diff --git a/modules/core/src/api/domain/index.ts b/modules/core/src/api/domain/index.ts
index 49bbc161..ba0555aa 100644
--- a/modules/core/src/api/domain/index.ts
+++ b/modules/core/src/api/domain/index.ts
@@ -1 +1,2 @@
 export * from "./errors";
+export * from "./value-objects";
diff --git a/modules/core/src/api/domain/value-objects/__tests__/tax.test.ts b/modules/core/src/api/domain/value-objects/__tests__/tax.test.ts
new file mode 100644
index 00000000..8a035121
--- /dev/null
+++ b/modules/core/src/api/domain/value-objects/__tests__/tax.test.ts
@@ -0,0 +1,296 @@
+import { Tax } from "../tax";
+
+describe("Tax Value Object", () => {
+  describe("Creación", () => {
+    test("debe crear una tasa de impuesto válida", () => {
+      const result = Tax.create({
+        value: 2100, // 21.00%
+        scale: 2,
+        name: "IVA General",
+        code: "IVA_GENERAL",
+      });
+
+      expect(result.isSuccess).toBe(true);
+      if (result.isSuccess) {
+        const tax = result.value;
+        expect(tax.value).toBe(2100);
+        expect(tax.scale).toBe(2);
+        expect(tax.name).toBe("IVA General");
+        expect(tax.code).toBe("IVA_GENERAL");
+        expect(tax.toNumber()).toBe(21.0);
+        expect(tax.toString()).toBe("21.00%");
+      }
+    });
+
+    test("debe usar escala por defecto cuando no se proporciona", () => {
+      const result = Tax.create({
+        value: 21, // 21%
+        name: "IVA General",
+        code: "IVA_GENERAL",
+      });
+
+      expect(result.isSuccess).toBe(true);
+      if (result.isSuccess) {
+        const tax = result.value;
+        expect(tax.scale).toBe(Tax.DEFAULT_SCALE);
+        expect(tax.toNumber()).toBe(21.0);
+      }
+    });
+
+    test("debe fallar con valor negativo", () => {
+      const result = Tax.create({
+        value: -100,
+        name: "IVA General",
+        code: "IVA_GENERAL",
+      });
+
+      expect(result.isFailure).toBe(true);
+      if (result.isFailure) {
+        expect(result.error.message).toContain("no puede ser negativa");
+      }
+    });
+
+    test("debe fallar con tasa mayor a 100%", () => {
+      const result = Tax.create({
+        value: 10100, // 101.00%
+        scale: 2,
+        name: "IVA General",
+        code: "IVA_GENERAL",
+      });
+
+      expect(result.isFailure).toBe(true);
+      if (result.isFailure) {
+        expect(result.error.message).toContain("no puede ser mayor a 100%");
+      }
+    });
+
+    test("debe fallar con nombre vacío", () => {
+      const result = Tax.create({
+        value: 2100,
+        name: "",
+        code: "IVA_GENERAL",
+      });
+
+      expect(result.isFailure).toBe(true);
+      if (result.isFailure) {
+        expect(result.error.message).toContain("El nombre del impuesto es obligatorio");
+      }
+    });
+
+    test("debe fallar con código vacío", () => {
+      const result = Tax.create({
+        value: 2100,
+        name: "IVA General",
+        code: "",
+      });
+
+      expect(result.isFailure).toBe(true);
+      if (result.isFailure) {
+        expect(result.error.message).toContain("El código del impuesto es obligatorio");
+      }
+    });
+
+    test("debe fallar con código con caracteres inválidos", () => {
+      const result = Tax.create({
+        value: 2100,
+        name: "IVA General",
+        code: "iva-general", // minúsculas no permitidas
+      });
+
+      expect(result.isFailure).toBe(true);
