diff --git a/db/core/changesets/011-rpc-budget.sql b/db/core/changesets/011-rpc-budget.sql
new file mode 100644
index 0000000..62bb24b
--- /dev/null
+++ b/db/core/changesets/011-rpc-budget.sql
@@ -0,0 +1,697 @@
+--liquibase formatted sql
+-- PANELS · core · RPC presupuesto (capítulos, partidas, importación atómica)
+
+--changeset panel:core-011a-fn-budget-list endDelimiter:; splitStatements:true
+CREATE OR REPLACE FUNCTION core.fn_budget_list(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_chapters jsonb;
+  v_items jsonb;
+  v_subtotal numeric(14,2);
+  v_iva numeric(14,2);
+  v_item_count integer;
+BEGIN
+  IF v_project_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_budget_list: project_id es obligatorio para consultar el presupuesto',
+      jsonb_build_object('fn', 'fn_budget_list', 'field', 'project_id')
+    );
+  END IF;
+  IF NOT EXISTS (SELECT 1 FROM projects WHERE id = v_project_id) THEN
+    RETURN core.rpc_err(
+      'NOT_FOUND',
+      format('fn_budget_list: proyecto id=%s no encontrado', v_project_id),
+      jsonb_build_object('fn', 'fn_budget_list', 'project_id', v_project_id)
+    );
+  END IF;
+
+  SELECT COALESCE(jsonb_agg(to_jsonb(c) ORDER BY c.sort_order, c.id), '[]'::jsonb)
+    INTO v_chapters
+    FROM (
+      SELECT
+        bc.id,
+        bc.project_id,
+        bc.parent_id,
+        bc.code,
+        bc.name,
+        COALESCE(bc.wbs, '') AS wbs,
+        bc.sort_order
+      FROM budget_chapters bc
+      WHERE bc.project_id = v_project_id
+    ) c;
+
+  SELECT
+    COALESCE(jsonb_agg(to_jsonb(i) ORDER BY COALESCE(i.ch_sort, 9999), i.sort_order, i.id), '[]'::jsonb),
+    COALESCE(SUM(i.amount), 0),
+    COUNT(*)::integer
+    INTO v_items, v_subtotal, v_item_count
+    FROM (
+      SELECT
+        bi.*,
+        ch.name AS chapter_name,
+        ch.code AS chapter_code,
+        ch.sort_order AS ch_sort
+      FROM budget_items bi
+      LEFT JOIN budget_chapters ch ON ch.id = bi.chapter_id
+      WHERE bi.project_id = v_project_id
+    ) i;
+
+  v_subtotal := round(COALESCE(v_subtotal, 0), 2);
+  v_iva := round(v_subtotal * 0.16, 2);
+
+  RETURN core.rpc_ok(
+    jsonb_build_object(
+      'chapters', v_chapters,
+      'items', v_items,
+      'totals', jsonb_build_object(
+        'subtotal', v_subtotal,
+        'iva', v_iva,
+        'total', round(v_subtotal + v_iva, 2),
+        'item_count', v_item_count
+      )
+    ),
+    format('Presupuesto del proyecto %s: %s capítulo(s), %s partida(s), subtotal %s',
+      v_project_id, jsonb_array_length(v_chapters), v_item_count, v_subtotal),
+    jsonb_build_object(
+      'fn', 'fn_budget_list',
+      'project_id', v_project_id,
+      'chapter_count', jsonb_array_length(v_chapters),
+      'item_count', v_item_count
+    )
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_budget_list', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-011b-fn-budget-chapter-create endDelimiter:; splitStatements:true
+CREATE OR REPLACE FUNCTION core.fn_budget_chapter_create(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_parent_id bigint := NULLIF(payload->>'parent_id', '')::bigint;
+  v_name text := nullif(btrim(payload->>'name'), '');
+  v_code text := coalesce(nullif(btrim(payload->>'code'), ''), '');
+  v_wbs text := coalesce(nullif(btrim(payload->>'wbs'), ''), '');
+  v_sort integer;
+  v_row budget_chapters%ROWTYPE;
+BEGIN
+  IF v_project_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_budget_chapter_create: project_id es obligatorio',
+      jsonb_build_object('fn', 'fn_budget_chapter_create', 'field', 'project_id')
+    );
+  END IF;
+  IF v_name IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_budget_chapter_create: nombre de capítulo obligatorio',
+      jsonb_build_object('fn', 'fn_budget_chapter_create', 'field', 'name', 'project_id', v_project_id)
+    );
+  END IF;
+  IF NOT EXISTS (SELECT 1 FROM projects WHERE id = v_project_id) THEN
+    RETURN core.rpc_err(
+      'NOT_FOUND',
+      format('fn_budget_chapter_create: proyecto id=%s no encontrado', v_project_id),
+      jsonb_build_object('fn', 'fn_budget_chapter_create', 'project_id', v_project_id)
+    );
+  END IF;
+  IF v_parent_id IS NOT NULL AND NOT EXISTS (
+    SELECT 1 FROM budget_chapters WHERE id = v_parent_id AND project_id = v_project_id
+  ) THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      format('fn_budget_chapter_create: capítulo padre id=%s no pertenece al proyecto %s', v_parent_id, v_project_id),
