diff --git a/modules/core/src/api/domain/value-objects/tax.ts b/modules/core/src/api/domain/value-objects/tax.ts
index 938e95f8..83f1d304 100644
--- a/modules/core/src/api/domain/value-objects/tax.ts
+++ b/modules/core/src/api/domain/value-objects/tax.ts
@@ -11,10 +11,10 @@ const DEFAULT_MIN_SCALE = 0;
 const DEFAULT_MAX_SCALE = 4;
 
 export interface TaxProps {
-  value: number;
-  scale: number;
-  name: string;
-  code: string;
+  code: string; // iva_21
+  name: string; // 21% IVA
+  value: number; // 2100
+  scale: number; // 2
 }
 
 export class Tax extends ValueObject<TaxProps> {
diff --git a/modules/customer-invoices/src/api/application/list-customer-invoices/list-customer-invoices.use-case.ts b/modules/customer-invoices/src/api/application/list-customer-invoices/list-customer-invoices.use-case.ts
index d9f7fd24..2cc73afa 100644
--- a/modules/customer-invoices/src/api/application/list-customer-invoices/list-customer-invoices.use-case.ts
+++ b/modules/customer-invoices/src/api/application/list-customer-invoices/list-customer-invoices.use-case.ts
@@ -1,3 +1,4 @@
+import { JsonTaxCatalogProvider } from "@erp/core";
 import { ITransactionManager } from "@erp/core/api";
 import { Criteria } from "@repo/rdx-criteria/server";
 import { UniqueID } from "@repo/rdx-ddd";
@@ -16,7 +17,8 @@ export class ListCustomerInvoicesUseCase {
   constructor(
     private readonly service: CustomerInvoiceService,
     private readonly transactionManager: ITransactionManager,
-    private readonly assembler: ListCustomerInvoicesAssembler
+    private readonly assembler: ListCustomerInvoicesAssembler,
+    private readonly taxCatalog: JsonTaxCatalogProvider
   ) {}
 
   public execute(
diff --git a/modules/customer-invoices/src/api/domain/aggregates/customer-invoice.ts b/modules/customer-invoices/src/api/domain/aggregates/customer-invoice.ts
index dc0e075c..091f1285 100644
--- a/modules/customer-invoices/src/api/domain/aggregates/customer-invoice.ts
+++ b/modules/customer-invoices/src/api/domain/aggregates/customer-invoice.ts
@@ -1,4 +1,4 @@
-import { DomainValidationError, Taxes } from "@erp/core/api";
+import { DomainValidationError } from "@erp/core/api";
 import {
   AggregateRoot,
   CurrencyCode,
@@ -11,6 +11,7 @@ import {
 } from "@repo/rdx-ddd";
 import { Maybe, Result } from "@repo/rdx-utils";
 import { CustomerInvoiceItems, InvoiceRecipient } from "../entities";
+import { InvoiceTaxes } from "../entities/invoice-taxes";
 import {
   CustomerInvoiceNumber,
   CustomerInvoiceSerie,
@@ -53,7 +54,7 @@ export interface CustomerInvoiceProps {
   discountPercentage: Percentage;
   //discountAmount: MoneyValue;
 
-  taxes: Taxes;
+  taxes: InvoiceTaxes;
 
   //totalAmount: MoneyValue;
 