+      if (result.isFailure) {
+        expect(result.error.message).toContain("solo letras mayúsculas");
+      }
+    });
+
+    test("debe fallar con escala fuera de rango", () => {
+      const result = Tax.create({
+        value: 2100,
+        scale: 5, // Máximo permitido es 4
+        name: "IVA General",
+        code: "IVA_GENERAL",
+      });
+
+      expect(result.isFailure).toBe(true);
+      if (result.isFailure) {
+        expect(result.error.message).toContain("La escala debe estar entre");
+      }
+    });
+  });
+
+  describe("Métodos de cálculo", () => {
+    let tax: Tax;
+
+    beforeEach(() => {
+      const result = Tax.create({
+        value: 2100, // 21.00%
+        scale: 2,
+        name: "IVA General",
+        code: "IVA_GENERAL",
+      });
+      expect(result.isSuccess).toBe(true);
+      if (result.isSuccess) {
+        tax = result.value;
+      }
+    });
+
+    test("debe calcular correctamente el importe del impuesto", () => {
+      const baseAmount = 1000;
+      const taxAmount = tax.calculateAmount(baseAmount);
+      expect(taxAmount).toBe(210); // 21% de 1000
+    });
+
+    test("debe calcular correctamente con decimales", () => {
+      const baseAmount = 123.45;
+      const taxAmount = tax.calculateAmount(baseAmount);
+      expect(taxAmount).toBeCloseTo(25.9245, 4); // 21% de 123.45
+    });
+  });
+
+  describe("Métodos de comparación", () => {
+    let tax1: Tax;
+    let tax2: Tax;
+    let tax3: Tax;
+
+    beforeEach(() => {
+      const result1 = Tax.create({
+        value: 2100, // 21.00%
+        scale: 2,
+        name: "IVA General",
+        code: "IVA_GENERAL",
+      });
+      const result2 = Tax.create({
+        value: 1000, // 10.00%
+        scale: 2,
+        name: "IVA Reducido",
+        code: "IVA_REDUCIDO",
+      });
+      const result3 = Tax.create({
+        value: 2100, // 21.00%
+        scale: 2,
+        name: "IVA General",
+        code: "IVA_GENERAL",
+      });
+
+      expect(result1.isSuccess && result2.isSuccess && result3.isSuccess).toBe(true);
+      if (result1.isSuccess && result2.isSuccess && result3.isSuccess) {
+        tax1 = result1.value;
+        tax2 = result2.value;
+        tax3 = result3.value;
+      }
+    });
+
+    test("debe considerar dos tasas con los mismos valores como iguales", () => {
+      expect(tax1.equalsTo(tax3)).toBe(true);
+    });
+
+    test("debe considerar dos tasas con valores diferentes como distintas", () => {
+      expect(tax1.equalsTo(tax2)).toBe(false);
+    });
+
+    test("debe comparar correctamente tasas mayores", () => {
+      expect(tax1.greaterThan(tax2)).toBe(true);
+      expect(tax2.greaterThan(tax1)).toBe(false);
+    });
+
+    test("debe comparar correctamente tasas menores", () => {
+      expect(tax2.lessThan(tax1)).toBe(true);
+      expect(tax1.lessThan(tax2)).toBe(false);
+    });
+  });
+
+  describe("Métodos de verificación", () => {
+    test("debe identificar correctamente una tasa cero", () => {
+      const result = Tax.create({
+        value: 0,
+        name: "Sin IVA",
+        code: "SIN_IVA",
+      });
+
+      expect(result.isSuccess).toBe(true);
+      if (result.isSuccess) {
+        const tax = result.value;
+        expect(tax.isZero()).toBe(true);
+        expect(tax.isPositive()).toBe(false);
+      }
+    });
+
+    test("debe identificar correctamente una tasa positiva", () => {
+      const result = Tax.create({
