: limit,
+      skip: offset,
+      order: { executedAt: 'DESC' },
+    });
+
+    return { data, total };
+  }
+
+  async findOne(id: string, tenantId: string): Promise<ReportExecution | null> {
+    return this.executionRepository.findOne({
+      where: { id, tenantId },
+      relations: ['report'],
+    });
+  }
+
+  async findByReportId(
+    reportId: string,
+    tenantId: string,
+    limit = 20
+  ): Promise<ReportExecution[]> {
+    return this.executionRepository.find({
+      where: { reportId, tenantId },
+      order: { executedAt: 'DESC' },
+      take: limit,
+    });
+  }
+
+  // ==================== Execution Operations ====================
+
+  async generate(params: ExecuteReportParams): Promise<GenerateResult> {
+    const {
+      reportId,
+      tenantId,
+      format,
+      parameters,
+      filters,
+      executedById,
+      isScheduled = false,
+    } = params;
+
+    // Get report definition
+    const report = await this.reportRepository.findOne({
+      where: { id: reportId, tenantId },
+    });
+
+    if (!report) {
+      throw new Error('Report not found');
+    }
+
+    if (!report.isActive) {
+      throw new Error('Report is not active');
+    }
+
+    const executionFormat = format || report.defaultFormat;
+
+    // Create execution record
+    const execution = this.executionRepository.create({
+      tenantId,
+      reportId,
+      status: 'pending' as ExecutionStatus,
+      format: executionFormat,
+      parameters: parameters || null,
+      filters: filters || null,
+      isScheduled,
+      executedById: executedById || null,
+      executedAt: new Date(),
+    });
+
+    await this.executionRepository.save(execution);
+
+    try {
+      // Update status to running
+      execution.status = 'running';
+      execution.startedAt = new Date();
+      await this.executionRepository.save(execution);
+
+      // Execute the report (this would integrate with actual report generation logic)
+      const result = await this.executeReportQuery(report, parameters, filters);
+
+      // Update execution record
+      execution.status = 'completed';
+      execution.completedAt = new Date();
+      execution.durationMs = Date.now() - execution.startedAt.getTime();
+      execution.rowCount = result.rowCount;
+      execution.filePath = result.filePath || null;
+      execution.fileSize = result.fileSize || null;
+      execution.fileUrl = result.fileUrl || null;
+      execution.urlExpiresAt = result.urlExpiresAt || null;
+
+      await this.executionRepository.save(execution);
+
+      // Update report execution stats
+      await this.reportRepository.update(
+        { id: reportId },
+        {
+          executionCount: () => 'execution_count + 1',
+          lastExecutedAt: new Date(),
+        }
+      );
+
+      return {
+        execution,
+        data: result.data,
+        filePath: result.filePath,
+        fileUrl: result.fileUrl,
+      };
+    } catch (error) {
+      // Update execution with error
+      execution.status = 'failed';
+      execution.completedAt = new Date();
+      execution.durationMs = execution.startedAt
+        ? Date.now() - execution.startedAt.getTime()
+        : null;
+      execution.errorMessage = error instanceof Error ? error.message : 'Unknown error';
+      execution.errorStack = error instanceof Error ? error.stack || null : null;
+
+      await this.executionRepository.save(execution);
+
+      throw error;
+    }
+  }
+
+  async cancel(id: string, tenantId: string): Promise<ReportExecution | null> {
+    const execution = await this.findOne(id, tenantId);
+    if (!execution) return null;
+
+    if (execution.status !== 'pending' && execution.status !== 'running') {
+      throw new Error('Can only cancel pending or running executions');
+    }
+
+    execution.status = 'cancelled';
+    execution.completedAt = new Date();
+
+    return this.executionRepository.save(execution);
+  }
+
+  async retry(
+    id: string,
+    tenantId: string,
+    executedById?: string
+  ): Promise<GenerateResult> {
+    const originalExecution = await this.findOne(id, tenantId);
+    if (!originalExecution) {
+      throw new Error('Execution not found');
+    }
+
+    if (originalExecution.status !== 'failed') {
+      throw new Error('Can only retry failed executions');
+    }
+
+    return this.generate({
+      reportId: originalExecution.reportId,
+      tenantId,
+      format: originalExecution.format,
+      parameters: originalExecution.parameters || undefined,
+      filters: originalExecution.filters || undefined,
+      executedById,
+      isScheduled: originalExecution.isScheduled,
+    });
+  }
+
+  // ==================== Export Operations ====================
+
+  async export(
+    id: string,
+    tenantId: string,
+    format: 'pdf' | 'excel' | 'csv'
+  ): Promise<{ filePath: string; mimeType: string }> {
+    const execution = await this.findOne(id, tenantId);
+    if (!execution) {
+      throw new Error('Execution not found');
+    }
+
+    if (execution.status !== 'completed') {
+      throw new Error('Can only export completed executions');
+    }
+
+    // This would integrate with actual export logic
+    const mimeTypes: Record<string, string> = {
+      pdf: 'application/pdf',
+      excel: 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet',
+      csv: 'text/csv',
+    };
+
+    return {
+      filePath: `/exports/execution_${id}_${Date.now()}.${format}`,
+      mimeType: mimeTypes[format],
+    };
+  }
+
+  // ==================== History Operations ====================
+
+  async getHistory(
+    tenantId: string,
+    options?: {
+      reportId?: string;
+      limit?: number;
+      daysBack?: number;
+    }
+  ): Promise<ReportExecution[]> {
+    const where: FindOptionsWhere<ReportExecution> = { tenantId };
+
+    if (options?.reportId) {
+      where.reportId = options.reportId;
+    }
+
+    if (options?.daysBack) {
+      const dateFrom = new Date();
+      dateFrom.setDate(dateFrom.getDate() - options.daysBack);
+      where.executedAt = MoreThanOrEqual(dateFrom);
+    }
+
+    return this.executionRepository.find({
+      where,
+      relations: ['report'],
+      order: { executedAt: 'DESC' },
+      take: options?.limit || 50,
+    });
+  }
+
+  async getStatistics(
+    tenantId: string,
+    reportId?: string,
+    dateFrom?: Date,
+    dateTo?: Date
+  ): Promise<{
+    total: number;
+    completed: number;
+    failed: number;
+    cancelled: number;
+    averageDuration: number;
+    totalRows: number;
+  }> {
+    const queryBuilder = this.executionRepository
+      .createQueryBuilder('e')
+      .where('e.tenant_id = :tenantId', { tenantId });
+
+    if (reportId) {
+      queryBuilder.andWhere('e.report_id = :reportId', { reportId });
+    }
+
+    if (dateFrom) {
+      queryBuilder.andWhere('e.executed_at >= :dateFrom', { dateFrom });
+    }
+
+    if (dateTo) {
+      queryBuilder.andWhere('e.executed_at <= :dateTo', { dateTo });
+    }
+
+    const results = await queryBuilder
+      .select([
+        'COUNT(*) as total',
+        "SUM(CASE WHEN e.status = 'completed' THEN 1 ELSE 0 END) as completed",
+        "SUM(CASE WHEN e.status = 'failed' THEN 1 ELSE 0 END) as failed",
+        "SUM(CASE WHEN e.status = 'cancelled' THEN 1 ELSE 0 END) as cancelled",
+        "AVG(CASE WHEN e.status = 'completed' THEN e.duration_ms ELSE NULL END) as average_duration",
+        'SUM(COALESCE(e.row_count, 0)) as total_rows',
+      ])
+      .getRawOne();
+
+    return {
+      total: parseInt(results.total || '0', 10),
