Feat: Agregada gestión de tablas ISR en settings

- Nueva tabla isr_tables y isr_brackets en BD
- Controlador IsrController para CRUD de tablas ISR
- Integración con pestaña ISR en settings
- Soporte para importación via CSV
- Captura manual de brackets

app/Http/Controllers/IsrController.php

@@ -0,0 +1,228 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\Models\IsrBracket;
+use App\Models\IsrTable;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Log;
+use Illuminate\Support\Facades\Validator;
+
+class IsrController extends Controller
+{
+    /**
+     * Lista todas las tablas ISR
+     */
+    public function index()
+    {
+        $isrTables = IsrTable::with('brackets')->orderBy('year', 'desc')->get();
+        return view('settings.isr.index', compact('isrTables'));
+    }
+
+    /**
+     * Crea nueva tabla por año
+     */
+    public function store(Request $request)
+    {
+        $validator = Validator::make($request->all(), [
+            'year' => 'required|integer|min:2000|max:2100|unique:isr_tables,year',
+        ]);
+
+        if ($validator->fails()) {
+            return redirect()->route('settings.index', ['tab' => 'isr'])
+                ->withErrors($validator)
+                ->withInput();
+        }
+
+        $isrTable = IsrTable::create([
+            'year' => $request->input('year'),
+        ]);
+
+        return redirect()->route('settings.index', ['tab' => 'isr'])
+            ->with('success', 'Tabla ISR para ' . $isrTable->year . ' creada. Ahora agrega los brackets.');
+    }
+
+    /**
+     * Formulario edición de brackets
+     */
+    public function edit(IsrTable $isrTable)
+    {
+        $isrTable->load('brackets');
+        return view('settings.isr.edit', compact('isrTable'));
+    }
+
+    /**
+     * Guarda brackets manuales
+     */
+    public function updateBrackets(Request $request, IsrTable $isrTable)
+    {
+        $validator = Validator::make($request->all(), [
+            'brackets' => 'required|array|min:1',
+            'brackets.*.lower_limit' => 'required|numeric|min:0',
+            'brackets.*.upper_limit' => 'nullable|numeric|min:0',
+            'brackets.*.fixed_fee' => 'required|numeric|min:0',
+            'brackets.*.rate' => 'required|numeric|min:0|max:100',
+        ]);
+
+        if ($validator->fails()) {
+            return redirect()->route('settings.isr.edit', $isrTable)
+                ->withErrors($validator)
+                ->withInput();
+        }
+
+        // Eliminar brackets existentes
+        $isrTable->brackets()->delete();
+
+        // Crear nuevos brackets
+        $bracketsData = $request->input('brackets');
+        $order = 0;
+
+        // Ordenar brackets por lower_limit antes de guardar
+        usort($bracketsData, function ($a, $b) {
+            return floatval($a['lower_limit']) - floatval($b['lower_limit']);
+        });
+
+        foreach ($bracketsData as $bracketData) {
+            $isrTable->brackets()->create([
+                'lower_limit' => floatval($bracketData['lower_limit']),
+                'upper_limit' => isset($bracketData['upper_limit']) && $bracketData['upper_limit'] !== '' 
+                    ? floatval($bracketData['upper_limit']) 
+                    : null,
+                'fixed_fee' => floatval($bracketData['fixed_fee']),
+                'rate' => floatval($bracketData['rate']),
+                'order' => $order++,
+            ]);
+        }
+
+        return redirect()->route('settings.index', ['tab' => 'isr'])
+            ->with('success', 'Brackets actualizados correctamente.');
+    }
+
+    /**
+     * Importa CSV
+     */
+    public function uploadCsv(Request $request, IsrTable $isrTable)
+    {
+        $validator = Validator::make($request->all(), [