diff --git a/modules/customer-invoices/src/api/domain/entities/index.ts b/modules/customer-invoices/src/api/domain/entities/index.ts
index ea23a845..03dcb0d1 100644
--- a/modules/customer-invoices/src/api/domain/entities/index.ts
+++ b/modules/customer-invoices/src/api/domain/entities/index.ts
@@ -1,4 +1,3 @@
 export * from "./customer-invoice-items";
-export * from "./invoice-customer";
 export * from "./invoice-recipient";
-
+export * from "./invoice-taxes";
diff --git a/modules/customer-invoices/src/api/domain/entities/invoice-customer/index.ts b/modules/customer-invoices/src/api/domain/entities/invoice-customer/index.ts
deleted file mode 100644
index 6d725810..00000000
--- a/modules/customer-invoices/src/api/domain/entities/invoice-customer/index.ts
+++ /dev/null
@@ -1 +0,0 @@
-export * from "./invoice-customer";
diff --git a/modules/customer-invoices/src/api/domain/entities/invoice-customer/invoice-address.ts b/modules/customer-invoices/src/api/domain/entities/invoice-customer/invoice-address.ts
deleted file mode 100644
index ea67b13d..00000000
--- a/modules/customer-invoices/src/api/domain/entities/invoice-customer/invoice-address.ts
+++ /dev/null
@@ -1,81 +0,0 @@
-import { EmailAddress, Name, PostalAddress, ValueObject } from "@repo/rdx-ddd";
-import { Result } from "@repo/rdx-utils";
-import { PhoneNumber } from "libphonenumber-js";
-import { CustomerInvoiceAddressType } from "../../value-objects";
-
-export interface ICustomerInvoiceAddressProps {
-  type: CustomerInvoiceAddressType;
-  title: Name;
-  address: PostalAddress;
-  email: EmailAddress;
-  phone: PhoneNumber;
-}
-
-export interface ICustomerInvoiceAddress {
-  type: CustomerInvoiceAddressType;
-  title: Name;
-  address: PostalAddress;
-  email: EmailAddress;
-  phone: PhoneNumber;
-}
-
-export class CustomerInvoiceAddress
-  extends ValueObject<ICustomerInvoiceAddressProps>
-  implements ICustomerInvoiceAddress
-{
-  public static create(props: ICustomerInvoiceAddressProps) {
-    return Result.ok(new CustomerInvoiceAddress(props));
-  }
-
-  public static createShippingAddress(props: ICustomerInvoiceAddressProps) {
-    return Result.ok(
-      new CustomerInvoiceAddress({
-        ...props,
-        type: CustomerInvoiceAddressType.create("shipping").data,
-      })
-    );
-  }
-
-  public static createBillingAddress(props: ICustomerInvoiceAddressProps) {
-    return Result.ok(
-      new CustomerInvoiceAddress({
-        ...props,
-        type: CustomerInvoiceAddressType.create("billing").data,
-      })
-    );
-  }
-
-  get title(): Name {
-    return this.props.title;
-  }
-
-  get address(): PostalAddress {
-    return this.props.address;
-  }
-
-  get email(): EmailAddress {
-    return this.props.email;
-  }
-
-  get phone(): PhoneNumber {
-    return this.props.phone;
-  }
-
-  get type(): CustomerInvoiceAddressType {
-    return this.props.type;
-  }
-
-  getProps(): ICustomerInvoiceAddressProps {
-    return this.props;
-  }
-
-  toPrimitive() {
-    return {
-      type: this.type.toString(),
-      title: this.title.toString(),
-      address: this.address.toString(),
-      email: this.email.toString(),
-      phone: this.phone.toString(),
-    };
-  }
-}
diff --git a/modules/customer-invoices/src/api/domain/entities/invoice-customer/invoice-customer.ts b/modules/customer-invoices/src/api/domain/entities/invoice-customer/invoice-customer.ts
deleted file mode 100644
index ea9571a3..00000000
--- a/modules/customer-invoices/src/api/domain/entities/invoice-customer/invoice-customer.ts
+++ /dev/null
@@ -1,61 +0,0 @@
-import { DomainEntity, Name, TINNumber, UniqueID } from "@repo/rdx-ddd";
-import { Result } from "@repo/rdx-utils";
-import { CustomerInvoiceAddress } from "./customer-invoice-address";
-
-export interface ICustomerInvoiceCustomerProps {
-  tin: TINNumber;
-  companyName: Name;
-  firstName: Name;
-  lastName: Name;
-
-  billingAddress?: CustomerInvoiceAddress;
-  shippingAddress?: CustomerInvoiceAddress;
-}
-
-export interface ICustomerInvoiceCustomer {
-  id: UniqueID;
-  tin: TINNumber;
-  companyName: Name;
-  firstName: Name;
-  lastName: Name;
-
-  billingAddress?: CustomerInvoiceAddress;
-  shippingAddress?: CustomerInvoiceAddress;
-}
-
-export class CustomerInvoiceCustomer
-  extends DomainEntity<ICustomerInvoiceCustomerProps>
-  implements ICustomerInvoiceCustomer
-{
-  public static create(
-    props: ICustomerInvoiceCustomerProps,
-    id?: UniqueID
-  ): Result<CustomerInvoiceCustomer, Error> {
-    const participant = new CustomerInvoiceCustomer(props, id);
-    return Result.ok<CustomerInvoiceCustomer>(participant);
-  }
-
-  get tin(): TINNumber {
-    return this.props.tin;
-  }
-
-  get companyName(): Name {
-    return this.props.companyName;
-  }
-
-  get firstName(): Name {
-    return this.props.firstName;
-  }
-
-  get lastName(): Name {
-    return this.props.lastName;
-  }
-
-  get billingAddress() {
-    return this.props.billingAddress;
-  }
-
-  get shippingAddress() {
-    return this.props.shippingAddress;
-  }
-}
diff --git a/modules/customer-invoices/src/api/domain/entities/invoice-taxes/index.ts b/modules/customer-invoices/src/api/domain/entities/invoice-taxes/index.ts
new file mode 100644
index 00000000..dcc779f4
--- /dev/null
+++ b/modules/customer-invoices/src/api/domain/entities/invoice-taxes/index.ts
@@ -0,0 +1,2 @@
+export * from "./invoice-tax";
+export * from "./invoice-taxes";
diff --git a/modules/customer-invoices/src/api/domain/entities/invoice-taxes/invoice-tax.ts b/modules/customer-invoices/src/api/domain/entities/invoice-taxes/invoice-tax.ts
new file mode 100644
index 00000000..6cc42ce5
--- /dev/null
+++ b/modules/customer-invoices/src/api/domain/entities/invoice-taxes/invoice-tax.ts
@@ -0,0 +1,55 @@
+import { Tax } from "@erp/core/api";
+import { ValueObject } from "@repo/rdx-ddd";
+import { Result } from "@repo/rdx-utils";
+import { InvoiceAmount } from "../../value-objects/invoice-amount";
+
+export interface InvoiceTaxProps {
+  tax: Tax;
+  taxableAmount: InvoiceAmount;
+  taxesAmount: InvoiceAmount;
+}
+
+export class InvoiceTax extends ValueObject<InvoiceTaxProps> {
+  protected static validate(values: InvoiceTaxProps) {
+    return Result.ok(values);
+  }
+
+  static create(values: InvoiceTaxProps): Result<InvoiceTax, Error> {
+    const valueIsValid = InvoiceTax.validate(values);
+
+    if (valueIsValid.isFailure) {
+      return Result.fail(valueIsValid.error);
+    }
+
+    return Result.ok(new InvoiceTax(values));
+  }
+
+  public update(partial: Partial<InvoiceTaxProps>): Result<InvoiceTax, Error> {
+    const updatedProps = {
+      ...this.props,
+      ...partial,
+    } as InvoiceTaxProps;
+
+    return InvoiceTax.create(updatedProps);
+  }
+
+  public get tax(): Tax {
+    return this.props.tax;
+  }
+
+  public get taxableAmount(): InvoiceAmount {
+    return this.props.taxableAmount;
+  }
+
+  public get taxesAmount(): InvoiceAmount {
+    return this.props.taxesAmount;
+  }
+
+  getProps(): InvoiceTaxProps {
+    return this.props;
+  }
+
+  toPrimitive() {
+    return this.getProps();
+  }
+}
diff --git a/modules/customer-invoices/src/api/domain/entities/invoice-taxes/invoice-taxes.ts b/modules/customer-invoices/src/api/domain/entities/invoice-taxes/invoice-taxes.ts
new file mode 100644
index 00000000..d7bd9c90
--- /dev/null
+++ b/modules/customer-invoices/src/api/domain/entities/invoice-taxes/invoice-taxes.ts
@@ -0,0 +1,17 @@
+import { Collection } from "@repo/rdx-utils";
+import { InvoiceTax } from "./invoice-tax";
+
+export interface InvoiceTaxesProps {
+  items?: InvoiceTax[];
+}
+
+export class InvoiceTaxes extends Collection<InvoiceTax> {
+  constructor(props: InvoiceTaxesProps) {
+    const { items = [] } = props;
+    super(items);
+  }
+
+  public static create(props: InvoiceTaxesProps): InvoiceTaxes {
+    return new InvoiceTaxes(props);
+  }
+}
diff --git a/modules/customer-invoices/src/api/domain/value-objects/index.ts b/modules/customer-invoices/src/api/domain/value-objects/index.ts
index 41658010..973f195e 100644
--- a/modules/customer-invoices/src/api/domain/value-objects/index.ts
+++ b/modules/customer-invoices/src/api/domain/value-objects/index.ts
@@ -3,6 +3,7 @@ export * from "./customer-invoice-item-description";
 export * from "./customer-invoice-number";
 export * from "./customer-invoice-serie";
 export * from "./customer-invoice-status";
+export * from "./invoice-amount";
 export * from "./item-amount";
 export * from "./item-discount";
 export * from "./item-quantity";
diff --git a/modules/customer-invoices/src/api/domain/value-objects/invoice-amount.ts b/modules/customer-invoices/src/api/domain/value-objects/invoice-amount.ts
new file mode 100644
index 00000000..33f278a5
--- /dev/null
+++ b/modules/customer-invoices/src/api/domain/value-objects/invoice-amount.ts
@@ -0,0 +1,24 @@
+import { MoneyValue, MoneyValueProps } from "@repo/rdx-ddd";
+
+type InvoiceAmountProps = Pick<MoneyValueProps, "value" | "currency_code">;
+
+export class InvoiceAmount extends MoneyValue {
+  public static DEFAULT_SCALE = 2;
+
+  static create({ value, currency_code }: InvoiceAmountProps) {
+    const props = {
+      value: Number(value),
+      scale: InvoiceAmount.DEFAULT_SCALE,
+      currency_code,
+    };
+    return MoneyValue.create(props);
+  }
+
+  static zero(currency_code: string) {
+    const props = {
+      value: 0,
+      currency_code,
+    };
+    return InvoiceAmount.create(props);
+  }
+}
diff --git a/modules/customer-invoices/src/api/infrastructure/dependencies.ts b/modules/customer-invoices/src/api/infrastructure/dependencies.ts
index 2b5a0094..27499e1f 100644
--- a/modules/customer-invoices/src/api/infrastructure/dependencies.ts
+++ b/modules/customer-invoices/src/api/infrastructure/dependencies.ts
@@ -52,10 +52,13 @@ export function getInvoiceDependencies(params: ModuleParams): InvoiceDeps {
   const { database } = params;
   const transactionManager = new SequelizeTransactionManager(database);
 