+      jsonb_build_object('fn', 'fn_budget_chapter_create', 'project_id', v_project_id, 'parent_id', v_parent_id)
+    );
+  END IF;
+
+  SELECT COALESCE(MAX(sort_order), 0) + 1
+    INTO v_sort
+    FROM budget_chapters
+   WHERE project_id = v_project_id;
+
+  INSERT INTO budget_chapters (project_id, parent_id, code, name, wbs, sort_order)
+  VALUES (v_project_id, v_parent_id, v_code, v_name, v_wbs, v_sort)
+  RETURNING * INTO v_row;
+
+  RETURN core.rpc_created(
+    jsonb_build_object('chapter', to_jsonb(v_row)),
+    format('Capítulo "%s" creado en proyecto %s (id=%s)', v_row.name, v_project_id, v_row.id),
+    jsonb_build_object('fn', 'fn_budget_chapter_create', 'project_id', v_project_id, 'id', v_row.id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_budget_chapter_create', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-011c-fn-budget-chapter-update endDelimiter:; splitStatements:true
+CREATE OR REPLACE FUNCTION core.fn_budget_chapter_update(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_id bigint := NULLIF(payload->>'id', '')::bigint;
+  v_cur budget_chapters%ROWTYPE;
+  v_name text;
+  v_code text;
+  v_wbs text;
+  v_parent_id bigint;
+BEGIN
+  IF v_project_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_budget_chapter_update: project_id es obligatorio',
+      jsonb_build_object('fn', 'fn_budget_chapter_update', 'field', 'project_id')
+    );
+  END IF;
+  IF v_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_budget_chapter_update: id del capítulo es obligatorio',
+      jsonb_build_object('fn', 'fn_budget_chapter_update', 'field', 'id', 'project_id', v_project_id)
+    );
+  END IF;
+
+  SELECT * INTO v_cur FROM budget_chapters WHERE id = v_id AND project_id = v_project_id;
+  IF NOT FOUND THEN
+    RETURN core.rpc_err(
+      'NOT_FOUND',
+      format('fn_budget_chapter_update: capítulo id=%s no encontrado en proyecto %s', v_id, v_project_id),
+      jsonb_build_object('fn', 'fn_budget_chapter_update', 'project_id', v_project_id, 'id', v_id)
+    );
+  END IF;
+
+  v_name := coalesce(nullif(btrim(payload->>'name'), ''), v_cur.name);
+  v_code := CASE WHEN payload ? 'code' THEN coalesce(nullif(btrim(payload->>'code'), ''), '') ELSE v_cur.code END;
+  v_wbs := CASE WHEN payload ? 'wbs' THEN coalesce(nullif(btrim(payload->>'wbs'), ''), '') ELSE v_cur.wbs END;
+  v_parent_id := CASE
+    WHEN payload ? 'parent_id' THEN NULLIF(payload->>'parent_id', '')::bigint
+    ELSE v_cur.parent_id
+  END;
+
+  IF v_parent_id IS NOT NULL AND v_parent_id = v_id THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      format('fn_budget_chapter_update: un capítulo no puede ser padre de sí mismo (id=%s)', v_id),
+      jsonb_build_object('fn', 'fn_budget_chapter_update', 'project_id', v_project_id, 'id', v_id)
+    );
+  END IF;
+  IF v_parent_id IS NOT NULL AND NOT EXISTS (
+    SELECT 1 FROM budget_chapters WHERE id = v_parent_id AND project_id = v_project_id
+  ) THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      format('fn_budget_chapter_update: capítulo padre id=%s no pertenece al proyecto %s', v_parent_id, v_project_id),
+      jsonb_build_object('fn', 'fn_budget_chapter_update', 'project_id', v_project_id, 'parent_id', v_parent_id)
+    );
+  END IF;
+
+  UPDATE budget_chapters
+     SET name = v_name,
+         code = v_code,
+         wbs = v_wbs,
+         parent_id = v_parent_id
+   WHERE id = v_id;
+
+  RETURN core.rpc_ok(
+    jsonb_build_object('id', v_id, 'name', v_name, 'code', v_code),
+    format('Capítulo id=%s actualizado en proyecto %s', v_id, v_project_id),
+    jsonb_build_object('fn', 'fn_budget_chapter_update', 'project_id', v_project_id, 'id', v_id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_budget_chapter_update', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-011d-fn-budget-chapter-delete endDelimiter:; splitStatements:true
+CREATE OR REPLACE FUNCTION core.fn_budget_chapter_delete(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_id bigint := NULLIF(payload->>'id', '')::bigint;
+  v_name text;
+  v_orphans integer;
+BEGIN
+  IF v_project_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_budget_chapter_delete: project_id es obligatorio',
+      jsonb_build_object('fn', 'fn_budget_chapter_delete', 'field', 'project_id')
+    );
+  END IF;
+  IF v_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_budget_chapter_delete: id del capítulo es obligatorio',
