diff --git a/api/cost_control_http.ts b/api/cost_control_http.ts
new file mode 100644
index 0000000..fee67f4
--- /dev/null
+++ b/api/cost_control_http.ts
@@ -0,0 +1,53 @@
+import type { Hono } from "hono";
+import type { AuthUser } from "./auth.ts";
+import { tenantScope } from "./auth.ts";
+import { requireCoreAuth } from "./scope.ts";
+import type { Db } from "./db.ts";
+import { callCoreFn } from "./rpc.ts";
+import { respondRpc, routeLabel } from "./http_errors.ts";
+import { requireAnyPermission } from "./permissions.ts";
+
+type App = Hono<{ Variables: { user: AuthUser; db: Db } }>;
+
+function tid(c: { get: (k: "user") => AuthUser }): number {
+  return tenantScope(c.get("user")) ?? 0;
+}
+
+export function registerCostControlRoutes(app: App) {
+  app.get("/v1/projects/:id/cost-control/summary", ...requireCoreAuth, requireAnyPermission("view_expenses", "manage_expenses"), async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_cost_control_project_summary", {
+      tenant_id: tid(c),
+      project_id: Number(c.req.param("id")),
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.get("/v1/projects/:id/cost-control/items", ...requireCoreAuth, requireAnyPermission("view_expenses", "manage_expenses"), async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_cost_control_by_item", {
+      tenant_id: tid(c),
+      project_id: Number(c.req.param("id")),
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.get("/v1/projects/:id/cost-control/chapters", ...requireCoreAuth, requireAnyPermission("view_expenses", "manage_expenses"), async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_cost_control_by_chapter", {
+      tenant_id: tid(c),
+      project_id: Number(c.req.param("id")),
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.get("/v1/projects/:id/cost-control/deviations", ...requireCoreAuth, requireAnyPermission("view_expenses", "manage_expenses"), async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_cost_control_top_deviations", {
+      tenant_id: tid(c),
+      project_id: Number(c.req.param("id")),
+      limit: c.req.query("limit"),
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+}
diff --git a/api/expenses_http.ts b/api/expenses_http.ts
new file mode 100644
index 0000000..7db15d3
--- /dev/null
+++ b/api/expenses_http.ts
@@ -0,0 +1,146 @@
+import type { Context, Hono } from "hono";
+import type { AuthUser } from "./auth.ts";
+import { tenantScope } from "./auth.ts";
+import { requireCoreAuth } from "./scope.ts";
+import type { Db } from "./db.ts";
+import { callCoreFn } from "./rpc.ts";
+import { respondRpc, routeLabel } from "./http_errors.ts";
+import { requireAnyPermission, requirePermission } from "./permissions.ts";
+import { encryptBytes, decryptBytes } from "./docs_crypto.ts";
+import { expenseDocKey, getObject, putObject, s3Configured } from "./storage.ts";
+import { randomBytes } from "node:crypto";
+
+type App = Hono<{ Variables: { user: AuthUser; db: Db } }>;
+
+function tid(c: { get: (k: "user") => AuthUser }): number {
+  return tenantScope(c.get("user")) ?? 0;
+}
+
+function actor(c: Context): { id: number; name: string } {
+  const u = c.get("user");
+  return { id: u.id, name: u.display_name };
+}
+
+export function registerExpenseRoutes(app: App) {
+  app.get("/v1/expenses", ...requireCoreAuth, requireAnyPermission("view_expenses", "manage_expenses"), async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_expense_list", {
+      tenant_id: tid(c),
+      project_id: c.req.query("project_id"),
+      company_id: c.req.query("company_id"),
+      date_from: c.req.query("date_from"),
+      date_to: c.req.query("date_to"),
+      budget_item_id: c.req.query("budget_item_id"),
+      source: c.req.query("source"),
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.get("/v1/expenses/:id", ...requireCoreAuth, requireAnyPermission("view_expenses", "manage_expenses"), async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_expense_get", { id: Number(c.req.param("id")) }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.post("/v1/expenses", ...requireCoreAuth, requirePermission("manage_expenses"), async (c) => {
+    const body = await c.req.json<Record<string, unknown>>();
+    const db = c.get("db");
+    const a = actor(c);
+    const env = await callCoreFn(db, "core.fn_expense_create", {
+      ...body,
+      tenant_id: tid(c),
+      created_by_id: a.id,
+      created_by_name: a.name,
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.patch("/v1/expenses/:id", ...requireCoreAuth, requirePermission("manage_expenses"), async (c) => {
+    const body = await c.req.json<Record<string, unknown>>();
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_expense_update", {
+      ...body,
+      id: Number(c.req.param("id")),
+      tenant_id: tid(c),
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.delete("/v1/expenses/:id", ...requireCoreAuth, requirePermission("manage_expenses"), async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_expense_void", { id: Number(c.req.param("id")) }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.post("/v1/expenses/:id/attachments", ...requireCoreAuth, requirePermission("manage_expenses"), async (c) => {
+    const expenseId = Number(c.req.param("id"));
+    const form = await c.req.formData();
+    const file = form.get("file");
+    if (!(file instanceof File)) {
+      const env = await callCoreFn(c.get("db"), "core.fn_expense_attachment_add", {
+        expense_id: expenseId,
+        ...JSON.parse(String(form.get("meta") ?? "{}")),
+      }, { route: routeLabel(c) });
+      return respondRpc(c, env);
+    }
+    const bytes = new Uint8Array(await file.arrayBuffer());
+    const { iv, cipher } = await encryptBytes(bytes);
+    const storageName = `${Date.now()}-${randomBytes(8).toString("hex")}`;
+    if (s3Configured()) {
+      await putObject(expenseDocKey(expenseId, storageName), cipher);
+    }
+    const db = c.get("db");
+    const a = actor(c);
+    const env = await callCoreFn(db, "core.fn_expense_attachment_add", {
+      expense_id: expenseId,
+      original_name: file.name,
+      mime: file.type || "application/pdf",
+      size_bytes: bytes.length,
+      sha256: "",
+      iv,
+      storage_name: storageName,
+      uploaded_by_id: a.id,
+      uploaded_by_name: a.name,
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.get("/v1/expenses/:id/attachments/:attId", ...requireCoreAuth, requireAnyPermission("view_expenses", "manage_expenses"), async (c) => {
+    const expenseId = Number(c.req.param("id"));
+    const attId = Number(c.req.param("attId"));
+    const db = c.get("db");
+    const row = await db.prepare(
+      "SELECT storage_name, iv, mime, original_name FROM expense_attachments WHERE id = ? AND expense_id = ?",
+    ).get(attId, expenseId) as { storage_name: string; iv: string; mime: string; original_name: string } | undefined;
+    if (!row) return respondRpc(c, { ok: false, code: "NOT_FOUND", layer: "api", message: "Comprobante no encontrado", data: null, errors: null });
+    const enc = await getObject(expenseDocKey(expenseId, row.storage_name));
+    const plain = await decryptBytes(row.iv, enc);
+    c.header("Content-Type", row.mime);
+    c.header("Content-Disposition", `inline; filename="${row.original_name}"`);
+    return c.body(plain.buffer as ArrayBuffer);
+  });
+
+  app.get("/v1/iva/summary", ...requireCoreAuth, requireAnyPermission("view_expenses", "manage_expenses"), async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_iva_period_summary", {
+      tenant_id: tid(c),
+      company_id: c.req.query("company_id"),
+      year: c.req.query("year"),
+      month: c.req.query("month"),
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.get("/v1/cost-settings", ...requireCoreAuth, requireAnyPermission("view_expenses", "manage_cost_settings"), async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_cost_settings_get", { tenant_id: tid(c) }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.put("/v1/cost-settings", ...requireCoreAuth, requirePermission("manage_cost_settings"), async (c) => {
+    const body = await c.req.json<Record<string, unknown>>();
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_cost_settings_save", { ...body, tenant_id: tid(c) }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+}
diff --git a/api/expenses_test.ts b/api/expenses_test.ts
new file mode 100644
index 0000000..4178d80
--- /dev/null
+++ b/api/expenses_test.ts
@@ -0,0 +1,10 @@
+import { assertEquals } from "jsr:@std/assert";
+import { mapRpcToStatus } from "./http_errors.ts";
+
+Deno.test("mapRpcToStatus CREATED", () => {
+  assertEquals(mapRpcToStatus("CREATED"), 201);
+});
+
+Deno.test("mapRpcToStatus FORBIDDEN", () => {
+  assertEquals(mapRpcToStatus("FORBIDDEN"), 403);
+});
diff --git a/api/iam_http.ts b/api/iam_http.ts
new file mode 100644
index 0000000..daad78c
--- /dev/null
+++ b/api/iam_http.ts
@@ -0,0 +1,65 @@
+import type { Hono } from "hono";
+import type { AuthUser } from "./auth.ts";
+import { requireAuth, tenantScope } from "./auth.ts";
+import { callCoreFn } from "./rpc.ts";
+import { respondRpc, routeLabel } from "./http_errors.ts";
+import { requirePermission, callIamFn } from "./permissions.ts";
+
+type App = Hono<{ Variables: { user: AuthUser } }>;
+
+export function registerIamRoutes(app: App) {
+  app.get("/v1/iam/users", requireAuth, requirePermission("manage_users"), async (c) => {
+    const tid = tenantScope(c.get("user"));
+    const row = await callIamFn(tid, "iam.fn_user_list", { tenant_id: tid });
+    if (!row) {
+      return respondRpc(c, { ok: false, code: "INTERNAL", layer: "api", message: "No se pudo consultar usuarios IAM", data: null, errors: null });
+    }
+    return respondRpc(c, row as Parameters<typeof respondRpc>[1]);
+  });
+
+  app.get("/v1/iam/permissions", requireAuth, requirePermission("manage_users"), async (c) => {
+    const tid = tenantScope(c.get("user"));
+    const row = await callIamFn(tid, "iam.fn_permission_list", {});
+    if (!row) {
+      return respondRpc(c, { ok: false, code: "INTERNAL", layer: "api", message: "No se pudo consultar permisos IAM", data: null, errors: null });
+    }
+    return respondRpc(c, row as Parameters<typeof respondRpc>[1]);
+  });
+
+  app.get("/v1/iam/roles/:role/permissions", requireAuth, requirePermission("manage_users"), async (c) => {
+    const tid = tenantScope(c.get("user"));
+    const row = await callIamFn(tid, "iam.fn_role_permissions_get", { role_code: c.req.param("role") });
+    if (!row) {
+      return respondRpc(c, { ok: false, code: "INTERNAL", layer: "api", message: "No se pudo consultar permisos del rol", data: null, errors: null });
+    }
+    return respondRpc(c, row as Parameters<typeof respondRpc>[1]);
+  });
+
+  app.put("/v1/iam/roles/:role/permissions", requireAuth, requirePermission("manage_users"), async (c) => {
+    const body = await c.req.json<{ permissions?: string[] }>();
+    const tid = tenantScope(c.get("user"));
+    const row = await callIamFn(tid, "iam.fn_role_permissions_save", {
+      role_code: c.req.param("role"),
+      permissions: body.permissions ?? [],
+    });
+    if (!row) {
+      return respondRpc(c, { ok: false, code: "INTERNAL", layer: "api", message: "No se pudo guardar permisos del rol", data: null, errors: null });
+    }
+    return respondRpc(c, row as Parameters<typeof respondRpc>[1]);
+  });
+
+  app.get("/v1/me/permissions", requireAuth, async (c) => {
+    const user = c.get("user");
+    const { userPermissions } = await import("./permissions.ts");
+    const role = user.role === "tenant_admin" ? "tenant_admin" : "user";
+    const perms = await userPermissions(user.tenant_id, role);
+    return respondRpc(c, {
+      ok: true,
+      code: "OK",
+      layer: "api",
+      message: `Permisos del usuario ${user.username}`,
+      data: { permissions: [...perms], role: user.role },
+      errors: null,
+    });
+  });
+}
diff --git a/api/main.ts b/api/main.ts
index 23619b4..eac39e5 100644
--- a/api/main.ts
+++ b/api/main.ts
@@ -56,6 +56,10 @@ import {
 } from "./mx.ts";
 import { generateBadgePdf, saveJobPdf, loadCurrentPhoto, badgeQrPng } from "./pdf.ts";
 import { registerPayrollRoutes } from "./payroll_http.ts";
+import { registerExpenseRoutes } from "./expenses_http.ts";
+import { registerWarehouseRoutes } from "./warehouse_http.ts";
+import { registerCostControlRoutes } from "./cost_control_http.ts";
+import { registerIamRoutes } from "./iam_http.ts";
 import { createSubcompany, listCompanies, resolveCompany, updateCompany, companyById } from "./companies.ts";
 import {
   buildBudgetTemplate,
@@ -1340,6 +1344,10 @@ app.patch("/v1/badge-jobs/:id/people/:workerId", ...requireCoreAuth, async (c) =
 });
 
 registerPayrollRoutes(app);
+registerExpenseRoutes(app);
+registerWarehouseRoutes(app);
+registerCostControlRoutes(app);
+registerIamRoutes(app);
 
 const port = config.port;
 
diff --git a/api/permissions.ts b/api/permissions.ts
new file mode 100644
index 0000000..deb43f0
--- /dev/null
+++ b/api/permissions.ts
@@ -0,0 +1,101 @@
+import type { Context, Next } from "hono";
+import type { AuthUser } from "./auth.ts";
+import { tenantScope } from "./auth.ts";
+import { withIamTenant } from "./iam_db.ts";
+import { respondApiError, routeLabel } from "./http_errors.ts";
+
+const permissionCache = new Map<string, { perms: Set<string>; at: number }>();
+const CACHE_TTL_MS = 60_000;
+
+export async function userPermissions(
+  tenantId: number | null,
+  roleCode: string,
+): Promise<Set<string>> {
+  const key = `${tenantId ?? 0}:${roleCode}`;
+  const hit = permissionCache.get(key);
+  if (hit && Date.now() - hit.at < CACHE_TTL_MS) return hit.perms;
+  if (roleCode === "tenant_admin") {
+    const all = new Set([
+      "view_expenses", "manage_expenses", "view_warehouse", "manage_warehouse",
+      "close_warehouse", "manage_cost_settings", "manage_users", "manage_budget",
+      "manage_payroll", "manage_workers", "manage_projects", "manage_companies",
+      "manage_documents", "manage_settings", "view_reports",
+    ]);
+    permissionCache.set(key, { perms: all, at: Date.now() });
+    return all;
+  }
+  const rows = await withIamTenant(tenantId, async (db) =>
+    await db.prepare(
+      "SELECT permission_code FROM role_permissions WHERE role_code = ?",
+    ).all(roleCode) as { permission_code: string }[],
+  );
+  const perms = new Set(rows.map((r) => r.permission_code));
+  permissionCache.set(key, { perms, at: Date.now() });
+  return perms;
+}
+
+export async function hasPermission(
+  user: AuthUser,
+  code: string,
+): Promise<boolean> {
+  if (user.role === "tenant_admin") return true;
+  const role = user.role === "user" ? "user" : user.role;
+  const perms = await userPermissions(user.tenant_id, role);
+  return perms.has(code);
+}
+
+export function requirePermission(code: string) {
+  return async (c: Context, next: Next) => {
+    const user = c.get("user") as AuthUser;
+    if (user.realm === "platform") {
+      await next();
+      return;
+    }
+    if (!await hasPermission(user, code)) {
+      return respondApiError(
+        c,
+        "FORBIDDEN",
+        `Permiso requerido: ${code}`,
+        { route: routeLabel(c), permission: code, role: user.role },
+      );
+    }
+    await next();
+  };
+}
+
+export function requireAnyPermission(...codes: string[]) {
+  return async (c: Context, next: Next) => {
+    const user = c.get("user") as AuthUser;
+    if (user.realm === "platform") {
+      await next();
+      return;
+    }
+    for (const code of codes) {
+      if (await hasPermission(user, code)) {
+        await next();
+        return;
+      }
+    }
+    return respondApiError(
+      c,
+      "FORBIDDEN",
+      `Se requiere alguno de: ${codes.join(", ")}`,
+      { route: routeLabel(c), permissions: codes },
+    );
+  };
+}
+
+export async function callIamFn<T = unknown>(
+  tenantId: number | null,
+  fn: string,
+  payload: Record<string, unknown> = {},
+): Promise<T | null> {
+  const row = await withIamTenant(tenantId, async (db) =>
+    await db.prepare(`SELECT ${fn}($1::jsonb) AS result`).get(payload) as { result: unknown },
+  );
+  const raw = row?.result;
+  if (raw && typeof raw === "object" && "ok" in (raw as object)) {
+    return raw as T;
+  }
+  return null;
+}
diff --git a/api/storage.ts b/api/storage.ts
index 79aedb1..4ed3c3a 100644
--- a/api/storage.ts
+++ b/api/storage.ts
@@ -175,6 +175,9 @@ export function badgeJobPdfKey(jobId: number): string {
 export function loanReceiptPdfKey(loanId: number, weekId: number): string {
   return `pdfs/prestamo-${loanId}-semana-${weekId}.pdf`;
 }
+export function expenseDocKey(expenseId: number, storageName: string): string {
+  return `expenses/${expenseId}/${storageName}`;
+}
 export function projectLogoKey(projectId: number, side: "left" | "right", ext: string): string {
   return `logos/${projectId}-${side}.${ext}`;
 }
diff --git a/api/warehouse_http.ts b/api/warehouse_http.ts
new file mode 100644
index 0000000..89ed384
--- /dev/null
+++ b/api/warehouse_http.ts
@@ -0,0 +1,133 @@
+import type { Context, Hono } from "hono";
+import type { AuthUser } from "./auth.ts";
+import { tenantScope } from "./auth.ts";
+import { requireCoreAuth } from "./scope.ts";
+import type { Db } from "./db.ts";
+import { callCoreFn } from "./rpc.ts";
+import { respondRpc, routeLabel } from "./http_errors.ts";
+import { requireAnyPermission, requirePermission } from "./permissions.ts";
+
+type App = Hono<{ Variables: { user: AuthUser; db: Db } }>;
+
+function tid(c: { get: (k: "user") => AuthUser }): number {
+  return tenantScope(c.get("user")) ?? 0;
+}
+
+function actor(c: Context): { id: number; name: string } {
+  const u = c.get("user");
+  return { id: u.id, name: u.display_name };
+}
+
+export function registerWarehouseRoutes(app: App) {
+  app.get("/v1/warehouses", ...requireCoreAuth, requireAnyPermission("view_warehouse", "manage_warehouse"), async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_warehouse_list", {
+      tenant_id: tid(c),
+      include_closed: c.req.query("include_closed") === "true",
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.post("/v1/warehouses/central/ensure", ...requireCoreAuth, requirePermission("manage_warehouse"), async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_warehouse_ensure_central", { tenant_id: tid(c) }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.post("/v1/projects/:id/warehouse/open", ...requireCoreAuth, requirePermission("manage_warehouse"), async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_warehouse_open_project", {
+      tenant_id: tid(c),
+      project_id: Number(c.req.param("id")),
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.post("/v1/projects/:id/warehouse/close", ...requireCoreAuth, requirePermission("close_warehouse"), async (c) => {