-  if (!_mapper) _mapper = new CustomerInvoiceMapper();
+  if (!_catalogs) _catalogs = { taxes: spainTaxCatalogProvider };
+  if (!_mapper)
+    _mapper = new CustomerInvoiceMapper({
+      taxCatalog: _catalogs!.taxes,
+    });
   if (!_repo) _repo = new CustomerInvoiceRepository({ mapper: _mapper, database });
   if (!_service) _service = new CustomerInvoiceService(_repo);
-  if (!_catalogs) _catalogs = { taxes: spainTaxCatalogProvider };
 
   if (!_assemblers) {
     _assemblers = {
@@ -75,8 +78,19 @@ export function getInvoiceDependencies(params: ModuleParams): InvoiceDeps {
     catalogs: _catalogs,
     build: {
       list: () =>
-        new ListCustomerInvoicesUseCase(_service!, transactionManager!, _assemblers!.list),
-      get: () => new GetCustomerInvoiceUseCase(_service!, transactionManager!, _assemblers!.get),
+        new ListCustomerInvoicesUseCase(
+          _service!,
+          transactionManager!,
+          _assemblers!.list,
+          _catalogs!.taxes
+        ),
+      get: () =>
+        new GetCustomerInvoiceUseCase(
+          _service!,
+          transactionManager!,
+          _assemblers!.get,
+          _catalogs!.taxes
+        ),
       create: () =>
         new CreateCustomerInvoiceUseCase(
           _service!,
@@ -85,7 +99,12 @@ export function getInvoiceDependencies(params: ModuleParams): InvoiceDeps {
           _catalogs!.taxes
         ),
       update: () =>
-        new UpdateCustomerInvoiceUseCase(_service!, transactionManager!, _assemblers!.update),
+        new UpdateCustomerInvoiceUseCase(
+          _service!,
+          transactionManager!,
+          _assemblers!.update,
+          _catalogs!.taxes
+        ),
       delete: () => new DeleteCustomerInvoiceUseCase(_service!, transactionManager!),
     },
     presenters: {
diff --git a/modules/customer-invoices/src/api/infrastructure/mappers/customer-invoice-item.mapper.ts b/modules/customer-invoices/src/api/infrastructure/mappers/customer-invoice-item.mapper.ts
index e66cdf7c..63d88f14 100644
--- a/modules/customer-invoices/src/api/infrastructure/mappers/customer-invoice-item.mapper.ts
+++ b/modules/customer-invoices/src/api/infrastructure/mappers/customer-invoice-item.mapper.ts
@@ -2,31 +2,23 @@ import {
   ISequelizeMapper,
   MapperParamsType,
   SequelizeMapper,
+  ValidationErrorCollection,
   ValidationErrorDetail,
   extractOrPushError,
 } from "@erp/core/api";
-import {
-  CurrencyCode,
-  LanguageCode,
-  UniqueID,
-  maybeFromNullableVO,
-  toNullable,
-} from "@repo/rdx-ddd";
+import { UniqueID, maybeFromNullableVO, toNullable } from "@repo/rdx-ddd";
 import { Result } from "@repo/rdx-utils";
 import { InferCreationAttributes } from "sequelize";
 import {
   CustomerInvoice,
   CustomerInvoiceItem,
   CustomerInvoiceItemDescription,
+  CustomerInvoiceProps,
   ItemAmount,
   ItemDiscount,
   ItemQuantity,
 } from "../../domain";
-import {
-  CustomerInvoiceItemCreationAttributes,
-  CustomerInvoiceItemModel,
-  CustomerInvoiceModel,
-} from "../sequelize";
+import { CustomerInvoiceItemCreationAttributes, CustomerInvoiceItemModel } from "../sequelize";
 