+            'csv_file' => 'required|file|mimes:csv,txt',
+        ]);
+
+        if ($validator->fails()) {
+            return redirect()->route('settings.isr.edit', $isrTable)
+                ->withErrors($validator)
+                ->withInput();
+        }
+
+        $file = $request->file('csv_file');
+        $content = file_get_contents($file->getRealPath());
+        $lines = explode("\n", $content);
+
+        $brackets = [];
+        $firstLine = true;
+
+        foreach ($lines as $line) {
+            $line = trim($line);
+
+            // Ignorar primera línea (encabezados vacíos)
+            if ($firstLine) {
+                $firstLine = false;
+                continue;
+            }
+
+            if (empty($line)) {
+                continue;
+            }
+
+            // Parsear línea CSV
+            $values = str_getcsv($line);
+
+            if (count($values) < 4) {
+                continue;
+            }
+
+            $lowerLimit = $this->parseCsvValue($values[0]);
+            $upperLimit = $this->parseCsvValue($values[1]);
+            $fixedFee = $this->parseCsvValue($values[2]);
+            $rate = $this->parseCsvValue($values[3]);
+
+            // Ignorar si no hay lower_limit válido
+            if ($lowerLimit === null || $lowerLimit < 0) {
+                continue;
+            }
+
+            // Default null values to 0
+            $fixedFee = $fixedFee ?? 0;
+            $rate = $rate ?? 0;
+
+            $brackets[] = [
+                'lower_limit' => $lowerLimit,
+                'upper_limit' => $upperLimit,
+                'fixed_fee' => $fixedFee,
+                'rate' => $rate,
+            ];
+        }
+
+        // Ordenar brackets por lower_limit
+        usort($brackets, function ($a, $b) {
+            return $a['lower_limit'] - $b['lower_limit'];
+        });
+
+        if (empty($brackets)) {
+            return redirect()->route('settings.index', ['tab' => 'isr'])
+                ->with('error', 'No se encontraron brackets válidos en el archivo CSV.');
+        }
+
+        // Eliminar brackets existentes
+        $isrTable->brackets()->delete();
+
+        // Crear nuevos brackets
+        $order = 0;
+        foreach ($brackets as $bracket) {
+            $isrTable->brackets()->create([
+                'lower_limit' => $bracket['lower_limit'],
+                'upper_limit' => $bracket['upper_limit'],
+                'fixed_fee' => $bracket['fixed_fee'],
+                'rate' => $bracket['rate'],
+                'order' => $order++,
+            ]);
+        }
+
+        return redirect()->route('settings.index', ['tab' => 'isr'])
+            ->with('success', 'Brackets importados correctamente desde el CSV.');
+    }
+
+    /**
+     * Elimina tabla ISR
+     */
+    public function destroy(IsrTable $isrTable)
+    {
+        $year = $isrTable->year;
+        $isrTable->delete();
+
+        return redirect()->route('settings.index', ['tab' => 'isr'])
+            ->with('success', 'Tabla ISR para ' . $year . ' eliminada.');
+    }
+
+    /**
+     * Convierte valor CSV como "3,537.15" a 3537.15
+     */
+    private function parseCsvValue(string $val): ?float
+    {
+        // Limpiar comillas y espacios
+        $val = trim($val, '"\' ');
+
+        // Manejar "En adelante" como null
+        if (in_array(strtolower($val), ['en adelante', 'en adelante ', 'null', ''])) {
+            return null;
+        }
+
+        // Eliminar comas de miles
+        $val = str_replace(',', '', $val);
+
+        // Convertir a número
+        $num = floatval($val);
+
+        // Permitir 0 como valor válido, pero null para valores negativos o no numéricos
+        return is_numeric($val) ? $num : null;
+    }
+}