+      completed: parseInt(results.completed || '0', 10),
+      failed: parseInt(results.failed || '0', 10),
+      cancelled: parseInt(results.cancelled || '0', 10),
+      averageDuration: parseFloat(results.average_duration || '0'),
+      totalRows: parseInt(results.total_rows || '0', 10),
+    };
+  }
+
+  async cleanupOldExecutions(
+    tenantId: string,
+    daysToKeep = 90
+  ): Promise<number> {
+    const cutoffDate = new Date();
+    cutoffDate.setDate(cutoffDate.getDate() - daysToKeep);
+
+    const result = await this.executionRepository.delete({
+      tenantId,
+      executedAt: LessThanOrEqual(cutoffDate),
+    });
+
+    return result.affected || 0;
+  }
+
+  // ==================== Private Methods ====================
+
+  private async executeReportQuery(
+    report: Report,
+    parameters?: Record<string, any>,
+    filters?: Record<string, any>
+  ): Promise<{
+    data: any[];
+    rowCount: number;
+    filePath?: string;
+    fileSize?: number;
+    fileUrl?: string;
+    urlExpiresAt?: Date;
+  }> {
+    // This is a placeholder for actual report execution logic
+    // In a real implementation, this would:
+    // 1. Parse the report query configuration
+    // 2. Apply parameters and filters
+    // 3. Execute the query against the database
+    // 4. Generate the output file if needed
+    // 5. Return the results
+
+    // For now, return placeholder data
+    return {
+      data: [],
+      rowCount: 0,
+    };
+  }
+}
diff --git a/src/modules/reports/services/report-schedule.service.ts b/src/modules/reports/services/report-schedule.service.ts
new file mode 100644
index 0000000..3068ec5
--- /dev/null
+++ b/src/modules/reports/services/report-schedule.service.ts
@@ -0,0 +1,377 @@
+/**
+ * Report Schedule Service
+ * Manages scheduled reports, recipients, and schedule executions
+ *
+ * @module Reports
+ */
+
+import { Repository, FindOptionsWhere, LessThanOrEqual, MoreThanOrEqual } from 'typeorm';
+import {
+  ReportSchedule,
+  DeliveryMethod,
+  ScheduleExecutionStatus,
+  ScheduleExportFormat,
+} from '../entities/report-schedule.entity';
+import { ReportRecipient } from '../entities/report-recipient.entity';
+import { ScheduleExecution } from '../entities/schedule-execution.entity';
+
+export interface ScheduleSearchParams {
+  tenantId: string;
+  reportDefinitionId?: string;
+  isActive?: boolean;
+  deliveryMethod?: DeliveryMethod;
+  limit?: number;
+  offset?: number;
+}
+
+export interface CreateScheduleDto {
+  reportDefinitionId: string;
+  name: string;
+  cronExpression: string;
+  timezone?: string;
+  parameters?: Record<string, any>;
+  deliveryMethod?: DeliveryMethod;
+  deliveryConfig?: Record<string, any>;
+  exportFormat?: ScheduleExportFormat;
+  isActive?: boolean;
+}
+
+export interface UpdateScheduleDto extends Partial<Omit<CreateScheduleDto, 'reportDefinitionId'>> {}
+
+export interface CreateRecipientDto {
+  scheduleId: string;
+  userId?: string | null;
+  email?: string | null;
+  name?: string | null;
+  isActive?: boolean;
+}
+
+export class ReportScheduleService {
+  constructor(
+    private readonly scheduleRepository: Repository<ReportSchedule>,
+    private readonly recipientRepository: Repository<ReportRecipient>,
+    private readonly scheduleExecutionRepository: Repository<ScheduleExecution>
+  ) {}
+
+  // ==================== Schedule CRUD ====================
+
+  async findAll(params: ScheduleSearchParams): Promise<{ data: ReportSchedule[]; total: number }> {
+    const {
+      tenantId,
+      reportDefinitionId,
+      isActive,
+      deliveryMethod,
+      limit = 50,
+      offset = 0,
+    } = params;
+
+    const where: FindOptionsWhere<ReportSchedule> = { tenantId };
+
+    if (reportDefinitionId) {
+      where.reportDefinitionId = reportDefinitionId;
+    }
+
+    if (isActive !== undefined) {
+      where.isActive = isActive;
+    }
+
+    if (deliveryMethod) {
+      where.deliveryMethod = deliveryMethod;
+    }
+
+    const [data, total] = await this.scheduleRepository.findAndCount({
+      where,
+      relations: ['reportDefinition', 'recipients'],
+      take: limit,
+      skip: offset,
+      order: { name: 'ASC' },
+    });
+
+    return { data, total };
+  }
+
+  async findOne(id: string, tenantId: string): Promise<ReportSchedule | null> {
+    return this.scheduleRepository.findOne({
+      where: { id, tenantId },
+      relations: ['reportDefinition', 'recipients'],
+    });
+  }
+
+  async findByReportId(
+    reportDefinitionId: string,
+    tenantId: string
+  ): Promise<ReportSchedule[]> {
+    return this.scheduleRepository.find({
+      where: { reportDefinitionId, tenantId },
+      relations: ['recipients'],
+      order: { name: 'ASC' },
+    });
+  }
+
+  async create(
+    tenantId: string,
+    dto: CreateScheduleDto,
+    createdBy?: string
+  ): Promise<ReportSchedule> {
+    const schedule = this.scheduleRepository.create({
+      ...dto,
+      tenantId,
+      createdBy: createdBy || null,
+      nextRunAt: this.calculateNextRunAt(dto.cronExpression, dto.timezone),
+    });
+
+    return this.scheduleRepository.save(schedule);
+  }
+
+  async update(
+    id: string,
+    tenantId: string,
+    dto: UpdateScheduleDto
+  ): Promise<ReportSchedule | null> {
+    const schedule = await this.findOne(id, tenantId);
+    if (!schedule) return null;
+
+    Object.assign(schedule, dto);
+
+    // Recalculate next run if cron expression changed
+    if (dto.cronExpression) {
+      schedule.nextRunAt = this.calculateNextRunAt(
+        dto.cronExpression,
+        dto.timezone || schedule.timezone
+      );
+    }
+
+    return this.scheduleRepository.save(schedule);
+  }
+
+  async delete(id: string, tenantId: string): Promise<boolean> {
+    const schedule = await this.findOne(id, tenantId);
+    if (!schedule) return false;
+
+    await this.scheduleRepository.delete(id);
+    return true;
+  }
+
+  // ==================== Schedule Operations ====================
+
+  async schedule(
+    id: string,
+    tenantId: string,
+    cronExpression: string,
+    options?: {
+      timezone?: string;
+      deliveryMethod?: DeliveryMethod;
+      deliveryConfig?: Record<string, any>;
+    }
+  ): Promise<ReportSchedule | null> {
+    const schedule = await this.findOne(id, tenantId);
+    if (!schedule) return null;
+
+    schedule.cronExpression = cronExpression;
+    schedule.isActive = true;
+
+    if (options?.timezone) {
+      schedule.timezone = options.timezone;
+    }
+
+    if (options?.deliveryMethod) {
+      schedule.deliveryMethod = options.deliveryMethod;
+    }
+
+    if (options?.deliveryConfig) {
+      schedule.deliveryConfig = options.deliveryConfig;
+    }
+
+    schedule.nextRunAt = this.calculateNextRunAt(cronExpression, schedule.timezone);
+
+    return this.scheduleRepository.save(schedule);
+  }
+
+  async toggleActive(id: string, tenantId: string): Promise<ReportSchedule | null> {
+    const schedule = await this.findOne(id, tenantId);
+    if (!schedule) return null;
+
+    schedule.isActive = !schedule.isActive;
+
+    if (schedule.isActive) {
+      schedule.nextRunAt = this.calculateNextRunAt(schedule.cronExpression, schedule.timezone);
+    } else {
+      schedule.nextRunAt = null;
+    }
+
+    return this.scheduleRepository.save(schedule);
+  }
+
+  async getDueSchedules(): Promise<ReportSchedule[]> {
+    const now = new Date();
+
+    return this.scheduleRepository.find({
+      where: {
+        isActive: true,
+        nextRunAt: LessThanOrEqual(now),
+      },
+      relations: ['reportDefinition', 'recipients'],
+    });
+  }
+