 export interface ICustomerInvoiceItemMapper
   extends ISequelizeMapper<
@@ -43,26 +35,16 @@ export class CustomerInvoiceItemMapper
   >
   implements ICustomerInvoiceItemMapper
 {
-  public mapToDomain(
-    source: CustomerInvoiceItemModel,
-    params?: MapperParamsType
-  ): Result<CustomerInvoiceItem, Error> {
-    const { sourceParent, errors } = params as {
-      sourceParent: CustomerInvoiceModel;
+  private mapAttributesToDomain(source: CustomerInvoiceItemModel, params?: MapperParamsType) {
+    const { errors, index, attributes } = params as {
+      index: number;
       errors: ValidationErrorDetail[];
+      attributes: Partial<CustomerInvoiceProps>;
     };
 
-    const itemId = extractOrPushError(UniqueID.create(source.item_id), "item_id", errors);
-
-    const languageCode = extractOrPushError(
-      LanguageCode.create(sourceParent.language_code),
-      "language_code",
-      errors
-    );
-
-    const currencyCode = extractOrPushError(
-      CurrencyCode.create(sourceParent.currency_code),
-      "currency_code",
+    const itemId = extractOrPushError(
+      UniqueID.create(source.item_id),
+      `items[${index}].item_id`,
       errors
     );
 
@@ -70,51 +52,87 @@ export class CustomerInvoiceItemMapper
       maybeFromNullableVO(source.description, (value) =>
         CustomerInvoiceItemDescription.create(value)
       ),
-      "description",
+      `items[${index}].description`,
       errors
     );
 
     const quantity = extractOrPushError(
       maybeFromNullableVO(source.quantity_value, (value) => ItemQuantity.create({ value })),
-      "discount_percentage",
+      `items[${index}].discount_percentage`,
       errors
     );
 
     const unitAmount = extractOrPushError(
       maybeFromNullableVO(source.unit_amount_value, (value) =>
-        ItemAmount.create({ value, currency_code: currencyCode!.code })
+        ItemAmount.create({ value, currency_code: attributes.currencyCode!.code })
       ),
-      "unit_amount",
+      `items[${index}].unit_amount`,
       errors
     );
 
+    return {
+      itemId,
+      languageCode: attributes.languageCode,
+      currencyCode: attributes.currencyCode,
+      description,
+      quantity,
+
+      unitAmount,
+    };
+  }
+
+  public mapToDomain(
+    source: CustomerInvoiceItemModel,
+    params?: MapperParamsType
+  ): Result<CustomerInvoiceItem, Error> {
+    const { errors, index, requireIncludes } = params as {
+      index: number;
+      requireIncludes: boolean;
+      errors: ValidationErrorDetail[];
+      attributes: Partial<CustomerInvoiceProps>;
+    };
+
+    if (requireIncludes) {
+      if (!source.taxes) {
+        errors.push({
+          path: `items[${index}].taxes`,
+          message: "Taxes not included in query (requireIncludes=true)",
+        });
+      }
+    }
+
+    const attributes = this.mapAttributesToDomain(source, params);
+
     const discountPercentage = extractOrPushError(
       maybeFromNullableVO(source.discount_percentage_value, (value) =>
         ItemDiscount.create({ value })
       ),
-      "discount_percentage",
+      `items[${index}].discount_percentage`,
       errors
     );
 
     // Creación del objeto de dominio
-    const itemOrError = CustomerInvoiceItem.create(
+    const createResult = CustomerInvoiceItem.create(
       {
-        languageCode: languageCode!,
-        currencyCode: currencyCode!,
-        description: description!,
-        quantity: quantity!,
-        unitAmount: unitAmount!,
+        languageCode: attributes.languageCode!,
+        currencyCode: attributes.currencyCode!,
+        description: attributes.description!,
+        quantity: attributes.quantity!,
+        unitAmount: attributes.unitAmount!,
         discountPercentage: discountPercentage!,
-        taxes: "",
       },
-      itemId
+      attributes.itemId
     );
 
-    if (itemOrError.isFailure) {
-      errors.push({ path: "item", message: itemOrError.error.message });
+    if (createResult.isFailure) {
+      return Result.fail(
+        new ValidationErrorCollection("Invoice item entity creation failed", [
+          { path: `items[${index}]`, message: createResult.error.message },
+        ])
+      );
     }
 
-    return itemOrError;
+    return createResult;
   }
 
   public mapToPersistence(
diff --git a/modules/customer-invoices/src/api/infrastructure/mappers/customer-invoice.mapper.ts b/modules/customer-invoices/src/api/infrastructure/mappers/customer-invoice.mapper.ts
index cee41f18..d286070e 100644
--- a/modules/customer-invoices/src/api/infrastructure/mappers/customer-invoice.mapper.ts
+++ b/modules/customer-invoices/src/api/infrastructure/mappers/customer-invoice.mapper.ts
@@ -1,3 +1,4 @@
+import { JsonTaxCatalogProvider } from "@erp/core";
 import {
   ISequelizeMapper,
   MapperParamsType,
@@ -25,6 +26,7 @@ import {
   CustomerInvoiceSerie,
   CustomerInvoiceStatus,
 } from "../../domain";
+import { InvoiceTaxes } from "../../domain/entities/invoice-taxes";
 import { CustomerInvoiceCreationAttributes, CustomerInvoiceModel } from "../sequelize";
 import { CustomerInvoiceItemMapper } from "./customer-invoice-item.mapper";
 import { InvoiceRecipientMapper } from "./invoice-recipient.mapper";
@@ -45,11 +47,103 @@ export class CustomerInvoiceMapper
   private _recipientMapper: InvoiceRecipientMapper;
   private _taxesMapper: TaxesMapper;
 