app/Models/IsrBracket.php

@@ -0,0 +1,36 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Model;
+
+class IsrBracket extends Model
+{
+    protected $table = 'isr_brackets';
+
+    protected $fillable = ['isr_table_id', 'lower_limit', 'upper_limit', 'fixed_fee', 'rate', 'order'];
+
+    /**
+     * Get the attributes that should be cast.
+     *
+     * @return array<string, string>
+     */
+    protected function casts(): array
+    {
+        return [
+            'lower_limit' => 'decimal:2',
+            'upper_limit' => 'decimal:2',
+            'fixed_fee' => 'decimal:2',
+            'rate' => 'decimal:2',
+        ];
+    }
+
+    /**
+     * Relación con la tabla ISR
+     */
+    public function isrTable(): BelongsTo
+    {
+        return $this->belongsTo(IsrTable::class);
+    }
+}

app/Models/IsrTable.php

@@ -0,0 +1,21 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\Model;
+
+class IsrTable extends Model
+{
+    protected $table = 'isr_tables';
+
+    protected $fillable = ['year'];
+
+    /**
+     * Relación con los brackets de ISR
+     */
+    public function brackets(): HasMany
+    {
+        return $this->hasMany(IsrBracket::class)->orderBy('order');
+    }
+}

csv/ISR2026.csv

@@ -0,0 +1,12 @@
+,,,
+0.01,416.7,0,1.92
+416.71,"3,537.15",7.95,6.4
+"3,537.16","6,216.15",207.75,10.88
+"6,216.16","7,225.95",499.2,16
+"7,225.96","8,651.40",660.75,17.92
+"8,651.41","17,448.75",916.2,21.36
+"17,448.76","27,501.60","2,795.25",23.52
+"27,501.61","52,505.25","5,159.70",30
+"52,505.26","70,006.95","12,660.75",32
+"70,006.96","210,020.70","18,261.30",34
+"210,020.71",En adelante,"65,866.05",35

database/migrations/2024_01_01_000010_create_isr_tables_table.php

@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('isr_tables', function (Blueprint $table) {
+            $table->id();
+            $table->year('year')->unique();
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('isr_tables');
+    }
+};

database/migrations/2024_01_01_000011_create_isr_brackets_table.php

@@ -0,0 +1,34 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('isr_brackets', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('isr_table_id')->constrained()->onDelete('cascade');
+            $table->decimal('lower_limit', 15, 2);
+            $table->decimal('upper_limit', 15, 2)->nullable()->comment('null significa "En adelante"');
+            $table->decimal('fixed_fee', 12, 2)->default(0);
+            $table->decimal('rate', 5, 2)->comment('porcentaje');
+            $table->unsignedInteger('order')->default(0);
+            $table->index('isr_table_id');
+            $table->index('order');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('isr_brackets');
+    }
+};

database/migrations/2026_04_21_000001_add_timestamps_to_isr_brackets_table.php

@@ -0,0 +1,22 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('isr_brackets', function (Blueprint $table) {
+            $table->timestamps();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('isr_brackets', function (Blueprint $table) {
+            $table->dropTimestamps();
+        });
+    }
+};

resources/views/settings/index.blade.php

@@ -3,16 +3,31 @@
 @section('title', 'Configuración')
 
 @section('content')
-<div class="row">
+<ul class="nav nav-tabs" id="settingsTabs" role="tablist">
-    <div class="col-12">
+    <li class="nav-item">
-        <h2 class="mb-4">
+        <button class="nav-link{{ request('tab') != 'isr' ? ' active' : '' }}" id="laboral-tab" data-bs-toggle="tab" data-bs-target="#laboral" type="button" role="tab">
-            <i class="bi bi-gear text-primary"></i> Configuración
+            <i class="bi bi-briefcase"></i> Datos Laborales
-        </h2>
+        </button>
-    </div>
+    </li>
-</div>
+    <li class="nav-item">
+        <button class="nav-link" id="comision-tab" data-bs-toggle="tab" data-bs-target="#comision" type="button" role="tab">
+            <i class="bi bi-percent"></i> Comisión
+        </button>
+    </li>
+    <li class="nav-item">
+        <button class="nav-link{{ request('tab') == 'isr' ? ' active' : '' }}" id="isr-tab" data-bs-toggle="tab" data-bs-target="#isr" type="button" role="tab">
+            <i class="bi bi-calculator"></i> ISR
+        </button>
+    </li>
+    <li class="nav-item">
+        <button class="nav-link" id="password-tab" data-bs-toggle="tab" data-bs-target="#password" type="button" role="tab">
+            <i class="bi bi-key"></i> Contraseña
+        </button>
+    </li>
+</ul>
 
-<div class="row">
+<div class="tab-content mt-3" id="settingsTabsContent">
-    <div class="col-md-8">
+    <div class="tab-pane fade{{ request('tab') != 'isr' ? ' show active' : '' }}" id="laboral" role="tabpanel">
         <!-- Datos Laborales -->
         <div class="card mb-4">
             <div class="card-header bg-success text-white">
@@ -77,7 +92,9 @@
                 </form>
             </div>
         </div>
+    </div>
 
+    <div class="tab-pane fade" id="comision" role="tabpanel">
         <!-- Configuración de Comisión -->
         <div class="card mb-4">
             <div class="card-header bg-primary text-white">
@@ -131,7 +148,13 @@
                 </form>
             </div>
         </div>
+    </div>
 
+    <div class="tab-pane fade{{ request('tab') == 'isr' ? ' show active' : '' }}" id="isr" role="tabpanel">
+        @include('settings.isr.index', ['isrTables' => \App\Models\IsrTable::with('brackets')->get()])
+    </div>
+
+    <div class="tab-pane fade" id="password" role="tabpanel">
         <!-- Cambiar Contraseña -->
         <div class="card mb-4">
             <div class="card-header bg-secondary text-white">
@@ -178,8 +201,10 @@
             </div>
         </div>
     </div>
+</div>
 