+  async updateLastRun(
+    id: string,
+    status: ScheduleExecutionStatus,
+    nextRunAt: Date | null
+  ): Promise<void> {
+    await this.scheduleRepository.update(id, {
+      lastRunAt: new Date(),
+      lastRunStatus: status,
+      nextRunAt,
+      runCount: () => 'run_count + 1',
+    });
+  }
+
+  // ==================== Recipients CRUD ====================
+
+  async getRecipients(scheduleId: string): Promise<ReportRecipient[]> {
+    return this.recipientRepository.find({
+      where: { scheduleId },
+      order: { name: 'ASC' },
+    });
+  }
+
+  async addRecipient(dto: CreateRecipientDto): Promise<ReportRecipient> {
+    // Validate that either userId or email is provided
+    if (!dto.userId && !dto.email) {
+      throw new Error('Either userId or email must be provided');
+    }
+
+    const recipient = this.recipientRepository.create(dto);
+    return this.recipientRepository.save(recipient);
+  }
+
+  async updateRecipient(
+    id: string,
+    dto: Partial<CreateRecipientDto>
+  ): Promise<ReportRecipient | null> {
+    const recipient = await this.recipientRepository.findOne({ where: { id } });
+    if (!recipient) return null;
+
+    Object.assign(recipient, dto);
+    return this.recipientRepository.save(recipient);
+  }
+
+  async removeRecipient(id: string): Promise<boolean> {
+    const result = await this.recipientRepository.delete(id);
+    return (result.affected ?? 0) > 0;
+  }
+
+  async setRecipients(
+    scheduleId: string,
+    recipients: Array<{ userId?: string; email?: string; name?: string }>
+  ): Promise<ReportRecipient[]> {
+    // Remove existing recipients
+    await this.recipientRepository.delete({ scheduleId });
+
+    // Add new recipients
+    const newRecipients = recipients.map((r) =>
+      this.recipientRepository.create({
+        scheduleId,
+        userId: r.userId || null,
+        email: r.email || null,
+        name: r.name || null,
+        isActive: true,
+      })
+    );
+
+    return this.recipientRepository.save(newRecipients);
+  }
+
+  // ==================== Schedule Execution ====================
+
+  async createScheduleExecution(
+    scheduleId: string,
+    executionId: string | null,
+    status: ScheduleExecutionStatus
+  ): Promise<ScheduleExecution> {
+    const scheduleExecution = this.scheduleExecutionRepository.create({
+      scheduleId,
+      executionId,
+      status,
+      executedAt: new Date(),
+    });
+
+    return this.scheduleExecutionRepository.save(scheduleExecution);
+  }
+
+  async updateScheduleExecution(
+    id: string,
+    status: ScheduleExecutionStatus,
+    recipientsNotified: number,
+    deliveryStatus?: Record<string, any>,
+    errorMessage?: string
+  ): Promise<ScheduleExecution | null> {
+    const scheduleExecution = await this.scheduleExecutionRepository.findOne({
+      where: { id },
+    });
+
+    if (!scheduleExecution) return null;
+
+    scheduleExecution.status = status;
+    scheduleExecution.recipientsNotified = recipientsNotified;
+
+    if (deliveryStatus) {
+      scheduleExecution.deliveryStatus = deliveryStatus;
+    }
+
+    if (errorMessage) {
+      scheduleExecution.errorMessage = errorMessage;
+    }
+
+    return this.scheduleExecutionRepository.save(scheduleExecution);
+  }
+
+  async getScheduleExecutionHistory(
+    scheduleId: string,
+    limit = 20
+  ): Promise<ScheduleExecution[]> {
+    return this.scheduleExecutionRepository.find({
+      where: { scheduleId },
+      relations: ['execution'],
+      order: { executedAt: 'DESC' },
+      take: limit,
+    });
+  }
+
+  // ==================== History Operations ====================
+
+  async getHistory(
+    tenantId: string,
+    options?: {
+      scheduleId?: string;
+      limit?: number;
+      daysBack?: number;
+    }
+  ): Promise<ReportSchedule[]> {
+    const where: FindOptionsWhere<ReportSchedule> = { tenantId };
+
+    if (options?.daysBack) {
+      const dateFrom = new Date();
+      dateFrom.setDate(dateFrom.getDate() - options.daysBack);
+      where.lastRunAt = MoreThanOrEqual(dateFrom);
+    }
+
+    return this.scheduleRepository.find({
+      where,
+      relations: ['reportDefinition', 'scheduleExecutions'],
+      order: { lastRunAt: 'DESC' },
+      take: options?.limit || 50,
+    });
+  }
+
+  // ==================== Private Methods ====================
+
+  private calculateNextRunAt(cronExpression: string, timezone?: string): Date | null {
+    // This would use a cron parser library like cron-parser
+    // For now, return a placeholder (next day at same time)
+    const next = new Date();
+    next.setDate(next.getDate() + 1);
+    return next;
+  }
+}
diff --git a/src/modules/tarifas-transporte/__tests__/lanes.service.spec.ts b/src/modules/tarifas-transporte/__tests__/lanes.service.spec.ts
new file mode 100644
index 0000000..ce6934e
--- /dev/null
+++ b/src/modules/tarifas-transporte/__tests__/lanes.service.spec.ts
@@ -0,0 +1,502 @@
+/**
+ * @fileoverview Unit tests for LanesService
+ * Tests cover CRUD operations, findOrCreate, createReverse, validation, and error handling
+ */
+
+import { Repository, SelectQueryBuilder, DeleteResult } from 'typeorm';
+import { Lane } from '../entities';
+
+// Mock data
+const mockTenantId = '550e8400-e29b-41d4-a716-446655440001';
+const mockUserId = '550e8400-e29b-41d4-a716-446655440002';
+const mockLaneId = '550e8400-e29b-41d4-a716-446655440010';
+
+const createMockLane = (overrides?: Partial<Lane>): Partial<Lane> => ({
+  id: mockLaneId,
+  tenantId: mockTenantId,
+  codigo: 'MEX-GDL',
+  nombre: 'Mexico - Guadalajara',
+  origenCiudad: 'Mexico',
+  origenEstado: 'CDMX',
+  origenCodigoPostal: '06600',
+  destinoCiudad: 'Guadalajara',
+  destinoEstado: 'Jalisco',
+  destinoCodigoPostal: '44100',
+  distanciaKm: 540,
+  tiempoEstimadoHoras: 6,
+  activo: true,
+  createdAt: new Date('2026-01-01'),
+  createdById: mockUserId,
+  ...overrides,
+});
+
+describe('LanesService', () => {
+  let mockLaneRepository: Partial<Repository<Lane>>;
+  let mockQueryBuilder: Partial<SelectQueryBuilder<Lane>>;
+  let lanesService: any;
+
+  beforeEach(async () => {
+    jest.clearAllMocks();
+
+    // Setup mock query builder
+    mockQueryBuilder = {
+      select: jest.fn().mockReturnThis(),
+      where: jest.fn().mockReturnThis(),
+      andWhere: jest.fn().mockReturnThis(),
+      orderBy: jest.fn().mockReturnThis(),
+      getRawMany: jest.fn().mockResolvedValue([
+        { ciudad: 'Mexico' },
+        { ciudad: 'Guadalajara' },
+      ]),
+    };
+
+    // Setup mock lane repository
+    mockLaneRepository = {
+      create: jest.fn().mockImplementation((data) => ({ ...createMockLane(), ...data })),
+      save: jest.fn().mockImplementation((lane) => Promise.resolve(lane)),
+      findOne: jest.fn().mockResolvedValue(createMockLane()),
+      find: jest.fn().mockResolvedValue([createMockLane()]),
+      findAndCount: jest.fn().mockResolvedValue([[createMockLane()], 1]),
+      delete: jest.fn().mockResolvedValue({ affected: 1 } as DeleteResult),
+      createQueryBuilder: jest.fn().mockReturnValue(mockQueryBuilder),
+    };
+
+    // Import the service class and instantiate
+    const { LanesService } = await import('../services/lanes.service');
+    lanesService = new LanesService(mockLaneRepository as Repository<Lane>);
+  });
+
+  describe('findAll', () => {
+    it('should find all lanes with default params', async () => {
+      const result = await lanesService.findAll({ tenantId: mockTenantId });
+
+      expect(mockLaneRepository.findAndCount).toHaveBeenCalled();
+      expect(result.data).toBeDefined();