+        value: 2100,
+        name: "IVA General",
+        code: "IVA_GENERAL",
+      });
+
+      expect(result.isSuccess).toBe(true);
+      if (result.isSuccess) {
+        const tax = result.value;
+        expect(tax.isZero()).toBe(false);
+        expect(tax.isPositive()).toBe(true);
+      }
+    });
+  });
+
+  describe("Representación", () => {
+    test("debe devolver la representación JSON correcta", () => {
+      const result = Tax.create({
+        value: 2100,
+        scale: 2,
+        name: "IVA General",
+        code: "IVA_GENERAL",
+      });
+
+      expect(result.isSuccess).toBe(true);
+      if (result.isSuccess) {
+        const tax = result.value;
+        const json = tax.toJSON();
+        
+        expect(json).toEqual({
+          value: 2100,
+          scale: 2,
+          name: "IVA General",
+          code: "IVA_GENERAL",
+          percentage: 21.0,
+          formatted: "21.00%",
+        });
+      }
+    });
+
+    test("debe formatear correctamente diferentes escalas", () => {
+      const result = Tax.create({
+        value: 21000, // 21.000%
+        scale: 3,
+        name: "IVA General",
+        code: "IVA_GENERAL",
+      });
+
+      expect(result.isSuccess).toBe(true);
+      if (result.isSuccess) {
+        const tax = result.value;
+        expect(tax.toString()).toBe("21.000%");
+        expect(tax.toNumber()).toBe(21.0);
+      }
+    });
+  });
+
+  describe("Inmutabilidad", () => {
+    test("debe ser inmutable", () => {
+      const result = Tax.create({
+        value: 2100,
+        name: "IVA General",
+        code: "IVA_GENERAL",
+      });
+
+      expect(result.isSuccess).toBe(true);
+      if (result.isSuccess) {
+        const tax = result.value;
+        const props = tax.getProps();
+        
+        // Intentar modificar las propiedades debe fallar
+        expect(() => {
+          (props as any).value = 3000;
+        }).toThrow();
+      }
+    });
+  });
+});
diff --git a/modules/core/src/api/domain/value-objects/index.ts b/modules/core/src/api/domain/value-objects/index.ts
new file mode 100644
index 00000000..41ca139d
--- /dev/null
+++ b/modules/core/src/api/domain/value-objects/index.ts
@@ -0,0 +1,2 @@
+export * from "./tax";
+export * from "./taxes";
diff --git a/modules/core/src/api/domain/value-objects/tax.ts b/modules/core/src/api/domain/value-objects/tax.ts
new file mode 100644
index 00000000..938e95f8
--- /dev/null
+++ b/modules/core/src/api/domain/value-objects/tax.ts
@@ -0,0 +1,162 @@
+import { TaxCatalogProvider } from "@erp/core";
+import { ValueObject } from "@repo/rdx-ddd";
+import { Result } from "@repo/rdx-utils";
+import * as z from "zod/v4";
+
+const DEFAULT_SCALE = 2;
+const DEFAULT_MIN_VALUE = 0;
+const DEFAULT_MAX_VALUE = 100;
+
+const DEFAULT_MIN_SCALE = 0;
+const DEFAULT_MAX_SCALE = 4;
+
+export interface TaxProps {
+  value: number;
+  scale: number;
+  name: string;
+  code: string;
+}
+
+export class Tax extends ValueObject<TaxProps> {
+  static DEFAULT_SCALE = DEFAULT_SCALE;
+  static MIN_VALUE = DEFAULT_MIN_VALUE;
+  static MAX_VALUE = DEFAULT_MAX_VALUE;
+  static MIN_SCALE = DEFAULT_MIN_SCALE;
+  static MAX_SCALE = DEFAULT_MAX_SCALE;
+
+  private static CODE_REGEX = /^[a-z0-9_:-]+$/;
+
+  protected static validate(values: TaxProps) {
+    const schema = z.object({
+      value: z
+        .number()
+        .int()
+        .min(Tax.MIN_VALUE, "La tasa de impuesto no puede ser negativa.")