-    <div class="col-md-4">
+<div class="row mt-4">
+    <div class="col-md-12">
         <!-- Información del Usuario -->
         <div class="card mb-4">
             <div class="card-header bg-dark text-white">
@@ -189,32 +214,32 @@
             </div>
             <div class="card-body">
                 <dl class="row">
-                    <dt class="col-sm-4">Nombre:</dt>
+                    <dt class="col-sm-2">Nombre:</dt>
-                    <dd class="col-sm-8">{{ auth()->user()->name }}</dd>
+                    <dd class="col-sm-10">{{ auth()->user()->name }}</dd>
                     
-                    <dt class="col-sm-4">Email:</dt>
+                    <dt class="col-sm-2">Email:</dt>
-                    <dd class="col-sm-8">{{ auth()->user()->email }}</dd>
+                    <dd class="col-sm-10">{{ auth()->user()->email }}</dd>
                     
                     @if(auth()->user()->razon_social)
-                    <dt class="col-sm-4">Empresa:</dt>
+                    <dt class="col-sm-2">Empresa:</dt>
-                    <dd class="col-sm-8">{{ auth()->user()->razon_social }}</dd>
+                    <dd class="col-sm-10">{{ auth()->user()->razon_social }}</dd>
                     @endif
                     
                     @if(auth()->user()->fecha_ingreso)
-                    <dt class="col-sm-4">Ingreso:</dt>
+                    <dt class="col-sm-2">Ingreso:</dt>
-                    <dd class="col-sm-8">{{ auth()->user()->fecha_ingreso->format('d/m/Y') }}</dd>
+                    <dd class="col-sm-10">{{ auth()->user()->fecha_ingreso->format('d/m/Y') }}</dd>
                     @endif
                     
-                    <dt class="col-sm-4">Comisión:</dt>
+                    <dt class="col-sm-2">Comisión:</dt>
-                    <dd class="col-sm-8">
+                    <dd class="col-sm-10">
                         <span class="badge bg-primary">{{ auth()->user()->commission_percentage }}%</span>
                     </dd>
                     
-                    <dt class="col-sm-4">Salario:</dt>
+                    <dt class="col-sm-2">Salario:</dt>
-                    <dd class="col-sm-8">${{ number_format(auth()->user()->monthly_salary, 2) }}</dd>
+                    <dd class="col-sm-10">${{ number_format(auth()->user()->monthly_salary, 2) }}</dd>
                     
-                    <dt class="col-sm-4">Estado:</dt>
+                    <dt class="col-sm-2">Estado:</dt>
-                    <dd class="col-sm-8">
+                    <dd class="col-sm-10">
                         @if(auth()->user()->is_active)
                             <span class="badge bg-success">Activo</span>
                         @else