-  constructor() {
+  constructor(params: {
+    taxCatalog: JsonTaxCatalogProvider;
+  }) {
     super();
     this._itemsMapper = new CustomerInvoiceItemMapper(); // Instanciar el mapper de items
     this._recipientMapper = new InvoiceRecipientMapper();
-    this._taxesMapper = new TaxesMapper();
+    this._taxesMapper = new TaxesMapper(params);
+  }
+
+  private mapAttributesToDomain(source: CustomerInvoiceModel, params?: MapperParamsType) {
+    const { errors } = params as {
+      errors: ValidationErrorDetail[];
+    };
+
+    const invoiceId = extractOrPushError(UniqueID.create(source.id), "id", errors);
+    const companyId = extractOrPushError(UniqueID.create(source.company_id), "company_id", errors);
+
+    const customerId = extractOrPushError(
+      UniqueID.create(source.customer_id),
+      "customer_id",
+      errors
+    );
+
+    const isProforma = Boolean(source.is_proforma);
+
+    const status = extractOrPushError(
+      CustomerInvoiceStatus.create(source.status),
+      "status",
+      errors
+    );
+
+    const series = extractOrPushError(
+      maybeFromNullableVO(source.series, (value) => CustomerInvoiceSerie.create(value)),
+      "serie",
+      errors
+    );
+
+    const invoiceNumber = extractOrPushError(
+      CustomerInvoiceNumber.create(source.invoice_number),
+      "invoice_number",
+      errors
+    );
+
+    const invoiceDate = extractOrPushError(
+      UtcDate.createFromISO(source.invoice_date),
+      "invoice_date",
+      errors
+    );
+
+    const operationDate = extractOrPushError(
+      maybeFromNullableVO(source.operation_date, (value) => UtcDate.createFromISO(value)),
+      "operation_date",
+      errors
+    );
+
+    const notes = extractOrPushError(
+      maybeFromNullableVO(source.notes, (value) => TextValue.create(value)),
+      "notes",
+      errors
+    );
+
+    const languageCode = extractOrPushError(
+      LanguageCode.create(source.language_code),
+      "language_code",
+      errors
+    );
+
+    const currencyCode = extractOrPushError(
+      CurrencyCode.create(source.currency_code),
+      "currency_code",
+      errors
+    );
+
+    const discountPercentage = extractOrPushError(
+      Percentage.create({
+        value: source.discount_percentage_value,
+        scale: source.discount_percentage_scale,
+      }),
+      "discount_percentage",
+      errors
+    );
+
+    return {
+      invoiceId,
+      companyId,
+      customerId,
+      isProforma,
+      status,
+      series,
+      invoiceNumber,
+      invoiceDate,
+      operationDate,
+      notes,
+      languageCode,
+      currencyCode,
+      discountPercentage,
+    };
   }
 
   public mapToDomain(
@@ -59,135 +153,130 @@ export class CustomerInvoiceMapper
     try {
       const errors: ValidationErrorDetail[] = [];
 
-      const invoiceId = extractOrPushError(UniqueID.create(source.id), "id", errors);
-      const companyId = extractOrPushError(
-        UniqueID.create(source.company_id),
-        "company_id",
-        errors
-      );
+      const attributes = this.mapAttributesToDomain(source, { errors, ...params });
 
-      const isProforma = Boolean(source.is_proforma);
+      const requireIncludes = Boolean(params?.requireIncludes);
+      if (requireIncludes) {
+        if (!source.items) {
+          errors.push({
+            path: "items",
+            message: "Items not included in query (requireIncludes=true)",
+          });
+        }
+        if (!source.taxes) {
+          errors.push({
+            path: "taxes",
+            message: "Taxes not included in query (requireIncludes=true)",
+          });
+        }
 
-      const status = extractOrPushError(
-        CustomerInvoiceStatus.create(source.status),
-        "status",
-        errors
-      );
+        if (attributes.isProforma && !source.current_customer) {
+          errors.push({
+            path: "current_customer",
+            message: "Current customer not included in query (requireIncludes=true)",
+          });
+        }
+      }
 
-      const series = extractOrPushError(
-        maybeFromNullableVO(source.series, (value) => CustomerInvoiceSerie.create(value)),
-        "serie",
-        errors
-      );
-
-      const invoiceNumber = extractOrPushError(
-        CustomerInvoiceNumber.create(source.invoice_number),
-        "invoice_number",
-        errors
-      );
-
-      const invoiceDate = extractOrPushError(
-        UtcDate.createFromISO(source.invoice_date),
-        "invoice_date",
-        errors
-      );
-
-      const operationDate = extractOrPushError(
-        maybeFromNullableVO(source.operation_date, (value) => UtcDate.createFromISO(value)),
-        "operation_date",
-        errors
-      );
-
-      const notes = extractOrPushError(
-        maybeFromNullableVO(source.notes, (value) => TextValue.create(value)),
-        "notes",
-        errors
-      );
-
-      const languageCode = extractOrPushError(
-        LanguageCode.create(source.language_code),
-        "language_code",
-        errors
-      );
-
-      const currencyCode = extractOrPushError(
-        CurrencyCode.create(source.currency_code),
-        "currency_code",
-        errors
-      );
-
-      const discountPercentage = extractOrPushError(
-        Percentage.create({
-          value: source.discount_percentage_value,
-          scale: source.discount_percentage_scale,
-        }),
-        "discount_percentage",
-        errors
-      );
-
-      // Customer
-      const customerId = extractOrPushError(
-        UniqueID.create(source.customer_id),
-        "customer_id",
-        errors
-      );
-
-      // Recipient (customer data) (snapshot)
-      const recipient = this._recipientMapper.mapToDomain(source, {
+      // 3) Recipient (snapshot en la factura o include)
+      const recipientResult = this._recipientMapper.mapToDomain(source, {
         errors,
+        attributes,
         ...params,
       });
 