+    const body = await c.req.json<Record<string, unknown>>().catch(() => ({}));
+    const db = c.get("db");
+    const a = actor(c);
+    const env = await callCoreFn(db, "core.fn_warehouse_close_project", {
+      project_id: Number(c.req.param("id")),
+      force: body.force,
+      closed_by_name: a.name,
+      close_notes: body.close_notes,
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.get("/v1/warehouses/:id/stock", ...requireCoreAuth, requireAnyPermission("view_warehouse", "manage_warehouse"), async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_warehouse_stock_list", {
+      tenant_id: tid(c),
+      warehouse_id: Number(c.req.param("id")),
+      global: false,
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.get("/v1/warehouses/stock/global", ...requireCoreAuth, requireAnyPermission("view_warehouse", "manage_warehouse"), async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_warehouse_stock_list", {
+      tenant_id: tid(c),
+      global: true,
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.get("/v1/warehouses/:id/movements", ...requireCoreAuth, requireAnyPermission("view_warehouse", "manage_warehouse"), async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_warehouse_movement_list", {
+      warehouse_id: Number(c.req.param("id")),
+      material_id: c.req.query("material_id"),
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.post("/v1/warehouse-materials", ...requireCoreAuth, requirePermission("manage_warehouse"), async (c) => {
+    const body = await c.req.json<Record<string, unknown>>();
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_warehouse_material_upsert", { ...body, tenant_id: tid(c) }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.post("/v1/warehouses/:id/entries", ...requireCoreAuth, requirePermission("manage_warehouse"), async (c) => {
+    const body = await c.req.json<Record<string, unknown>>();
+    const db = c.get("db");
+    const a = actor(c);
+    const env = await callCoreFn(db, "core.fn_warehouse_entry_create", {
+      ...body,
+      tenant_id: tid(c),
+      warehouse_id: Number(c.req.param("id")),
+      created_by_id: a.id,
+      created_by_name: a.name,
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.post("/v1/warehouses/:id/exits", ...requireCoreAuth, requirePermission("manage_warehouse"), async (c) => {
+    const body = await c.req.json<Record<string, unknown>>();
+    const db = c.get("db");
+    const a = actor(c);
+    const env = await callCoreFn(db, "core.fn_warehouse_exit_create", {
+      ...body,
+      tenant_id: tid(c),
+      warehouse_id: Number(c.req.param("id")),
+      created_by_id: a.id,
+      created_by_name: a.name,
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.post("/v1/warehouse-transfers", ...requireCoreAuth, requirePermission("manage_warehouse"), async (c) => {
+    const body = await c.req.json<Record<string, unknown>>();
+    const db = c.get("db");
+    const a = actor(c);
+    const env = await callCoreFn(db, "core.fn_warehouse_transfer_create", {
+      ...body,
+      tenant_id: tid(c),
+      created_by_name: a.name,
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+}
diff --git a/db/core/changelog-master.xml b/db/core/changelog-master.xml
index f1eee80..45c7c9d 100644
--- a/db/core/changelog-master.xml
+++ b/db/core/changelog-master.xml
@@ -24,5 +24,14 @@
   <include file="changesets/015-rpc-documents.sql" relativeToChangelogFile="true"/>
   <include file="changesets/016-rpc-worker-needs-badge.sql" relativeToChangelogFile="true"/>
   <include file="changesets/017-rpc-worker-normalize-badge.sql" relativeToChangelogFile="true"/>
+  <include file="changesets/018-schema-expenses-cost.sql" relativeToChangelogFile="true"/>
+  <include file="changesets/019-schema-warehouse.sql" relativeToChangelogFile="true"/>
+  <include file="changesets/020-rls-expenses-warehouse.sql" relativeToChangelogFile="true"/>
+  <include file="changesets/021-cost-control-helpers.sql" relativeToChangelogFile="true"/>
+  <include file="changesets/022-rpc-expenses.sql" relativeToChangelogFile="true"/>
+  <include file="changesets/023-rpc-warehouse.sql" relativeToChangelogFile="true"/>
+  <include file="changesets/024-rpc-cost-control.sql" relativeToChangelogFile="true"/>
+  <include file="changesets/025-rpc-payroll-cost-sync.sql" relativeToChangelogFile="true"/>
+  <include file="changesets/026-rpc-project-update-warehouse.sql" relativeToChangelogFile="true"/>
 
 </databaseChangeLog>
diff --git a/db/core/changesets/018-schema-expenses-cost.sql b/db/core/changesets/018-schema-expenses-cost.sql
new file mode 100644
index 0000000..f5d30d4
--- /dev/null
+++ b/db/core/changesets/018-schema-expenses-cost.sql
@@ -0,0 +1,103 @@
+--liquibase formatted sql
+-- PANELS · core · gastos, IVA y configuración de control de costos
+
+--changeset panel:core-018a-tenant-cost-settings endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM information_schema.tables WHERE table_schema='core' AND table_name='tenant_cost_settings'
+CREATE TABLE core.tenant_cost_settings (
+  tenant_id INTEGER PRIMARY KEY,
+  budget_warn_pct NUMERIC(5,2) NOT NULL DEFAULT 85,
+  budget_critical_pct NUMERIC(5,2) NOT NULL DEFAULT 100,
+  default_iva_rate NUMERIC(5,4) NOT NULL DEFAULT 0.16,
+  created_at TIMESTAMPTZ NOT NULL DEFAULT now(),
+  updated_at TIMESTAMPTZ NOT NULL DEFAULT now()
+);
+
+--changeset panel:core-018b-expense-entries endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM information_schema.tables WHERE table_schema='core' AND table_name='expense_entries'
+CREATE TABLE core.expense_entries (
+  id BIGINT GENERATED ALWAYS AS IDENTITY PRIMARY KEY,
+  tenant_id INTEGER NOT NULL,
+  company_id BIGINT NOT NULL REFERENCES core.companies(id),
+  project_id BIGINT REFERENCES core.projects(id) ON DELETE SET NULL,
+  expense_date DATE NOT NULL,
+  source TEXT NOT NULL DEFAULT 'manual' CHECK (source IN ('manual', 'payroll', 'destajo')),
+  source_ref_id BIGINT,
+  description TEXT NOT NULL DEFAULT '',
+  supplier_name TEXT NOT NULL DEFAULT '',
+  supplier_rfc TEXT NOT NULL DEFAULT '',
+  budget_chapter_id BIGINT REFERENCES core.budget_chapters(id) ON DELETE SET NULL,
+  budget_item_id BIGINT REFERENCES core.budget_items(id) ON DELETE SET NULL,
+  quantity NUMERIC(14,4) NOT NULL DEFAULT 0,
+  unit TEXT NOT NULL DEFAULT '',
+  unit_price NUMERIC(14,4) NOT NULL DEFAULT 0,
+  subtotal NUMERIC(14,2) NOT NULL DEFAULT 0,
+  iva_rate NUMERIC(5,4) NOT NULL DEFAULT 0.16,
+  iva_amount NUMERIC(14,2) NOT NULL DEFAULT 0,
+  total NUMERIC(14,2) NOT NULL DEFAULT 0,
+  tax_included BOOLEAN NOT NULL DEFAULT false,
+  is_deductible BOOLEAN NOT NULL DEFAULT true,
+  counts_toward_budget BOOLEAN NOT NULL DEFAULT true,
+  is_locked BOOLEAN NOT NULL DEFAULT false,
+  status TEXT NOT NULL DEFAULT 'confirmed' CHECK (status IN ('draft', 'confirmed', 'void')),
+  created_by_id INTEGER,
+  created_by_name TEXT NOT NULL DEFAULT '',
+  notes TEXT NOT NULL DEFAULT '',
+  created_at TIMESTAMPTZ NOT NULL DEFAULT now()
+);
+CREATE INDEX idx_core_expense_entries_tenant ON core.expense_entries(tenant_id);
+CREATE INDEX idx_core_expense_entries_project_date ON core.expense_entries(project_id, expense_date);
+CREATE INDEX idx_core_expense_entries_budget_item ON core.expense_entries(budget_item_id);
+CREATE UNIQUE INDEX idx_core_expense_entries_source_ref
+  ON core.expense_entries(source, source_ref_id)
+  WHERE source_ref_id IS NOT NULL AND status <> 'void';
+
+--changeset panel:core-018c-expense-attachments endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM information_schema.tables WHERE table_schema='core' AND table_name='expense_attachments'
+CREATE TABLE core.expense_attachments (
+  id BIGINT GENERATED ALWAYS AS IDENTITY PRIMARY KEY,
+  expense_id BIGINT NOT NULL REFERENCES core.expense_entries(id) ON DELETE CASCADE,
+  original_name TEXT NOT NULL,
+  mime TEXT NOT NULL,
+  size_bytes BIGINT NOT NULL,
+  sha256 TEXT NOT NULL,
+  iv TEXT NOT NULL,
+  storage_name TEXT NOT NULL,
+  uploaded_by_id INTEGER,
+  uploaded_by_name TEXT NOT NULL DEFAULT '',
+  uploaded_at TIMESTAMPTZ NOT NULL DEFAULT now()
+);
+
+--changeset panel:core-018d-iva-period-manual endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM information_schema.tables WHERE table_schema='core' AND table_name='iva_period_entries'
+CREATE TABLE core.iva_period_entries (
+  id BIGINT GENERATED ALWAYS AS IDENTITY PRIMARY KEY,
+  tenant_id INTEGER NOT NULL,
+  company_id BIGINT NOT NULL REFERENCES core.companies(id),
+  period_year INTEGER NOT NULL,
+  period_month INTEGER NOT NULL CHECK (period_month BETWEEN 1 AND 12),
+  iva_trasladado NUMERIC(14,2) NOT NULL DEFAULT 0,
+  notes TEXT NOT NULL DEFAULT '',
+  updated_by_name TEXT NOT NULL DEFAULT '',
+  updated_at TIMESTAMPTZ NOT NULL DEFAULT now(),
+  UNIQUE (tenant_id, company_id, period_year, period_month)
+);
+CREATE INDEX idx_core_iva_period_tenant ON core.iva_period_entries(tenant_id);
+
+--changeset panel:core-018e-destajo-budget-item endDelimiter:; splitStatements:true
+ALTER TABLE core.destajo_jobs
+  ADD COLUMN IF NOT EXISTS budget_item_id BIGINT REFERENCES core.budget_items(id) ON DELETE SET NULL;
+
+--changeset panel:core-018f-warehouse-material-budget-links endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM information_schema.tables WHERE table_schema='core' AND table_name='warehouse_material_budget_links'
+CREATE TABLE core.warehouse_material_budget_links (
+  id BIGINT GENERATED ALWAYS AS IDENTITY PRIMARY KEY,
+  material_id BIGINT NOT NULL,
+  budget_item_id BIGINT NOT NULL REFERENCES core.budget_items(id) ON DELETE CASCADE,
+  conversion_factor NUMERIC(14,6) NOT NULL DEFAULT 1,
+  UNIQUE (material_id, budget_item_id)
+);
diff --git a/db/core/changesets/019-schema-warehouse.sql b/db/core/changesets/019-schema-warehouse.sql
new file mode 100644
index 0000000..23b16d2
--- /dev/null
+++ b/db/core/changesets/019-schema-warehouse.sql
@@ -0,0 +1,94 @@
+--liquibase formatted sql
+-- PANELS · core · almacén central y por obra
+
+--changeset panel:core-019a-warehouse-materials endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM information_schema.tables WHERE table_schema='core' AND table_name='warehouse_materials'
+CREATE TABLE core.warehouse_materials (
+  id BIGINT GENERATED ALWAYS AS IDENTITY PRIMARY KEY,
+  tenant_id INTEGER NOT NULL,
+  code TEXT NOT NULL,
+  name TEXT NOT NULL,
+  unit TEXT NOT NULL DEFAULT '',
+  created_at TIMESTAMPTZ NOT NULL DEFAULT now(),
+  UNIQUE (tenant_id, code)
+);
+CREATE INDEX idx_core_warehouse_materials_tenant ON core.warehouse_materials(tenant_id);
+
+--changeset panel:core-019b-warehouses endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM information_schema.tables WHERE table_schema='core' AND table_name='warehouses'
+CREATE TABLE core.warehouses (
+  id BIGINT GENERATED ALWAYS AS IDENTITY PRIMARY KEY,
+  tenant_id INTEGER NOT NULL,
+  kind TEXT NOT NULL CHECK (kind IN ('central', 'project')),
+  project_id BIGINT REFERENCES core.projects(id) ON DELETE CASCADE,
+  status TEXT NOT NULL DEFAULT 'open' CHECK (status IN ('open', 'closing', 'closed')),
+  opened_at TIMESTAMPTZ NOT NULL DEFAULT now(),
+  closed_at TIMESTAMPTZ,
+  closed_by_name TEXT NOT NULL DEFAULT '',
+  close_notes TEXT NOT NULL DEFAULT ''
+);
+CREATE UNIQUE INDEX idx_core_warehouses_central ON core.warehouses(tenant_id) WHERE kind = 'central';
+CREATE UNIQUE INDEX idx_core_warehouses_project ON core.warehouses(project_id) WHERE kind = 'project' AND project_id IS NOT NULL;
+CREATE INDEX idx_core_warehouses_tenant ON core.warehouses(tenant_id);
+
+--changeset panel:core-019c-warehouse-stock endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM information_schema.tables WHERE table_schema='core' AND table_name='warehouse_stock'
+CREATE TABLE core.warehouse_stock (
+  warehouse_id BIGINT NOT NULL REFERENCES core.warehouses(id) ON DELETE CASCADE,
+  material_id BIGINT NOT NULL REFERENCES core.warehouse_materials(id) ON DELETE CASCADE,
+  qty_on_hand NUMERIC(14,4) NOT NULL DEFAULT 0,
+  avg_unit_cost NUMERIC(14,4) NOT NULL DEFAULT 0,
+  PRIMARY KEY (warehouse_id, material_id)
+);
+
+--changeset panel:core-019d-warehouse-transfers endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM information_schema.tables WHERE table_schema='core' AND table_name='warehouse_transfers'
+CREATE TABLE core.warehouse_transfers (
+  id BIGINT GENERATED ALWAYS AS IDENTITY PRIMARY KEY,
+  tenant_id INTEGER NOT NULL,
+  from_warehouse_id BIGINT NOT NULL REFERENCES core.warehouses(id),
+  to_warehouse_id BIGINT NOT NULL REFERENCES core.warehouses(id),
+  material_id BIGINT NOT NULL REFERENCES core.warehouse_materials(id),
+  quantity NUMERIC(14,4) NOT NULL,
+  unit_cost NUMERIC(14,4) NOT NULL DEFAULT 0,
+  status TEXT NOT NULL DEFAULT 'completed' CHECK (status IN ('pending', 'completed', 'cancelled')),
+  transfer_date DATE NOT NULL DEFAULT CURRENT_DATE,
+  notes TEXT NOT NULL DEFAULT '',
+  created_by_name TEXT NOT NULL DEFAULT '',
+  created_at TIMESTAMPTZ NOT NULL DEFAULT now()
+);
+CREATE INDEX idx_core_warehouse_transfers_tenant ON core.warehouse_transfers(tenant_id);
+
+--changeset panel:core-019e-warehouse-movements endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM information_schema.tables WHERE table_schema='core' AND table_name='warehouse_movements'
+CREATE TABLE core.warehouse_movements (
+  id BIGINT GENERATED ALWAYS AS IDENTITY PRIMARY KEY,
+  tenant_id INTEGER NOT NULL,
+  warehouse_id BIGINT NOT NULL REFERENCES core.warehouses(id),
+  material_id BIGINT NOT NULL REFERENCES core.warehouse_materials(id),
+  movement_type TEXT NOT NULL CHECK (movement_type IN ('entry', 'exit', 'transfer_out', 'transfer_in', 'adjustment')),
+  transfer_id BIGINT REFERENCES core.warehouse_transfers(id) ON DELETE SET NULL,
+  movement_date DATE NOT NULL DEFAULT CURRENT_DATE,
+  quantity NUMERIC(14,4) NOT NULL,
+  unit_cost NUMERIC(14,4) NOT NULL DEFAULT 0,
+  total_cost NUMERIC(14,2) NOT NULL DEFAULT 0,
+  budget_item_id BIGINT REFERENCES core.budget_items(id) ON DELETE SET NULL,
+  destination_note TEXT NOT NULL DEFAULT '',
+  expense_id BIGINT REFERENCES core.expense_entries(id) ON DELETE SET NULL,
+  adjustment_reason TEXT NOT NULL DEFAULT '',
+  created_by_id INTEGER,
+  created_by_name TEXT NOT NULL DEFAULT '',
+  created_at TIMESTAMPTZ NOT NULL DEFAULT now()
+);
+CREATE INDEX idx_core_warehouse_movements_wh ON core.warehouse_movements(warehouse_id, movement_date);
+CREATE INDEX idx_core_warehouse_movements_budget ON core.warehouse_movements(budget_item_id);
+
+--changeset panel:core-019f-warehouse-material-links-fk endDelimiter:; splitStatements:true
+ALTER TABLE core.warehouse_material_budget_links
+  ADD CONSTRAINT warehouse_material_budget_links_material_fk
+  FOREIGN KEY (material_id) REFERENCES core.warehouse_materials(id) ON DELETE CASCADE;
diff --git a/db/core/changesets/020-rls-expenses-warehouse.sql b/db/core/changesets/020-rls-expenses-warehouse.sql
new file mode 100644
index 0000000..1cab97b
--- /dev/null
+++ b/db/core/changesets/020-rls-expenses-warehouse.sql
@@ -0,0 +1,50 @@
+--liquibase formatted sql
+-- PANELS · core · RLS gastos y almacén
+
+--changeset panel:core-020a-rls-expense-entries endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM pg_policies WHERE schemaname='core' AND tablename='expense_entries' AND policyname='tenant_isolation'
+ALTER TABLE core.expense_entries ENABLE ROW LEVEL SECURITY;
+CREATE POLICY tenant_isolation ON core.expense_entries
+  USING (tenant_id = NULLIF(current_setting('app.tenant_id', true), '')::integer)
+  WITH CHECK (tenant_id = NULLIF(current_setting('app.tenant_id', true), '')::integer);
+
+--changeset panel:core-020b-rls-iva-period endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM pg_policies WHERE schemaname='core' AND tablename='iva_period_entries' AND policyname='tenant_isolation'
+ALTER TABLE core.iva_period_entries ENABLE ROW LEVEL SECURITY;
+CREATE POLICY tenant_isolation ON core.iva_period_entries
+  USING (tenant_id = NULLIF(current_setting('app.tenant_id', true), '')::integer)
+  WITH CHECK (tenant_id = NULLIF(current_setting('app.tenant_id', true), '')::integer);
+
+--changeset panel:core-020c-rls-warehouse-materials endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM pg_policies WHERE schemaname='core' AND tablename='warehouse_materials' AND policyname='tenant_isolation'
+ALTER TABLE core.warehouse_materials ENABLE ROW LEVEL SECURITY;
+CREATE POLICY tenant_isolation ON core.warehouse_materials
+  USING (tenant_id = NULLIF(current_setting('app.tenant_id', true), '')::integer)
+  WITH CHECK (tenant_id = NULLIF(current_setting('app.tenant_id', true), '')::integer);
+
+--changeset panel:core-020d-rls-warehouses endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM pg_policies WHERE schemaname='core' AND tablename='warehouses' AND policyname='tenant_isolation'
+ALTER TABLE core.warehouses ENABLE ROW LEVEL SECURITY;
+CREATE POLICY tenant_isolation ON core.warehouses
+  USING (tenant_id = NULLIF(current_setting('app.tenant_id', true), '')::integer)
+  WITH CHECK (tenant_id = NULLIF(current_setting('app.tenant_id', true), '')::integer);
+
+--changeset panel:core-020e-rls-warehouse-transfers endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM pg_policies WHERE schemaname='core' AND tablename='warehouse_transfers' AND policyname='tenant_isolation'
+ALTER TABLE core.warehouse_transfers ENABLE ROW LEVEL SECURITY;
+CREATE POLICY tenant_isolation ON core.warehouse_transfers
+  USING (tenant_id = NULLIF(current_setting('app.tenant_id', true), '')::integer)
+  WITH CHECK (tenant_id = NULLIF(current_setting('app.tenant_id', true), '')::integer);
+
+--changeset panel:core-020f-rls-warehouse-movements endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM pg_policies WHERE schemaname='core' AND tablename='warehouse_movements' AND policyname='tenant_isolation'
+ALTER TABLE core.warehouse_movements ENABLE ROW LEVEL SECURITY;
+CREATE POLICY tenant_isolation ON core.warehouse_movements
+  USING (tenant_id = NULLIF(current_setting('app.tenant_id', true), '')::integer)
+  WITH CHECK (tenant_id = NULLIF(current_setting('app.tenant_id', true), '')::integer);
diff --git a/db/core/changesets/021-cost-control-helpers.sql b/db/core/changesets/021-cost-control-helpers.sql
new file mode 100644
index 0000000..2327762
--- /dev/null
+++ b/db/core/changesets/021-cost-control-helpers.sql
@@ -0,0 +1,180 @@
+--liquibase formatted sql
+-- PANELS · core · helpers de control de costos (compartidos por gastos/almacén)
+
+--changeset panel:core-021a-cost-tenant-id splitStatements:false
+CREATE OR REPLACE FUNCTION core._cost_tenant_id(payload jsonb)
+RETURNS integer
+LANGUAGE sql
+STABLE
+AS $$
+  SELECT COALESCE(
+    NULLIF(payload->>'tenant_id', '')::integer,
+    NULLIF(current_setting('app.tenant_id', true), '')::integer,
+    0
+  );
+$$;
+