+      expect(result.total).toBe(1);
+    });
+
+    it('should filter by origenCiudad', async () => {
+      await lanesService.findAll({ tenantId: mockTenantId, origenCiudad: 'Mexico' });
+
+      expect(mockLaneRepository.findAndCount).toHaveBeenCalled();
+    });
+
+    it('should filter by origenEstado', async () => {
+      await lanesService.findAll({ tenantId: mockTenantId, origenEstado: 'CDMX' });
+
+      expect(mockLaneRepository.findAndCount).toHaveBeenCalled();
+    });
+
+    it('should filter by destinoCiudad', async () => {
+      await lanesService.findAll({ tenantId: mockTenantId, destinoCiudad: 'Guadalajara' });
+
+      expect(mockLaneRepository.findAndCount).toHaveBeenCalled();
+    });
+
+    it('should filter by destinoEstado', async () => {
+      await lanesService.findAll({ tenantId: mockTenantId, destinoEstado: 'Jalisco' });
+
+      expect(mockLaneRepository.findAndCount).toHaveBeenCalled();
+    });
+
+    it('should filter by activo', async () => {
+      await lanesService.findAll({ tenantId: mockTenantId, activo: true });
+
+      expect(mockLaneRepository.findAndCount).toHaveBeenCalled();
+    });
+
+    it('should apply search filter across multiple fields', async () => {
+      await lanesService.findAll({ tenantId: mockTenantId, search: 'MEX' });
+
+      expect(mockLaneRepository.findAndCount).toHaveBeenCalled();
+    });
+
+    it('should apply pagination', async () => {
+      await lanesService.findAll({ tenantId: mockTenantId, limit: 10, offset: 20 });
+
+      expect(mockLaneRepository.findAndCount).toHaveBeenCalledWith(
+        expect.objectContaining({
+          take: 10,
+          skip: 20,
+        })
+      );
+    });
+  });
+
+  describe('findOne', () => {
+    it('should find a lane by id', async () => {
+      const result = await lanesService.findOne(mockLaneId, mockTenantId);
+
+      expect(mockLaneRepository.findOne).toHaveBeenCalledWith({
+        where: { id: mockLaneId, tenantId: mockTenantId },
+      });
+      expect(result).toBeDefined();
+      expect(result.codigo).toBe('MEX-GDL');
+    });
+
+    it('should return null when lane not found', async () => {
+      mockLaneRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await lanesService.findOne('non-existent-id', mockTenantId);
+
+      expect(result).toBeNull();
+    });
+  });
+
+  describe('findByCodigo', () => {
+    it('should find a lane by codigo', async () => {
+      const result = await lanesService.findByCodigo('MEX-GDL', mockTenantId);
+
+      expect(mockLaneRepository.findOne).toHaveBeenCalledWith({
+        where: { codigo: 'MEX-GDL', tenantId: mockTenantId },
+      });
+      expect(result).toBeDefined();
+    });
+  });
+
+  describe('findByOrigenDestino', () => {
+    it('should find a lane by origen and destino', async () => {
+      const result = await lanesService.findByOrigenDestino('Mexico', 'Guadalajara', mockTenantId);
+
+      expect(mockLaneRepository.findOne).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+  });
+
+  describe('create', () => {
+    const createDto = {
+      codigo: 'GDL-MTY',
+      nombre: 'Guadalajara - Monterrey',
+      origenCiudad: 'Guadalajara',
+      origenEstado: 'Jalisco',
+      destinoCiudad: 'Monterrey',
+      destinoEstado: 'Nuevo Leon',
+      distanciaKm: 750,
+      tiempoEstimadoHoras: 8,
+    };
+
+    it('should create a new lane', async () => {
+      mockLaneRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await lanesService.create(mockTenantId, createDto, mockUserId);
+
+      expect(mockLaneRepository.create).toHaveBeenCalled();
+      expect(mockLaneRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should throw error when codigo already exists', async () => {
+      mockLaneRepository.findOne = jest.fn().mockResolvedValue(createMockLane({ codigo: 'GDL-MTY' }));
+
+      await expect(
+        lanesService.create(mockTenantId, createDto, mockUserId)
+      ).rejects.toThrow('Ya existe una lane con el codigo "GDL-MTY"');
+    });
+  });
+
+  describe('update', () => {
+    const updateDto = {
+      nombre: 'Mexico - Guadalajara (Actualizada)',
+      distanciaKm: 545,
+    };
+
+    it('should update an existing lane', async () => {
+      const result = await lanesService.update(mockLaneId, mockTenantId, updateDto, mockUserId);
+
+      expect(mockLaneRepository.findOne).toHaveBeenCalled();
+      expect(mockLaneRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should return null when lane not found', async () => {
+      mockLaneRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await lanesService.update('non-existent-id', mockTenantId, updateDto, mockUserId);
+
+      expect(result).toBeNull();
+    });
+
+    it('should check for codigo uniqueness when changing codigo', async () => {
+      const mockExisting = createMockLane();
+      mockLaneRepository.findOne = jest.fn()
+        .mockResolvedValueOnce(mockExisting) // First call: find by id
+        .mockResolvedValueOnce(createMockLane({ id: 'other-id', codigo: 'LANE-EXISTING' })); // Second call: find by codigo
+
+      await expect(
+        lanesService.update(mockLaneId, mockTenantId, { codigo: 'LANE-EXISTING' }, mockUserId)
+      ).rejects.toThrow('Ya existe una lane con el codigo "LANE-EXISTING"');
+    });
+  });
+
+  describe('activar / desactivar', () => {
+    it('should activate a lane', async () => {
+      const result = await lanesService.activar(mockLaneId, mockTenantId);
+
+      expect(mockLaneRepository.findOne).toHaveBeenCalled();
+      expect(mockLaneRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should deactivate a lane', async () => {
+      const result = await lanesService.desactivar(mockLaneId, mockTenantId);
+
+      expect(mockLaneRepository.findOne).toHaveBeenCalled();
+      expect(mockLaneRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should return null when lane not found', async () => {
+      mockLaneRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await lanesService.activar('non-existent-id', mockTenantId);
+
+      expect(result).toBeNull();
+    });
+  });
+
+  describe('delete', () => {
+    it('should delete a lane', async () => {
+      const result = await lanesService.delete(mockLaneId, mockTenantId);
+
+      expect(mockLaneRepository.findOne).toHaveBeenCalled();
+      expect(mockLaneRepository.delete).toHaveBeenCalledWith(mockLaneId);
+      expect(result).toBe(true);
+    });
+
+    it('should return false when lane not found', async () => {
+      mockLaneRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await lanesService.delete('non-existent-id', mockTenantId);
+
+      expect(result).toBe(false);
+    });
+  });
+
+  describe('getLanesByOrigenEstado', () => {
+    it('should get all active lanes by origin state', async () => {
+      const result = await lanesService.getLanesByOrigenEstado('CDMX', mockTenantId);
+
+      expect(mockLaneRepository.find).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+  });
+
+  describe('getLanesByDestinoEstado', () => {
+    it('should get all active lanes by destination state', async () => {
+      const result = await lanesService.getLanesByDestinoEstado('Jalisco', mockTenantId);
+
+      expect(mockLaneRepository.find).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+  });
+
+  describe('getOrigenCiudades', () => {
+    it('should get all unique origin cities', async () => {
+      const result = await lanesService.getOrigenCiudades(mockTenantId);
+
+      expect(mockLaneRepository.createQueryBuilder).toHaveBeenCalled();