+      jsonb_build_object('fn', 'fn_budget_chapter_delete', 'field', 'id', 'project_id', v_project_id)
+    );
+  END IF;
+
+  SELECT name INTO v_name FROM budget_chapters WHERE id = v_id AND project_id = v_project_id;
+  IF NOT FOUND THEN
+    RETURN core.rpc_err(
+      'NOT_FOUND',
+      format('fn_budget_chapter_delete: capítulo id=%s no encontrado en proyecto %s', v_id, v_project_id),
+      jsonb_build_object('fn', 'fn_budget_chapter_delete', 'project_id', v_project_id, 'id', v_id)
+    );
+  END IF;
+
+  UPDATE budget_items
+     SET chapter_id = NULL
+   WHERE project_id = v_project_id
+     AND chapter_id = v_id;
+  GET DIAGNOSTICS v_orphans = ROW_COUNT;
+
+  DELETE FROM budget_chapters WHERE id = v_id AND project_id = v_project_id;
+
+  RETURN core.rpc_ok(
+    jsonb_build_object('id', v_id, 'orphaned_items', v_orphans),
+    format('Capítulo "%s" (id=%s) eliminado del proyecto %s; %s partida(s) quedaron sin capítulo',
+      v_name, v_id, v_project_id, v_orphans),
+    jsonb_build_object('fn', 'fn_budget_chapter_delete', 'project_id', v_project_id, 'id', v_id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_budget_chapter_delete', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-011e-fn-budget-item-create endDelimiter:; splitStatements:true
+CREATE OR REPLACE FUNCTION core.fn_budget_item_create(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_chapter_id bigint := NULLIF(payload->>'chapter_id', '')::bigint;
+  v_description text := nullif(btrim(payload->>'description'), '');
+  v_code text := upper(coalesce(nullif(btrim(payload->>'code'), ''), ''));
+  v_unit text := upper(coalesce(nullif(btrim(payload->>'unit'), ''), ''));
+  v_qty numeric(14,4) := coalesce((payload->>'quantity')::numeric(14,4), 0);
+  v_price numeric(14,4) := coalesce((payload->>'unit_price')::numeric(14,4), 0);
+  v_wbs text := coalesce(nullif(btrim(payload->>'wbs'), ''), '');
+  v_amount numeric(14,2);
+  v_sort integer;
+  v_row budget_items%ROWTYPE;
+BEGIN
+  IF v_project_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_budget_item_create: project_id es obligatorio',
+      jsonb_build_object('fn', 'fn_budget_item_create', 'field', 'project_id')
+    );
+  END IF;
+  IF v_description IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_budget_item_create: descripción de partida obligatoria',
+      jsonb_build_object('fn', 'fn_budget_item_create', 'field', 'description', 'project_id', v_project_id)
+    );
+  END IF;
+  IF NOT EXISTS (SELECT 1 FROM projects WHERE id = v_project_id) THEN
+    RETURN core.rpc_err(
+      'NOT_FOUND',
+      format('fn_budget_item_create: proyecto id=%s no encontrado', v_project_id),
+      jsonb_build_object('fn', 'fn_budget_item_create', 'project_id', v_project_id)
+    );
+  END IF;
+  IF v_chapter_id IS NOT NULL AND NOT EXISTS (
+    SELECT 1 FROM budget_chapters WHERE id = v_chapter_id AND project_id = v_project_id
+  ) THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      format('fn_budget_item_create: capítulo id=%s no pertenece al proyecto %s', v_chapter_id, v_project_id),
+      jsonb_build_object('fn', 'fn_budget_item_create', 'project_id', v_project_id, 'chapter_id', v_chapter_id)
+    );
+  END IF;
+
+  v_amount := round(v_qty * v_price, 2);
+  SELECT COALESCE(MAX(sort_order), 0) + 1
+    INTO v_sort
+    FROM budget_items
+   WHERE project_id = v_project_id;
+
+  INSERT INTO budget_items (
+    project_id, chapter_id, code, description, unit, quantity, unit_price, amount, wbs, sort_order
+  ) VALUES (
+    v_project_id, v_chapter_id, v_code, v_description, v_unit, v_qty, v_price, v_amount, v_wbs, v_sort
+  )
+  RETURNING * INTO v_row;
+
+  RETURN core.rpc_created(
+    jsonb_build_object('item', to_jsonb(v_row)),
+    format('Partida "%s" creada en proyecto %s (id=%s, importe=%s)',
+      v_row.description, v_project_id, v_row.id, v_row.amount),
+    jsonb_build_object('fn', 'fn_budget_item_create', 'project_id', v_project_id, 'id', v_row.id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_budget_item_create', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-011f-fn-budget-item-update endDelimiter:; splitStatements:true
+CREATE OR REPLACE FUNCTION core.fn_budget_item_update(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_id bigint := NULLIF(payload->>'id', '')::bigint;
+  v_cur budget_items%ROWTYPE;
+  v_chapter_id bigint;
+  v_description text;
+  v_code text;
+  v_unit text;
+  v_qty numeric(14,4);
+  v_price numeric(14,4);
+  v_wbs text;
+  v_amount numeric(14,2);
+BEGIN