+--changeset panel:core-021b-cost-settings splitStatements:false
+CREATE OR REPLACE FUNCTION core._cost_settings(p_tenant_id integer)
+RETURNS TABLE (
+  budget_warn_pct numeric,
+  budget_critical_pct numeric,
+  default_iva_rate numeric
+)
+LANGUAGE plpgsql
+STABLE
+SET search_path = core
+AS $$
+BEGIN
+  RETURN QUERY
+  SELECT
+    COALESCE(s.budget_warn_pct, 85::numeric),
+    COALESCE(s.budget_critical_pct, 100::numeric),
+    COALESCE(s.default_iva_rate, 0.16::numeric)
+  FROM (
+    SELECT budget_warn_pct, budget_critical_pct, default_iva_rate
+      FROM tenant_cost_settings
+     WHERE tenant_id = p_tenant_id
+  ) s
+  UNION ALL
+  SELECT 85::numeric, 100::numeric, 0.16::numeric
+  WHERE NOT EXISTS (SELECT 1 FROM tenant_cost_settings WHERE tenant_id = p_tenant_id)
+  LIMIT 1;
+END;
+$$;
+
+--changeset panel:core-021c-cost-executed-amount splitStatements:false
+CREATE OR REPLACE FUNCTION core._cost_executed_amount(p_budget_item_id bigint)
+RETURNS numeric
+LANGUAGE sql
+STABLE
+SET search_path = core
+AS $$
+  SELECT round(COALESCE(
+    (SELECT SUM(e.subtotal) FROM expense_entries e
+      WHERE e.budget_item_id = p_budget_item_id
+        AND e.status = 'confirmed'
+        AND e.counts_toward_budget = true),
+    0
+  ) + COALESCE(
+    (SELECT SUM(m.total_cost) FROM warehouse_movements m
+      WHERE m.budget_item_id = p_budget_item_id
+        AND m.movement_type = 'exit'),
+    0
+  ), 2);
+$$;
+
+--changeset panel:core-021d-cost-executed-qty splitStatements:false
+CREATE OR REPLACE FUNCTION core._cost_executed_qty(p_budget_item_id bigint)
+RETURNS numeric
+LANGUAGE sql
+STABLE
+SET search_path = core
+AS $$
+  SELECT COALESCE(
+    (SELECT SUM(e.quantity) FROM expense_entries e
+      WHERE e.budget_item_id = p_budget_item_id
+        AND e.status = 'confirmed'
+        AND e.counts_toward_budget = true),
+    0
+  ) + COALESCE(
+    (SELECT SUM(m.quantity) FROM warehouse_movements m
+      WHERE m.budget_item_id = p_budget_item_id
+        AND m.movement_type = 'exit'),
+    0
+  );
+$$;
+
+--changeset panel:core-021e-cost-budget-warning splitStatements:false
+CREATE OR REPLACE FUNCTION core._cost_budget_warning(
+  p_tenant_id integer,
+  p_budget_item_id bigint,
+  p_add_subtotal numeric DEFAULT 0,
+  p_add_qty numeric DEFAULT 0
+)
+RETURNS jsonb
+LANGUAGE plpgsql
+STABLE
+SET search_path = core
+AS $$
+DECLARE
+  v_item record;
+  v_warn numeric;
+  v_critical numeric;
+  v_exec_amt numeric;
+  v_exec_qty numeric;
+  v_pct numeric;
+  v_level text;
+BEGIN
+  IF p_budget_item_id IS NULL THEN
+    RETURN NULL;
+  END IF;
+  SELECT id, description, amount, quantity INTO v_item
+    FROM budget_items WHERE id = p_budget_item_id;
+  IF NOT FOUND OR COALESCE(v_item.amount, 0) <= 0 THEN
+    RETURN NULL;
+  END IF;
+  SELECT budget_warn_pct, budget_critical_pct INTO v_warn, v_critical
+    FROM core._cost_settings(p_tenant_id);
+  v_exec_amt := core._cost_executed_amount(p_budget_item_id) + COALESCE(p_add_subtotal, 0);
+  v_exec_qty := core._cost_executed_qty(p_budget_item_id) + COALESCE(p_add_qty, 0);
+  v_pct := round(v_exec_amt / v_item.amount * 100, 1);
+  IF v_pct > v_critical THEN
+    v_level := 'critical';
+  ELSIF v_pct > v_warn THEN
+    v_level := 'warn';
+  ELSE
+    RETURN NULL;
+  END IF;
+  RETURN jsonb_build_object(
+    'level', v_level,
+    'budget_item_id', p_budget_item_id,
+    'pct_after', v_pct,
+    'executed_amount', v_exec_amt,
+    'budget_amount', v_item.amount,
+    'executed_qty', v_exec_qty,
+    'budget_qty', v_item.quantity,
+    'message', format(
+      'Esta operación dejará el concepto "%s" al %s%% del presupuesto (importe)',
+      left(v_item.description, 80), v_pct
+    )
+  );
+END;
+$$;
+
+--changeset panel:core-021f-cost-calc-iva splitStatements:false
+CREATE OR REPLACE FUNCTION core._cost_calc_amounts(
+  p_subtotal numeric,
+  p_iva_rate numeric,
+  p_tax_included boolean,
+  p_total numeric DEFAULT NULL
+)
+RETURNS TABLE (subtotal numeric, iva_amount numeric, total numeric)
+LANGUAGE plpgsql
+IMMUTABLE
+AS $$
+DECLARE
+  v_sub numeric;
+  v_iva numeric;
+  v_tot numeric;
+BEGIN
+  IF p_tax_included AND p_total IS NOT NULL AND p_total > 0 THEN
+    v_tot := round(p_total, 2);
+    v_sub := round(v_tot / (1 + COALESCE(p_iva_rate, 0.16)), 2);
+    v_iva := round(v_tot - v_sub, 2);
+  ELSE
+    v_sub := round(COALESCE(p_subtotal, 0), 2);
+    v_iva := round(v_sub * COALESCE(p_iva_rate, 0.16), 2);
+    v_tot := round(v_sub + v_iva, 2);
+  END IF;
+  RETURN QUERY SELECT v_sub, v_iva, v_tot;
+END;
+$$;
+
+--changeset panel:core-021g-cost-grants endDelimiter:; splitStatements:true
+GRANT EXECUTE ON FUNCTION core._cost_tenant_id(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core._cost_settings(integer) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core._cost_executed_amount(bigint) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core._cost_executed_qty(bigint) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core._cost_budget_warning(integer, bigint, numeric, numeric) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core._cost_calc_amounts(numeric, numeric, boolean, numeric) TO panels_core_app;
diff --git a/db/core/changesets/022-rpc-expenses.sql b/db/core/changesets/022-rpc-expenses.sql
new file mode 100644
index 0000000..f7aa5af
--- /dev/null
+++ b/db/core/changesets/022-rpc-expenses.sql
@@ -0,0 +1,409 @@
+--liquibase formatted sql
+-- PANELS · core · RPC gastos e IVA
+
+--changeset panel:core-022a-fn-expense-list splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_expense_list(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_company_id bigint := NULLIF(payload->>'company_id', '')::bigint;
+  v_date_from date := NULLIF(payload->>'date_from', '')::date;
+  v_date_to date := NULLIF(payload->>'date_to', '')::date;
+  v_budget_item_id bigint := NULLIF(payload->>'budget_item_id', '')::bigint;
+  v_source text := nullif(btrim(payload->>'source'), '');
+  v_rows jsonb;
+BEGIN
+  SELECT COALESCE(jsonb_agg(to_jsonb(x) ORDER BY x.expense_date DESC, x.id DESC), '[]'::jsonb)
+    INTO v_rows
+    FROM (
+      SELECT e.*,
+        bi.description AS budget_item_description,
+        bi.code AS budget_item_code
+      FROM expense_entries e
+      LEFT JOIN budget_items bi ON bi.id = e.budget_item_id
+      WHERE e.tenant_id = v_tid
+        AND e.status <> 'void'
+        AND (v_project_id IS NULL OR e.project_id = v_project_id)
+        AND (v_company_id IS NULL OR e.company_id = v_company_id)
+        AND (v_date_from IS NULL OR e.expense_date >= v_date_from)
+        AND (v_date_to IS NULL OR e.expense_date <= v_date_to)
+        AND (v_budget_item_id IS NULL OR e.budget_item_id = v_budget_item_id)
+        AND (v_source IS NULL OR e.source = v_source)
+    ) x;
+  RETURN core.rpc_ok(
+    jsonb_build_object('expenses', v_rows, 'count', jsonb_array_length(v_rows)),
+    format('Listado de gastos: %s registro(s) para tenant %s', jsonb_array_length(v_rows), v_tid),
+    jsonb_build_object('fn', 'fn_expense_list', 'tenant_id', v_tid, 'count', jsonb_array_length(v_rows))
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_expense_list', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-022b-fn-expense-get splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_expense_get(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_id bigint := NULLIF(payload->>'id', '')::bigint;
+  v_row jsonb;
+  v_attachments jsonb;
+BEGIN
+  IF v_id IS NULL THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_expense_get: id es obligatorio',
+      jsonb_build_object('fn', 'fn_expense_get', 'field', 'id'));
+  END IF;
+  SELECT to_jsonb(e) INTO v_row FROM expense_entries e WHERE id = v_id;
+  IF v_row IS NULL THEN
+    RETURN core.rpc_err('NOT_FOUND', format('fn_expense_get: gasto id=%s no encontrado', v_id),
+      jsonb_build_object('fn', 'fn_expense_get', 'id', v_id));
+  END IF;
+  SELECT COALESCE(jsonb_agg(to_jsonb(a) ORDER BY a.uploaded_at DESC), '[]'::jsonb)
+    INTO v_attachments FROM expense_attachments a WHERE a.expense_id = v_id;
+  RETURN core.rpc_ok(
+    jsonb_build_object('expense', v_row, 'attachments', v_attachments),
+    format('Gasto id=%s recuperado con %s comprobante(s)', v_id, jsonb_array_length(v_attachments)),
+    jsonb_build_object('fn', 'fn_expense_get', 'id', v_id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_expense_get', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-022c-fn-expense-create splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_expense_create(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+  v_company_id bigint := NULLIF(payload->>'company_id', '')::bigint;
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_expense_date date := COALESCE(NULLIF(payload->>'expense_date', '')::date, CURRENT_DATE);
+  v_description text := coalesce(nullif(btrim(payload->>'description'), ''), '');
+  v_budget_item_id bigint := NULLIF(payload->>'budget_item_id', '')::bigint;
+  v_budget_chapter_id bigint := NULLIF(payload->>'budget_chapter_id', '')::bigint;
+  v_quantity numeric := COALESCE((payload->>'quantity')::numeric, 0);
+  v_unit text := coalesce(nullif(btrim(payload->>'unit'), ''), '');
+  v_unit_price numeric := COALESCE((payload->>'unit_price')::numeric, 0);
+  v_subtotal_in numeric := COALESCE((payload->>'subtotal')::numeric, 0);
+  v_iva_rate numeric;
+  v_tax_included boolean := COALESCE((payload->>'tax_included')::boolean, false);
+  v_total_in numeric := (payload->>'total')::numeric;
+  v_subtotal numeric; v_iva_amount numeric; v_total numeric;
+  v_is_deductible boolean := COALESCE((payload->>'is_deductible')::boolean, true);
+  v_counts_toward_budget boolean := COALESCE((payload->>'counts_toward_budget')::boolean, true);
+  v_supplier_name text := coalesce(nullif(btrim(payload->>'supplier_name'), ''), '');
+  v_supplier_rfc text := upper(coalesce(nullif(btrim(payload->>'supplier_rfc'), ''), ''));
+  v_notes text := coalesce(nullif(btrim(payload->>'notes'), ''), '');
+  v_created_by_id integer := NULLIF(payload->>'created_by_id', '')::integer;
+  v_created_by_name text := coalesce(nullif(btrim(payload->>'created_by_name'), ''), '');
+  v_id bigint;
+  v_warning jsonb;
+  v_row jsonb;
+BEGIN
+  IF v_company_id IS NULL THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_expense_create: company_id es obligatorio',
+      jsonb_build_object('fn', 'fn_expense_create', 'field', 'company_id'));
+  END IF;
+  IF v_description = '' THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_expense_create: description es obligatoria',
+      jsonb_build_object('fn', 'fn_expense_create', 'field', 'description'));
+  END IF;
+  IF NOT EXISTS (SELECT 1 FROM companies WHERE id = v_company_id) THEN
+    RETURN core.rpc_err('VALIDATION', format('fn_expense_create: empresa id=%s no encontrada', v_company_id),
+      jsonb_build_object('fn', 'fn_expense_create', 'company_id', v_company_id));
+  END IF;
+  IF v_project_id IS NOT NULL AND NOT EXISTS (SELECT 1 FROM projects WHERE id = v_project_id) THEN
+    RETURN core.rpc_err('NOT_FOUND', format('fn_expense_create: proyecto id=%s no encontrado', v_project_id),
+      jsonb_build_object('fn', 'fn_expense_create', 'project_id', v_project_id));
+  END IF;
+  IF v_subtotal_in <= 0 AND v_quantity > 0 AND v_unit_price > 0 THEN
+    v_subtotal_in := round(v_quantity * v_unit_price, 2);
+  END IF;
+  SELECT default_iva_rate INTO v_iva_rate FROM core._cost_settings(v_tid);
+  v_iva_rate := COALESCE((payload->>'iva_rate')::numeric, v_iva_rate);
+  SELECT c.subtotal, c.iva_amount, c.total INTO v_subtotal, v_iva_amount, v_total
+    FROM core._cost_calc_amounts(v_subtotal_in, v_iva_rate, v_tax_included, v_total_in) c;
+  IF v_budget_item_id IS NOT NULL THEN
+    SELECT chapter_id INTO v_budget_chapter_id FROM budget_items WHERE id = v_budget_item_id;
+  END IF;
+  INSERT INTO expense_entries (
+    tenant_id, company_id, project_id, expense_date, source, description,
+    supplier_name, supplier_rfc, budget_chapter_id, budget_item_id,
+    quantity, unit, unit_price, subtotal, iva_rate, iva_amount, total,
+    tax_included, is_deductible, counts_toward_budget, status,
+    created_by_id, created_by_name, notes
+  ) VALUES (
+    v_tid, v_company_id, v_project_id, v_expense_date, 'manual', v_description,
+    v_supplier_name, v_supplier_rfc, v_budget_chapter_id, v_budget_item_id,
+    v_quantity, v_unit, v_unit_price, v_subtotal, v_iva_rate, v_iva_amount, v_total,
+    v_tax_included, v_is_deductible, v_counts_toward_budget, 'confirmed',
+    v_created_by_id, v_created_by_name, v_notes
+  ) RETURNING id INTO v_id;
+  IF v_counts_toward_budget AND v_budget_item_id IS NOT NULL THEN
+    v_warning := core._cost_budget_warning(v_tid, v_budget_item_id, 0, 0);
+  END IF;
+  SELECT to_jsonb(e) INTO v_row FROM expense_entries e WHERE id = v_id;
+  RETURN core.rpc_created(
+    jsonb_build_object('expense', v_row, 'budget_warning', v_warning),
+    format('Gasto registrado por %s (subtotal %s, IVA %s)', v_description, v_subtotal, v_iva_amount),
+    jsonb_build_object('fn', 'fn_expense_create', 'id', v_id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_expense_create', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-022d-fn-expense-update splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_expense_update(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_id bigint := NULLIF(payload->>'id', '')::bigint;
+  v_tid integer := core._cost_tenant_id(payload);
+  v_cur expense_entries%ROWTYPE;
+  v_warning jsonb;
+  v_row jsonb;
+  v_subtotal numeric; v_iva_amount numeric; v_total numeric;
+BEGIN
+  IF v_id IS NULL THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_expense_update: id es obligatorio',
+      jsonb_build_object('fn', 'fn_expense_update', 'field', 'id'));
+  END IF;
+  SELECT * INTO v_cur FROM expense_entries WHERE id = v_id;
+  IF NOT FOUND THEN
+    RETURN core.rpc_err('NOT_FOUND', format('fn_expense_update: gasto id=%s no encontrado', v_id),
+      jsonb_build_object('fn', 'fn_expense_update', 'id', v_id));
+  END IF;
+  IF v_cur.is_locked OR v_cur.source <> 'manual' THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_expense_update: solo se editan gastos manuales no bloqueados',
+      jsonb_build_object('fn', 'fn_expense_update', 'id', v_id, 'source', v_cur.source));
+  END IF;
+  UPDATE expense_entries SET
+    expense_date = COALESCE(NULLIF(payload->>'expense_date', '')::date, expense_date),
+    description = COALESCE(nullif(btrim(payload->>'description'), ''), description),
+    supplier_name = CASE WHEN payload ? 'supplier_name' THEN coalesce(nullif(btrim(payload->>'supplier_name'), ''), '') ELSE supplier_name END,
+    budget_item_id = CASE WHEN payload ? 'budget_item_id' THEN NULLIF(payload->>'budget_item_id', '')::bigint ELSE budget_item_id END,
+    quantity = CASE WHEN payload ? 'quantity' THEN COALESCE((payload->>'quantity')::numeric, 0) ELSE quantity END,
+    unit = CASE WHEN payload ? 'unit' THEN coalesce(nullif(btrim(payload->>'unit'), ''), '') ELSE unit END,
+    unit_price = CASE WHEN payload ? 'unit_price' THEN COALESCE((payload->>'unit_price')::numeric, 0) ELSE unit_price END,
+    notes = CASE WHEN payload ? 'notes' THEN coalesce(nullif(btrim(payload->>'notes'), ''), '') ELSE notes END
+  WHERE id = v_id;
+  SELECT * INTO v_cur FROM expense_entries WHERE id = v_id;
+  SELECT c.subtotal, c.iva_amount, c.total INTO v_subtotal, v_iva_amount, v_total
+    FROM core._cost_calc_amounts(
+      CASE WHEN v_cur.quantity > 0 AND v_cur.unit_price > 0 THEN round(v_cur.quantity * v_cur.unit_price, 2) ELSE v_cur.subtotal END,
+      v_cur.iva_rate, v_cur.tax_included, NULL
+    ) c;
+  UPDATE expense_entries SET subtotal = v_subtotal, iva_amount = v_iva_amount, total = v_total WHERE id = v_id;
+  IF v_cur.counts_toward_budget AND v_cur.budget_item_id IS NOT NULL THEN
+    v_warning := core._cost_budget_warning(v_tid, v_cur.budget_item_id, 0, 0);
+  END IF;
+  SELECT to_jsonb(e) INTO v_row FROM expense_entries e WHERE id = v_id;
+  RETURN core.rpc_ok(
+    jsonb_build_object('expense', v_row, 'budget_warning', v_warning),
+    format('Gasto id=%s actualizado', v_id),
+    jsonb_build_object('fn', 'fn_expense_update', 'id', v_id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_expense_update', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-022e-fn-expense-void splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_expense_void(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_id bigint := NULLIF(payload->>'id', '')::bigint;
+  v_cur expense_entries%ROWTYPE;
+BEGIN
+  IF v_id IS NULL THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_expense_void: id es obligatorio',
+      jsonb_build_object('fn', 'fn_expense_void', 'field', 'id'));
+  END IF;
+  SELECT * INTO v_cur FROM expense_entries WHERE id = v_id;
+  IF NOT FOUND THEN
+    RETURN core.rpc_err('NOT_FOUND', format('fn_expense_void: gasto id=%s no encontrado', v_id),
+      jsonb_build_object('fn', 'fn_expense_void', 'id', v_id));
+  END IF;
+  IF v_cur.is_locked THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_expense_void: no se puede anular un gasto derivado de nómina',
+      jsonb_build_object('fn', 'fn_expense_void', 'id', v_id));
+  END IF;
+  UPDATE expense_entries SET status = 'void' WHERE id = v_id;
+  RETURN core.rpc_ok(
+    jsonb_build_object('id', v_id, 'status', 'void'),
+    format('Gasto id=%s anulado', v_id),
+    jsonb_build_object('fn', 'fn_expense_void', 'id', v_id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_expense_void', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-022f-fn-expense-attachment-add splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_expense_attachment_add(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_expense_id bigint := NULLIF(payload->>'expense_id', '')::bigint;
+  v_id bigint;
+BEGIN
+  IF v_expense_id IS NULL OR NOT EXISTS (SELECT 1 FROM expense_entries WHERE id = v_expense_id) THEN
+    RETURN core.rpc_err('NOT_FOUND', 'fn_expense_attachment_add: gasto no encontrado',
+      jsonb_build_object('fn', 'fn_expense_attachment_add', 'expense_id', v_expense_id));
+  END IF;
+  INSERT INTO expense_attachments (
+    expense_id, original_name, mime, size_bytes, sha256, iv, storage_name,
+    uploaded_by_id, uploaded_by_name
+  ) VALUES (
+    v_expense_id,
+    coalesce(nullif(btrim(payload->>'original_name'), ''), 'comprobante.pdf'),
+    coalesce(nullif(btrim(payload->>'mime'), ''), 'application/pdf'),
+    COALESCE((payload->>'size_bytes')::bigint, 0),
+    coalesce(nullif(btrim(payload->>'sha256'), ''), ''),
+    coalesce(nullif(btrim(payload->>'iv'), ''), ''),
+    coalesce(nullif(btrim(payload->>'storage_name'), ''), ''),
+    NULLIF(payload->>'uploaded_by_id', '')::integer,
+    coalesce(nullif(btrim(payload->>'uploaded_by_name'), ''), '')
+  ) RETURNING id INTO v_id;
+  RETURN core.rpc_created(
+    jsonb_build_object('id', v_id, 'expense_id', v_expense_id),