+        .max(Tax.MAX_VALUE * 10 ** Tax.MAX_SCALE, "La tasa de impuesto es demasiado alta."),
+      scale: z
+        .number()
+        .int()
+        .min(Tax.MIN_SCALE)
+        .max(Tax.MAX_SCALE, `La escala debe estar entre ${Tax.MIN_SCALE} y ${Tax.MAX_SCALE}.`),
+      name: z
+        .string()
+        .min(1, "El nombre del impuesto es obligatorio.")
+        .max(100, "El nombre del impuesto no puede exceder 100 caracteres."),
+      code: z
+        .string()
+        .min(1, "El código del impuesto es obligatorio.")
+        .max(40, "El código del impuesto no puede exceder 40 caracteres.")
+        .regex(Tax.CODE_REGEX, "El código contiene caracteres no permitidos."),
+    });
+
+    return schema.safeParse(values);
+  }
+
+  static create(props: TaxProps): Result<Tax> {
+    const { value, scale = Tax.DEFAULT_SCALE, name, code } = props;
+
+    const validationResult = Tax.validate({ value, scale, name, code });
+    if (!validationResult.success) {
+      return Result.fail(new Error(validationResult.error.issues.map((e) => e.message).join(", ")));
+    }
+
+    const realValue = value / 10 ** scale;
+    if (realValue > Tax.MAX_VALUE) {
+      return Result.fail(new Error("La tasa de impuesto no puede ser mayor a 100%."));
+    }
+
+    return Result.ok(new Tax({ value, scale, name, code }));
+  }
+
+  /**
+   * Crea un Tax usando solo el 'code', resolviendo el resto de datos desde el catálogo.
+   * @param code Código del impuesto (p.ej. "iva_21")
+   * @param provider Proveedor del catálogo de impuestos
+   */
+  static createFromCode(code: string, provider: TaxCatalogProvider): Result<Tax, Error> {
+    const normalized = (code ?? "").trim().toLowerCase();
+    if (!normalized || !Tax.CODE_REGEX.test(normalized)) {
+      return Result.fail(new Error(`Código de impuesto inválido: "${code}"`));
+    }
+
+    const maybeItem = provider.findByCode(normalized);
+    if (maybeItem.isNone()) {
+      return Result.fail(
+        new Error(`Código de impuesto no encontrado en el catálogo: "${normalized}"`)
+      );
+    }
+
+    const item = maybeItem.unwrap()!;
+    // Delegamos en create para reusar validación y límites
+    return Tax.create({
+      value: item.value,
+      scale: item.scale ?? Tax.DEFAULT_SCALE,
+      name: item.name,
+      code: item.code, // guardamos el code tal cual viene del catálogo
+    });
+  }
+
+  get value(): number {
+    return this.props.value;
+  }
+  get scale(): number {
+    return this.props.scale;
+  }
+  get name(): string {
+    return this.props.name;
+  }
+  get code(): string {
+    return this.props.code;
+  }
+
+  getProps(): TaxProps {
+    return this.props;
+  }
+
+  toPrimitive() {
+    return this.getProps();
+  }
+
+  /** Devuelve el valor real de la tasa como número decimal (ej: 21.00) */
+  toNumber(): number {
+    return this.value / 10 ** this.scale;
+  }
+
+  /** Devuelve la tasa formateada como porcentaje (ej: "21.00%") */
+  toString(): string {
+    return `${this.toNumber().toFixed(this.scale)}%`;
+  }
+
+  /** Calcula el importe del impuesto sobre una base imponible */
+  calculateAmount(baseAmount: number): number {
+    return (baseAmount * this.toNumber()) / 100;
+  }
+
+  isZero(): boolean {
+    return this.toNumber() === 0;
+  }
+  isPositive(): boolean {
+    return this.toNumber() > 0;
+  }
+