-      // Mapear los items de la factura
-      const itemsOrResult = this._itemsMapper.mapArrayToDomain(source.items, {
-        parent: source,
+      if (recipientResult.isFailure) {
+        errors.push({
+          path: "recipient",
+          message: recipientResult.error.message,
+        });
+      }
+
+      // 4) Items (colección)
+      const itemsResults = this._itemsMapper.mapArrayToDomain(source.items, {
+        requireIncludes,
         errors,
+        attributes,
         ...params,
       });
 
-      // Mapear los impuestos
-      const taxesOrResult = this._taxesMapper.mapArrayToDomain(source.taxes, {
-        parent: source,
+      if (itemsResults.isFailure) {
+        errors.push({
+          path: "items",
+          message: recipientResult.error.message,
+        });
+      }
+
+      // 5) Taxes (colección a nivel factura)
+      const taxesResults = this._taxesMapper.mapArrayToDomain(source.taxes, {
         errors,
+        attributes,
         ...params,
       });
 
+      if (taxesResults.isFailure) {
+        errors.push({
+          path: "taxes",
+          message: recipientResult.error.message,
+        });
+      }
+
+      // 6) Si hubo errores de mapeo, devolvemos colección de validación
       if (errors.length > 0) {
         return Result.fail(
-          new ValidationErrorCollection("Customer invoice item props mapping failed", errors)
+          new ValidationErrorCollection("Customer invoice mapping failed", errors)
         );
       }
 
+      // 7) Construcción del agregado (Dominio)
+
+      const recipient = recipientResult.data;
+
+      const taxes = InvoiceTaxes.create({
+        items: taxesResults.data.getAll(),
+      });
+
+      const items = CustomerInvoiceItems.create({
+        languageCode: attributes.languageCode!,
+        currencyCode: attributes.currencyCode!,
+        items: itemsResults.data.getAll(),
+      });
+
       const invoiceProps: CustomerInvoiceProps = {
-        companyId: companyId!,
+        companyId: attributes.companyId!,
 
-        isProforma: isProforma,
-        status: status!,
-        series: series!,
-        invoiceNumber: invoiceNumber!,
-        invoiceDate: invoiceDate!,
-        operationDate: operationDate!,
+        isProforma: attributes.isProforma,
+        status: attributes.status!,
+        series: attributes.series!,
+        invoiceNumber: attributes.invoiceNumber!,
+        invoiceDate: attributes.invoiceDate!,
+        operationDate: attributes.operationDate!,
 
-        customerId: customerId!,
+        customerId: attributes.customerId!,
         recipient: recipient,
 
-        notes: notes!,
+        notes: attributes.notes!,
 
-        languageCode: languageCode!,
-        currencyCode: currencyCode!,
+        languageCode: attributes.languageCode!,
+        currencyCode: attributes.currencyCode!,
 
-        discountPercentage: discountPercentage!,
+        discountPercentage: attributes.discountPercentage!,
 
-        taxes: taxesOrResult,
-
-        items: CustomerInvoiceItems.create({
-          languageCode: languageCode!,
-          currencyCode: currencyCode!,
-          items: itemsOrResult.isSuccess ? itemsOrResult.data.getAll() : [],
-        }),
+        taxes,
+        items,
       };
 
-      return CustomerInvoice.create(invoiceProps, invoiceId);
+      const createResult = CustomerInvoice.create(invoiceProps, attributes.invoiceId);
+
+      if (createResult.isFailure) {
+        return Result.fail(
+          new ValidationErrorCollection("Customer invoice entity creation failed", [
+            { path: "invoice", message: createResult.error.message },
+          ])
+        );
+      }
+
+      return Result.ok(createResult.data);
     } catch (err: unknown) {
       return Result.fail(err as Error);
     }
@@ -262,9 +351,10 @@ export class CustomerInvoiceMapper
       discount_amount_scale: source.discountAmount.scale,
 
       taxable_amount_value: source.taxableAmount.value,
-      taxable_amount_scale: source.taxableAmount.value,
-      tax_amount_value: source.taxAmount.value,
-      tax_amount_scale: source.taxAmount.value,
+      taxable_amount_scale: source.taxableAmount.scale,
+
+      taxes_amount_value: source.taxAmount.value,
+      taxes_amount_scale: source.taxAmount.scale,
 
       total_amount_value: 0, //total.amount,
       total_amount_scale: 2, //total.scale,
diff --git a/modules/customer-invoices/src/api/infrastructure/mappers/invoice-recipient.mapper.ts b/modules/customer-invoices/src/api/infrastructure/mappers/invoice-recipient.mapper.ts
index 5d3f1127..09d2879f 100644
--- a/modules/customer-invoices/src/api/infrastructure/mappers/invoice-recipient.mapper.ts
+++ b/modules/customer-invoices/src/api/infrastructure/mappers/invoice-recipient.mapper.ts
@@ -9,69 +9,82 @@ import {
   maybeFromNullableVO,
 } from "@repo/rdx-ddd";
 
-import { MapperParamsType, ValidationErrorDetail, extractOrPushError } from "@erp/core/api";
-import { Maybe, isNullishOrEmpty } from "@repo/rdx-utils";
+import {
+  MapperParamsType,
+  ValidationErrorCollection,
+  ValidationErrorDetail,
+  extractOrPushError,
+} from "@erp/core/api";
+import { Maybe, Result } from "@repo/rdx-utils";
 import { InferCreationAttributes } from "sequelize";
-import { CustomerInvoice, InvoiceRecipient } from "../../domain";
+import { CustomerInvoice, CustomerInvoiceProps, InvoiceRecipient } from "../../domain";
 import { CustomerInvoiceModel } from "../sequelize";
 
 export class InvoiceRecipientMapper {
-  public mapToDomain(source: CustomerInvoiceModel, params?: MapperParamsType) {
-    const { errors } = params as {
+  public mapToDomain(
+    source: CustomerInvoiceModel,
+    params?: MapperParamsType
+  ): Result<Maybe<InvoiceRecipient>, Error> {
+    const { errors, attributes } = params as {
       errors: ValidationErrorDetail[];
+      attributes: Partial<CustomerInvoiceProps>;
     };
 