+      expect(mockQueryBuilder.select).toHaveBeenCalledWith('DISTINCT l.origen_ciudad', 'ciudad');
+      expect(result).toEqual(['Mexico', 'Guadalajara']);
+    });
+  });
+
+  describe('getDestinoCiudades', () => {
+    it('should get all unique destination cities', async () => {
+      const result = await lanesService.getDestinoCiudades(mockTenantId);
+
+      expect(mockLaneRepository.createQueryBuilder).toHaveBeenCalled();
+      expect(mockQueryBuilder.select).toHaveBeenCalledWith('DISTINCT l.destino_ciudad', 'ciudad');
+      expect(result).toBeDefined();
+    });
+  });
+
+  describe('getOrigenEstados', () => {
+    it('should get all unique origin states', async () => {
+      mockQueryBuilder.getRawMany = jest.fn().mockResolvedValue([
+        { estado: 'CDMX' },
+        { estado: 'Jalisco' },
+      ]);
+
+      const result = await lanesService.getOrigenEstados(mockTenantId);
+
+      expect(mockLaneRepository.createQueryBuilder).toHaveBeenCalled();
+      expect(mockQueryBuilder.select).toHaveBeenCalledWith('DISTINCT l.origen_estado', 'estado');
+      expect(result).toEqual(['CDMX', 'Jalisco']);
+    });
+  });
+
+  describe('getDestinoEstados', () => {
+    it('should get all unique destination states', async () => {
+      mockQueryBuilder.getRawMany = jest.fn().mockResolvedValue([
+        { estado: 'Jalisco' },
+        { estado: 'Nuevo Leon' },
+      ]);
+
+      const result = await lanesService.getDestinoEstados(mockTenantId);
+
+      expect(mockLaneRepository.createQueryBuilder).toHaveBeenCalled();
+      expect(mockQueryBuilder.select).toHaveBeenCalledWith('DISTINCT l.destino_estado', 'estado');
+      expect(result).toEqual(['Jalisco', 'Nuevo Leon']);
+    });
+  });
+
+  describe('findOrCreate', () => {
+    const createDto = {
+      codigo: 'MTY-GDL',
+      nombre: 'Monterrey - Guadalajara',
+      origenCiudad: 'Monterrey',
+      origenEstado: 'Nuevo Leon',
+      destinoCiudad: 'Guadalajara',
+      destinoEstado: 'Jalisco',
+    };
+
+    it('should return existing lane when found by origen-destino', async () => {
+      const existingLane = createMockLane({
+        origenCiudad: 'Monterrey',
+        destinoCiudad: 'Guadalajara',
+      });
+      mockLaneRepository.findOne = jest.fn().mockResolvedValueOnce(existingLane);
+
+      const result = await lanesService.findOrCreate(mockTenantId, createDto, mockUserId);
+
+      expect(result.created).toBe(false);
+      expect(result.lane).toBeDefined();
+    });
+
+    it('should return existing lane when found by codigo', async () => {
+      mockLaneRepository.findOne = jest.fn()
+        .mockResolvedValueOnce(null) // origen-destino not found
+        .mockResolvedValueOnce(createMockLane({ codigo: 'MTY-GDL' })); // codigo found
+
+      const result = await lanesService.findOrCreate(mockTenantId, createDto, mockUserId);
+
+      expect(result.created).toBe(false);
+      expect(result.lane).toBeDefined();
+    });
+
+    it('should create new lane when not found', async () => {
+      mockLaneRepository.findOne = jest.fn()
+        .mockResolvedValueOnce(null) // origen-destino not found
+        .mockResolvedValueOnce(null) // codigo not found
+        .mockResolvedValueOnce(null); // create check
+
+      const result = await lanesService.findOrCreate(mockTenantId, createDto, mockUserId);
+
+      expect(mockLaneRepository.create).toHaveBeenCalled();
+      expect(mockLaneRepository.save).toHaveBeenCalled();
+      expect(result.created).toBe(true);
+    });
+  });
+
+  describe('getLaneInversa', () => {
+    it('should find the reverse lane', async () => {
+      const originalLane = createMockLane();
+      const reverseLane = createMockLane({
+        id: '550e8400-e29b-41d4-a716-446655440020',
+        codigo: 'GDL-MEX',
+        origenCiudad: 'Guadalajara',
+        destinoCiudad: 'Mexico',
+      });
+
+      mockLaneRepository.findOne = jest.fn()
+        .mockResolvedValueOnce(originalLane) // find original
+        .mockResolvedValueOnce(reverseLane); // find reverse
+
+      const result = await lanesService.getLaneInversa(mockLaneId, mockTenantId);
+
+      expect(result).toBeDefined();
+      expect(result.origenCiudad).toBe('Guadalajara');
+      expect(result.destinoCiudad).toBe('Mexico');
+    });
+
+    it('should return null when original lane not found', async () => {
+      mockLaneRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await lanesService.getLaneInversa('non-existent-id', mockTenantId);
+
+      expect(result).toBeNull();
+    });
+
+    it('should return null when reverse lane does not exist', async () => {
+      const originalLane = createMockLane();
+      mockLaneRepository.findOne = jest.fn()
+        .mockResolvedValueOnce(originalLane) // find original
+        .mockResolvedValueOnce(null); // reverse not found
+
+      const result = await lanesService.getLaneInversa(mockLaneId, mockTenantId);
+
+      expect(result).toBeNull();
+    });
+  });
+
+  describe('crearLaneInversa', () => {
+    it('should create reverse lane', async () => {
+      const originalLane = createMockLane();
+      mockLaneRepository.findOne = jest.fn()
+        .mockResolvedValueOnce(originalLane) // find original
+        .mockResolvedValueOnce(null) // reverse does not exist
+        .mockResolvedValueOnce(null); // codigo check for create
+
+      const result = await lanesService.crearLaneInversa(mockLaneId, mockTenantId, mockUserId);
+
+      expect(mockLaneRepository.create).toHaveBeenCalledWith(
+        expect.objectContaining({
+          codigo: 'MEX-GDL-REV',
+          origenCiudad: 'Guadalajara',
+          origenEstado: 'Jalisco',
+          destinoCiudad: 'Mexico',
+          destinoEstado: 'CDMX',
+        })
+      );
+      expect(mockLaneRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should return existing reverse lane if already exists', async () => {
+      const originalLane = createMockLane();
+      const existingReverse = createMockLane({
+        id: '550e8400-e29b-41d4-a716-446655440020',
+        codigo: 'GDL-MEX',
+        origenCiudad: 'Guadalajara',
+        destinoCiudad: 'Mexico',
+      });
+
+      mockLaneRepository.findOne = jest.fn()
+        .mockResolvedValueOnce(originalLane) // find original
+        .mockResolvedValueOnce(existingReverse); // reverse already exists
+
+      const result = await lanesService.crearLaneInversa(mockLaneId, mockTenantId, mockUserId);
+
+      expect(mockLaneRepository.create).not.toHaveBeenCalled();
+      expect(result).toEqual(existingReverse);
+    });
+
+    it('should return null when original lane not found', async () => {
+      mockLaneRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await lanesService.crearLaneInversa('non-existent-id', mockTenantId, mockUserId);
+
+      expect(result).toBeNull();
+    });
+
+    it('should preserve distance and time when creating reverse', async () => {
+      const originalLane = createMockLane({
+        distanciaKm: 540,
+        tiempoEstimadoHoras: 6,
+      });
+      mockLaneRepository.findOne = jest.fn()
+        .mockResolvedValueOnce(originalLane) // find original
+        .mockResolvedValueOnce(null) // reverse does not exist
+        .mockResolvedValueOnce(null); // codigo check
+
+      await lanesService.crearLaneInversa(mockLaneId, mockTenantId, mockUserId);
+
+      expect(mockLaneRepository.create).toHaveBeenCalledWith(
+        expect.objectContaining({
+          distanciaKm: 540,
+          tiempoEstimadoHoras: 6,
+        })
+      );
+    });
+  });
+});
diff --git a/src/modules/tarifas-transporte/__tests__/tarifas.service.spec.ts b/src/modules/tarifas-transporte/__tests__/tarifas.service.spec.ts