+  equalsTo(other: Tax): boolean {
+    return this.equals(other);
+  }
+  greaterThan(other: Tax): boolean {
+    return this.toNumber() > other.toNumber();
+  }
+  lessThan(other: Tax): boolean {
+    return this.toNumber() < other.toNumber();
+  }
+
+  toJSON() {
+    return {
+      value: this.value,
+      scale: this.scale,
+      name: this.name,
+      code: this.code,
+      percentage: this.toNumber(),
+      formatted: this.toString(),
+    };
+  }
+}
diff --git a/modules/core/src/api/domain/value-objects/taxes.ts b/modules/core/src/api/domain/value-objects/taxes.ts
new file mode 100644
index 00000000..721aeaa7
--- /dev/null
+++ b/modules/core/src/api/domain/value-objects/taxes.ts
@@ -0,0 +1,17 @@
+import { Collection } from "@repo/rdx-utils";
+import { Tax } from "./tax";
+
+export interface TaxesProps {
+  items?: Tax[];
+}
+
+export class Taxes extends Collection<Tax> {
+  constructor(props: TaxesProps) {
+    const { items } = props;
+    super(items);
+  }
+
+  public static create(props: TaxesProps): Taxes {
+    return new Taxes(props);
+  }
+}
diff --git a/modules/core/src/common/catalogs/index.ts b/modules/core/src/common/catalogs/index.ts
new file mode 100644
index 00000000..eb90d3fa
--- /dev/null
+++ b/modules/core/src/common/catalogs/index.ts
@@ -0,0 +1 @@
+export * from "./taxes";
diff --git a/modules/core/src/common/catalogs/taxes/index.ts b/modules/core/src/common/catalogs/taxes/index.ts
new file mode 100644
index 00000000..9b0eefda
--- /dev/null
+++ b/modules/core/src/common/catalogs/taxes/index.ts
@@ -0,0 +1,3 @@
+export * from "./spain-tax-catalog-provider";
+export * from "./tax-catalog-provider";
+export * from "./tax-catalog-types";
diff --git a/modules/core/src/common/catalogs/taxes/json-tax-catalog-provider.ts b/modules/core/src/common/catalogs/taxes/json-tax-catalog-provider.ts
new file mode 100644
index 00000000..e7a18311
--- /dev/null
+++ b/modules/core/src/common/catalogs/taxes/json-tax-catalog-provider.ts
@@ -0,0 +1,45 @@
+// --- Adaptador que carga el catálogo JSON en memoria e indexa por code ---
+
+import { Maybe } from "@repo/rdx-utils";
+import { TaxCatalogProvider } from "./tax-catalog-provider";
+import { TaxCatalogType, TaxItemType } from "./tax-catalog-types";
+
+// Si quieres habilitar la carga desde fichero en Node:
+// import * as fs from "node:fs";
+// import * as path from "node:path";
+
+export class JsonTaxCatalogProvider implements TaxCatalogProvider {
+  // Índice por código normalizado
+  private readonly index: Map<string, TaxItemType>;
+
+  /**
+   * @param catalog Catálogo ya parseado (p.ej. import JSON o fetch)
+   */
+  constructor(catalog: TaxCatalogType) {
+    this.index = new Map<string, TaxItemType>();
+    // Normalizamos códigos a minúsculas y sin espacios
+    for (const item of catalog) {
+      const normalized = JsonTaxCatalogProvider.normalizeCode(item.code);
+      // En caso de duplicados, el último gana (o lanza error si prefieres)
+      this.index.set(normalized, item);
+    }
+  }
+
+  static normalizeCode(code: string): string {
+    return (code ?? "").trim().toLowerCase();
+  }
+
+  findByCode(code: string): Maybe<TaxItemType> {
+    const normalized = JsonTaxCatalogProvider.normalizeCode(code);
+    const found = this.index.get(normalized);
+    return found ? Maybe.some(found) : Maybe.none<TaxItemType>();
+  }
+