+    format('Comprobante adjunto al gasto id=%s', v_expense_id),
+    jsonb_build_object('fn', 'fn_expense_attachment_add', 'id', v_id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_expense_attachment_add', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-022g-fn-iva-period-summary splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_iva_period_summary(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+  v_company_id bigint := NULLIF(payload->>'company_id', '')::bigint;
+  v_year integer := COALESCE((payload->>'year')::integer, EXTRACT(YEAR FROM CURRENT_DATE)::integer);
+  v_month integer := COALESCE((payload->>'month')::integer, EXTRACT(MONTH FROM CURRENT_DATE)::integer);
+  v_acreditable numeric;
+  v_trasladado numeric;
+BEGIN
+  SELECT COALESCE(SUM(e.iva_amount), 0) INTO v_acreditable
+    FROM expense_entries e
+   WHERE e.tenant_id = v_tid
+     AND e.status = 'confirmed'
+     AND e.is_deductible = true
+     AND EXTRACT(YEAR FROM e.expense_date) = v_year
+     AND EXTRACT(MONTH FROM e.expense_date) = v_month
+     AND (v_company_id IS NULL OR e.company_id = v_company_id);
+  SELECT COALESCE(iva_trasladado, 0) INTO v_trasladado
+    FROM iva_period_entries
+   WHERE tenant_id = v_tid
+     AND (v_company_id IS NULL OR company_id = v_company_id)
+     AND period_year = v_year AND period_month = v_month
+   LIMIT 1;
+  RETURN core.rpc_ok(
+    jsonb_build_object(
+      'year', v_year, 'month', v_month,
+      'iva_acreditable', round(COALESCE(v_acreditable, 0), 2),
+      'iva_trasladado', round(COALESCE(v_trasladado, 0), 2),
+      'iva_a_pagar', round(COALESCE(v_trasladado, 0) - COALESCE(v_acreditable, 0), 2)
+    ),
+    format('Resumen IVA %s/%s: acreditable %s, trasladado %s', v_month, v_year, v_acreditable, v_trasladado),
+    jsonb_build_object('fn', 'fn_iva_period_summary', 'tenant_id', v_tid)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_iva_period_summary', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-022h-fn-cost-settings-get splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_cost_settings_get(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+  v_row jsonb;
+BEGIN
+  SELECT to_jsonb(s) INTO v_row FROM tenant_cost_settings s WHERE tenant_id = v_tid;
+  IF v_row IS NULL THEN
+    v_row := jsonb_build_object('tenant_id', v_tid, 'budget_warn_pct', 85, 'budget_critical_pct', 100, 'default_iva_rate', 0.16);
+  END IF;
+  RETURN core.rpc_ok(v_row, format('Configuración de costos del tenant %s', v_tid),
+    jsonb_build_object('fn', 'fn_cost_settings_get', 'tenant_id', v_tid));
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_cost_settings_get', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-022i-fn-cost-settings-save splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_cost_settings_save(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+BEGIN
+  INSERT INTO tenant_cost_settings (tenant_id, budget_warn_pct, budget_critical_pct, default_iva_rate, updated_at)
+  VALUES (
+    v_tid,
+    COALESCE((payload->>'budget_warn_pct')::numeric, 85),
+    COALESCE((payload->>'budget_critical_pct')::numeric, 100),
+    COALESCE((payload->>'default_iva_rate')::numeric, 0.16),
+    now()
+  )
+  ON CONFLICT (tenant_id) DO UPDATE SET
+    budget_warn_pct = EXCLUDED.budget_warn_pct,
+    budget_critical_pct = EXCLUDED.budget_critical_pct,
+    default_iva_rate = EXCLUDED.default_iva_rate,
+    updated_at = now();
+  RETURN core.rpc_ok(
+    (SELECT to_jsonb(s) FROM tenant_cost_settings s WHERE tenant_id = v_tid),
+    format('Configuración de costos guardada para tenant %s', v_tid),
+    jsonb_build_object('fn', 'fn_cost_settings_save', 'tenant_id', v_tid)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_cost_settings_save', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-022j-expense-grants endDelimiter:; splitStatements:true
+GRANT EXECUTE ON FUNCTION core.fn_expense_list(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_expense_get(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_expense_create(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_expense_update(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_expense_void(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_expense_attachment_add(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_iva_period_summary(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_cost_settings_get(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_cost_settings_save(jsonb) TO panels_core_app;
diff --git a/db/core/changesets/023-rpc-warehouse.sql b/db/core/changesets/023-rpc-warehouse.sql
new file mode 100644
index 0000000..a20c4aa
--- /dev/null
+++ b/db/core/changesets/023-rpc-warehouse.sql
@@ -0,0 +1,486 @@
+--liquibase formatted sql
+-- PANELS · core · RPC almacén
+
+--changeset panel:core-023a-fn-warehouse-ensure-central splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_warehouse_ensure_central(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+  v_id bigint;
+  v_row jsonb;
+BEGIN
+  SELECT id INTO v_id FROM warehouses WHERE tenant_id = v_tid AND kind = 'central' LIMIT 1;
+  IF v_id IS NULL THEN
+    INSERT INTO warehouses (tenant_id, kind, status) VALUES (v_tid, 'central', 'open')
+    RETURNING id INTO v_id;
+  END IF;
+  SELECT to_jsonb(w) INTO v_row FROM warehouses w WHERE id = v_id;
+  RETURN core.rpc_ok(v_row, format('Almacén central del tenant %s listo (id=%s)', v_tid, v_id),
+    jsonb_build_object('fn', 'fn_warehouse_ensure_central', 'id', v_id));
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_warehouse_ensure_central', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-023b-fn-warehouse-open-project splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_warehouse_open_project(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_proj record;
+  v_id bigint;
+  v_row jsonb;
+BEGIN
+  IF v_project_id IS NULL THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_warehouse_open_project: project_id es obligatorio',
+      jsonb_build_object('fn', 'fn_warehouse_open_project', 'field', 'project_id'));
+  END IF;
+  SELECT id, status, code, name INTO v_proj FROM projects WHERE id = v_project_id;
+  IF NOT FOUND THEN
+    RETURN core.rpc_err('NOT_FOUND', format('fn_warehouse_open_project: proyecto id=%s no encontrado', v_project_id),
+      jsonb_build_object('fn', 'fn_warehouse_open_project', 'project_id', v_project_id));
+  END IF;
+  IF v_proj.status NOT IN ('activo', 'pausado') THEN
+    RETURN core.rpc_err('VALIDATION',
+      format('fn_warehouse_open_project: proyecto %s está %s, no se abre almacén', v_proj.code, v_proj.status),
+      jsonb_build_object('fn', 'fn_warehouse_open_project', 'project_id', v_project_id));
+  END IF;
+  SELECT id INTO v_id FROM warehouses WHERE project_id = v_project_id AND kind = 'project';
+  IF v_id IS NULL THEN
+    INSERT INTO warehouses (tenant_id, kind, project_id, status) VALUES (v_tid, 'project', v_project_id, 'open')
+    RETURNING id INTO v_id;
+  ELSE
+    UPDATE warehouses SET status = 'open', closed_at = NULL, closed_by_name = '' WHERE id = v_id;
+  END IF;
+  PERFORM core.fn_warehouse_ensure_central(jsonb_build_object('tenant_id', v_tid));
+  SELECT to_jsonb(w) INTO v_row FROM warehouses w WHERE id = v_id;
+  RETURN core.rpc_ok(v_row,
+    format('Almacén de obra abierto para proyecto %s (%s)', v_proj.code, v_proj.name),
+    jsonb_build_object('fn', 'fn_warehouse_open_project', 'id', v_id, 'project_id', v_project_id));
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_warehouse_open_project', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-023c-fn-warehouse-stock-upsert splitStatements:false
+CREATE OR REPLACE FUNCTION core._warehouse_stock_apply(
+  p_warehouse_id bigint,
+  p_material_id bigint,
+  p_qty_delta numeric,
+  p_unit_cost numeric
+)
+RETURNS void
+LANGUAGE plpgsql
+SET search_path = core
+AS $$
+DECLARE
+  v_cur record;
+  v_new_qty numeric;
+  v_new_avg numeric;
+BEGIN
+  SELECT * INTO v_cur FROM warehouse_stock
+   WHERE warehouse_id = p_warehouse_id AND material_id = p_material_id;
+  IF NOT FOUND THEN
+    IF p_qty_delta < 0 THEN
+      RAISE EXCEPTION 'Stock insuficiente en almacén % material %', p_warehouse_id, p_material_id;
+    END IF;
+    INSERT INTO warehouse_stock (warehouse_id, material_id, qty_on_hand, avg_unit_cost)
+    VALUES (p_warehouse_id, p_material_id, p_qty_delta, COALESCE(p_unit_cost, 0));
+    RETURN;
+  END IF;
+  v_new_qty := v_cur.qty_on_hand + p_qty_delta;
+  IF v_new_qty < 0 THEN
+    RAISE EXCEPTION 'Stock insuficiente: disponible % solicitado %', v_cur.qty_on_hand, -p_qty_delta;
+  END IF;
+  IF p_qty_delta > 0 AND p_unit_cost > 0 THEN
+    v_new_avg := CASE WHEN v_new_qty > 0 THEN
+      round((v_cur.qty_on_hand * v_cur.avg_unit_cost + p_qty_delta * p_unit_cost) / v_new_qty, 4)
+    ELSE 0 END;
+  ELSE
+    v_new_avg := v_cur.avg_unit_cost;
+  END IF;
+  UPDATE warehouse_stock SET qty_on_hand = v_new_qty, avg_unit_cost = v_new_avg
+   WHERE warehouse_id = p_warehouse_id AND material_id = p_material_id;
+END;
+$$;
+
+--changeset panel:core-023d-fn-warehouse-list splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_warehouse_list(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+  v_include_closed boolean := COALESCE((payload->>'include_closed')::boolean, false);
+  v_rows jsonb;
+BEGIN
+  PERFORM core.fn_warehouse_ensure_central(jsonb_build_object('tenant_id', v_tid));
+  SELECT COALESCE(jsonb_agg(to_jsonb(x) ORDER BY x.kind, x.id), '[]'::jsonb) INTO v_rows
+  FROM (
+    SELECT w.*, p.code AS project_code, p.name AS project_name
+    FROM warehouses w
+    LEFT JOIN projects p ON p.id = w.project_id
+    WHERE w.tenant_id = v_tid
+      AND (v_include_closed OR w.status = 'open' OR w.kind = 'central')
+      AND (w.kind = 'central' OR w.status <> 'closed' OR v_include_closed)
+  ) x;
+  RETURN core.rpc_ok(
+    jsonb_build_object('warehouses', v_rows),
+    format('Almacenes del tenant %s: %s registro(s)', v_tid, jsonb_array_length(v_rows)),
+    jsonb_build_object('fn', 'fn_warehouse_list', 'tenant_id', v_tid)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_warehouse_list', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-023e-fn-warehouse-stock-list splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_warehouse_stock_list(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_warehouse_id bigint := NULLIF(payload->>'warehouse_id', '')::bigint;
+  v_global boolean := COALESCE((payload->>'global')::boolean, false);
+  v_tid integer := core._cost_tenant_id(payload);
+  v_rows jsonb;
+BEGIN
+  IF v_global THEN
+    SELECT COALESCE(jsonb_agg(to_jsonb(x)), '[]'::jsonb) INTO v_rows FROM (
+      SELECT w.id AS warehouse_id, w.kind, w.project_id, p.code AS project_code,
+        m.id AS material_id, m.code AS material_code, m.name AS material_name, m.unit,
+        s.qty_on_hand, s.avg_unit_cost, round(s.qty_on_hand * s.avg_unit_cost, 2) AS stock_value
+      FROM warehouse_stock s
+      JOIN warehouses w ON w.id = s.warehouse_id
+      JOIN warehouse_materials m ON m.id = s.material_id
+      LEFT JOIN projects p ON p.id = w.project_id
+      WHERE w.tenant_id = v_tid AND w.status = 'open' AND s.qty_on_hand > 0
+    ) x;
+  ELSE
+    IF v_warehouse_id IS NULL THEN
+      RETURN core.rpc_err('VALIDATION', 'fn_warehouse_stock_list: warehouse_id es obligatorio si global=false',
+        jsonb_build_object('fn', 'fn_warehouse_stock_list'));
+    END IF;
+    SELECT COALESCE(jsonb_agg(to_jsonb(x)), '[]'::jsonb) INTO v_rows FROM (
+      SELECT s.*, m.code AS material_code, m.name AS material_name, m.unit,
+        round(s.qty_on_hand * s.avg_unit_cost, 2) AS stock_value
+      FROM warehouse_stock s
+      JOIN warehouse_materials m ON m.id = s.material_id
+      WHERE s.warehouse_id = v_warehouse_id AND s.qty_on_hand > 0
+    ) x;
+  END IF;
+  RETURN core.rpc_ok(jsonb_build_object('stock', v_rows),
+    format('Stock consultado: %s línea(s)', jsonb_array_length(COALESCE(v_rows, '[]'::jsonb))),
+    jsonb_build_object('fn', 'fn_warehouse_stock_list', 'warehouse_id', v_warehouse_id));
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_warehouse_stock_list', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-023f-fn-material-upsert splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_warehouse_material_upsert(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+  v_code text := upper(coalesce(nullif(btrim(payload->>'code'), ''), ''));
+  v_name text := coalesce(nullif(btrim(payload->>'name'), ''), '');
+  v_unit text := coalesce(nullif(btrim(payload->>'unit'), ''), '');
+  v_id bigint;
+BEGIN
+  IF v_code = '' OR v_name = '' THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_warehouse_material_upsert: code y name son obligatorios',
+      jsonb_build_object('fn', 'fn_warehouse_material_upsert'));
+  END IF;
+  INSERT INTO warehouse_materials (tenant_id, code, name, unit)
+  VALUES (v_tid, v_code, v_name, v_unit)
+  ON CONFLICT (tenant_id, code) DO UPDATE SET name = EXCLUDED.name, unit = EXCLUDED.unit
+  RETURNING id INTO v_id;
+  RETURN core.rpc_ok(
+    (SELECT to_jsonb(m) FROM warehouse_materials m WHERE id = v_id),
+    format('Material %s (%s) registrado', v_code, v_name),
+    jsonb_build_object('fn', 'fn_warehouse_material_upsert', 'id', v_id));
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_warehouse_material_upsert', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-023g-fn-warehouse-entry-create splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_warehouse_entry_create(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+  v_warehouse_id bigint := NULLIF(payload->>'warehouse_id', '')::bigint;
+  v_material_id bigint := NULLIF(payload->>'material_id', '')::bigint;
+  v_material_code text := nullif(btrim(payload->>'material_code'), '');
+  v_material_name text := nullif(btrim(payload->>'material_name'), '');
+  v_unit text := coalesce(nullif(btrim(payload->>'unit'), ''), '');
+  v_qty numeric := COALESCE((payload->>'quantity')::numeric, 0);
+  v_unit_cost numeric := COALESCE((payload->>'unit_cost')::numeric, 0);
+  v_movement_date date := COALESCE(NULLIF(payload->>'movement_date', '')::date, CURRENT_DATE);
+  v_expense_id bigint := NULLIF(payload->>'expense_id', '')::bigint;
+  v_wh record;
+  v_mov_id bigint;
+  v_total numeric;
+  v_env jsonb;
+BEGIN
+  IF v_warehouse_id IS NULL OR v_qty <= 0 THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_warehouse_entry_create: warehouse_id y quantity>0 son obligatorios',
+      jsonb_build_object('fn', 'fn_warehouse_entry_create'));
+  END IF;
+  SELECT * INTO v_wh FROM warehouses WHERE id = v_warehouse_id AND tenant_id = v_tid;
+  IF NOT FOUND OR v_wh.status <> 'open' THEN
+    RETURN core.rpc_err('VALIDATION', format('fn_warehouse_entry_create: almacén id=%s no disponible', v_warehouse_id),
+      jsonb_build_object('fn', 'fn_warehouse_entry_create', 'warehouse_id', v_warehouse_id));
+  END IF;
+  IF v_material_id IS NULL AND v_material_code IS NOT NULL THEN
+    v_env := core.fn_warehouse_material_upsert(jsonb_build_object(
+      'tenant_id', v_tid, 'code', v_material_code, 'name', coalesce(v_material_name, v_material_code), 'unit', v_unit
+    ));
+    IF NOT COALESCE((v_env->>'ok')::boolean, false) THEN
+      RETURN v_env;
+    END IF;
+    v_material_id := (v_env->'data'->>'id')::bigint;
+  END IF;
+  IF v_material_id IS NULL THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_warehouse_entry_create: material_id o material_code requerido',
+      jsonb_build_object('fn', 'fn_warehouse_entry_create'));
+  END IF;
+  v_total := round(v_qty * v_unit_cost, 2);
+  PERFORM core._warehouse_stock_apply(v_warehouse_id, v_material_id, v_qty, v_unit_cost);
+  INSERT INTO warehouse_movements (
+    tenant_id, warehouse_id, material_id, movement_type, movement_date,
+    quantity, unit_cost, total_cost, expense_id, created_by_id, created_by_name
+  ) VALUES (
+    v_tid, v_warehouse_id, v_material_id, 'entry', v_movement_date,
+    v_qty, v_unit_cost, v_total, v_expense_id,
+    NULLIF(payload->>'created_by_id', '')::integer,
+    coalesce(nullif(btrim(payload->>'created_by_name'), ''), '')
+  ) RETURNING id INTO v_mov_id;
+  RETURN core.rpc_created(
+    jsonb_build_object('movement_id', v_mov_id, 'warehouse_id', v_warehouse_id, 'quantity', v_qty, 'total_cost', v_total),
+    format('Entrada de %s unidades al almacén id=%s por %s', v_qty, v_warehouse_id, v_total),
+    jsonb_build_object('fn', 'fn_warehouse_entry_create', 'movement_id', v_mov_id));
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_warehouse_entry_create', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-023h-fn-warehouse-exit-create splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_warehouse_exit_create(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+  v_warehouse_id bigint := NULLIF(payload->>'warehouse_id', '')::bigint;
+  v_material_id bigint := NULLIF(payload->>'material_id', '')::bigint;
+  v_qty numeric := COALESCE((payload->>'quantity')::numeric, 0);
+  v_budget_item_id bigint := NULLIF(payload->>'budget_item_id', '')::bigint;
+  v_destination text := coalesce(nullif(btrim(payload->>'destination_note'), ''), '');
+  v_movement_date date := COALESCE(NULLIF(payload->>'movement_date', '')::date, CURRENT_DATE);
+  v_stock record;
+  v_unit_cost numeric;
+  v_total numeric;
+  v_mov_id bigint;
+  v_warning jsonb;
+BEGIN
+  IF v_warehouse_id IS NULL OR v_material_id IS NULL OR v_qty <= 0 THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_warehouse_exit_create: warehouse_id, material_id y quantity>0 obligatorios',
+      jsonb_build_object('fn', 'fn_warehouse_exit_create'));
+  END IF;
+  SELECT * INTO v_stock FROM warehouse_stock WHERE warehouse_id = v_warehouse_id AND material_id = v_material_id;
+  IF NOT FOUND OR v_stock.qty_on_hand < v_qty THEN
+    RETURN core.rpc_err('VALIDATION',
+      format('fn_warehouse_exit_create: stock insuficiente (disponible %s, solicitado %s)',
+        COALESCE(v_stock.qty_on_hand, 0), v_qty),
+      jsonb_build_object('fn', 'fn_warehouse_exit_create', 'warehouse_id', v_warehouse_id));
+  END IF;
+  v_unit_cost := v_stock.avg_unit_cost;
+  v_total := round(v_qty * v_unit_cost, 2);
+  PERFORM core._warehouse_stock_apply(v_warehouse_id, v_material_id, -v_qty, v_unit_cost);
+  INSERT INTO warehouse_movements (
+    tenant_id, warehouse_id, material_id, movement_type, movement_date,
+    quantity, unit_cost, total_cost, budget_item_id, destination_note,
+    created_by_id, created_by_name
+  ) VALUES (
+    v_tid, v_warehouse_id, v_material_id, 'exit', v_movement_date,
+    v_qty, v_unit_cost, v_total, v_budget_item_id, v_destination,
+    NULLIF(payload->>'created_by_id', '')::integer,
+    coalesce(nullif(btrim(payload->>'created_by_name'), ''), '')
+  ) RETURNING id INTO v_mov_id;
+  IF v_budget_item_id IS NOT NULL THEN