new file mode 100644
index 0000000..739b9e9
--- /dev/null
+++ b/src/modules/tarifas-transporte/__tests__/tarifas.service.spec.ts
@@ -0,0 +1,610 @@
+/**
+ * @fileoverview Unit tests for TarifasService
+ * Tests cover CRUD operations, cotizar calculations, validation, and error handling
+ */
+
+import { Repository, SelectQueryBuilder, DeleteResult } from 'typeorm';
+import { Tarifa, TipoTarifa, Lane } from '../entities';
+
+// Mock data
+const mockTenantId = '550e8400-e29b-41d4-a716-446655440001';
+const mockUserId = '550e8400-e29b-41d4-a716-446655440002';
+const mockLaneId = '550e8400-e29b-41d4-a716-446655440003';
+const mockClienteId = '550e8400-e29b-41d4-a716-446655440004';
+const mockTarifaId = '550e8400-e29b-41d4-a716-446655440010';
+
+const mockLane: Partial<Lane> = {
+  id: mockLaneId,
+  tenantId: mockTenantId,
+  codigo: 'MEX-GDL',
+  nombre: 'Mexico - Guadalajara',
+  origenCiudad: 'Mexico',
+  origenEstado: 'CDMX',
+  destinoCiudad: 'Guadalajara',
+  destinoEstado: 'Jalisco',
+  distanciaKm: 540,
+  tiempoEstimadoHoras: 6,
+  activo: true,
+  createdAt: new Date('2026-01-01'),
+  createdById: mockUserId,
+};
+
+const createMockTarifa = (overrides?: Partial<Tarifa>): Partial<Tarifa> => ({
+  id: mockTarifaId,
+  tenantId: mockTenantId,
+  codigo: 'TAR-001',
+  nombre: 'Tarifa General FTL',
+  descripcion: 'Tarifa general para carga completa',
+  clienteId: null,
+  laneId: mockLaneId,
+  modalidadServicio: 'FTL',
+  tipoEquipo: '53FT',
+  tipoTarifa: TipoTarifa.POR_KM,
+  tarifaBase: 5000,
+  tarifaKm: 12.5,
+  tarifaTonelada: null,
+  tarifaM3: null,
+  tarifaPallet: null,
+  tarifaHora: null,
+  minimoFacturar: 3000,
+  pesoMinimoKg: null,
+  moneda: 'MXN',
+  fechaInicio: new Date('2026-01-01'),
+  fechaFin: null,
+  activa: true,
+  createdAt: new Date('2026-01-01'),
+  createdById: mockUserId,
+  updatedAt: new Date('2026-01-01'),
+  lane: mockLane as Lane,
+  // Mock the vigente getter
+  get vigente() {
+    const hoy = new Date();
+    const inicio = new Date(this.fechaInicio as Date);
+    const fin = this.fechaFin ? new Date(this.fechaFin) : null;
+    return this.activa && hoy >= inicio && (!fin || hoy <= fin);
+  },
+  ...overrides,
+});
+
+describe('TarifasService', () => {
+  let mockTarifaRepository: Partial<Repository<Tarifa>>;
+  let mockLaneRepository: Partial<Repository<Lane>>;
+  let mockQueryBuilder: Partial<SelectQueryBuilder<Tarifa>>;
+  let tarifasService: any;
+
+  beforeEach(async () => {
+    jest.clearAllMocks();
+
+    // Setup mock query builder
+    mockQueryBuilder = {
+      where: jest.fn().mockReturnThis(),
+      andWhere: jest.fn().mockReturnThis(),
+      leftJoinAndSelect: jest.fn().mockReturnThis(),
+      orderBy: jest.fn().mockReturnThis(),
+      addOrderBy: jest.fn().mockReturnThis(),
+      take: jest.fn().mockReturnThis(),
+      skip: jest.fn().mockReturnThis(),
+      getManyAndCount: jest.fn().mockResolvedValue([[createMockTarifa()], 1]),
+      getMany: jest.fn().mockResolvedValue([createMockTarifa()]),
+      getOne: jest.fn().mockResolvedValue(createMockTarifa()),
+      getCount: jest.fn().mockResolvedValue(1),
+      clone: jest.fn().mockReturnThis(),
+    };
+
+    // Setup mock tarifa repository
+    mockTarifaRepository = {
+      create: jest.fn().mockImplementation((data) => ({ ...createMockTarifa(), ...data })),
+      save: jest.fn().mockImplementation((tarifa) => Promise.resolve(tarifa)),
+      findOne: jest.fn().mockResolvedValue(createMockTarifa()),
+      find: jest.fn().mockResolvedValue([createMockTarifa()]),
+      delete: jest.fn().mockResolvedValue({ affected: 1 } as DeleteResult),
+      createQueryBuilder: jest.fn().mockReturnValue(mockQueryBuilder),
+    };
+
+    // Setup mock lane repository
+    mockLaneRepository = {
+      findOne: jest.fn().mockResolvedValue(mockLane),
+    };
+
+    // Import the service class and instantiate
+    const { TarifasService } = await import('../services/tarifas.service');
+    tarifasService = new TarifasService(
+      mockTarifaRepository as Repository<Tarifa>,
+      mockLaneRepository as Repository<Lane>
+    );
+  });
+
+  describe('findAll', () => {
+    it('should find all tarifas with default params', async () => {
+      const result = await tarifasService.findAll({ tenantId: mockTenantId });
+
+      expect(mockTarifaRepository.createQueryBuilder).toHaveBeenCalled();
+      expect(mockQueryBuilder.where).toHaveBeenCalledWith('t.tenant_id = :tenantId', { tenantId: mockTenantId });
+      expect(mockQueryBuilder.getManyAndCount).toHaveBeenCalled();
+      expect(result.data).toBeDefined();
+      expect(result.total).toBe(1);
+    });
+
+    it('should filter by clienteId', async () => {
+      await tarifasService.findAll({ tenantId: mockTenantId, clienteId: mockClienteId });
+
+      expect(mockQueryBuilder.andWhere).toHaveBeenCalledWith('t.cliente_id = :clienteId', { clienteId: mockClienteId });
+    });
+
+    it('should filter by laneId', async () => {
+      await tarifasService.findAll({ tenantId: mockTenantId, laneId: mockLaneId });
+
+      expect(mockQueryBuilder.andWhere).toHaveBeenCalledWith('t.lane_id = :laneId', { laneId: mockLaneId });
+    });
+
+    it('should filter by tipoTarifa', async () => {
+      await tarifasService.findAll({ tenantId: mockTenantId, tipoTarifa: TipoTarifa.POR_KM });
+
+      expect(mockQueryBuilder.andWhere).toHaveBeenCalledWith('t.tipo_tarifa = :tipoTarifa', { tipoTarifa: TipoTarifa.POR_KM });
+    });
+
+    it('should filter by activa', async () => {
+      await tarifasService.findAll({ tenantId: mockTenantId, activa: true });
+
+      expect(mockQueryBuilder.andWhere).toHaveBeenCalledWith('t.activa = :activa', { activa: true });
+    });
+
+    it('should filter by vigente', async () => {
+      await tarifasService.findAll({ tenantId: mockTenantId, vigente: true });
+
+      expect(mockQueryBuilder.andWhere).toHaveBeenCalledWith('t.activa = true');
+    });
+
+    it('should filter by moneda', async () => {
+      await tarifasService.findAll({ tenantId: mockTenantId, moneda: 'USD' });
+
+      expect(mockQueryBuilder.andWhere).toHaveBeenCalledWith('t.moneda = :moneda', { moneda: 'USD' });
+    });
+
+    it('should filter by search term', async () => {
+      await tarifasService.findAll({ tenantId: mockTenantId, search: 'FTL' });
+
+      expect(mockQueryBuilder.andWhere).toHaveBeenCalledWith(
+        '(t.codigo ILIKE :search OR t.nombre ILIKE :search OR t.descripcion ILIKE :search)',
+        { search: '%FTL%' }
+      );
+    });
+
+    it('should apply pagination', async () => {
+      await tarifasService.findAll({ tenantId: mockTenantId, limit: 10, offset: 20 });
+
+      expect(mockQueryBuilder.take).toHaveBeenCalledWith(10);
+      expect(mockQueryBuilder.skip).toHaveBeenCalledWith(20);
+    });
+  });
+
+  describe('findOne', () => {
+    it('should find a tarifa by id', async () => {
+      const result = await tarifasService.findOne(mockTarifaId, mockTenantId);
+
+      expect(mockTarifaRepository.findOne).toHaveBeenCalledWith({
+        where: { id: mockTarifaId, tenantId: mockTenantId },
+        relations: ['lane'],
+      });
+      expect(result).toBeDefined();
+      expect(result.codigo).toBe('TAR-001');
+    });
+
+    it('should return null when tarifa not found', async () => {
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await tarifasService.findOne('non-existent-id', mockTenantId);
+
+      expect(result).toBeNull();
+    });
+  });
+
+  describe('findByCodigo', () => {
+    it('should find a tarifa by codigo', async () => {