resources/views/settings/isr/edit.blade.php

@@ -0,0 +1,168 @@
+@extends('layouts.app')
+
+@section('title', 'Editar Tabla ISR ' . $isrTable->year . ' - Configuración')
+
+@section('content')
+<div class="row">
+    <div class="col-12">
+        <div class="d-flex justify-content-between align-items-center mb-3">
+            <h4>
+                <i class="bi bi-calculator text-primary"></i> Tabla ISR {{ $isrTable->year }}
+            </h4>
+            <a href="{{ route('settings.index') }}#isr" class="btn btn-secondary btn-sm">
+                <i class="bi bi-arrow-left"></i> Volver
+            </a>
+        </div>
+    </div>
+</div>
+
+<!-- Errores de Validación -->
+@if($errors->any())
+    <div class="alert alert-danger alert-dismissible fade show" role="alert">
+        <h6><i class="bi bi-exclamation-triangle"></i> Error(es):</h6>
+        <ul class="mb-0 small">
+            @foreach($errors->all() as $error)
+                <li>{{ $error }}</li>
+            @endforeach
+        </ul>
+        <button type="button" class="btn-close" data-bs-dismiss="alert" aria-label="Cerrar"></button>
+    </div>
+@endif
+
+<!-- Formulario de Brackets -->
+<form method="POST" action="{{ route('settings.isr.brackets.update', $isrTable) }}" id="bracketsForm">
+    @csrf
+    @method('PUT')
+    
+    <div class="card mb-3">
+        <div class="card-header bg-primary text-white">
+            <div class="d-flex justify-content-between align-items-center">
+                <h6 class="mb-0">
+                    <i class="bi bi-table"></i> Brackets ISR - Año {{ $isrTable->year }}
+                </h6>
+                <span class="badge bg-light text-dark" id="bracketCount">0 rango(s)</span>
+            </div>
+        </div>
+        <div class="card-body">
+            <div class="table-responsive">
+                <table class="table table-sm table-hover mb-0" id="bracketsTable">
+                    <thead class="table-light">
+                        <tr>
+                            <th>Límite Inferior</th>
+                            <th>Límite Superior</th>
+                            <th>Cuota Fija</th>
+                            <th>Tasa (%)</th>
+                            <th style="width: 50px">Acciones</th>
+                        </tr>
+                    </thead>
+                    <tbody id="bracketsBody">
+                    </tbody>
+                    <tfoot>
+                        <tr class="table-light">
+                            <td colspan="5">
+                                <button type="button" class="btn btn-success btn-sm" onclick="addBracket()">
+                                    <i class="bi bi-plus-circle"></i> Agregar Fila
+                                </button>
+                            </td>
+                        </tr>
+                    </tfoot>
+                </table>
+            </div>
+        </div>
+        <div class="card-footer bg-light">
+            <div class="d-flex justify-content-end gap-2">
+                <a href="{{ route('settings.index') }}#isr" class="btn btn-secondary btn-sm">
+                    <i class="bi bi-arrow-left"></i> Volver
+                </a>
+                <button type="submit" class="btn btn-primary btn-sm">
+                    <i class="bi bi-save"></i> Guardar Cambios
+                </button>
+            </div>
+        </div>
+    </div>
+</form>
+
+<!-- Información Adicional -->
+<div class="card">
+    <div class="card-header bg-light">
+        <h6 class="mb-0">
+            <i class="bi bi-info-circle"></i> Información
+        </h6>
+    </div>
+    <div class="card-body">
+        <p class="text-muted small mb-2">
+            <strong>Cómo funciona la tabla ISR:</strong>
+        </p>
+        <ul class="text-muted small mb-0">
+            <li><strong>Límite Inferior:</strong> Monto mínimo del rango.</li>
+            <li><strong>Límite Superior:</strong> Monto máximo (dejar vacío para "En adelante").</li>
+            <li><strong>Cuota Fija:</strong> Impuesto fijo.</li>
+            <li><strong>Tasa (%):</strong> Porcentaje sobre el excedente.</li>
+        </ul>
+    </div>
+</div>
+
+@push('scripts')
+<script>
+let bracketIndex = 0;
+
+function updateBracketCount() {
+    const count = document.querySelectorAll('#bracketsBody tr').length;
+    document.getElementById('bracketCount').textContent = count + ' rango(s)';
+}
+
+function addBracket(lowerLimit = '', upperLimit = '', fixedFee = '', rate = '') {
+    const tbody = document.getElementById('bracketsBody');
+    const row = document.createElement('tr');
+    row.innerHTML = `
+        <td>
+            <input type="number" class="form-control form-control-sm" name="brackets[${bracketIndex}][lower_limit]" 
+                   value="${lowerLimit}" min="0" step="0.01" placeholder="0.00" required>
+        </td>
+        <td>
+            <input type="number" class="form-control form-control-sm" name="brackets[${bracketIndex}][upper_limit]" 
+                   value="${upperLimit}" min="0" step="0.01" placeholder="En adelante">
+            <small class="text-muted">Vacío = En adelante</small>
+        </td>
+        <td>
+            <input type="number" class="form-control form-control-sm" name="brackets[${bracketIndex}][fixed_fee]" 
+                   value="${fixedFee}" min="0" step="0.01" placeholder="0.00" required>
+        </td>
+        <td>
+            <input type="number" class="form-control form-control-sm" name="brackets[${bracketIndex}][rate]" 
+                   value="${rate}" min="0" max="100" step="0.01" placeholder="0.00" required>
+        </td>
+        <td>
+            <button type="button" class="btn btn-danger btn-sm" onclick="removeBracket(this)" title="Eliminar">
+                <i class="bi bi-trash"></i>
+            </button>
+        </td>
+    `;
+    tbody.appendChild(row);
+    bracketIndex++;
+    updateBracketCount();
+}
+
+function removeBracket(button) {
+    const row = button.closest('tr');
+    row.remove();
+    updateBracketCount();
+}
+
+document.addEventListener('DOMContentLoaded', function() {
+    @foreach($isrTable->brackets as $bracket)
+        addBracket(
+            {{ $bracket->lower_limit }},
+            {{ $bracket->upper_limit ?? 'null' }},
+            {{ $bracket->fixed_fee }},
+            {{ $bracket->rate }}
+        );
+    @endforeach
+    
+    if (document.querySelectorAll('#bracketsBody tr').length === 0) {
+        addBracket();
+    }
+});
+</script>
+@endpush
+@endsection