+    v_warning := core._cost_budget_warning(v_tid, v_budget_item_id, 0, 0);
+  END IF;
+  RETURN core.rpc_created(
+    jsonb_build_object('movement_id', v_mov_id, 'total_cost', v_total, 'budget_warning', v_warning),
+    format('Salida de %s unidades del almacén id=%s hacia concepto %s', v_qty, v_warehouse_id, v_budget_item_id),
+    jsonb_build_object('fn', 'fn_warehouse_exit_create', 'movement_id', v_mov_id));
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_warehouse_exit_create', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-023i-fn-warehouse-transfer-create splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_warehouse_transfer_create(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+  v_from_id bigint := NULLIF(payload->>'from_warehouse_id', '')::bigint;
+  v_to_id bigint := NULLIF(payload->>'to_warehouse_id', '')::bigint;
+  v_material_id bigint := NULLIF(payload->>'material_id', '')::bigint;
+  v_qty numeric := COALESCE((payload->>'quantity')::numeric, 0);
+  v_transfer_date date := COALESCE(NULLIF(payload->>'transfer_date', '')::date, CURRENT_DATE);
+  v_notes text := coalesce(nullif(btrim(payload->>'notes'), ''), '');
+  v_stock record;
+  v_unit_cost numeric;
+  v_transfer_id bigint;
+  v_created_by text := coalesce(nullif(btrim(payload->>'created_by_name'), ''), '');
+BEGIN
+  IF v_from_id IS NULL OR v_to_id IS NULL OR v_material_id IS NULL OR v_qty <= 0 OR v_from_id = v_to_id THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_warehouse_transfer_create: origen, destino, material y cantidad válidos son obligatorios',
+      jsonb_build_object('fn', 'fn_warehouse_transfer_create'));
+  END IF;
+  SELECT * INTO v_stock FROM warehouse_stock WHERE warehouse_id = v_from_id AND material_id = v_material_id;
+  IF NOT FOUND OR v_stock.qty_on_hand < v_qty THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_warehouse_transfer_create: stock insuficiente en almacén origen',
+      jsonb_build_object('fn', 'fn_warehouse_transfer_create', 'from_warehouse_id', v_from_id));
+  END IF;
+  v_unit_cost := v_stock.avg_unit_cost;
+  INSERT INTO warehouse_transfers (
+    tenant_id, from_warehouse_id, to_warehouse_id, material_id, quantity, unit_cost,
+    status, transfer_date, notes, created_by_name
+  ) VALUES (
+    v_tid, v_from_id, v_to_id, v_material_id, v_qty, v_unit_cost,
+    'completed', v_transfer_date, v_notes, v_created_by
+  ) RETURNING id INTO v_transfer_id;
+  PERFORM core._warehouse_stock_apply(v_from_id, v_material_id, -v_qty, v_unit_cost);
+  PERFORM core._warehouse_stock_apply(v_to_id, v_material_id, v_qty, v_unit_cost);
+  INSERT INTO warehouse_movements (tenant_id, warehouse_id, material_id, movement_type, transfer_id, movement_date, quantity, unit_cost, total_cost, created_by_name)
+  VALUES (v_tid, v_from_id, v_material_id, 'transfer_out', v_transfer_id, v_transfer_date, v_qty, v_unit_cost, round(v_qty*v_unit_cost,2), v_created_by);
+  INSERT INTO warehouse_movements (tenant_id, warehouse_id, material_id, movement_type, transfer_id, movement_date, quantity, unit_cost, total_cost, created_by_name)
+  VALUES (v_tid, v_to_id, v_material_id, 'transfer_in', v_transfer_id, v_transfer_date, v_qty, v_unit_cost, round(v_qty*v_unit_cost,2), v_created_by);
+  RETURN core.rpc_created(
+    jsonb_build_object('transfer_id', v_transfer_id, 'quantity', v_qty, 'unit_cost', v_unit_cost),
+    format('Transferencia %s unidades del almacén %s al %s', v_qty, v_from_id, v_to_id),
+    jsonb_build_object('fn', 'fn_warehouse_transfer_create', 'transfer_id', v_transfer_id));
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_warehouse_transfer_create', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-023j-fn-warehouse-movement-list splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_warehouse_movement_list(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_warehouse_id bigint := NULLIF(payload->>'warehouse_id', '')::bigint;
+  v_material_id bigint := NULLIF(payload->>'material_id', '')::bigint;
+  v_rows jsonb;
+BEGIN
+  SELECT COALESCE(jsonb_agg(to_jsonb(x) ORDER BY x.movement_date DESC, x.id DESC), '[]'::jsonb) INTO v_rows
+  FROM (
+    SELECT m.*, mat.code AS material_code, mat.name AS material_name, bi.description AS budget_item_description
+    FROM warehouse_movements m
+    JOIN warehouse_materials mat ON mat.id = m.material_id
+    LEFT JOIN budget_items bi ON bi.id = m.budget_item_id
+    WHERE (v_warehouse_id IS NULL OR m.warehouse_id = v_warehouse_id)
+      AND (v_material_id IS NULL OR m.material_id = v_material_id)
+  ) x;
+  RETURN core.rpc_ok(jsonb_build_object('movements', v_rows),
+    format('Kardex: %s movimiento(s)', jsonb_array_length(v_rows)),
+    jsonb_build_object('fn', 'fn_warehouse_movement_list', 'warehouse_id', v_warehouse_id));
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_warehouse_movement_list', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-023k-fn-warehouse-close-project splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_warehouse_close_project(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_force boolean := COALESCE((payload->>'force')::boolean, false);
+  v_closed_by text := coalesce(nullif(btrim(payload->>'closed_by_name'), ''), '');
+  v_notes text := coalesce(nullif(btrim(payload->>'close_notes'), ''), '');
+  v_wh record;
+  v_stock_count integer;
+BEGIN
+  IF v_project_id IS NULL THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_warehouse_close_project: project_id es obligatorio',
+      jsonb_build_object('fn', 'fn_warehouse_close_project'));
+  END IF;
+  SELECT * INTO v_wh FROM warehouses WHERE project_id = v_project_id AND kind = 'project';
+  IF NOT FOUND THEN
+    RETURN core.rpc_ok(jsonb_build_object('closed', false, 'reason', 'no_warehouse'),
+      format('Proyecto %s no tenía almacén abierto', v_project_id),
+      jsonb_build_object('fn', 'fn_warehouse_close_project', 'project_id', v_project_id));
+  END IF;
+  IF v_wh.status = 'closed' THEN
+    RETURN core.rpc_ok(jsonb_build_object('warehouse_id', v_wh.id, 'status', 'closed'),
+      format('Almacén del proyecto %s ya estaba cerrado', v_project_id),
+      jsonb_build_object('fn', 'fn_warehouse_close_project', 'project_id', v_project_id));
+  END IF;
+  SELECT COUNT(*)::integer INTO v_stock_count FROM warehouse_stock
+   WHERE warehouse_id = v_wh.id AND qty_on_hand > 0;
+  IF v_stock_count > 0 AND NOT v_force THEN
+    RETURN core.rpc_err('VALIDATION',
+      format('fn_warehouse_close_project: quedan %s material(es) con stock; transfiera o ajuste antes de cerrar', v_stock_count),
+      jsonb_build_object('fn', 'fn_warehouse_close_project', 'project_id', v_project_id, 'stock_lines', v_stock_count));
+  END IF;
+  UPDATE warehouses SET status = 'closed', closed_at = now(), closed_by_name = v_closed_by, close_notes = v_notes
+   WHERE id = v_wh.id;
+  RETURN core.rpc_ok(
+    jsonb_build_object('warehouse_id', v_wh.id, 'status', 'closed', 'forced', v_force),
+    format('Almacén del proyecto %s cerrado', v_project_id),
+    jsonb_build_object('fn', 'fn_warehouse_close_project', 'project_id', v_project_id));
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_warehouse_close_project', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-023l-warehouse-grants endDelimiter:; splitStatements:true
+GRANT EXECUTE ON FUNCTION core._warehouse_stock_apply(bigint, bigint, numeric, numeric) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_warehouse_ensure_central(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_warehouse_open_project(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_warehouse_list(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_warehouse_stock_list(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_warehouse_material_upsert(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_warehouse_entry_create(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_warehouse_exit_create(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_warehouse_transfer_create(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_warehouse_movement_list(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_warehouse_close_project(jsonb) TO panels_core_app;
diff --git a/db/core/changesets/024-rpc-cost-control.sql b/db/core/changesets/024-rpc-cost-control.sql
new file mode 100644
index 0000000..c439306
--- /dev/null
+++ b/db/core/changesets/024-rpc-cost-control.sql
@@ -0,0 +1,186 @@
+--liquibase formatted sql
+-- PANELS · core · RPC control presupuestal
+
+--changeset panel:core-024a-fn-cost-control-by-item splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_cost_control_by_item(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_tid integer := core._cost_tenant_id(payload);
+  v_warn numeric; v_critical numeric;
+  v_rows jsonb;
+BEGIN
+  IF v_project_id IS NULL THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_cost_control_by_item: project_id es obligatorio',
+      jsonb_build_object('fn', 'fn_cost_control_by_item', 'field', 'project_id'));
+  END IF;
+  SELECT budget_warn_pct, budget_critical_pct INTO v_warn, v_critical FROM core._cost_settings(v_tid);
+  SELECT COALESCE(jsonb_agg(to_jsonb(x) ORDER BY x.code, x.id), '[]'::jsonb) INTO v_rows
+  FROM (
+    SELECT
+      bi.id, bi.code, bi.description, bi.unit, bi.chapter_id,
+      bi.quantity AS qty_budget, bi.amount AS amount_budget, bi.unit_price,
+      core._cost_executed_qty(bi.id) AS qty_executed,
+      core._cost_executed_amount(bi.id) AS amount_executed,
+      round(CASE WHEN bi.amount > 0 THEN core._cost_executed_amount(bi.id) / bi.amount * 100 ELSE 0 END, 1) AS pct_amount,
+      round(core._cost_executed_amount(bi.id) - bi.amount, 2) AS delta_amount,
+      CASE
+        WHEN bi.amount <= 0 AND core._cost_executed_amount(bi.id) > 0 THEN 'critical'
+        WHEN bi.amount > 0 AND core._cost_executed_amount(bi.id) / bi.amount * 100 > v_critical THEN 'critical'
+        WHEN bi.amount > 0 AND core._cost_executed_amount(bi.id) / bi.amount * 100 > v_warn THEN 'warn'
+        ELSE 'ok'
+      END AS semaphore
+    FROM budget_items bi
+    WHERE bi.project_id = v_project_id
+  ) x;
+  RETURN core.rpc_ok(
+    jsonb_build_object('items', v_rows, 'count', jsonb_array_length(v_rows)),
+    format('Control por concepto del proyecto %s: %s renglón(es)', v_project_id, jsonb_array_length(v_rows)),
+    jsonb_build_object('fn', 'fn_cost_control_by_item', 'project_id', v_project_id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_cost_control_by_item', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-024b-fn-cost-control-by-chapter splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_cost_control_by_chapter(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_tid integer := core._cost_tenant_id(payload);
+  v_warn numeric; v_critical numeric;
+  v_rows jsonb;
+BEGIN
+  IF v_project_id IS NULL THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_cost_control_by_chapter: project_id es obligatorio',
+      jsonb_build_object('fn', 'fn_cost_control_by_chapter'));
+  END IF;
+  SELECT budget_warn_pct, budget_critical_pct INTO v_warn, v_critical FROM core._cost_settings(v_tid);
+  WITH chapter_base AS (
+    SELECT bc.id, bc.parent_id, bc.code, bc.name, bc.wbs, bc.sort_order
+    FROM budget_chapters bc
+    WHERE bc.project_id = v_project_id
+  )
+  SELECT COALESCE(jsonb_agg(to_jsonb(cs) ORDER BY cs.sort_order, cs.id), '[]'::jsonb) INTO v_rows
+  FROM (
+    SELECT cb.id, cb.parent_id, cb.code, cb.name, cb.wbs, cb.sort_order,
+      COALESCE(SUM(bi.amount), 0) AS amount_budget,
+      COALESCE(SUM(core._cost_executed_amount(bi.id)), 0) AS amount_executed,
+      round(CASE WHEN COALESCE(SUM(bi.amount), 0) > 0
+        THEN COALESCE(SUM(core._cost_executed_amount(bi.id)), 0) / COALESCE(SUM(bi.amount), 0) * 100 ELSE 0 END, 1) AS pct_amount,
+      round(COALESCE(SUM(core._cost_executed_amount(bi.id)), 0) - COALESCE(SUM(bi.amount), 0), 2) AS delta_amount,
+      CASE
+        WHEN COALESCE(SUM(bi.amount), 0) <= 0 AND COALESCE(SUM(core._cost_executed_amount(bi.id)), 0) > 0 THEN 'critical'
+        WHEN COALESCE(SUM(bi.amount), 0) > 0 AND COALESCE(SUM(core._cost_executed_amount(bi.id)), 0) / COALESCE(SUM(bi.amount), 0) * 100 > v_critical THEN 'critical'
+        WHEN COALESCE(SUM(bi.amount), 0) > 0 AND COALESCE(SUM(core._cost_executed_amount(bi.id)), 0) / COALESCE(SUM(bi.amount), 0) * 100 > v_warn THEN 'warn'
+        ELSE 'ok'
+      END AS semaphore
+    FROM chapter_base cb
+    LEFT JOIN budget_items bi ON bi.chapter_id = cb.id
+    GROUP BY cb.id, cb.parent_id, cb.code, cb.name, cb.wbs, cb.sort_order
+  ) cs;
+  RETURN core.rpc_ok(jsonb_build_object('chapters', v_rows),
+    format('Control por partida del proyecto %s', v_project_id),
+    jsonb_build_object('fn', 'fn_cost_control_by_chapter', 'project_id', v_project_id));
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_cost_control_by_chapter', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-024c-fn-cost-control-project-summary splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_cost_control_project_summary(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_budget numeric;
+  v_executed numeric;
+  v_unclassified numeric;
+  v_in_warehouse numeric;
+  v_red_items integer;
+  v_red_chapters integer;
+BEGIN
+  IF v_project_id IS NULL THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_cost_control_project_summary: project_id es obligatorio',
+      jsonb_build_object('fn', 'fn_cost_control_project_summary'));
+  END IF;
+  SELECT COALESCE(SUM(amount), 0) INTO v_budget FROM budget_items WHERE project_id = v_project_id;
+  SELECT COALESCE(SUM(core._cost_executed_amount(id)), 0) INTO v_executed FROM budget_items WHERE project_id = v_project_id;
+  SELECT COALESCE(SUM(subtotal), 0) INTO v_unclassified
+    FROM expense_entries
+   WHERE project_id = v_project_id AND status = 'confirmed'
+     AND budget_item_id IS NULL AND counts_toward_budget = true;
+  SELECT COALESCE(SUM(s.qty_on_hand * s.avg_unit_cost), 0) INTO v_in_warehouse
+    FROM warehouse_stock s
+    JOIN warehouses w ON w.id = s.warehouse_id
+   WHERE w.project_id = v_project_id AND w.status = 'open';
+  SELECT COUNT(*)::integer INTO v_red_items FROM budget_items bi
+   WHERE bi.project_id = v_project_id AND bi.amount > 0
+     AND core._cost_executed_amount(bi.id) > bi.amount;
+  RETURN core.rpc_ok(
+    jsonb_build_object(
+      'project_id', v_project_id,
+      'budget_subtotal', round(v_budget, 2),
+      'executed_subtotal', round(v_executed, 2),
+      'pct_executed', round(CASE WHEN v_budget > 0 THEN v_executed / v_budget * 100 ELSE 0 END, 1),
+      'delta_subtotal', round(v_executed - v_budget, 2),
+      'unclassified_amount', round(v_unclassified, 2),
+      'warehouse_stock_value', round(v_in_warehouse, 2),
+      'concepts_over_budget', v_red_items
+    ),
+    format('Resumen de control del proyecto %s: %s%% ejecutado', v_project_id,
+      round(CASE WHEN v_budget > 0 THEN v_executed / v_budget * 100 ELSE 0 END, 1)),
+    jsonb_build_object('fn', 'fn_cost_control_project_summary', 'project_id', v_project_id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_cost_control_project_summary', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-024d-fn-cost-control-top-deviations splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_cost_control_top_deviations(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_limit integer := COALESCE((payload->>'limit')::integer, 10);
+  v_rows jsonb;
+BEGIN
+  SELECT COALESCE(jsonb_agg(to_jsonb(x)), '[]'::jsonb) INTO v_rows FROM (
+    SELECT bi.id, bi.code, bi.description, bi.amount AS amount_budget,
+      core._cost_executed_amount(bi.id) AS amount_executed,
+      round(core._cost_executed_amount(bi.id) - bi.amount, 2) AS delta_amount
+    FROM budget_items bi
+    WHERE bi.project_id = v_project_id AND bi.amount > 0
+      AND core._cost_executed_amount(bi.id) > bi.amount
+    ORDER BY core._cost_executed_amount(bi.id) - bi.amount DESC
+    LIMIT v_limit
+  ) x;
+  RETURN core.rpc_ok(jsonb_build_object('deviations', v_rows),
+    format('Top %s desviaciones del proyecto %s', v_limit, v_project_id),
+    jsonb_build_object('fn', 'fn_cost_control_top_deviations', 'project_id', v_project_id));
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_cost_control_top_deviations', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-024e-cost-control-grants endDelimiter:; splitStatements:true
+GRANT EXECUTE ON FUNCTION core.fn_cost_control_by_item(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_cost_control_by_chapter(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_cost_control_project_summary(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_cost_control_top_deviations(jsonb) TO panels_core_app;
diff --git a/db/core/changesets/025-rpc-payroll-cost-sync.sql b/db/core/changesets/025-rpc-payroll-cost-sync.sql
new file mode 100644
index 0000000..52ff880
--- /dev/null
+++ b/db/core/changesets/025-rpc-payroll-cost-sync.sql
@@ -0,0 +1,197 @@
+--liquibase formatted sql
+-- PANELS · core · sincronización nómina/destajo → gastos
+
+--changeset panel:core-025a-fn-payroll-sync-cost-entries splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_payroll_sync_cost_entries(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_week_id bigint := NULLIF(payload->>'week_id', '')::bigint;
+  v_tid integer := core._cost_tenant_id(payload);
+  v_line record;
+  v_company_id bigint;
+  v_expense_date date;
+  v_desc text;
+  v_budget_item_id bigint;
+  v_inserted integer := 0;
+BEGIN
+  IF v_week_id IS NULL THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_payroll_sync_cost_entries: week_id es obligatorio',
+      jsonb_build_object('fn', 'fn_payroll_sync_cost_entries'));
+  END IF;
+  SELECT week_end INTO v_expense_date FROM payroll_weeks WHERE id = v_week_id;
+  FOR v_line IN
+    SELECT l.id AS line_id, l.payable_net, l.concepto, l.project_id, l.worker_id,
+           s.kind AS sheet_kind, s.project_id AS sheet_project_id,
+           w.company_id AS worker_company_id, p.company_id AS project_company_id,
+           dj.budget_item_id AS destajo_budget_item_id
+      FROM payroll_week_lines l
+      JOIN payroll_sheets s ON s.id = l.sheet_id
+      JOIN workers w ON w.id = l.worker_id
+      LEFT JOIN projects p ON p.id = COALESCE(l.project_id, s.project_id)
+      LEFT JOIN destajo_cut_lines dcl ON dcl.id = l.destajo_cut_line_id
+      LEFT JOIN destajo_jobs dj ON dj.id = dcl.job_id
+     WHERE s.week_id = v_week_id
+       AND l.payable_net > 0
+  LOOP
+    v_company_id := COALESCE(v_line.project_company_id, v_line.worker_company_id);
+    IF v_company_id IS NULL THEN
+      SELECT id INTO v_company_id FROM companies WHERE tenant_id = v_tid AND kind = 'principal' LIMIT 1;
+    END IF;
+    v_budget_item_id := v_line.destajo_budget_item_id;
+    v_desc := coalesce(nullif(btrim(v_line.concepto), ''),