+      const result = await tarifasService.findByCodigo('TAR-001', mockTenantId);
+
+      expect(mockTarifaRepository.findOne).toHaveBeenCalledWith({
+        where: { codigo: 'TAR-001', tenantId: mockTenantId },
+        relations: ['lane'],
+      });
+      expect(result).toBeDefined();
+    });
+  });
+
+  describe('create', () => {
+    const createDto = {
+      codigo: 'TAR-002',
+      nombre: 'Nueva Tarifa',
+      tipoTarifa: TipoTarifa.POR_VIAJE,
+      tarifaBase: 10000,
+      fechaInicio: new Date('2026-02-01'),
+    };
+
+    it('should create a new tarifa', async () => {
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await tarifasService.create(mockTenantId, createDto, mockUserId);
+
+      expect(mockTarifaRepository.create).toHaveBeenCalled();
+      expect(mockTarifaRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should throw error when codigo already exists', async () => {
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(createMockTarifa({ codigo: 'TAR-002' }));
+
+      await expect(
+        tarifasService.create(mockTenantId, createDto, mockUserId)
+      ).rejects.toThrow('Ya existe una tarifa con el codigo "TAR-002"');
+    });
+
+    it('should validate lane if provided', async () => {
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(null);
+      mockLaneRepository.findOne = jest.fn().mockResolvedValue(mockLane);
+
+      const dtoWithLane = { ...createDto, laneId: mockLaneId };
+      await tarifasService.create(mockTenantId, dtoWithLane, mockUserId);
+
+      expect(mockLaneRepository.findOne).toHaveBeenCalledWith({
+        where: { id: mockLaneId, tenantId: mockTenantId },
+      });
+    });
+
+    it('should throw error when lane not found', async () => {
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(null);
+      mockLaneRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const dtoWithLane = { ...createDto, laneId: 'non-existent-lane' };
+
+      await expect(
+        tarifasService.create(mockTenantId, dtoWithLane, mockUserId)
+      ).rejects.toThrow('Lane no encontrada');
+    });
+  });
+
+  describe('update', () => {
+    const updateDto = {
+      nombre: 'Tarifa Actualizada',
+      tarifaBase: 6000,
+    };
+
+    it('should update an existing tarifa', async () => {
+      const result = await tarifasService.update(mockTarifaId, mockTenantId, updateDto, mockUserId);
+
+      expect(mockTarifaRepository.findOne).toHaveBeenCalled();
+      expect(mockTarifaRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should return null when tarifa not found', async () => {
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await tarifasService.update('non-existent-id', mockTenantId, updateDto, mockUserId);
+
+      expect(result).toBeNull();
+    });
+
+    it('should check for codigo uniqueness when changing codigo', async () => {
+      const mockExisting = createMockTarifa();
+      mockTarifaRepository.findOne = jest.fn()
+        .mockResolvedValueOnce(mockExisting) // First call: find by id
+        .mockResolvedValueOnce(createMockTarifa({ id: 'other-id', codigo: 'TAR-EXISTING' })); // Second call: find by codigo
+
+      await expect(
+        tarifasService.update(mockTarifaId, mockTenantId, { codigo: 'TAR-EXISTING' }, mockUserId)
+      ).rejects.toThrow('Ya existe una tarifa con el codigo "TAR-EXISTING"');
+    });
+  });
+
+  describe('activar / desactivar', () => {
+    it('should activate a tarifa', async () => {
+      const result = await tarifasService.activar(mockTarifaId, mockTenantId);
+
+      expect(mockTarifaRepository.findOne).toHaveBeenCalled();
+      expect(mockTarifaRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should deactivate a tarifa', async () => {
+      const result = await tarifasService.desactivar(mockTarifaId, mockTenantId);
+
+      expect(mockTarifaRepository.findOne).toHaveBeenCalled();
+      expect(mockTarifaRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should return null when tarifa not found', async () => {
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await tarifasService.activar('non-existent-id', mockTenantId);
+
+      expect(result).toBeNull();
+    });
+  });
+
+  describe('delete', () => {
+    it('should delete a tarifa', async () => {
+      const result = await tarifasService.delete(mockTarifaId, mockTenantId);
+
+      expect(mockTarifaRepository.findOne).toHaveBeenCalled();
+      expect(mockTarifaRepository.delete).toHaveBeenCalledWith(mockTarifaId);
+      expect(result).toBe(true);
+    });
+
+    it('should return false when tarifa not found', async () => {
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await tarifasService.delete('non-existent-id', mockTenantId);
+
+      expect(result).toBe(false);
+    });
+  });
+
+  describe('cotizar', () => {
+    it('should calculate quote for POR_KM tariff', async () => {
+      const mockTarifa = createMockTarifa({
+        tipoTarifa: TipoTarifa.POR_KM,
+        tarifaBase: 5000,
+        tarifaKm: 10,
+        minimoFacturar: null,
+      });
+      // Add vigente getter
+      Object.defineProperty(mockTarifa, 'vigente', { get: () => true });
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(mockTarifa);
+
+      const result = await tarifasService.cotizar(mockTarifaId, mockTenantId, { km: 500 });
+
+      expect(result.montoCalculado).toBe(10000); // 5000 + (500 * 10)
+      expect(result.desglose.tarifaBase).toBe(5000);
+      expect(result.desglose.montoVariable).toBe(5000);
+      expect(result.desglose.minimoAplicado).toBe(false);
+    });
+
+    it('should calculate quote for POR_TONELADA tariff', async () => {
+      const mockTarifa = createMockTarifa({
+        tipoTarifa: TipoTarifa.POR_TONELADA,
+        tarifaBase: 2000,
+        tarifaTonelada: 150,
+        minimoFacturar: null,
+      });
+      Object.defineProperty(mockTarifa, 'vigente', { get: () => true });
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(mockTarifa);
+
+      const result = await tarifasService.cotizar(mockTarifaId, mockTenantId, { toneladas: 20 });
+
+      expect(result.montoCalculado).toBe(5000); // 2000 + (20 * 150)
+      expect(result.desglose.montoVariable).toBe(3000);
+    });
+
+    it('should calculate quote for POR_M3 tariff', async () => {
+      const mockTarifa = createMockTarifa({
+        tipoTarifa: TipoTarifa.POR_M3,
+        tarifaBase: 1000,
+        tarifaM3: 50,
+        minimoFacturar: null,
+      });
+      Object.defineProperty(mockTarifa, 'vigente', { get: () => true });
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(mockTarifa);
+
+      const result = await tarifasService.cotizar(mockTarifaId, mockTenantId, { m3: 30 });
+
+      expect(result.montoCalculado).toBe(2500); // 1000 + (30 * 50)
+    });
+
+    it('should calculate quote for POR_PALLET tariff', async () => {
+      const mockTarifa = createMockTarifa({
+        tipoTarifa: TipoTarifa.POR_PALLET,
+        tarifaBase: 500,
+        tarifaPallet: 200,
+        minimoFacturar: null,
+      });
+      Object.defineProperty(mockTarifa, 'vigente', { get: () => true });
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(mockTarifa);
+
+      const result = await tarifasService.cotizar(mockTarifaId, mockTenantId, { pallets: 15 });
+
+      expect(result.montoCalculado).toBe(3500); // 500 + (15 * 200)
+    });
+
+    it('should calculate quote for POR_HORA tariff', async () => {
+      const mockTarifa = createMockTarifa({
+        tipoTarifa: TipoTarifa.POR_HORA,
+        tarifaBase: 1000,
+        tarifaHora: 300,
+        minimoFacturar: null,
+      });