+    const { isProforma } = attributes;
+
+    const _name = isProforma ? source.current_customer.name : source.customer_name;
+    const _tin = isProforma ? source.current_customer.tin : source.customer_tin;
+    const _street = isProforma ? source.current_customer.street : source.customer_street;
+    const _street2 = isProforma ? source.current_customer.street2 : source.customer_street2;
+    const _city = isProforma ? source.current_customer.city : source.customer_city;
+    const _postal_code = isProforma
+      ? source.current_customer.postal_code
+      : source.customer_postal_code;
+    const _province = isProforma ? source.current_customer.province : source.customer_province;
+    const _country = isProforma ? source.current_customer.country : source.customer_country;
+
     // Customer (snapshot)
+    const customerName = extractOrPushError(Name.create(_name), "customer_name", errors);
 
-    const customerName = extractOrPushError(
-      Name.create(source.customer_name),
-      "customer_name",
-      errors
-    );
-
-    const customerTin = extractOrPushError(
-      TINNumber.create(source.customer_tin),
-      "customer_tin",
-      errors
-    );
+    const customerTin = extractOrPushError(TINNumber.create(_tin), "customer_tin", errors);
 
     const customerStreet = extractOrPushError(
-      maybeFromNullableVO(source.customer_street, (value) => Street.create(value)),
+      maybeFromNullableVO(_street, (value) => Street.create(value)),
       "customer_street",
       errors
     );
 
     const customerStreet2 = extractOrPushError(
-      maybeFromNullableVO(source.customer_street2, (value) => Street.create(value)),
+      maybeFromNullableVO(_street2, (value) => Street.create(value)),
       "customer_street2",
       errors
     );
 
     const customerCity = extractOrPushError(
-      maybeFromNullableVO(source.customer_city, (value) => City.create(value)),
+      maybeFromNullableVO(_city, (value) => City.create(value)),
       "customer_city",
       errors
     );
 
     const customerProvince = extractOrPushError(
-      maybeFromNullableVO(source.customer_province, (value) => Province.create(value)),
+      maybeFromNullableVO(_province, (value) => Province.create(value)),
       "customer_province",
       errors
     );
 
     const customerPostalCode = extractOrPushError(
-      maybeFromNullableVO(source.customer_postal_code, (value) => PostalCode.create(value)),
+      maybeFromNullableVO(_postal_code, (value) => PostalCode.create(value)),
       "customer_postal_code",
       errors
     );
 
     const customerCountry = extractOrPushError(
-      maybeFromNullableVO(source.customer_country, (value) => Country.create(value)),
+      maybeFromNullableVO(_country, (value) => Country.create(value)),
       "customer_country",
       errors
     );
 
-    const recipientOrError = InvoiceRecipient.create({
+    const createResult = InvoiceRecipient.create({
       name: customerName!,
       tin: customerTin!,
       street: customerStreet!,
@@ -82,16 +95,21 @@ export class InvoiceRecipientMapper {
       country: customerCountry!,
     });
 
-    return isNullishOrEmpty(recipientOrError)
-      ? Maybe.none<InvoiceRecipient>()
-      : Maybe.some(recipientOrError.data);
+    if (createResult.isFailure) {
+      return Result.fail(
+        new ValidationErrorCollection("Invoice recipient entity creation failed", [
+          { path: "recipient", message: createResult.error.message },
+        ])
+      );
+    }
+
+    return Result.ok(Maybe.some(createResult.data));
   }
 
   public mapToPersistence(
     source: InvoiceRecipient,
     params?: MapperParamsType
   ): Partial<InferCreationAttributes<CustomerInvoiceModel, {}>> {
-    1;
     const { index, sourceParent } = params as {
       index: number;
       sourceParent: CustomerInvoice;
diff --git a/modules/customer-invoices/src/api/infrastructure/mappers/taxes.mapper.ts b/modules/customer-invoices/src/api/infrastructure/mappers/taxes.mapper.ts
index 9e2dbd68..1098afd0 100644
--- a/modules/customer-invoices/src/api/infrastructure/mappers/taxes.mapper.ts
+++ b/modules/customer-invoices/src/api/infrastructure/mappers/taxes.mapper.ts
@@ -1,9 +1,104 @@
-import { MapperParamsType, Taxes } from "@erp/core/api";
+import { JsonTaxCatalogProvider } from "@erp/core";
+import {
+  MapperParamsType,
+  SequelizeMapper,
+  Tax,
+  Taxes,
+  ValidationErrorCollection,
+  ValidationErrorDetail,
+  extractOrPushError,
+} from "@erp/core/api";
+import { Result } from "@repo/rdx-utils";
 import { InferCreationAttributes } from "sequelize";
-import { CustomerInvoiceItemTaxModel, CustomerInvoiceTaxModel } from "../sequelize";
+import { CustomerInvoiceProps, InvoiceAmount } from "../../domain";
+import { InvoiceTax } from "../../domain/entities/invoice-taxes";
+import {
+  CustomerInvoiceItemTaxModel,
+  CustomerInvoiceTaxCreationAttributes,
+  CustomerInvoiceTaxModel,
+} from "../sequelize";
 