+      CASE v_line.sheet_kind
+        WHEN 'destajo' THEN 'Destajo semana ' || v_week_id
+        WHEN 'obra' THEN 'Nómina obra semana ' || v_week_id
+        ELSE 'Nómina admin semana ' || v_week_id
+      END);
+    IF EXISTS (
+      SELECT 1 FROM expense_entries
+       WHERE source = 'payroll' AND source_ref_id = v_line.line_id AND status <> 'void'
+    ) THEN
+      UPDATE expense_entries SET
+        subtotal = v_line.payable_net,
+        total = v_line.payable_net,
+        project_id = COALESCE(v_line.project_id, v_line.sheet_project_id),
+        budget_item_id = v_budget_item_id,
+        description = v_desc,
+        expense_date = v_expense_date
+      WHERE source = 'payroll' AND source_ref_id = v_line.line_id AND status <> 'void';
+    ELSE
+      INSERT INTO expense_entries (
+        tenant_id, company_id, project_id, expense_date, source, source_ref_id,
+        description, subtotal, iva_rate, iva_amount, total, tax_included,
+        is_deductible, counts_toward_budget, is_locked, status,
+        budget_item_id, created_by_name
+      ) VALUES (
+        v_tid, v_company_id, COALESCE(v_line.project_id, v_line.sheet_project_id),
+        v_expense_date, 'payroll', v_line.line_id,
+        v_desc, v_line.payable_net, 0, 0, v_line.payable_net, false,
+        false, true, true, 'confirmed',
+        v_budget_item_id, 'nómina'
+      );
+    END IF;
+    v_inserted := v_inserted + 1;
+  END LOOP;
+  RETURN core.rpc_ok(
+    jsonb_build_object('week_id', v_week_id, 'lines_synced', v_inserted),
+    format('Sincronizados %s gastos de nómina de la semana %s', v_inserted, v_week_id),
+    jsonb_build_object('fn', 'fn_payroll_sync_cost_entries', 'week_id', v_week_id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_payroll_sync_cost_entries', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-025b-fn-payroll-week-pay-with-costs splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_payroll_week_pay(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._payroll_tenant_id(payload);
+  v_week_id bigint := NULLIF(payload->>'week_id', '')::bigint;
+  v_now_iso date := COALESCE(
+    NULLIF(btrim(payload->>'now_iso'), '')::date,
+    core._payroll_tenant_today(v_tid)
+  );
+  v_week record;
+  v_line record;
+  v_loan record;
+  v_take numeric;
+  v_n integer;
+  v_period_id bigint;
+  v_job record;
+  v_paid numeric;
+  v_env jsonb;
+  v_sync jsonb;
+BEGIN
+  IF v_week_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_payroll_week_pay: week_id es obligatorio',
+      jsonb_build_object('fn', 'fn_payroll_week_pay', 'field', 'week_id')
+    );
+  END IF;
+  SELECT * INTO v_week FROM payroll_weeks WHERE id = v_week_id;
+  IF NOT FOUND THEN
+    RETURN core.rpc_err(
+      'NOT_FOUND',
+      format('fn_payroll_week_pay: semana id=%s no encontrada', v_week_id),
+      jsonb_build_object('fn', 'fn_payroll_week_pay', 'week_id', v_week_id)
+    );
+  END IF;
+  IF v_week.status = 'paid' THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_payroll_week_pay: la semana ya está pagada',
+      jsonb_build_object('fn', 'fn_payroll_week_pay', 'week_id', v_week_id)
+    );
+  END IF;
+  IF v_week.status <> 'assembled' THEN
+    v_env := core.fn_payroll_week_assemble(jsonb_build_object(
+      'week_id', v_week_id,
+      'tenant_id', v_tid,
+      'now_iso', v_now_iso::text
+    ));
+    IF NOT COALESCE((v_env->>'ok')::boolean, false) THEN
+      RETURN v_env;
+    END IF;
+  END IF;
+  PERFORM core._payroll_recalc_week(v_week_id);
+  FOR v_line IN
+    SELECT l.loan_id, l.loan_discount, l.loan_label, l.worker_id
+      FROM payroll_week_lines l
+      JOIN payroll_sheets s ON s.id = l.sheet_id
+     WHERE s.week_id = v_week_id
+       AND l.loan_id IS NOT NULL
+       AND l.loan_discount > 0
+  LOOP
+    SELECT * INTO v_loan FROM loans WHERE id = v_line.loan_id;
+    IF NOT FOUND OR v_loan.balance <= 0 THEN
+      CONTINUE;
+    END IF;
+    v_take := core.round_money(LEAST(v_line.loan_discount, v_loan.balance));
+    IF v_take <= 0 THEN
+      CONTINUE;
+    END IF;
+    SELECT COUNT(*)::integer + 1 INTO v_n FROM loan_payments WHERE loan_id = v_loan.id;
+    INSERT INTO loan_payments (loan_id, week_id, amount, installment_n, label)
+    VALUES (v_loan.id, v_week_id, v_take, v_n, v_line.loan_label);
+    UPDATE loans
+       SET balance = core.round_money(balance - v_take)
+     WHERE id = v_loan.id;
+  END LOOP;
+  SELECT id INTO v_period_id FROM destajo_periods WHERE week_id = v_week_id;
+  IF v_period_id IS NOT NULL THEN
+    FOR v_job IN SELECT id, qty_total_estimated FROM destajo_jobs LOOP
+      SELECT COALESCE(SUM(c.qty_actual + c.qty_extra), 0) INTO v_paid
+        FROM destajo_cut_lines c
+        JOIN destajo_periods p ON p.id = c.period_id
+        JOIN payroll_weeks w ON w.id = p.week_id
+       WHERE c.job_id = v_job.id
+         AND (w.status = 'paid' OR w.id = v_week_id);
+      IF v_paid >= v_job.qty_total_estimated THEN
+        UPDATE destajo_jobs SET status = 'done' WHERE id = v_job.id;
+      END IF;
+    END LOOP;
+  END IF;
+  UPDATE payroll_weeks SET status = 'paid', paid_at = now() WHERE id = v_week_id;
+  v_sync := core.fn_payroll_sync_cost_entries(jsonb_build_object('week_id', v_week_id, 'tenant_id', v_tid));
+  RETURN core.rpc_ok(
+    jsonb_build_object('week_id', v_week_id, 'status', 'paid', 'cost_sync', v_sync->'data'),
+    format('Semana de nómina %s marcada como pagada y costos sincronizados', v_week_id),
+    jsonb_build_object('fn', 'fn_payroll_week_pay', 'week_id', v_week_id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_payroll_week_pay', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-025c-payroll-cost-grants endDelimiter:; splitStatements:true
+GRANT EXECUTE ON FUNCTION core.fn_payroll_sync_cost_entries(jsonb) TO panels_core_app;
diff --git a/db/core/changesets/026-rpc-project-update-warehouse.sql b/db/core/changesets/026-rpc-project-update-warehouse.sql
new file mode 100644
index 0000000..f8dd4be
--- /dev/null
+++ b/db/core/changesets/026-rpc-project-update-warehouse.sql
@@ -0,0 +1,125 @@
+--liquibase formatted sql
+-- PANELS · core · cierre de almacén al concluir proyecto
+
+--changeset panel:core-026a-fn-project-update-warehouse splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_project_update(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_id bigint := (payload->>'id')::bigint;
+  v_cur projects%ROWTYPE;
+  v_name text;
+  v_address text;
+  v_theme_id text;
+  v_status text;
+  v_company_id integer;
+  v_contract_amount numeric(14,2);
+  v_start_date date;
+  v_end_date date;
+  v_resident_name text;
+  v_siroc text;
+  v_payroll_tax_pct numeric(5,2);
+  v_close_env jsonb;
+BEGIN
+  IF v_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_project_update: id es obligatorio',
+      jsonb_build_object('fn', 'fn_project_update', 'field', 'id')
+    );
+  END IF;
+  SELECT * INTO v_cur FROM projects WHERE id = v_id;
+  IF NOT FOUND THEN
+    RETURN core.rpc_err(
+      'NOT_FOUND',
+      format('fn_project_update: proyecto id=%s no encontrado', v_id),
+      jsonb_build_object('fn', 'fn_project_update', 'id', v_id)
+    );
+  END IF;
+  v_name := coalesce(nullif(btrim(payload->>'name'), ''), v_cur.name);
+  v_address := CASE WHEN payload ? 'address' THEN coalesce(nullif(btrim(payload->>'address'), ''), '') ELSE v_cur.address END;
+  v_theme_id := coalesce(nullif(btrim(payload->>'theme_id'), ''), v_cur.theme_id);
+  v_status := CASE
+    WHEN payload ? 'status' AND btrim(payload->>'status') IN ('activo', 'pausado', 'concluido', 'cancelado')
+      THEN btrim(payload->>'status')
+    ELSE v_cur.status
+  END;
+  v_company_id := coalesce((payload->>'company_id')::integer, v_cur.company_id);
+  v_contract_amount := CASE
+    WHEN payload ? 'contract_amount' THEN (payload->>'contract_amount')::numeric(14,2)
+    ELSE v_cur.contract_amount
+  END;
+  v_start_date := CASE
+    WHEN payload ? 'start_date' THEN nullif(btrim(payload->>'start_date'), '')::date
+    ELSE v_cur.start_date
+  END;
+  v_end_date := CASE
+    WHEN payload ? 'end_date' THEN nullif(btrim(payload->>'end_date'), '')::date
+    ELSE v_cur.end_date
+  END;
+  v_resident_name := CASE
+    WHEN payload ? 'resident_name' THEN coalesce(nullif(btrim(payload->>'resident_name'), ''), '')
+    ELSE v_cur.resident_name
+  END;
+  v_siroc := CASE
+    WHEN payload ? 'siroc' THEN upper(coalesce(nullif(btrim(payload->>'siroc'), ''), ''))
+    ELSE v_cur.siroc
+  END;
+  v_payroll_tax_pct := coalesce((payload->>'payroll_tax_pct')::numeric(5,2), v_cur.payroll_tax_pct);
+  IF v_company_id IS NULL THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_project_update: company_id es obligatorio',
+      jsonb_build_object('fn', 'fn_project_update', 'field', 'company_id', 'id', v_id)
+    );
+  END IF;
+  IF NOT EXISTS (SELECT 1 FROM companies WHERE id = v_company_id) THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      format('fn_project_update: empresa id=%s no encontrada', v_company_id),
+      jsonb_build_object('fn', 'fn_project_update', 'company_id', v_company_id, 'id', v_id)
+    );
+  END IF;
+  IF v_start_date IS NOT NULL AND v_end_date IS NOT NULL AND v_end_date < v_start_date THEN
+    RETURN core.rpc_err(
+      'VALIDATION',
+      'fn_project_update: la fecha de término no puede ser anterior al inicio',
+      jsonb_build_object('fn', 'fn_project_update', 'field', 'end_date', 'id', v_id)
+    );
+  END IF;
+  IF v_status IN ('concluido', 'cancelado') AND v_cur.status NOT IN ('concluido', 'cancelado') THEN
+    v_close_env := core.fn_warehouse_close_project(jsonb_build_object(
+      'project_id', v_id,
+      'force', COALESCE((payload->>'force_warehouse_close')::boolean, false),
+      'closed_by_name', coalesce(nullif(btrim(payload->>'closed_by_name'), ''), 'sistema'),
+      'close_notes', coalesce(nullif(btrim(payload->>'warehouse_close_notes'), ''), 'Cierre automático al concluir obra')
+    ));
+    IF NOT COALESCE((v_close_env->>'ok')::boolean, false) THEN
+      RETURN v_close_env;
+    END IF;
+  END IF;
+  UPDATE projects SET
+    name = v_name,
+    address = v_address,
+    theme_id = v_theme_id,
+    status = v_status,
+    company_id = v_company_id,
+    contract_amount = v_contract_amount,
+    start_date = v_start_date,
+    end_date = v_end_date,
+    resident_name = v_resident_name,
+    siroc = v_siroc,
+    payroll_tax_pct = v_payroll_tax_pct
+  WHERE id = v_id;
+  RETURN core.rpc_ok(
+    jsonb_build_object('id', v_id, 'code', v_cur.code, 'status', v_status),
+    format('Proyecto %s actualizado', v_cur.code),
+    jsonb_build_object('fn', 'fn_project_update', 'id', v_id, 'code', v_cur.code)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_project_update', SQLSTATE, SQLERRM);
+END;
+$$;
diff --git a/db/iam/changelog-master.xml b/db/iam/changelog-master.xml
index 15ba648..ed397c7 100644
--- a/db/iam/changelog-master.xml
+++ b/db/iam/changelog-master.xml
@@ -8,5 +8,7 @@
   <!-- panels_product, esquema iam: identidad/roles/permisos del tenant. -->
   <include file="changesets/001-baseline.sql" relativeToChangelogFile="true"/>
   <include file="changesets/002-rls.sql" relativeToChangelogFile="true"/>
+  <include file="changesets/003-expenses-warehouse-permissions.sql" relativeToChangelogFile="true"/>
+  <include file="changesets/004-rpc-users-permissions.sql" relativeToChangelogFile="true"/>
 
 </databaseChangeLog>
diff --git a/db/iam/changesets/003-expenses-warehouse-permissions.sql b/db/iam/changesets/003-expenses-warehouse-permissions.sql
new file mode 100644
index 0000000..7e6cfc4
--- /dev/null
+++ b/db/iam/changesets/003-expenses-warehouse-permissions.sql
@@ -0,0 +1,27 @@
+--liquibase formatted sql
+-- PANELS · iam · permisos gastos, almacén y control de costos
+
+--changeset panel:iam-003a-permissions endDelimiter:; splitStatements:true
+INSERT INTO iam.permissions (code, label) VALUES
+  ('view_expenses', 'Ver gastos y reportes de costos'),
+  ('manage_expenses', 'Capturar y editar gastos'),
+  ('view_warehouse', 'Ver almacén global y de obra'),
+  ('manage_warehouse', 'Entradas, salidas y transferencias de almacén'),
+  ('close_warehouse', 'Cerrar almacén de obra'),
+  ('manage_cost_settings', 'Configurar umbrales de alerta presupuestal')
+ON CONFLICT (code) DO NOTHING;
+
+--changeset panel:iam-003b-tenant-admin-permissions endDelimiter:; splitStatements:true
+INSERT INTO iam.role_permissions (role_code, permission_code)
+SELECT 'tenant_admin', code FROM iam.permissions
+WHERE code IN (
+  'view_expenses', 'manage_expenses', 'view_warehouse', 'manage_warehouse',
+  'close_warehouse', 'manage_cost_settings'
+)
+ON CONFLICT DO NOTHING;
+
+--changeset panel:iam-003c-user-view-permissions endDelimiter:; splitStatements:true
+INSERT INTO iam.role_permissions (role_code, permission_code) VALUES
+  ('user', 'view_expenses'),
+  ('user', 'view_warehouse')
+ON CONFLICT DO NOTHING;
diff --git a/db/iam/changesets/004-rpc-users-permissions.sql b/db/iam/changesets/004-rpc-users-permissions.sql
new file mode 100644
index 0000000..9e10e51
--- /dev/null
+++ b/db/iam/changesets/004-rpc-users-permissions.sql
@@ -0,0 +1,118 @@
+--liquibase formatted sql
+-- PANELS · iam · RPC usuarios y permisos del tenant
+
+--changeset panel:iam-004a-fn-iam-user-list splitStatements:false
+CREATE OR REPLACE FUNCTION iam.fn_user_list(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = iam
+AS $$
+DECLARE
+  v_tid integer := COALESCE(
+    NULLIF(payload->>'tenant_id', '')::integer,
+    NULLIF(current_setting('app.tenant_id', true), '')::integer
+  );
+  v_rows jsonb;
+BEGIN
+  SELECT COALESCE(jsonb_agg(to_jsonb(u) ORDER BY u.display_name), '[]'::jsonb) INTO v_rows
+  FROM (
+    SELECT id, username, display_name, email, role_code, company_id, tenant_id, created_at
+    FROM users WHERE tenant_id = v_tid
+  ) u;
+  RETURN core.rpc_ok(
+    jsonb_build_object('users', v_rows),
+    format('Usuarios del tenant %s: %s cuenta(s)', v_tid, jsonb_array_length(v_rows)),
+    jsonb_build_object('fn', 'fn_user_list', 'tenant_id', v_tid)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_user_list', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:iam-004b-fn-iam-permission-list splitStatements:false
+CREATE OR REPLACE FUNCTION iam.fn_permission_list(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = iam
+AS $$
+DECLARE
+  v_rows jsonb;
+BEGIN
+  SELECT COALESCE(jsonb_agg(to_jsonb(p) ORDER BY p.code), '[]'::jsonb) INTO v_rows
+  FROM (SELECT code, label FROM permissions) p;
+  RETURN core.rpc_ok(jsonb_build_object('permissions', v_rows),
+    format('Catálogo de permisos: %s', jsonb_array_length(v_rows)),
+    jsonb_build_object('fn', 'fn_permission_list'));
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_permission_list', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:iam-004c-fn-iam-role-permissions-get splitStatements:false
+CREATE OR REPLACE FUNCTION iam.fn_role_permissions_get(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = iam
+AS $$
+DECLARE
+  v_role text := nullif(btrim(payload->>'role_code'), '');
+  v_rows jsonb;
+BEGIN
+  IF v_role IS NULL THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_role_permissions_get: role_code es obligatorio',
+      jsonb_build_object('fn', 'fn_role_permissions_get'));
+  END IF;
+  SELECT COALESCE(jsonb_agg(rp.permission_code), '[]'::jsonb) INTO v_rows
+  FROM role_permissions rp WHERE rp.role_code = v_role;
+  RETURN core.rpc_ok(jsonb_build_object('role_code', v_role, 'permissions', v_rows),
+    format('Permisos del rol %s: %s', v_role, jsonb_array_length(v_rows)),
+    jsonb_build_object('fn', 'fn_role_permissions_get', 'role_code', v_role));
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_role_permissions_get', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:iam-004d-fn-iam-role-permissions-save splitStatements:false
+CREATE OR REPLACE FUNCTION iam.fn_role_permissions_save(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = iam
+AS $$
+DECLARE
+  v_role text := nullif(btrim(payload->>'role_code'), '');
+  v_perms jsonb := COALESCE(payload->'permissions', '[]'::jsonb);
+  v_perm text;
+BEGIN
+  IF v_role IS NULL OR v_role = 'tenant_admin' THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_role_permissions_save: no se puede modificar tenant_admin',
+      jsonb_build_object('fn', 'fn_role_permissions_save', 'role_code', v_role));
+  END IF;
+  DELETE FROM role_permissions WHERE role_code = v_role;
+  FOR v_perm IN SELECT jsonb_array_elements_text(v_perms)
+  LOOP
+    INSERT INTO role_permissions (role_code, permission_code)
+    VALUES (v_role, v_perm)
+    ON CONFLICT DO NOTHING;
+  END LOOP;
+  RETURN core.rpc_ok(
+    jsonb_build_object('role_code', v_role, 'permissions', v_perms),
+    format('Permisos del rol %s actualizados (%s permiso(s))', v_role, jsonb_array_length(v_perms)),
+    jsonb_build_object('fn', 'fn_role_permissions_save', 'role_code', v_role));
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_role_permissions_save', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:iam-004e-iam-rpc-grants endDelimiter:; splitStatements:true
+GRANT USAGE ON SCHEMA core TO panels_iam_app;
+GRANT EXECUTE ON FUNCTION core.rpc_ok(jsonb, text, jsonb) TO panels_iam_app;
+GRANT EXECUTE ON FUNCTION core.rpc_err(text, text, jsonb, jsonb) TO panels_iam_app;
+GRANT EXECUTE ON FUNCTION core.rpc_from_exception(text, text, text, text) TO panels_iam_app;
+GRANT EXECUTE ON FUNCTION iam.fn_user_list(jsonb) TO panels_iam_app;
+GRANT EXECUTE ON FUNCTION iam.fn_permission_list(jsonb) TO panels_iam_app;
+GRANT EXECUTE ON FUNCTION iam.fn_role_permissions_get(jsonb) TO panels_iam_app;
+GRANT EXECUTE ON FUNCTION iam.fn_role_permissions_save(jsonb) TO panels_iam_app;
diff --git a/scripts/crud-smoke-test.sh b/scripts/crud-smoke-test.sh
index 7d940a4..3652872 100755
--- a/scripts/crud-smoke-test.sh
+++ b/scripts/crud-smoke-test.sh
@@ -164,5 +164,21 @@ BODY=$(echo "$R" | head -n -1); CODE=$(echo "$R" | tail -1)
 check_status "catalogs" "200" "$CODE" "$BODY"
 echo "$BODY" | grep -q '"risks"' || fail "catalogs missing risks"
 
+echo "=== Expenses LIST ==="
+R=$(curl -s -w "\n%{http_code}" -b "$JAR" "$BASE/v1/expenses")
+BODY=$(echo "$R" | head -n -1); CODE=$(echo "$R" | tail -1)
+check_status "expenses list" "200" "$CODE" "$BODY"
+echo "$BODY" | grep -q '"ok":true' || fail "expenses list envelope"
+
+echo "=== Warehouses LIST ==="
+R=$(curl -s -w "\n%{http_code}" -b "$JAR" "$BASE/v1/warehouses")
+BODY=$(echo "$R" | head -n -1); CODE=$(echo "$R" | tail -1)
+check_status "warehouses list" "200" "$CODE" "$BODY"
+
+echo "=== Cost control (project 1) ==="
+R=$(curl -s -w "\n%{http_code}" -b "$JAR" "$BASE/v1/projects/1/cost-control/summary")
+BODY=$(echo "$R" | head -n -1); CODE=$(echo "$R" | tail -1)
+check_status "cost control summary" "200" "$CODE" "$BODY"
+
 echo ""
 echo "All CRUD smoke tests passed."