+  IF v_project_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_budget_item_update: project_id es obligatorio',
+      jsonb_build_object('fn', 'fn_budget_item_update', 'field', 'project_id')
+    );
+  END IF;
+  IF v_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_budget_item_update: id de partida es obligatorio',
+      jsonb_build_object('fn', 'fn_budget_item_update', 'field', 'id', 'project_id', v_project_id)
+    );
+  END IF;
+
+  SELECT * INTO v_cur FROM budget_items WHERE id = v_id AND project_id = v_project_id;
+  IF NOT FOUND THEN
+    RETURN core.rpc_err(
+      'NOT_FOUND',
+      format('fn_budget_item_update: partida id=%s no encontrada en proyecto %s', v_id, v_project_id),
+      jsonb_build_object('fn', 'fn_budget_item_update', 'project_id', v_project_id, 'id', v_id)
+    );
+  END IF;
+
+  v_chapter_id := CASE
+    WHEN payload ? 'chapter_id' THEN NULLIF(payload->>'chapter_id', '')::bigint
+    ELSE v_cur.chapter_id
+  END;
+  v_description := coalesce(nullif(btrim(payload->>'description'), ''), v_cur.description);
+  v_code := upper(CASE WHEN payload ? 'code' THEN coalesce(nullif(btrim(payload->>'code'), ''), '') ELSE v_cur.code END);
+  v_unit := upper(CASE WHEN payload ? 'unit' THEN coalesce(nullif(btrim(payload->>'unit'), ''), '') ELSE v_cur.unit END);
+  v_qty := CASE WHEN payload ? 'quantity' THEN coalesce((payload->>'quantity')::numeric(14,4), 0) ELSE v_cur.quantity END;
+  v_price := CASE WHEN payload ? 'unit_price' THEN coalesce((payload->>'unit_price')::numeric(14,4), 0) ELSE v_cur.unit_price END;
+  v_wbs := CASE WHEN payload ? 'wbs' THEN coalesce(nullif(btrim(payload->>'wbs'), ''), '') ELSE v_cur.wbs END;
+
+  IF v_chapter_id IS NOT NULL AND NOT EXISTS (
+    SELECT 1 FROM budget_chapters WHERE id = v_chapter_id AND project_id = v_project_id
+  ) THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      format('fn_budget_item_update: capítulo id=%s no pertenece al proyecto %s', v_chapter_id, v_project_id),
+      jsonb_build_object('fn', 'fn_budget_item_update', 'project_id', v_project_id, 'chapter_id', v_chapter_id)
+    );
+  END IF;
+
+  v_amount := round(v_qty * v_price, 2);
+
+  UPDATE budget_items
+     SET chapter_id = v_chapter_id,
+         code = v_code,
+         description = v_description,
+         unit = v_unit,
+         quantity = v_qty,
+         unit_price = v_price,
+         amount = v_amount,
+         wbs = v_wbs
+   WHERE id = v_id;
+
+  RETURN core.rpc_ok(
+    jsonb_build_object('id', v_id, 'amount', v_amount),
+    format('Partida id=%s actualizada en proyecto %s (importe=%s)', v_id, v_project_id, v_amount),
+    jsonb_build_object('fn', 'fn_budget_item_update', 'project_id', v_project_id, 'id', v_id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_budget_item_update', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-011g-fn-budget-item-delete endDelimiter:; splitStatements:true
+CREATE OR REPLACE FUNCTION core.fn_budget_item_delete(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_id bigint := NULLIF(payload->>'id', '')::bigint;
+  v_description text;
+BEGIN
+  IF v_project_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_budget_item_delete: project_id es obligatorio',
+      jsonb_build_object('fn', 'fn_budget_item_delete', 'field', 'project_id')
+    );
+  END IF;
+  IF v_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_budget_item_delete: id de partida es obligatorio',
+      jsonb_build_object('fn', 'fn_budget_item_delete', 'field', 'id', 'project_id', v_project_id)
+    );
+  END IF;
+
+  DELETE FROM budget_items
+   WHERE id = v_id
+     AND project_id = v_project_id
+  RETURNING description INTO v_description;
+
+  IF NOT FOUND THEN
+    RETURN core.rpc_err(
+      'NOT_FOUND',
+      format('fn_budget_item_delete: partida id=%s no encontrada en proyecto %s', v_id, v_project_id),
+      jsonb_build_object('fn', 'fn_budget_item_delete', 'project_id', v_project_id, 'id', v_id)
+    );
+  END IF;
+
+  RETURN core.rpc_ok(
+    jsonb_build_object('id', v_id),
+    format('Partida "%s" (id=%s) eliminada del proyecto %s', v_description, v_id, v_project_id),
+    jsonb_build_object('fn', 'fn_budget_item_delete', 'project_id', v_project_id, 'id', v_id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_budget_item_delete', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-011h-fn-budget-replace endDelimiter:; splitStatements:true