-export class TaxesMapper {
-  public mapArrayToDomain(taxes: CustomerInvoiceTaxModel[], params?: MapperParamsType) {}
+export class TaxesMapper extends SequelizeMapper<
+  CustomerInvoiceTaxModel,
+  CustomerInvoiceTaxCreationAttributes,
+  InvoiceTax
+> {
+  private _taxCatalog: JsonTaxCatalogProvider;
+
+  constructor(params: {
+    taxCatalog: JsonTaxCatalogProvider;
+  }) {
+    super();
+    const { taxCatalog } = params;
+    this._taxCatalog = taxCatalog;
+  }
+
+  public mapToDomain(
+    source: CustomerInvoiceTaxModel,
+    params?: MapperParamsType
+  ): Result<InvoiceTax, Error> {
+    const { errors, index, attributes } = params as {
+      index: number;
+      requireIncludes: boolean;
+      errors: ValidationErrorDetail[];
+      attributes: Partial<CustomerInvoiceProps>;
+    };
+
+    const tax = extractOrPushError(
+      Tax.createFromCode(source.tax_code, this._taxCatalog),
+      `taxes[${index}].tax_code`,
+      errors
+    );
+
+    const taxableAmount = extractOrPushError(
+      InvoiceAmount.create({
+        value: source.taxable_amount_value,
+        currency_code: attributes.currencyCode?.code,
+      }),
+      `taxes[${index}].taxable_amount_value`,
+      errors
+    );
+
+    if (source.taxable_amount_scale !== InvoiceAmount.DEFAULT_SCALE) {
+      errors.push({
+        path: `taxes[${index}].taxable_amount_scale`,
+        message: "Invalid taxable amount scale",
+      });
+    }
+
+    const taxesAmount = extractOrPushError(
+      InvoiceAmount.create({
+        value: source.taxes_amount_value,
+        currency_code: attributes.currencyCode?.code,
+      }),
+      `taxes[${index}].taxes_amount_value`,
+      errors
+    );
+
+    if (source.taxes_amount_scale !== InvoiceAmount.DEFAULT_SCALE) {
+      errors.push({
+        path: `taxes[${index}].taxes_amount_scale`,
+        message: "Invalid taxes amount scale",
+      });
+    }
+
+    // Creación del objeto de dominio
+    const createResult = InvoiceTax.create({
+      tax: tax!,
+      taxableAmount: taxableAmount!,
+      taxesAmount: taxesAmount!,
+    });
+
+    if (createResult.isFailure) {
+      return Result.fail(
+        new ValidationErrorCollection("Invoice taxes creation failed", [
+          { path: `taxes[${index}]`, message: createResult.error.message },
+        ])
+      );
+    }
+
+    return createResult;
+  }
 
   public mapToPersistence(
     source: Taxes,
diff --git a/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice-item-tax.model.ts b/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice-item-tax.model.ts
index 0c1efa11..bc699142 100644
--- a/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice-item-tax.model.ts
+++ b/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice-item-tax.model.ts
@@ -27,8 +27,8 @@ export class CustomerInvoiceItemTaxModel extends Model<
   declare taxable_amount_scale: number;
 
   // Total tax amount / taxes total // 21,00 €
-  declare tax_amount_value: number;
-  declare tax_amount_scale: number;
+  declare taxes_amount_value: number;
+  declare taxes_amount_scale: number;
 
   // Relaciones
   declare item: NonAttribute<CustomerInvoiceItem>;
@@ -71,18 +71,20 @@ export default (database: Sequelize) => {
         allowNull: true,
         defaultValue: null,
       },
+
       taxable_amount_scale: {
         type: new DataTypes.SMALLINT(),
         allowNull: false,
         defaultValue: 2,
       },
 
-      tax_amount_value: {
+      taxes_amount_value: {
         type: new DataTypes.BIGINT(), // importante: evita problemas de precisión con valores grandes
         allowNull: true,
         defaultValue: null,
       },
-      tax_amount_scale: {
+
+      taxes_amount_scale: {
         type: new DataTypes.SMALLINT(),
         allowNull: false,
         defaultValue: 2,
diff --git a/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice-tax.model.ts b/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice-tax.model.ts
index a8846fe3..21fd2de4 100644
--- a/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice-tax.model.ts
+++ b/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice-tax.model.ts
@@ -27,8 +27,8 @@ export class CustomerInvoiceTaxModel extends Model<
   declare taxable_amount_scale: number;
 
   // Total tax amount / taxes total // 21,00 €
-  declare tax_amount_value: number;
-  declare tax_amount_scale: number;
+  declare taxes_amount_value: number;
+  declare taxes_amount_scale: number;
 
   // Relaciones
   declare invoice: NonAttribute<CustomerInvoice>;
@@ -70,18 +70,20 @@ export default (database: Sequelize) => {
         allowNull: true,
         defaultValue: null,
       },
+
       taxable_amount_scale: {
         type: new DataTypes.SMALLINT(),
         allowNull: false,
         defaultValue: 2,
       },
 
-      tax_amount_value: {
+      taxes_amount_value: {
         type: new DataTypes.BIGINT(), // importante: evita problemas de precisión con valores grandes
         allowNull: true,
         defaultValue: null,
       },
-      tax_amount_scale: {
+
+      taxes_amount_scale: {
         type: new DataTypes.SMALLINT(),
         allowNull: false,
         defaultValue: 2,
diff --git a/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice.model.ts b/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice.model.ts
index f44b252f..00547f0a 100644
--- a/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice.model.ts
+++ b/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice.model.ts
@@ -19,7 +19,7 @@ import {
 
 export type CustomerInvoiceCreationAttributes = InferCreationAttributes<
   CustomerInvoiceModel,
-  { omit: "items" | "taxes" | "currentCustomer" }
+  { omit: "items" | "taxes" | "current_customer" }
 > & {
   items?: CustomerInvoiceItemCreationAttributes[];
   taxes?: CustomerInvoiceTaxCreationAttributes[];
@@ -81,7 +81,7 @@ export class CustomerInvoiceModel extends Model<
   // Relaciones
   declare items: NonAttribute<CustomerInvoiceItemModel[]>;
   declare taxes: NonAttribute<CustomerInvoiceTaxModel[]>;
-  declare currentCustomer: NonAttribute<CustomerModel>;
+  declare current_customer: NonAttribute<CustomerModel>;
 
   static associate(database: Sequelize) {
     const {
@@ -92,7 +92,7 @@ export class CustomerInvoiceModel extends Model<
     } = database.models;
 
     CustomerInvoiceModel.belongsTo(CustomerModel, {
-      as: "currentCustomer",
+      as: "current_customer",
       foreignKey: "customer_id",
       constraints: false,
     });
diff --git a/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice.repository.ts b/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice.repository.ts
index 70e1d437..687b0e8f 100644
--- a/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice.repository.ts
+++ b/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice.repository.ts
@@ -159,7 +159,7 @@ export class CustomerInvoiceRepository
       query.include = [
         {
           model: CustomerModel,
-          as: "currentCustomer",
+          as: "current_customer",
           required: false, // false => LEFT JOIN
         },
       ];