diff --git a/web-panel/assets/css/desktop-v2.css b/web-panel/assets/css/desktop-v2.css
index 6f8b8e6..a905613 100644
--- a/web-panel/assets/css/desktop-v2.css
+++ b/web-panel/assets/css/desktop-v2.css
@@ -2231,3 +2231,8 @@ html.dark .p-dialog .p-dialog-header-icon {
 .detail-tabs .nomina-loan-fieldset {
   margin-top: 28px;
 }
+
+.cost-ok { background: #e8f5e9 !important; color: #1b5e20 !important; }
+.cost-warn { background: #fff8e1 !important; color: #e65100 !important; }
+.cost-critical { background: #ffebee !important; color: #b42318 !important; }
+.cost-critical-text { color: #b42318; font-weight: 600; }
diff --git a/web-panel/components/BudgetItemPicker.vue b/web-panel/components/BudgetItemPicker.vue
new file mode 100644
index 0000000..2c0f777
--- /dev/null
+++ b/web-panel/components/BudgetItemPicker.vue
@@ -0,0 +1,73 @@
+<template>
+  <AutoComplete
+    v-model="selected"
+    :suggestions="filtered"
+    option-label="label"
+    placeholder="Buscar concepto del presupuesto..."
+    class="w-full"
+    force-selection
+    @complete="onSearch"
+    @item-select="onSelect"
+  />
+</template>
+
+<script setup lang="ts">
+const props = defineProps<{
+  projectId: number;
+  modelValue?: number | null;
+}>();
+const emit = defineEmits<{ "update:modelValue": [number | null]; select: [BudgetOption | null] }>();
+
+type BudgetOption = {
+  id: number;
+  code: string;
+  description: string;
+  unit: string;
+  amount: number;
+  label: string;
+};
+
+const { api } = useApi();
+const items = ref<BudgetOption[]>([]);
+const selected = ref<BudgetOption | null>(null);
+const filtered = ref<BudgetOption[]>([]);
+
+async function load() {
+  if (!props.projectId) {
+    items.value = [];
+    return;
+  }
+  const r = await api<{ items?: Array<Record<string, unknown>> }>(
+    `/v1/projects/${props.projectId}/budget`,
+  );
+  const raw = r.items ?? [];
+  items.value = raw.map((row) => ({
+    id: Number(row.id),
+    code: String(row.code ?? ""),
+    description: String(row.description ?? ""),
+    unit: String(row.unit ?? ""),
+    amount: Number(row.amount ?? 0),
+    label: [row.code, row.description].filter(Boolean).join(" — "),
+  }));
+  filtered.value = items.value.slice(0, 30);
+}
+
+function onSearch(event: { query: string }) {
+  const q = event.query.toLowerCase();
+  filtered.value = items.value.filter((i) => i.label.toLowerCase().includes(q)).slice(0, 30);
+}
+
+function onSelect(event: { value: BudgetOption }) {
+  emit("update:modelValue", event.value?.id ?? null);
+  emit("select", event.value ?? null);
+}
+
+watch(() => props.projectId, load, { immediate: true });
+watch(
+  () => props.modelValue,
+  (id) => {
+    if (!id) selected.value = null;
+    else selected.value = items.value.find((i) => i.id === id) ?? null;
+  },
+);
+</script>
diff --git a/web-panel/components/CostSemaphore.vue b/web-panel/components/CostSemaphore.vue
new file mode 100644
index 0000000..faf04ed
--- /dev/null
+++ b/web-panel/components/CostSemaphore.vue
@@ -0,0 +1,18 @@
+<template>
+  <Chip :class="chipClass" :label="label" />
+</template>
+
+<script setup lang="ts">
+const props = withDefaults(defineProps<{
+  pct: number;
+  compact?: boolean;
+}>(), { compact: false });
+
+const label = computed(() => props.compact ? `${props.pct}%` : `${props.pct}% ejecutado`);
+
+const chipClass = computed(() => {
+  if (props.pct > 100) return "cost-critical";
+  if (props.pct > 85) return "cost-warn";
+  return "cost-ok";
+});
+</script>
diff --git a/web-panel/layouts/default.vue b/web-panel/layouts/default.vue
index c5b7413..4ebef2a 100644
--- a/web-panel/layouts/default.vue
+++ b/web-panel/layouts/default.vue
@@ -144,10 +144,14 @@ const menu = [
   { label: "Inicio", icon: "pi pi-home", to: "/", command: () => navigateTo("/") },
   { label: "Proyectos", icon: "pi pi-building", to: "/proyectos", command: () => navigateTo("/proyectos") },
   { label: "Presupuesto", icon: "pi pi-calculator", to: "/presupuesto", command: () => navigateTo("/presupuesto") },
+  { label: "Control costos", icon: "pi pi-chart-bar", to: "/control-presupuesto", command: () => navigateTo("/control-presupuesto") },
+  { label: "Gastos", icon: "pi pi-money-bill", to: "/gastos", command: () => navigateTo("/gastos") },
+  { label: "Almacén", icon: "pi pi-box", to: "/almacen", command: () => navigateTo("/almacen") },
   { label: "Padrón", icon: "pi pi-users", to: "/padron", command: () => navigateTo("/padron") },
   { label: "Kanban", icon: "pi pi-th-large", to: "/kanban", command: () => navigateTo("/kanban") },
   { label: "Gafetes", icon: "pi pi-id-card", to: "/gafetes", command: () => navigateTo("/gafetes") },
   { label: "Nómina", icon: "pi pi-wallet", to: "/nomina", command: () => navigateTo("/nomina") },
+  { label: "Usuarios", icon: "pi pi-shield", to: "/usuarios", command: () => navigateTo("/usuarios") },
   { label: "Ayuda", icon: "pi pi-question-circle", command: showHelp },
 ];
 
diff --git a/web-panel/pages/almacen.vue b/web-panel/pages/almacen.vue
new file mode 100644
index 0000000..6f30a90
--- /dev/null
+++ b/web-panel/pages/almacen.vue
@@ -0,0 +1,235 @@
+<template>
+  <div class="almacen-page">
+    <DeskTableBar v-model="tableQ" placeholder="Buscar material o obra">
+      <Chip label="Almacén global" icon="pi pi-box" />
+      <Chip :label="`${stockRows.length} líneas`" icon="pi pi-list" />
+      <Chip :label="money(stockValue)" icon="pi pi-wallet" />
+    </DeskTableBar>
+
+    <TabView>
+      <TabPanel header="Stock global">
+        <DataTable :value="filteredStock" data-key="material_id" paginator :rows="25" scrollable scroll-height="flex">
+          <Column field="project_code" header="Obra / Central" />
+          <Column field="material_code" header="Clave" style="width: 8rem" />
+          <Column field="material_name" header="Material" />
+          <Column field="qty_on_hand" header="Cantidad" style="width: 8rem" />
+          <Column field="stock_value" header="Valor" style="width: 9rem">
+            <template #body="{ data }">{{ money(data.stock_value) }}</template>
+          </Column>
+        </DataTable>
+      </TabPanel>
+      <TabPanel header="Kardex">
+        <DataTable :value="movements" data-key="id" paginator :rows="25" scrollable scroll-height="flex">
+          <Column field="movement_date" header="Fecha" style="width: 7rem" />
+          <Column field="movement_type" header="Tipo" style="width: 8rem" />
+          <Column field="material_name" header="Material" />
+          <Column field="quantity" header="Cant." style="width: 7rem" />
+          <Column field="total_cost" header="Importe" style="width: 9rem">
+            <template #body="{ data }">{{ money(data.total_cost) }}</template>
+          </Column>
+          <Column field="destination_note" header="Destino / nota" />
+        </DataTable>
+      </TabPanel>
+    </TabView>
+
+    <Dialog v-model:visible="showEntry" header="Entrada de material" modal :style="{ width: '640px' }">
+      <div class="form-grid form-grid-compact">
+        <FormField label="Almacén">
+          <Select v-model="entryForm.warehouse_id" :options="warehouses" option-label="label" option-value="id" class="w-full" />
+        </FormField>
+        <FormField label="Código material">
+          <InputText v-model="entryForm.material_code" class="w-full identifier-input" />
+        </FormField>
+        <FormField label="Nombre material">
+          <InputText v-model="entryForm.material_name" class="w-full" />
+        </FormField>
+        <FormField label="Cantidad">
+          <InputNumber v-model="entryForm.quantity" :min="0" class="w-full" />
+        </FormField>
+        <FormField label="Costo unitario">
+          <InputNumber v-model="entryForm.unit_cost" mode="currency" currency="MXN" locale="es-MX" class="w-full" />
+        </FormField>
+      </div>
+      <template #footer>
+        <Button label="Cancelar" text @click="showEntry = false" />
+        <Button label="Registrar entrada" icon="pi pi-check" @click="saveEntry" />
+      </template>
+    </Dialog>
+
+    <Dialog v-model:visible="showExit" header="Salida a obra / concepto" modal :style="{ width: '720px' }">
+      <div class="form-grid form-grid-compact">
+        <FormField label="Almacén obra">
+          <Select v-model="exitForm.warehouse_id" :options="projectWarehouses" option-label="label" option-value="id" class="w-full" />
+        </FormField>
+        <FormField label="Material">
+          <Select v-model="exitForm.material_id" :options="materialOptions" option-label="label" option-value="id" class="w-full" />
+        </FormField>
+        <FormField label="Cantidad">
+          <InputNumber v-model="exitForm.quantity" :min="0" class="w-full" />
+        </FormField>
+        <FormField label="Concepto presupuesto" class="span-2">
+          <BudgetItemPicker v-if="exitProjectId" v-model="exitForm.budget_item_id" :project-id="exitProjectId" />
+        </FormField>
+        <FormField label="Destino físico" class="span-2">
+          <InputText v-model="exitForm.destination_note" class="w-full" />
+        </FormField>
+      </div>
+      <Message v-if="exitWarning" severity="warn" :closable="false">{{ exitWarning }}</Message>
+      <template #footer>
+        <Button label="Cancelar" text @click="showExit = false" />
+        <Button label="Registrar salida" icon="pi pi-check" @click="saveExit" />
+      </template>
+    </Dialog>
+
+    <Dialog v-model:visible="showTransfer" header="Transferencia central ↔ obra" modal :style="{ width: '640px' }">
+      <div class="form-grid form-grid-compact">
+        <FormField label="Desde">
+          <Select v-model="transferForm.from_warehouse_id" :options="warehouses" option-label="label" option-value="id" class="w-full" />
+        </FormField>
+        <FormField label="Hacia">
+          <Select v-model="transferForm.to_warehouse_id" :options="warehouses" option-label="label" option-value="id" class="w-full" />
+        </FormField>
+        <FormField label="Material">
+          <Select v-model="transferForm.material_id" :options="materialOptions" option-label="label" option-value="id" class="w-full" />
+        </FormField>
+        <FormField label="Cantidad">
+          <InputNumber v-model="transferForm.quantity" :min="0" class="w-full" />
+        </FormField>
+      </div>
+      <template #footer>
+        <Button label="Cancelar" text @click="showTransfer = false" />
+        <Button label="Transferir" icon="pi pi-arrow-right-arrow-left" @click="saveTransfer" />
+      </template>
+    </Dialog>
+  </div>
+</template>
+
+<script setup lang="ts">
+import FormField from "~/components/padron/FormField.vue";
+import BudgetItemPicker from "~/components/BudgetItemPicker.vue";
+import { displayErrorMessage } from "~/composables/api-response";
+
+type WarehouseRow = { id: number; kind: string; project_id?: number; project_code?: string; label: string };
+type StockRow = Record<string, unknown>;
+type MovementRow = Record<string, unknown>;
+
+const desk = useDesktop();
+const { api } = useApi();
+const toast = useToast();
+
+const tableQ = ref("");
+const warehouses = ref<WarehouseRow[]>([]);
+const stockRows = ref<StockRow[]>([]);
+const movements = ref<MovementRow[]>([]);
+const materialOptions = ref<{ id: number; label: string }[]>([]);
+const showEntry = ref(false);
+const showExit = ref(false);
+const showTransfer = ref(false);
+const exitWarning = ref("");
+
+const entryForm = reactive({ warehouse_id: 0, material_code: "", material_name: "", quantity: 0, unit_cost: 0 });
+const exitForm = reactive({ warehouse_id: 0, material_id: 0, quantity: 0, budget_item_id: null as number | null, destination_note: "" });
+const transferForm = reactive({ from_warehouse_id: 0, to_warehouse_id: 0, material_id: 0, quantity: 0 });
+
+const projectWarehouses = computed(() => warehouses.value.filter((w) => w.kind === "project"));
+const exitProjectId = computed(() => projectWarehouses.value.find((w) => w.id === exitForm.warehouse_id)?.project_id ?? 0);
+const stockValue = computed(() => stockRows.value.reduce((s, r) => s + Number(r.stock_value || 0), 0));
+const filteredStock = computed(() => {
+  const q = tableQ.value.toLowerCase();
+  return stockRows.value.filter((r) =>
+    !q || [r.material_name, r.material_code, r.project_code].join(" ").toLowerCase().includes(q),
+  );
+});
+
+function money(v: number) {
+  return new Intl.NumberFormat("es-MX", { style: "currency", currency: "MXN" }).format(Number(v || 0));
+}
+
+async function loadWarehouses() {
+  await api("/v1/warehouses/central/ensure", { method: "POST", json: {} });
+  const r = await api<{ data?: { warehouses?: Array<Record<string, unknown>> } }>("/v1/warehouses");
+  const rows = (r.data?.warehouses ?? []) as Array<Record<string, unknown>>;
+  warehouses.value = rows.map((w) => ({
+    id: Number(w.id),
+    kind: String(w.kind),
+    project_id: w.project_id ? Number(w.project_id) : undefined,
+    project_code: String(w.project_code ?? (w.kind === "central" ? "CENTRAL" : "")),
+    label: w.kind === "central" ? "Almacén central" : `${w.project_code} — ${w.project_name ?? "Obra"}`,
+  }));
+}
+
+async function loadStock() {
+  const r = await api<{ data?: { stock?: StockRow[] } }>("/v1/warehouses/stock/global");
+  stockRows.value = r.data?.stock ?? [];
+  const mats = new Map<number, string>();
+  for (const row of stockRows.value) {
+    mats.set(Number(row.material_id), `${row.material_code} — ${row.material_name}`);
+  }
+  materialOptions.value = [...mats.entries()].map(([id, label]) => ({ id, label }));
+}
+
+async function loadMovements() {
+  const wh = warehouses.value[0]?.id;
+  if (!wh) return;
+  const r = await api<{ data?: { movements?: MovementRow[] } }>(`/v1/warehouses/${wh}/movements`);
+  movements.value = r.data?.movements ?? [];
+}
+
+async function saveEntry() {
+  try {
+    const r = await api<{ message?: string }>(`/v1/warehouses/${entryForm.warehouse_id}/entries`, {
+      method: "POST",
+      json: entryForm,
+    });
+    toast.add({ severity: "success", summary: r.message || "Entrada registrada", life: 2000 });
+    showEntry.value = false;
+    await loadStock();
+  } catch (e) {
+    toast.add({ severity: "error", summary: displayErrorMessage((e as { data?: unknown }).data ?? e), life: 4000 });
+  }
+}
+
+async function saveExit() {
+  try {
+    const r = await api<{ data?: { budget_warning?: { message: string } }; message?: string }>(
+      `/v1/warehouses/${exitForm.warehouse_id}/exits`,
+      { method: "POST", json: exitForm },
+    );
+    exitWarning.value = r.data?.budget_warning?.message ?? "";
+    toast.add({ severity: "success", summary: r.message || "Salida registrada", life: 2000 });
+    if (!exitWarning.value) showExit.value = false;
+    await loadStock();
+  } catch (e) {
+    toast.add({ severity: "error", summary: displayErrorMessage((e as { data?: unknown }).data ?? e), life: 4000 });
+  }
+}
+
+async function saveTransfer() {
+  try {
+    const r = await api<{ message?: string }>("/v1/warehouse-transfers", { method: "POST", json: transferForm });
+    toast.add({ severity: "success", summary: r.message || "Transferencia completada", life: 2000 });
+    showTransfer.value = false;
+    await loadStock();
+  } catch (e) {
+    toast.add({ severity: "error", summary: displayErrorMessage((e as { data?: unknown }).data ?? e), life: 4000 });
+  }
+}
+
+onMounted(async () => {
+  desk.configure({
+    tab: "Almacén",
+    ribbon: [{
+      key: "wh",
+      label: "Movimientos",
+      items: [
+        { key: "entry", label: "Entrada", icon: "pi pi-download", command: () => { showEntry.value = true; } },
+        { key: "exit", label: "Salida", icon: "pi pi-upload", command: () => { showExit.value = true; } },
+        { key: "xfer", label: "Transferir", icon: "pi pi-arrow-right-arrow-left", command: () => { showTransfer.value = true; } },
+      ],
+    }],
+  });
+  await loadWarehouses();
+  await loadStock();
+  await loadMovements();
+});
+</script>
diff --git a/web-panel/pages/control-presupuesto.vue b/web-panel/pages/control-presupuesto.vue
new file mode 100644
index 0000000..99f4a67
--- /dev/null
+++ b/web-panel/pages/control-presupuesto.vue
@@ -0,0 +1,153 @@
+<template>
+  <div class="control-page">
+    <DeskTableBar v-model="tableQ" placeholder="Buscar partida o concepto">
+      <Chip :label="projectName" icon="pi pi-building" />
+      <Chip v-if="summary" :label="`${summary.pct_executed}% ejecutado`" icon="pi pi-chart-line" />
+      <Chip v-if="summary" :label="money(summary.executed_subtotal)" icon="pi pi-wallet" />
+    </DeskTableBar>
+
+    <div v-if="summary" class="kpi-row mb-3">
+      <div class="kpi-card">
+        <span class="kpi-label">Presupuesto</span>
+        <strong>{{ money(summary.budget_subtotal) }}</strong>
+      </div>
+      <div class="kpi-card">
+        <span class="kpi-label">Ejecutado</span>
+        <strong>{{ money(summary.executed_subtotal) }}</strong>
+      </div>
+      <div class="kpi-card">
+        <span class="kpi-label">En bodega</span>
+        <strong>{{ money(summary.warehouse_stock_value) }}</strong>
+      </div>
+      <div class="kpi-card">
+        <span class="kpi-label">Sin clasificar</span>
+        <strong>{{ money(summary.unclassified_amount) }}</strong>
+      </div>
+      <div class="kpi-card">
+        <span class="kpi-label">Conceptos en rojo</span>
+        <strong>{{ summary.concepts_over_budget }}</strong>
+      </div>
+    </div>
+
+    <DataTable
+      :value="filteredItems"
+      data-key="id"
+      paginator
+      :rows="50"
+      scrollable
+      scroll-height="flex"
+      table-style="min-width: 72rem"
+      empty-message="Seleccione una obra con presupuesto cargado."