resources/views/settings/isr/index.blade.php

@@ -0,0 +1,169 @@
+<div class="row">
+    <div class="col-12">
+        <h4 class="mb-3">
+            <i class="bi bi-calculator text-primary"></i> Tablas ISR
+        </h4>
+    </div>
+</div>
+
+<!-- Lista de Tablas ISR -->
+<div class="card mb-3">
+    <div class="card-header bg-primary text-white">
+        <div class="d-flex justify-content-between align-items-center">
+            <h6 class="mb-0">
+                <i class="bi bi-table"></i> Tablas ISR Existentes
+            </h6>
+            <span class="badge bg-light text-dark">{{ $isrTables->count() }} tabla(s)</span>
+        </div>
+    </div>
+    <div class="card-body">
+        @if($isrTables->isEmpty())
+            <div class="alert alert-info mb-0">
+                <i class="bi bi-info-circle"></i> No hay tablas ISR configuradas. Crea una nueva tabla para comenzar.
+            </div>
+        @else
+            <div class="table-responsive">
+                <table class="table table-hover mb-0">
+                    <thead class="table-light">
+                        <tr>
+                            <th>Año</th>
+                            <th>Brackets</th>
+                            <th>Última Actualización</th>
+                            <th class="text-center">Acciones</th>
+                        </tr>
+                    </thead>
+                    <tbody>
+                        @foreach($isrTables as $table)
+                        <tr>
+                            <td>
+                                <span class="badge bg-primary fs-6">{{ $table->year }}</span>
+                            </td>
+                            <td>
+                                <span class="text-muted">{{ $table->brackets->count() }} rango(s)</span>
+                            </td>
+                            <td>
+                                <small class="text-muted">
+                                    @if($table->brackets->isNotEmpty())
+                                        {{ $table->brackets->max('updated_at')->format('d/m/Y H:i') }}
+                                    @else
+                                        <em>Sin datos</em>
+                                    @endif
+                                </small>
+                            </td>
+                            <td class="text-center">
+                                <div class="btn-group btn-group-sm" role="group">
+                                    <a href="{{ route('settings.isr.edit', $table) }}" class="btn btn-primary" title="Editar">
+                                        <i class="bi bi-pencil"></i> Editar
+                                    </a>
+                                    <form method="POST" action="{{ route('settings.isr.destroy', $table) }}" class="d-inline" onsubmit="return confirm('¿Estás seguro de eliminar la tabla ISR {{ $table->year }}?')">
+                                        @csrf
+                                        @method('DELETE')
+                                        <button type="submit" class="btn btn-danger" title="Eliminar">
+                                            <i class="bi bi-trash"></i> Eliminar
+                                        </button>
+                                    </form>
+                                    <button type="button" class="btn btn-success" onclick="showUploadModal({{ $table->id }}, {{ $table->year }})" title="Subir CSV">
+                                        <i class="bi bi-upload"></i> Subir CSV
+                                    </button>
+                                </div>
+                            </td>
+                        </tr>
+                        @endforeach
+                    </tbody>
+                </table>
+            </div>
+        @endif
+    </div>
+</div>
+
+<!-- Crear Nueva Tabla ISR -->
+<div class="card">
+    <div class="card-header bg-success text-white">
+        <h6 class="mb-0">
+            <i class="bi bi-plus-circle"></i> Nueva Tabla ISR
+        </h6>
+    </div>
+    <div class="card-body">
+        <form method="POST" action="{{ route('settings.isr.store') }}">
+            @csrf
+            
+            <div class="row">
+                <div class="col-md-4">
+                    <div class="mb-3">
+                        <label for="year" class="form-label">Año</label>
+                        <input type="number" class="form-control @error('year') is-invalid @enderror" 
+                               id="isr_year" name="year" 
+                               value="{{ old('year', now()->year) }}"
+                               min="2000" max="2100" 
+                               placeholder="Ej: 2026" required>
+                        @error('year')
+                            <div class="invalid-feedback">{{ $message }}</div>
+                        @enderror
+                        <small class="text-muted">Año para el cual aplica la tabla de ISR</small>
+                    </div>
+                </div>
+                <div class="col-md-4 d-flex align-items-end">
+                    <div class="mb-3">
+                        <button type="submit" class="btn btn-success">
+                            <i class="bi bi-plus-circle"></i> Nueva Tabla ISR
+                        </button>
+                    </div>
+                </div>
+            </div>
+        </form>
+    </div>
+</div>
+
+<!-- Modal Subir CSV -->
+<div class="modal fade" id="uploadCsvModal" tabindex="-1" aria-hidden="true">
+    <div class="modal-dialog">
+        <div class="modal-content">
+            <div class="modal-header bg-success text-white">
+                <h5 class="modal-title">
+                    <i class="bi bi-upload"></i> Subir CSV - Año <span id="modalYear"></span>
+                </h5>
+                <button type="button" class="btn-close btn-close-white" data-bs-dismiss="modal" aria-label="Cerrar"></button>
+            </div>
+            <form method="POST" id="uploadCsvForm" enctype="multipart/form-data">
+                @csrf
+                <div class="modal-body">
+                    <div class="mb-3">
+                        <label for="csv_file" class="form-label">Archivo CSV</label>
+                        <input type="file" class="form-control @error('csv_file') is-invalid @enderror" 
+                               id="csv_file" name="csv_file" 
+                               accept=".csv,.txt" required>
+                        @error('csv_file')
+                            <div class="invalid-feedback">{{ $message }}</div>
+                        @enderror
+                        <small class="text-muted">
+                            Formato esperado: Límite Inferior, Límite Superior, Cuota Fija, Tasa (%)<br>
+                            La primera línea puede contener encabezados (se ignorará).
+                        </small>
+                    </div>
+                    <div class="alert alert-info mb-0">
+                        <i class="bi bi-info-circle"></i> 
+                        <strong>Nota:</strong> Si la tabla ya tiene datos, estos serán reemplazados por el contenido del CSV.
+                    </div>
+                </div>
+                <div class="modal-footer">
+                    <button type="button" class="btn btn-secondary" data-bs-dismiss="modal">Cancelar</button>
+                    <button type="submit" class="btn btn-success">
+                        <i class="bi bi-upload"></i> Importar
+                    </button>
+                </div>
+            </form>
+        </div>
+    </div>
+</div>
+
+@push('scripts')
+<script>
+function showUploadModal(tableId, year) {
+    document.getElementById('modalYear').textContent = year;
+    document.getElementById('uploadCsvForm').action = '/settings/isr/' + tableId + '/upload';
+    
+    var modal = new bootstrap.Modal(document.getElementById('uploadCsvModal'));
+    modal.show();
+}
+</script>
+@endpush