+CREATE OR REPLACE FUNCTION core.fn_budget_replace(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_chapters jsonb := COALESCE(payload->'chapters', '[]'::jsonb);
+  v_items jsonb := COALESCE(payload->'items', '[]'::jsonb);
+  v_ch jsonb;
+  v_it jsonb;
+  v_wbs text;
+  v_parent_wbs text;
+  v_chapter_wbs text;
+  v_parent_id bigint;
+  v_chapter_id bigint;
+  v_new_id bigint;
+  v_sort integer;
+  v_item_sort integer;
+  v_qty numeric(14,4);
+  v_price numeric(14,4);
+  v_amount numeric(14,2);
+  v_chapter_count integer := 0;
+  v_item_count integer := 0;
+  v_wbs_map jsonb := '{}'::jsonb;
+BEGIN
+  IF v_project_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_budget_replace: project_id es obligatorio para reemplazar el presupuesto',
+      jsonb_build_object('fn', 'fn_budget_replace', 'field', 'project_id')
+    );
+  END IF;
+  IF jsonb_typeof(v_chapters) <> 'array' THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_budget_replace: chapters debe ser un arreglo JSON',
+      jsonb_build_object('fn', 'fn_budget_replace', 'field', 'chapters', 'project_id', v_project_id)
+    );
+  END IF;
+  IF jsonb_typeof(v_items) <> 'array' THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_budget_replace: items debe ser un arreglo JSON',
+      jsonb_build_object('fn', 'fn_budget_replace', 'field', 'items', 'project_id', v_project_id)
+    );
+  END IF;
+  IF NOT EXISTS (SELECT 1 FROM projects WHERE id = v_project_id) THEN
+    RETURN core.rpc_err(
+      'NOT_FOUND',
+      format('fn_budget_replace: proyecto id=%s no encontrado', v_project_id),
+      jsonb_build_object('fn', 'fn_budget_replace', 'project_id', v_project_id)
+    );
+  END IF;
+
+  DELETE FROM budget_items WHERE project_id = v_project_id;
+  DELETE FROM budget_chapters WHERE project_id = v_project_id;
+
+  v_sort := 0;
+  FOR v_ch IN
+    SELECT elem
+      FROM jsonb_array_elements(v_chapters) AS elem
+     ORDER BY coalesce(nullif(btrim(elem->>'wbs'), ''), elem->>'sort_order', elem->>'name')
+  LOOP
+    v_sort := v_sort + 1;
+    v_wbs := coalesce(nullif(btrim(v_ch->>'wbs'), ''), v_sort::text);
+    v_parent_wbs := nullif(btrim(v_ch->>'parent_wbs'), '');
+    v_parent_id := NULL;
+    IF v_parent_wbs IS NOT NULL THEN
+      v_parent_id := NULLIF(v_wbs_map->>v_parent_wbs, '')::bigint;
+      IF v_parent_id IS NULL THEN
+        RETURN core.rpc_err(
+          'VALIDATION',
+          format('fn_budget_replace: parent_wbs=%s no encontrado al insertar capítulo wbs=%s', v_parent_wbs, v_wbs),
+          jsonb_build_object('fn', 'fn_budget_replace', 'project_id', v_project_id, 'wbs', v_wbs, 'parent_wbs', v_parent_wbs)
+        );
+      END IF;
+    END IF;
+
+    IF nullif(btrim(v_ch->>'name'), '') IS NULL THEN
+      RETURN core.rpc_err(
+        'VALIDATION',
+        format('fn_budget_replace: nombre de capítulo obligatorio (wbs=%s)', v_wbs),
+        jsonb_build_object('fn', 'fn_budget_replace', 'project_id', v_project_id, 'wbs', v_wbs)
+      );
+    END IF;
+
+    INSERT INTO budget_chapters (project_id, parent_id, code, name, wbs, sort_order)
+    VALUES (
+      v_project_id,
+      v_parent_id,
+      coalesce(nullif(btrim(v_ch->>'code'), ''), ''),
+      btrim(v_ch->>'name'),
+      v_wbs,
+      coalesce((v_ch->>'sort_order')::integer, v_sort)
+    )
+    RETURNING id INTO v_new_id;
+
+    v_wbs_map := v_wbs_map || jsonb_build_object(v_wbs, v_new_id::text);
+    v_chapter_count := v_chapter_count + 1;
+  END LOOP;
+
+  v_item_sort := 0;
+  FOR v_it IN SELECT elem FROM jsonb_array_elements(v_items) AS elem
+  LOOP
+    v_item_sort := v_item_sort + 1;
+    IF nullif(btrim(v_it->>'description'), '') IS NULL THEN
+      RETURN core.rpc_err(
+        'VALIDATION',
+        format('fn_budget_replace: descripción obligatoria en partida #%s', v_item_sort),
+        jsonb_build_object('fn', 'fn_budget_replace', 'project_id', v_project_id, 'item_index', v_item_sort)
+      );
+    END IF;
+
+    v_chapter_wbs := nullif(btrim(v_it->>'chapter_wbs'), '');
+    v_chapter_id := NULL;
+    IF v_chapter_wbs IS NOT NULL THEN
+      v_chapter_id := NULLIF(v_wbs_map->>v_chapter_wbs, '')::bigint;
+      IF v_chapter_id IS NULL THEN
+        RETURN core.rpc_err(
+          'VALIDATION',
+          format('fn_budget_replace: chapter_wbs=%s no encontrado para partida #%s', v_chapter_wbs, v_item_sort),
+          jsonb_build_object('fn', 'fn_budget_replace', 'project_id', v_project_id, 'chapter_wbs', v_chapter_wbs)
+        );
+      END IF;
+    ELSIF v_it ? 'chapter_id' AND nullif(v_it->>'chapter_id', '') IS NOT NULL THEN
