diff --git a/modules/core/src/api/infrastructure/documents/renderers/fastreport/fastreport-template-resolver.ts b/modules/core/src/api/infrastructure/documents/renderers/fastreport/fastreport-template-resolver.ts
index eaf84023..b57efb54 100644
--- a/modules/core/src/api/infrastructure/documents/renderers/fastreport/fastreport-template-resolver.ts
+++ b/modules/core/src/api/infrastructure/documents/renderers/fastreport/fastreport-template-resolver.ts
@@ -31,8 +31,8 @@ export class FastReportTemplateResolver {
       return this.resolveJoin([module, "templates", companySlug, languageCode]);
     }
 
-    // <root>/templates/<companySlug>/<module>/<languageCode>
-    return this.resolveJoin([companySlug, module, languageCode]);
+    // <root>/templates/<module>/<languageCode>
+    return this.resolveJoin([module, languageCode]);
   }
 
   /** Resuelve una ruta de recurso relativa al directorio de plantilla */
diff --git a/modules/core/src/api/infrastructure/documents/renderers/handlebars/handlebars-template-resolver.ts b/modules/core/src/api/infrastructure/documents/renderers/handlebars/handlebars-template-resolver.ts
new file mode 100644
index 00000000..011c820a
--- /dev/null
+++ b/modules/core/src/api/infrastructure/documents/renderers/handlebars/handlebars-template-resolver.ts
@@ -0,0 +1,97 @@
+import { existsSync, readFileSync } from "node:fs";
+
+import Handlebars from "handlebars";
+import { lookup } from "mime-types";
+
+import { RendererTemplateResolver } from "./renderer-template-resolver-SOBRA";
+
+export class HandlebarsTemplateResolver extends RendererTemplateResolver {
+  protected readonly hbs = Handlebars.create();
+  protected registered = false;
+  protected readonly assetCache = new Map<string, string>();
+
+  /**
+   * Registra el helper "asset".
+   *
+   *   - Si el fichero termina en .b64 → se asume que el contenido ya es base64
+   *   - Si no → se lee binario y se convierte a base64
+   */
+  protected registerAssetHelper(templateDir: string) {
+    // Si ya está registrado, no hacer nada
+    if (this.registered) return;
+
+    this.hbs.registerHelper("asset", (resource: string) => {
+      const assetPath = this.resolveAssetPath(templateDir, resource);
+      const cacheKey = `${assetPath}`;
+
+      // 1) Caché en memoria
+      const cached = this.assetCache.get(cacheKey);
+      if (cached) {
+        return cached;
+      }
+
+      if (!existsSync(assetPath)) {
+        throw new Error(`Asset not found: ${assetPath}`);
+      }
+
+      // 3) Modo "base64"
+      const isPreencoded = assetPath.endsWith(".b64");
+
+      let base64: string;
+      let mimeType: string;
+      let value: string;
+
+      if (isPreencoded) {
+        // Fichero ya contiene el base64 en texto plano
+        base64 = readFileSync(assetPath, "utf8").trim();
+
+        // Para el MIME usamos el nombre "original" sin .b64
+        const mimeLookupPath = assetPath.replace(/\.b64$/, "");
+        mimeType = (lookup(mimeLookupPath) || "application/octet-stream") as string;
+        value = `data:${mimeType};base64,${base64}`;
+      } else {
+        // Fichero normal
+
+        // Si es un CSS no se convierte y se incrusta
+        const isCSS = assetPath.endsWith(".css");
+        if (isCSS) {
+          const buffer = readFileSync(assetPath);
+          value = buffer.toString();
+        } else {
+          // En otro caso, se transforma a Base64
+          const buffer = readFileSync(assetPath);
+          mimeType = (lookup(assetPath) || "application/octet-stream") as string;
+          base64 = buffer.toString("base64");
+          value = `data:${mimeType};base64,${base64}`;
+        }
+      }
+
+      this.assetCache.set(cacheKey, value);
+      return value;
+    });
+
+    this.registered = true;
+  }
+
+  /** Compilación directa desde string (sin resolución de rutas) */
+  public compile(templateSource: string) {
+    return this.hbs.compile(templateSource);
+  }
+
+  /** Localiza → lee → registra helpers → compila */
+  public compileTemplate(
+    module: string,
+    companySlug: string,
+    templateName: string
+  ): Handlebars.TemplateDelegate {
+    // 1) Directorio de plantillas
+    const templateDir = this.resolveTemplateDirectory(module, companySlug);
+    const templatePath = this.resolveTemplatePath(module, companySlug, templateName); // 2) Path completo del template
+    const source = this.readTemplateFile(templatePath); // Contenido
+
+    this.registerAssetHelper(templateDir);
+
+    // 5) Compilar
+    return this.compile(source);
+  }
+}
diff --git a/modules/core/src/api/infrastructure/documents/renderers/handlebars/renderer-template-resolver-SOBRA.ts b/modules/core/src/api/infrastructure/documents/renderers/handlebars/renderer-template-resolver-SOBRA.ts
new file mode 100644
index 00000000..f8e1b4d6
--- /dev/null
+++ b/modules/core/src/api/infrastructure/documents/renderers/handlebars/renderer-template-resolver-SOBRA.ts
@@ -0,0 +1,61 @@
+import { existsSync, readFileSync } from "node:fs";
+import { join } from "node:path";
+
+import type { IRendererTemplateResolver } from "../../../application";
+
+import { FastReportTemplateNotFoundError } from "./fastreport";
+
+/**
+ * Resuelve rutas de plantillas para desarrollo y producción.
+ */
+export abstract class RendererTemplateResolver implements IRendererTemplateResolver {
+  constructor(protected readonly rootPath: string) {}
+
+  /** Une partes de ruta relativas al rootPath */
+  protected resolveJoin(parts: string[]): string {
+    return join(this.rootPath, ...parts);
+  }
+
+  /**
+   * Devuelve el directorio donde residen las plantillas de un módulo/empresa
+   * según el entorno (dev/prod).
+   */
+  protected resolveTemplateDirectory(module: string, companySlug: string): string {
+    const isDev = process.env.NODE_ENV === "development";
+
+    if (isDev) {
+      // <root>/<module>/templates/<companySlug>/
+      return this.resolveJoin([module, "templates", companySlug]);
+    }
+
+    // <root>/templates/<module>/<companySlug>/
+    //return this.resolveJoin(["templates", module, companySlug]);
+    return this.resolveJoin([module]);
+  }
+
+  /** Resuelve una ruta de recurso relativa al directorio de plantilla */
+  protected resolveAssetPath(templateDir: string, relative: string): string {
+    return join(templateDir, relative);
+  }
+
+  /**
+   * Devuelve la ruta absoluta del fichero de plantilla.
+   */
+  public resolveTemplatePath(module: string, companySlug: string, templateName: string): string {
+    const dir = this.resolveTemplateDirectory(module, companySlug);
+    const filePath = this.resolveAssetPath(dir, templateName);
+
+    if (!existsSync(filePath)) {
+      throw new FastReportTemplateNotFoundError(
+        `Template not found: module=${module} company=${companySlug} name=${templateName}`
+      );
+    }
+
+    return filePath;
+  }
+
+  /** Lee el contenido de un fichero plantilla */
+  protected readTemplateFile(templatePath: string): string {
+    return readFileSync(templatePath, "utf8");
+  }
+}
diff --git a/scripts/build-factuges.sh b/scripts/build-factuges.sh
index a6906873..64bf78f8 100755
--- a/scripts/build-factuges.sh
+++ b/scripts/build-factuges.sh
@@ -1,7 +1,7 @@
 #!/usr/bin/env bash
 set -euo pipefail
 