+    >
+      <Column field="code" header="Clave" style="width: 7rem">
+        <template #body="{ data }"><span class="identifier">{{ data.code || "—" }}</span></template>
+      </Column>
+      <Column field="description" header="Concepto" />
+      <Column field="amount_budget" header="Ppto $" style="width: 9rem">
+        <template #body="{ data }">{{ money(data.amount_budget) }}</template>
+      </Column>
+      <Column field="amount_executed" header="Ejecutado $" style="width: 9rem">
+        <template #body="{ data }">{{ money(data.amount_executed) }}</template>
+      </Column>
+      <Column field="pct_amount" header="%" style="width: 6rem">
+        <template #body="{ data }"><CostSemaphore :pct="Number(data.pct_amount)" compact /></template>
+      </Column>
+      <Column field="delta_amount" header="Δ $" style="width: 9rem">
+        <template #body="{ data }">
+          <span :class="Number(data.delta_amount) > 0 ? 'cost-critical-text' : ''">{{ money(data.delta_amount) }}</span>
+        </template>
+      </Column>
+      <Column field="qty_budget" header="Ppto cant." style="width: 8rem" />
+      <Column field="qty_executed" header="Ejec. cant." style="width: 8rem" />
+    </DataTable>
+  </div>
+</template>
+
+<script setup lang="ts">
+import CostSemaphore from "~/components/CostSemaphore.vue";
+
+type ControlItem = {
+  id: number;
+  code: string;
+  description: string;
+  amount_budget: number;
+  amount_executed: number;
+  pct_amount: number;
+  delta_amount: number;
+  qty_budget: number;
+  qty_executed: number;
+  semaphore: string;
+};
+
+type Summary = {
+  budget_subtotal: number;
+  executed_subtotal: number;
+  pct_executed: number;
+  warehouse_stock_value: number;
+  unclassified_amount: number;
+  concepts_over_budget: number;
+};
+
+const desk = useDesktop();
+const { api } = useApi();
+const route = useRoute();
+
+const tableQ = ref("");
+const projects = ref<{ id: number; name: string }[]>([]);
+const items = ref<ControlItem[]>([]);
+const summary = ref<Summary | null>(null);
+
+const projectId = computed(() => Number(route.query.project_id || 0) || projects.value[0]?.id || 0);
+const projectName = computed(() => projects.value.find((p) => p.id === projectId.value)?.name || "Sin obra");
+const filteredItems = computed(() => {
+  const q = tableQ.value.toLowerCase();
+  return items.value.filter((i) => !q || [i.code, i.description].join(" ").toLowerCase().includes(q));
+});
+
+function money(v: number) {
+  return new Intl.NumberFormat("es-MX", { style: "currency", currency: "MXN" }).format(Number(v || 0));
+}
+
+async function loadProjects() {
+  const r = await api<{ projects?: { id: number; name: string }[] }>("/v1/projects");
+  projects.value = r.projects ?? [];
+}
+
+async function loadControl() {
+  if (!projectId.value) return;
+  const [s, i] = await Promise.all([
+    api<{ data?: Summary }>(`/v1/projects/${projectId.value}/cost-control/summary`),
+    api<{ data?: { items?: ControlItem[] } }>(`/v1/projects/${projectId.value}/cost-control/items`),
+  ]);
+  summary.value = s.data ?? null;
+  items.value = i.data?.items ?? [];
+}
+
+onMounted(async () => {
+  await loadProjects();
+  desk.configure({
+    tab: "Control presupuesto",
+    treeTitle: "Obras",
+    tree: projects.value.map((p) => ({ key: `p:${p.id}`, label: p.name, icon: "pi pi-building" })),
+    onTreeSelect: (key) => {
+      if (key.startsWith("p:")) navigateTo(`/control-presupuesto?project_id=${key.slice(2)}`);
+    },
+  });
+  await loadControl();
+});
+
+watch(projectId, loadControl);
+</script>
+
+<style scoped>
+.kpi-row { display: flex; flex-wrap: wrap; gap: 12px; }
+.kpi-card {
+  background: #fff;
+  border: 1px solid #e2e8f0;
+  border-radius: 8px;
+  padding: 10px 14px;
+  min-width: 140px;
+}
+.kpi-label { display: block; font-size: 11px; color: #748095; margin-bottom: 4px; }
+.cost-critical-text { color: #b42318; font-weight: 600; }
+</style>
diff --git a/web-panel/pages/gastos.vue b/web-panel/pages/gastos.vue
new file mode 100644
index 0000000..df10f9b
--- /dev/null
+++ b/web-panel/pages/gastos.vue
@@ -0,0 +1,235 @@
+<template>
+  <div class="gastos-page">
+    <DeskTableBar v-model="tableQ" placeholder="Buscar descripción, proveedor o concepto">
+      <Chip :label="projectLabel" icon="pi pi-building" />
+      <Chip :label="`${listed.length} gastos`" icon="pi pi-list" />
+      <Chip :label="money(totalSubtotal)" icon="pi pi-wallet" />
+    </DeskTableBar>
+
+    <Message v-if="budgetWarning" :severity="budgetWarning.level === 'critical' ? 'error' : 'warn'" :closable="true" class="mb-3">
+      {{ budgetWarning.message }}
+    </Message>
+
+    <DataTable
+      :value="listed"
+      data-key="id"
+      paginator
+      :rows="25"
+      empty-message="No hay gastos en el periodo seleccionado."
+      scrollable
+      scroll-height="flex"
+      table-style="min-width: 56rem"
+    >
+      <Column field="expense_date" header="Fecha" sortable style="width: 7rem" />
+      <Column field="description" header="Descripción" sortable />
+      <Column field="supplier_name" header="Proveedor" sortable style="width: 10rem" />
+      <Column field="budget_item_code" header="Concepto" style="width: 8rem">
+        <template #body="{ data }"><span class="identifier">{{ data.budget_item_code || "—" }}</span></template>
+      </Column>
+      <Column field="subtotal" header="Subtotal" sortable style="width: 9rem">
+        <template #body="{ data }">{{ money(data.subtotal) }}</template>
+      </Column>
+      <Column field="iva_amount" header="IVA" sortable style="width: 8rem">
+        <template #body="{ data }">{{ money(data.iva_amount) }}</template>
+      </Column>
+      <Column field="total" header="Total" sortable style="width: 9rem">
+        <template #body="{ data }"><strong>{{ money(data.total) }}</strong></template>
+      </Column>
+      <Column field="source" header="Origen" style="width: 7rem" />
+    </DataTable>
+
+    <Dialog v-model:visible="showForm" header="Nuevo gasto" modal :style="{ width: '720px' }">
+      <div class="form-grid form-grid-compact">
+        <FormField label="Empresa" required>
+          <Select v-model="form.company_id" :options="companies" option-label="name" option-value="id" class="w-full" />
+        </FormField>
+        <FormField label="Obra (opcional)">
+          <Select v-model="form.project_id" :options="projects" option-label="name" option-value="id" show-clear placeholder="Gasto de empresa" class="w-full" />
+        </FormField>
+        <FormField label="Fecha" required>
+          <InputText v-model="form.expense_date" type="date" class="w-full" />
+        </FormField>
+        <FormField label="Concepto presupuesto" class="span-2">
+          <BudgetItemPicker v-if="form.project_id" v-model="form.budget_item_id" :project-id="form.project_id" />
+          <InputText v-else disabled placeholder="Seleccione una obra para ligar concepto" class="w-full" />
+        </FormField>
+        <FormField label="Descripción" class="span-2" required>
+          <Textarea v-model="form.description" class="w-full" rows="2" auto-resize />
+        </FormField>
+        <FormField label="Proveedor">
+          <InputText v-model="form.supplier_name" class="w-full" />
+        </FormField>
+        <FormField label="RFC proveedor">
+          <InputText v-model="form.supplier_rfc" class="w-full identifier-input" />
+        </FormField>
+        <FormField label="Cantidad">
+          <InputNumber v-model="form.quantity" :min="0" :max-fraction-digits="4" class="w-full" />
+        </FormField>
+        <FormField label="Unidad">
+          <InputText v-model="form.unit" class="w-full" />
+        </FormField>
+        <FormField label="Precio unitario">
+          <InputNumber v-model="form.unit_price" mode="currency" currency="MXN" locale="es-MX" class="w-full" />
+        </FormField>
+        <FormField label="Subtotal">
+          <InputNumber v-model="form.subtotal" mode="currency" currency="MXN" locale="es-MX" class="w-full" />
+        </FormField>
+        <FormField label="IVA incluido en total">
+          <Checkbox v-model="form.tax_included" binary />
+        </FormField>
+        <FormField label="Total con IVA">
+          <InputNumber v-model="form.total" mode="currency" currency="MXN" locale="es-MX" class="w-full" />
+        </FormField>
+        <FormField label="Comprobante PDF" class="span-2">
+          <input type="file" accept="application/pdf" @change="onFile" />
+        </FormField>
+      </div>
+      <Message v-if="formError" severity="error" class="mt-3" :closable="false">{{ formError }}</Message>
+      <template #footer>
+        <Button label="Cancelar" text @click="showForm = false" />
+        <Button label="Guardar" icon="pi pi-check" @click="save" />
+      </template>
+    </Dialog>
+  </div>
+</template>
+
+<script setup lang="ts">
+import FormField from "~/components/padron/FormField.vue";
+import BudgetItemPicker from "~/components/BudgetItemPicker.vue";
+import { displayErrorMessage } from "~/composables/api-response";
+
+type Expense = {
+  id: number;
+  expense_date: string;
+  description: string;
+  supplier_name: string;
+  budget_item_code?: string;
+  subtotal: number;
+  iva_amount: number;
+  total: number;
+  source: string;
+  project_id?: number | null;
+};
+
+const desk = useDesktop();
+const { api } = useApi();
+const toast = useToast();
+const route = useRoute();
+
+const tableQ = ref("");
+const expenses = ref<Expense[]>([]);
+const companies = ref<{ id: number; name: string }[]>([]);
+const projects = ref<{ id: number; name: string }[]>([]);
+const showForm = ref(false);
+const formError = ref("");
+const budgetWarning = ref<{ level: string; message: string } | null>(null);
+const receiptFile = ref<File | null>(null);
+
+const form = reactive({
+  company_id: null as number | null,
+  project_id: null as number | null,
+  expense_date: new Date().toISOString().slice(0, 10),
+  budget_item_id: null as number | null,
+  description: "",
+  supplier_name: "",
+  supplier_rfc: "",
+  quantity: 0,
+  unit: "",
+  unit_price: 0,
+  subtotal: 0,
+  total: 0,
+  tax_included: false,
+});
+
+const projectId = computed(() => Number(route.query.project_id || 0) || null);
+const projectLabel = computed(() => {
+  const p = projects.value.find((x) => x.id === projectId.value);
+  return p?.name || "Todas las obras";
+});
+const listed = computed(() => {
+  const q = tableQ.value.toLowerCase();
+  return expenses.value.filter((e) =>
+    !q || [e.description, e.supplier_name, e.budget_item_code].join(" ").toLowerCase().includes(q),
+  );
+});
+const totalSubtotal = computed(() => listed.value.reduce((s, e) => s + Number(e.subtotal || 0), 0));
+
+function money(v: number) {
+  return new Intl.NumberFormat("es-MX", { style: "currency", currency: "MXN" }).format(Number(v || 0));
+}
+
+function onFile(e: Event) {
+  const input = e.target as HTMLInputElement;
+  receiptFile.value = input.files?.[0] ?? null;
+}
+
+async function loadCatalogs() {
+  const [cat, pr] = await Promise.all([
+    api<{ companies?: { id: number; name: string }[] }>("/v1/catalogs"),
+    api<{ projects?: { id: number; name: string }[] }>("/v1/projects"),
+  ]);
+  companies.value = cat.companies ?? [];
+  projects.value = pr.projects ?? [];
+  if (!form.company_id && companies.value[0]) form.company_id = companies.value[0].id;
+}
+
+async function loadExpenses() {
+  const qs = new URLSearchParams();
+  if (projectId.value) qs.set("project_id", String(projectId.value));
+  const r = await api<{ data?: { expenses?: Expense[] }; message?: string }>(`/v1/expenses?${qs}`);
+  expenses.value = (r.data?.expenses ?? []) as Expense[];
+}
+
+async function save() {
+  formError.value = "";
+  if (!form.company_id || !form.description.trim()) {
+    formError.value = "Empresa y descripción son obligatorios";
+    return;
+  }
+  try {
+    const r = await api<{ data?: { expense?: { id: number }; budget_warning?: { level: string; message: string } }; message?: string }>(
+      "/v1/expenses",
+      {
+        method: "POST",
+        json: { ...form, project_id: form.project_id || null },
+      },
+    );
+    const expenseId = r.data?.expense?.id;
+    if (expenseId && receiptFile.value) {
+      const fd = new FormData();
+      fd.append("file", receiptFile.value);
+      await fetch(`/v1/expenses/${expenseId}/attachments`, { method: "POST", body: fd, credentials: "include" });
+    }
+    budgetWarning.value = r.data?.budget_warning ?? null;
+    toast.add({ severity: "success", summary: r.message || "Gasto registrado", life: 2500 });
+    showForm.value = false;
+    await loadExpenses();
+  } catch (e) {
+    formError.value = displayErrorMessage((e as { data?: unknown }).data ?? e);
+  }
+}
+
+onMounted(async () => {
+  await loadCatalogs();
+  desk.configure({
+    tab: "Gastos",
+    treeTitle: "Obras",
+    tree: projects.value.map((p) => ({ key: `p:${p.id}`, label: p.name, icon: "pi pi-building" })),
+    onTreeSelect: (key) => {
+      if (key.startsWith("p:")) navigateTo(`/gastos?project_id=${key.slice(2)}`);
+    },
+    ribbon: [
+      {
+        key: "gastos",
+        label: "Captura",
+        items: [
+          { key: "new", label: "Nuevo gasto", icon: "pi pi-plus", command: () => { showForm.value = true; } },
+        ],
+      },
+    ],
+  });
+  await loadExpenses();
+});
+
+watch(projectId, loadExpenses);
+</script>
diff --git a/web-panel/pages/usuarios.vue b/web-panel/pages/usuarios.vue
new file mode 100644
index 0000000..1bccb3a
--- /dev/null
+++ b/web-panel/pages/usuarios.vue
@@ -0,0 +1,78 @@
+<template>
+  <div class="usuarios-page">
+    <DeskTableBar v-model="tableQ" placeholder="Buscar usuario">
+      <Chip :label="`${users.length} usuarios`" icon="pi pi-users" />
+    </DeskTableBar>
+
+    <DataTable :value="listed" data-key="id" paginator :rows="25" scrollable scroll-height="flex">
+      <Column field="username" header="Usuario" style="width: 10rem" />
+      <Column field="display_name" header="Nombre" />
+      <Column field="role_code" header="Rol" style="width: 9rem" />
+      <Column field="email" header="Correo" style="width: 14rem" />
+    </DataTable>
+
+    <Panel header="Permisos del rol operativo (user)" class="mt-4">
+      <div class="perm-grid">
+        <div v-for="perm in permissions" :key="perm.code" class="perm-item">
+          <Checkbox v-model="rolePerms" :input-id="perm.code" :value="perm.code" />
+          <label :for="perm.code">{{ perm.label }}</label>
+        </div>
+      </div>
+      <Button label="Guardar permisos" icon="pi pi-save" class="mt-3" @click="saveRolePerms" />
+    </Panel>
+  </div>
+</template>
+
+<script setup lang="ts">
+import { displayErrorMessage } from "~/composables/api-response";
+
+type UserRow = { id: number; username: string; display_name: string; role_code: string; email: string };
+type PermRow = { code: string; label: string };
+
+const desk = useDesktop();
+const { api } = useApi();
+const toast = useToast();
+
+const tableQ = ref("");
+const users = ref<UserRow[]>([]);
+const permissions = ref<PermRow[]>([]);
+const rolePerms = ref<string[]>([]);
+
+const listed = computed(() => {
+  const q = tableQ.value.toLowerCase();
+  return users.value.filter((u) => !q || [u.username, u.display_name, u.email].join(" ").toLowerCase().includes(q));
+});
+
+async function load() {
+  const [u, p, rp] = await Promise.all([
+    api<{ data?: { users?: UserRow[] } }>("/v1/iam/users"),
+    api<{ data?: { permissions?: PermRow[] } }>("/v1/iam/permissions"),
+    api<{ data?: { permissions?: string[] } }>("/v1/iam/roles/user/permissions"),
+  ]);
+  users.value = u.data?.users ?? [];
+  permissions.value = p.data?.permissions ?? [];
+  rolePerms.value = rp.data?.permissions ?? [];
+}
+
+async function saveRolePerms() {
+  try {
+    const r = await api<{ message?: string }>("/v1/iam/roles/user/permissions", {
+      method: "PUT",
+      json: { permissions: rolePerms.value },
+    });
+    toast.add({ severity: "success", summary: r.message || "Permisos guardados", life: 2500 });
+  } catch (e) {
+    toast.add({ severity: "error", summary: displayErrorMessage((e as { data?: unknown }).data ?? e), life: 4000 });
+  }
+}
+
+onMounted(async () => {
+  desk.configure({ tab: "Usuarios IAM", ribbon: [] });
+  await load();
+});
+</script>
+
+<style scoped>
+.perm-grid { display: grid; grid-template-columns: repeat(auto-fill, minmax(260px, 1fr)); gap: 8px 16px; }
+.perm-item { display: flex; align-items: center; gap: 8px; font-size: 13px; }
+</style>