+      v_chapter_id := (v_it->>'chapter_id')::bigint;
+      IF NOT EXISTS (SELECT 1 FROM budget_chapters WHERE id = v_chapter_id AND project_id = v_project_id) THEN
+        RETURN core.rpc_err(
+          'VALIDATION',
+          format('fn_budget_replace: chapter_id=%s inválido para partida #%s', v_chapter_id, v_item_sort),
+          jsonb_build_object('fn', 'fn_budget_replace', 'project_id', v_project_id, 'chapter_id', v_chapter_id)
+        );
+      END IF;
+    END IF;
+
+    v_qty := coalesce((v_it->>'quantity')::numeric(14,4), 0);
+    v_price := coalesce((v_it->>'unit_price')::numeric(14,4), 0);
+    v_amount := round(coalesce((v_it->>'amount')::numeric(14,2), v_qty * v_price), 2);
+
+    INSERT INTO budget_items (
+      project_id, chapter_id, code, description, unit, quantity, unit_price, amount, wbs, sort_order
+    ) VALUES (
+      v_project_id,
+      v_chapter_id,
+      upper(coalesce(nullif(btrim(v_it->>'code'), ''), '')),
+      btrim(v_it->>'description'),
+      upper(coalesce(nullif(btrim(v_it->>'unit'), ''), '')),
+      v_qty,
+      v_price,
+      v_amount,
+      coalesce(nullif(btrim(v_it->>'wbs'), ''), ''),
+      coalesce((v_it->>'sort_order')::integer, v_item_sort)
+    );
+    v_item_count := v_item_count + 1;
+  END LOOP;
+
+  RETURN core.rpc_ok(
+    jsonb_build_object(
+      'project_id', v_project_id,
+      'chapter_count', v_chapter_count,
+      'item_count', v_item_count
+    ),
+    format('Presupuesto del proyecto %s reemplazado: %s capítulo(s) y %s partida(s) importados',
+      v_project_id, v_chapter_count, v_item_count),
+    jsonb_build_object(
+      'fn', 'fn_budget_replace',
+      'project_id', v_project_id,
+      'chapter_count', v_chapter_count,
+      'item_count', v_item_count
+    )
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_budget_replace', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-011i-fn-budget-grants endDelimiter:; splitStatements:true
+GRANT EXECUTE ON FUNCTION core.fn_budget_list(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_budget_chapter_create(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_budget_chapter_update(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_budget_chapter_delete(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_budget_item_create(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_budget_item_update(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_budget_item_delete(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_budget_replace(jsonb) TO panels_core_app;
diff --git a/db/core/changesets/012-rpc-badges.sql b/db/core/changesets/012-rpc-badges.sql
new file mode 100644
index 0000000..29db9f2
--- /dev/null
+++ b/db/core/changesets/012-rpc-badges.sql
@@ -0,0 +1,333 @@
+--liquibase formatted sql
+-- PANELS · core · RPC gafetes (jobs de impresión y entrega)
+
+--changeset panel:core-012a-fn-badge-job-create endDelimiter:; splitStatements:true
+CREATE OR REPLACE FUNCTION core.fn_badge_job_create(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_created_by_id integer := NULLIF(payload->>'created_by_id', '')::integer;
+  v_created_by_name text := coalesce(nullif(btrim(payload->>'created_by_name'), ''), '');
+  v_worker_ids integer[];
+  v_wid integer;
+  v_job_id bigint;
+  v_project record;
+  v_missing integer;
+  v_count integer := 0;
+BEGIN
+  IF v_project_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_badge_job_create: project_id es obligatorio para generar gafetes',
+      jsonb_build_object('fn', 'fn_badge_job_create', 'field', 'project_id')
+    );
+  END IF;
+
+  SELECT p.id, p.code, p.name, p.status
+    INTO v_project
+    FROM projects p
+   WHERE p.id = v_project_id;
+  IF NOT FOUND THEN
+    RETURN core.rpc_err(
+      'NOT_FOUND',
+      format('fn_badge_job_create: proyecto id=%s no encontrado', v_project_id),
+      jsonb_build_object('fn', 'fn_badge_job_create', 'project_id', v_project_id)
+    );
+  END IF;
+  IF v_project.status <> 'activo' THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      format('fn_badge_job_create: solo se generan gafetes de proyectos activos (proyecto %s está en %s)',
+        v_project.code, v_project.status),
+      jsonb_build_object('fn', 'fn_badge_job_create', 'project_id', v_project_id, 'status', v_project.status)
+    );
+  END IF;
+
+  IF payload->'worker_ids' IS NULL OR jsonb_typeof(payload->'worker_ids') <> 'array' THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_badge_job_create: worker_ids debe ser un arreglo de enteros',