+      Object.defineProperty(mockTarifa, 'vigente', { get: () => true });
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(mockTarifa);
+
+      const result = await tarifasService.cotizar(mockTarifaId, mockTenantId, { horas: 8 });
+
+      expect(result.montoCalculado).toBe(3400); // 1000 + (8 * 300)
+    });
+
+    it('should calculate quote for MIXTA tariff', async () => {
+      const mockTarifa = createMockTarifa({
+        tipoTarifa: TipoTarifa.MIXTA,
+        tarifaBase: 3000,
+        tarifaKm: 5,
+        tarifaTonelada: 100,
+        minimoFacturar: null,
+      });
+      Object.defineProperty(mockTarifa, 'vigente', { get: () => true });
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(mockTarifa);
+
+      const result = await tarifasService.cotizar(mockTarifaId, mockTenantId, { km: 400, toneladas: 10 });
+
+      expect(result.montoCalculado).toBe(6000); // 3000 + (400 * 5) + (10 * 100)
+      expect(result.desglose.montoVariable).toBe(3000);
+    });
+
+    it('should calculate quote for POR_VIAJE tariff', async () => {
+      const mockTarifa = createMockTarifa({
+        tipoTarifa: TipoTarifa.POR_VIAJE,
+        tarifaBase: 15000,
+        minimoFacturar: null,
+      });
+      Object.defineProperty(mockTarifa, 'vigente', { get: () => true });
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(mockTarifa);
+
+      const result = await tarifasService.cotizar(mockTarifaId, mockTenantId, {});
+
+      expect(result.montoCalculado).toBe(15000);
+      expect(result.desglose.montoVariable).toBe(0);
+    });
+
+    it('should apply minimum when calculated amount is lower', async () => {
+      const mockTarifa = createMockTarifa({
+        tipoTarifa: TipoTarifa.POR_KM,
+        tarifaBase: 1000,
+        tarifaKm: 5,
+        minimoFacturar: 5000,
+      });
+      Object.defineProperty(mockTarifa, 'vigente', { get: () => true });
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(mockTarifa);
+
+      const result = await tarifasService.cotizar(mockTarifaId, mockTenantId, { km: 100 });
+
+      expect(result.montoCalculado).toBe(5000); // Minimo applied (1000 + 500 = 1500 < 5000)
+      expect(result.desglose.minimoAplicado).toBe(true);
+    });
+
+    it('should throw error when tarifa not found', async () => {
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      await expect(
+        tarifasService.cotizar('non-existent-id', mockTenantId, { km: 100 })
+      ).rejects.toThrow('Tarifa no encontrada');
+    });
+
+    it('should throw error when tarifa is not vigente', async () => {
+      const mockTarifa = createMockTarifa({
+        activa: false,
+      });
+      Object.defineProperty(mockTarifa, 'vigente', { get: () => false });
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(mockTarifa);
+
+      await expect(
+        tarifasService.cotizar(mockTarifaId, mockTenantId, { km: 100 })
+      ).rejects.toThrow('La tarifa no esta vigente');
+    });
+  });
+
+  describe('getTarifaAplicable', () => {
+    it('should find client-specific tarifa with lane priority', async () => {
+      const clientLaneTarifa = createMockTarifa({ clienteId: mockClienteId, laneId: mockLaneId });
+      mockQueryBuilder.getOne = jest.fn().mockResolvedValueOnce(clientLaneTarifa);
+
+      const result = await tarifasService.getTarifaAplicable(mockTenantId, {
+        clienteId: mockClienteId,
+        laneId: mockLaneId,
+      });
+
+      expect(result).toBeDefined();
+      expect(mockQueryBuilder.clone).toHaveBeenCalled();
+    });
+
+    it('should fallback to general tarifa when no specific found', async () => {
+      mockQueryBuilder.getOne = jest.fn()
+        .mockResolvedValueOnce(null) // client + lane
+        .mockResolvedValueOnce(null) // client only
+        .mockResolvedValueOnce(null) // lane only
+        .mockResolvedValueOnce(createMockTarifa({ clienteId: null, laneId: null })); // general
+
+      const result = await tarifasService.getTarifaAplicable(mockTenantId, {
+        clienteId: mockClienteId,
+        laneId: mockLaneId,
+      });
+
+      expect(result).toBeDefined();
+    });
+  });
+
+  describe('getTarifasCliente', () => {
+    it('should get all active tarifas for a client', async () => {
+      const result = await tarifasService.getTarifasCliente(mockClienteId, mockTenantId);
+
+      expect(mockTarifaRepository.find).toHaveBeenCalledWith({
+        where: { clienteId: mockClienteId, tenantId: mockTenantId, activa: true },
+        relations: ['lane'],
+        order: { fechaInicio: 'DESC' },
+      });
+      expect(result).toBeDefined();
+    });
+  });
+
+  describe('getTarifasLane', () => {
+    it('should get all active tarifas for a lane', async () => {
+      const result = await tarifasService.getTarifasLane(mockLaneId, mockTenantId);
+
+      expect(mockTarifaRepository.find).toHaveBeenCalledWith({
+        where: { laneId: mockLaneId, tenantId: mockTenantId, activa: true },
+        relations: ['lane'],
+        order: { fechaInicio: 'DESC' },
+      });
+      expect(result).toBeDefined();
+    });
+  });
+
+  describe('getTarifasPorVencer', () => {
+    it('should get tarifas expiring within specified days', async () => {
+      mockQueryBuilder.getMany = jest.fn().mockResolvedValue([createMockTarifa()]);
+
+      const result = await tarifasService.getTarifasPorVencer(mockTenantId, 30);
+
+      expect(mockTarifaRepository.createQueryBuilder).toHaveBeenCalled();
+      expect(mockQueryBuilder.andWhere).toHaveBeenCalledWith('t.activa = true');
+      expect(mockQueryBuilder.andWhere).toHaveBeenCalledWith('t.fecha_fin IS NOT NULL');
+      expect(result).toBeDefined();
+    });
+  });
+
+  describe('clonarTarifa', () => {
+    it('should clone a tarifa with new validity period', async () => {
+      mockTarifaRepository.findOne = jest.fn()
+        .mockResolvedValueOnce(createMockTarifa()) // source tarifa
+        .mockResolvedValueOnce(null); // codigo check
+
+      const result = await tarifasService.clonarTarifa(
+        mockTarifaId,
+        mockTenantId,
+        'TAR-002-CLONE',
+        new Date('2027-01-01'),
+        new Date('2027-12-31'),
+        mockUserId
+      );
+
+      expect(mockTarifaRepository.create).toHaveBeenCalled();
+      expect(mockTarifaRepository.save).toHaveBeenCalled();
+      expect(result).toBeDefined();
+    });
+
+    it('should return null when source tarifa not found', async () => {
+      mockTarifaRepository.findOne = jest.fn().mockResolvedValue(null);
+
+      const result = await tarifasService.clonarTarifa(
+        'non-existent-id',
+        mockTenantId,
+        'TAR-002-CLONE',
+        new Date('2027-01-01')
+      );
+
+      expect(result).toBeNull();
+    });
+
+    it('should throw error when new codigo already exists', async () => {
+      mockTarifaRepository.findOne = jest.fn()
+        .mockResolvedValueOnce(createMockTarifa()) // source tarifa
+        .mockResolvedValueOnce(createMockTarifa({ codigo: 'TAR-EXISTING' })); // codigo exists
+
+      await expect(
+        tarifasService.clonarTarifa(
+          mockTarifaId,
+          mockTenantId,
+          'TAR-EXISTING',
+          new Date('2027-01-01')
+        )
+      ).rejects.toThrow('Ya existe una tarifa con el codigo "TAR-EXISTING"');
+    });
+  });
+});
diff --git a/tsconfig.json b/tsconfig.json
index 10327a5..718c4af 100644
--- a/tsconfig.json
+++ b/tsconfig.json
@@ -26,5 +26,5 @@
     }
   },
   "include": ["src/**/*"],
-  "exclude": ["node_modules", "dist", "**/*.test.ts"]
+  "exclude": ["node_modules", "dist", "**/*.test.ts", "**/*.spec.ts", "**/__tests__/**"]
 }