routes/web.php

@@ -4,6 +4,7 @@ use App\Http\Controllers\AuthController;
 use App\Http\Controllers\CalendarController;
 use App\Http\Controllers\DashboardController;
 use App\Http\Controllers\ExpenseController;
+use App\Http\Controllers\IsrController;
 use App\Http\Controllers\MonthController;
 use App\Http\Controllers\ReportController;
 use App\Http\Controllers\SaleController;
@@ -66,6 +67,16 @@ Route::middleware(['auth'])->group(function () {
     // Settings
     Route::get('/settings', [SettingsController::class, 'index'])->name('settings.index');
     Route::put('/settings', [SettingsController::class, 'update'])->name('settings.update');
+
+    // ISR Tables
+    Route::prefix('settings/isr')->name('settings.isr.')->group(function () {
+        Route::get('/', [IsrController::class, 'index'])->name('index');
+        Route::post('/', [IsrController::class, 'store'])->name('store');
+        Route::delete('/{isrTable}', [IsrController::class, 'destroy'])->name('destroy');
+        Route::get('/{isrTable}/edit', [IsrController::class, 'edit'])->name('edit');
+        Route::put('/{isrTable}/brackets', [IsrController::class, 'updateBrackets'])->name('brackets.update');
+        Route::post('/{isrTable}/upload', [IsrController::class, 'uploadCsv'])->name('upload');
+    });
 });
 
 // Webhook de Telegram (público, sin auth)