+      jsonb_build_object('fn', 'fn_badge_job_create', 'field', 'worker_ids', 'project_id', v_project_id)
+    );
+  END IF;
+
+  SELECT array_agg(DISTINCT (elem::text)::integer ORDER BY (elem::text)::integer)
+    INTO v_worker_ids
+    FROM jsonb_array_elements(payload->'worker_ids') AS elem
+   WHERE nullif(btrim(elem::text), '') IS NOT NULL;
+
+  IF v_worker_ids IS NULL OR cardinality(v_worker_ids) = 0 THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_badge_job_create: debe indicar al menos un trabajador en worker_ids',
+      jsonb_build_object('fn', 'fn_badge_job_create', 'field', 'worker_ids', 'project_id', v_project_id)
+    );
+  END IF;
+
+  SELECT COUNT(*)
+    INTO v_missing
+    FROM unnest(v_worker_ids) AS wid
+   WHERE NOT EXISTS (SELECT 1 FROM workers w WHERE w.id = wid);
+  IF v_missing > 0 THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      format('fn_badge_job_create: %s trabajador(es) en worker_ids no existen en el catálogo', v_missing),
+      jsonb_build_object('fn', 'fn_badge_job_create', 'project_id', v_project_id, 'missing_count', v_missing)
+    );
+  END IF;
+
+  INSERT INTO badge_jobs (project_id, status, created_by_id, created_by_name)
+  VALUES (v_project_id, 'done', v_created_by_id, v_created_by_name)
+  RETURNING id INTO v_job_id;
+
+  FOREACH v_wid IN ARRAY v_worker_ids
+  LOOP
+    INSERT INTO badge_job_people (job_id, worker_id)
+    VALUES (v_job_id::integer, v_wid)
+    ON CONFLICT (job_id, worker_id) DO NOTHING;
+    v_count := v_count + 1;
+  END LOOP;
+
+  RETURN core.rpc_created(
+    jsonb_build_object(
+      'id', v_job_id,
+      'project_id', v_project_id,
+      'count', v_count,
+      'worker_ids', to_jsonb(v_worker_ids)
+    ),
+    format('Job de gafetes #%s creado para proyecto %s (%s): %s persona(s)',
+      v_job_id, v_project.code, v_project.name, v_count),
+    jsonb_build_object(
+      'fn', 'fn_badge_job_create',
+      'job_id', v_job_id,
+      'project_id', v_project_id,
+      'count', v_count,
+      'created_by_id', v_created_by_id
+    )
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_badge_job_create', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-012b-fn-badge-job-list endDelimiter:; splitStatements:true
+CREATE OR REPLACE FUNCTION core.fn_badge_job_list(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_jobs jsonb;
+  v_count integer;
+BEGIN
+  SELECT
+    COALESCE(jsonb_agg(to_jsonb(x) ORDER BY x.id DESC), '[]'::jsonb),
+    COUNT(*)::integer
+    INTO v_jobs, v_count
+    FROM (
+      SELECT
+        j.id,
+        j.project_id,
+        j.status,
+        j.pdf_path,
+        j.created_by_id,
+        j.created_by_name,
+        j.created_at,
+        p.code AS project_code,
+        p.name AS project_name,
+        (SELECT COUNT(*) FROM badge_job_people bp WHERE bp.job_id = j.id) AS people,
+        (SELECT COUNT(*) FROM badge_job_people bp WHERE bp.job_id = j.id AND bp.delivered = true) AS delivered
+      FROM badge_jobs j
+      JOIN projects p ON p.id = j.project_id
+      WHERE v_project_id IS NULL OR j.project_id = v_project_id
+    ) x;
+
+  RETURN core.rpc_ok(
+    jsonb_build_object('jobs', v_jobs),
+    format('Listado de jobs de gafetes: %s registro(s)%s',
+      v_count,
+      CASE WHEN v_project_id IS NOT NULL THEN format(' para proyecto %s', v_project_id) ELSE '' END),
+    jsonb_build_object(
+      'fn', 'fn_badge_job_list',
+      'project_id', v_project_id,
+      'count', v_count
+    )
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_badge_job_list', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-012c-fn-badge-job-get endDelimiter:; splitStatements:true
+CREATE OR REPLACE FUNCTION core.fn_badge_job_get(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_job_id bigint := COALESCE(
+    NULLIF(payload->>'job_id', '')::bigint,
+    NULLIF(payload->>'id', '')::bigint
+  );
+  v_job jsonb;
+  v_people jsonb;
+BEGIN
+  IF v_job_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_badge_job_get: job_id es obligatorio',
+      jsonb_build_object('fn', 'fn_badge_job_get', 'field', 'job_id')
+    );
+  END IF;
+
+  SELECT to_jsonb(x)
+    INTO v_job
+    FROM (
+      SELECT
+        j.*,
+        p.code AS project_code,
+        p.name AS project_name
+      FROM badge_jobs j
+      JOIN projects p ON p.id = j.project_id
+      WHERE j.id = v_job_id
+    ) x;
+
+  IF v_job IS NULL THEN