-SCRIPT_VERSION="1.2.8"
+SCRIPT_VERSION="1.2.9"
 
 # =====================================================
 # FACTUGES Build Script
@@ -194,6 +194,7 @@ if [[ "$MODE" == "api" || "$MODE" == "all" ]]; then
   # Recopilar plantillas
   ${SCRIPT_DIR}/build-templates.sh ${COMPANY}
   TEMPLATES_DIR="${PROJECT_DIR}/out/${COMPANY}/templates"
+  echo "📑 Plantillas ${TEMPLATES_DIR}"
 
   cd "${PROJECT_DIR}"
   echo "🐳 Construyendo imagen Docker..."
diff --git a/scripts/build-templates.sh b/scripts/build-templates.sh
index 53c4eac7..b36f4bbd 100755
--- a/scripts/build-templates.sh
+++ b/scripts/build-templates.sh
@@ -1,7 +1,7 @@
 #!/usr/bin/env bash
 set -euo pipefail
 
-SCRIPT_VERSION="0.0.2"
+SCRIPT_VERSION="0.0.3"
 
 # =====================================================
 # TEMPLATES Build Script
@@ -54,7 +54,7 @@ rm -rf "${TARGET_DIR:?}/"*
 for module in "$SOURCE_DIR"/*; do
   if [ -d "$module/templates/$COMPANY" ]; then
     module_name=$(basename "$module")
-    echo "→ Copying templates for module: $module_name"
+    echo "📑 → Copying templates for module: $module_name"
 
     mkdir -p "$TARGET_DIR/$module_name"
     cp -Rv "$module/templates/$COMPANY/." "$TARGET_DIR/$module_name/"
diff --git a/tools/fastreportcli-net-core-skia/FastReportCliGenerator/publish/linux/FastReportCliGenerator b/tools/fastreportcli-net-core-skia/FastReportCliGenerator/publish/linux/FastReportCliGenerator
index c79ce77f..aeb45cd2 100755
Binary files a/tools/fastreportcli-net-core-skia/FastReportCliGenerator/publish/linux/FastReportCliGenerator and b/tools/fastreportcli-net-core-skia/FastReportCliGenerator/publish/linux/FastReportCliGenerator differ
diff --git a/tools/fastreportcli-net-core-skia/FastReportCliGenerator/publish/windows/FastReportCliGenerator.exe b/tools/fastreportcli-net-core-skia/FastReportCliGenerator/publish/windows/FastReportCliGenerator.exe
index 2cbf7f63..80d57821 100755
Binary files a/tools/fastreportcli-net-core-skia/FastReportCliGenerator/publish/windows/FastReportCliGenerator.exe and b/tools/fastreportcli-net-core-skia/FastReportCliGenerator/publish/windows/FastReportCliGenerator.exe differ