+    RETURN core.rpc_err(
+      'NOT_FOUND',
+      format('fn_badge_job_get: job de gafetes id=%s no encontrado', v_job_id),
+      jsonb_build_object('fn', 'fn_badge_job_get', 'job_id', v_job_id)
+    );
+  END IF;
+
+  SELECT COALESCE(jsonb_agg(to_jsonb(p) ORDER BY w.last_name_p, w.first_name), '[]'::jsonb)
+    INTO v_people
+    FROM (
+      SELECT
+        bp.job_id,
+        bp.worker_id,
+        bp.delivered,
+        bp.delivered_at,
+        w.first_name,
+        w.last_name_p,
+        w.last_name_m,
+        w.position
+      FROM badge_job_people bp
+      JOIN workers w ON w.id = bp.worker_id
+      WHERE bp.job_id = v_job_id::integer
+    ) p;
+
+  RETURN core.rpc_ok(
+    jsonb_build_object('job', v_job, 'people', v_people),
+    format('Job de gafetes #%s cargado: %s persona(s) en el lote',
+      v_job_id, jsonb_array_length(v_people)),
+    jsonb_build_object(
+      'fn', 'fn_badge_job_get',
+      'job_id', v_job_id,
+      'people_count', jsonb_array_length(v_people)
+    )
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_badge_job_get', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-012d-fn-badge-job-set-delivered endDelimiter:; splitStatements:true
+CREATE OR REPLACE FUNCTION core.fn_badge_job_set_delivered(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_job_id bigint := NULLIF(payload->>'job_id', '')::bigint;
+  v_worker_id integer := NULLIF(payload->>'worker_id', '')::integer;
+  v_delivered boolean;
+  v_updated boolean;
+BEGIN
+  IF v_job_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_badge_job_set_delivered: job_id es obligatorio',
+      jsonb_build_object('fn', 'fn_badge_job_set_delivered', 'field', 'job_id')
+    );
+  END IF;
+  IF v_worker_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_badge_job_set_delivered: worker_id es obligatorio',
+      jsonb_build_object('fn', 'fn_badge_job_set_delivered', 'field', 'worker_id', 'job_id', v_job_id)
+    );
+  END IF;
+  IF payload->>'delivered' IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_badge_job_set_delivered: delivered (boolean) es obligatorio',
+      jsonb_build_object('fn', 'fn_badge_job_set_delivered', 'field', 'delivered', 'job_id', v_job_id, 'worker_id', v_worker_id)
+    );
+  END IF;
+
+  v_delivered := (payload->>'delivered')::boolean;
+
+  IF NOT EXISTS (SELECT 1 FROM badge_jobs WHERE id = v_job_id) THEN
+    RETURN core.rpc_err(
+      'NOT_FOUND',
+      format('fn_badge_job_set_delivered: job de gafetes id=%s no encontrado', v_job_id),
+      jsonb_build_object('fn', 'fn_badge_job_set_delivered', 'job_id', v_job_id)
+    );
+  END IF;
+  IF NOT EXISTS (SELECT 1 FROM workers WHERE id = v_worker_id) THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      format('fn_badge_job_set_delivered: trabajador id=%s no encontrado', v_worker_id),
+      jsonb_build_object('fn', 'fn_badge_job_set_delivered', 'worker_id', v_worker_id, 'job_id', v_job_id)
+    );
+  END IF;
+
+  UPDATE badge_job_people
+     SET delivered = v_delivered,
+         delivered_at = CASE WHEN v_delivered THEN now() ELSE NULL END
+   WHERE job_id = v_job_id::integer
+     AND worker_id = v_worker_id
+  RETURNING true INTO v_updated;
+
+  IF NOT COALESCE(v_updated, false) THEN
+    RETURN core.rpc_err(
+      'NOT_FOUND',
+      format('fn_badge_job_set_delivered: trabajador id=%s no pertenece al job %s', v_worker_id, v_job_id),
+      jsonb_build_object('fn', 'fn_badge_job_set_delivered', 'job_id', v_job_id, 'worker_id', v_worker_id)
+    );
+  END IF;
+
+  RETURN core.rpc_ok(
+    jsonb_build_object(
+      'job_id', v_job_id,
+      'worker_id', v_worker_id,
+      'delivered', v_delivered
+    ),
+    format('Entrega de gafete actualizada: trabajador %s en job #%s → %s',
+      v_worker_id, v_job_id, CASE WHEN v_delivered THEN 'entregado' ELSE 'pendiente' END),
+    jsonb_build_object(
+      'fn', 'fn_badge_job_set_delivered',
+      'job_id', v_job_id,
+      'worker_id', v_worker_id,
+      'delivered', v_delivered
+    )
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_badge_job_set_delivered', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-012e-fn-badge-grants endDelimiter:; splitStatements:true
+GRANT EXECUTE ON FUNCTION core.fn_badge_job_create(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_badge_job_list(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_badge_job_get(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_badge_job_set_delivered(jsonb) TO panels_core_app;