+  // Opcional: carga desde fichero JSON en Node (descomenta si lo necesitas)
+  // static fromJsonFile(filePath: string): JsonTaxCatalogProvider {
+  //   const full = path.resolve(filePath);
+  //   const raw = fs.readFileSync(full, "utf-8");
+  //   const data = JSON.parse(raw) as TaxCatalogDto;
+  //   return new JsonTaxCatalogProvider(data);
+  // }
+}
diff --git a/modules/core/src/common/catalogs/taxes/spain-tax-catalog-provider.ts b/modules/core/src/common/catalogs/taxes/spain-tax-catalog-provider.ts
new file mode 100644
index 00000000..182d5558
--- /dev/null
+++ b/modules/core/src/common/catalogs/taxes/spain-tax-catalog-provider.ts
@@ -0,0 +1,4 @@
+import { JsonTaxCatalogProvider } from "./json-tax-catalog-provider";
+import spainTaxCatalog from "./spain-tax-catalog.json";
+
+export const spainTaxCatalogProvider = new JsonTaxCatalogProvider(spainTaxCatalog);
diff --git a/modules/core/src/common/catalogs/taxes/spain-tax-catalog.json b/modules/core/src/common/catalogs/taxes/spain-tax-catalog.json
new file mode 100644
index 00000000..15e575cf
--- /dev/null
+++ b/modules/core/src/common/catalogs/taxes/spain-tax-catalog.json
@@ -0,0 +1,357 @@
+[
+  {
+    "name": "IVA 21%",
+    "code": "iva_21",
+    "value": 2100,
+    "scale": 2,
+    "group": "IVA",
+    "description": "IVA general. Tipo estándar nacional.",
+    "aeat_code": "01"
+  },
+  {
+    "name": "IVA 10%",
+    "code": "iva_10",
+    "value": 1000,
+    "scale": 2,
+    "group": "IVA",
+    "description": "IVA reducido para bienes y servicios específicos.",
+    "aeat_code": "03"
+  },
+  {
+    "name": "IVA 7,5%",
+    "code": "iva_7_5",
+    "value": 750,
+    "scale": 2,
+    "group": "IVA",
+    "description": "Tipo especial de IVA.",
+    "aeat_code": null
+  },
+  {
+    "name": "IVA 5%",
+    "code": "iva_5",
+    "value": 500,
+    "scale": 2,
+    "group": "IVA",
+    "description": "Tipo reducido especial.",
+    "aeat_code": null
+  },
+  {
+    "name": "IVA 4%",
+    "code": "iva_4",
+    "value": 400,
+    "scale": 2,
+    "group": "IVA",
+    "description": "IVA superreducido para bienes de primera necesidad.",
+    "aeat_code": "02"
+  },
+  {
+    "name": "IVA 2%",
+    "code": "iva_2",
+    "value": 200,
+    "scale": 2,
+    "group": "IVA",
+    "description": "Tipo especial de IVA.",
+    "aeat_code": null
+  },
+  {
+    "name": "IVA 0%",
+    "code": "iva_0",
+    "value": 0,
+    "scale": 2,
+    "group": "IVA",
+    "description": "Operaciones sujetas pero tipo cero.",
+    "aeat_code": "05"
+  },
+  {
+    "name": "Exenta",
+    "code": "iva_exenta",
+    "value": 0,
+    "scale": 2,
+    "group": "IVA",
+    "description": "Operación exenta de IVA.",
+    "aeat_code": "04"
+  },
+  {
+    "name": "No sujeto",
+    "code": "iva_no_sujeto",
+    "value": 0,
+    "scale": 2,
+    "group": "IVA",
+    "description": "Operación no sujeta a IVA.",
+    "aeat_code": "06"
+  },
+  {
+    "name": "IVA Intracomunitario Bienes",
+    "code": "iva_intracomunitario_bienes",
+    "value": 0,
+    "scale": 2,
+    "group": "IVA",
+    "description": "Entrega intracomunitaria de bienes, exenta de IVA.",
+    "aeat_code": "E5"
+  },
+  {
+    "name": "IVA Intracomunitario Servicio",
+    "code": "iva_intracomunitario_servicio",
+    "value": 0,
+    "scale": 2,
+    "group": "IVA",
+    "description": "Prestación intracomunitaria de servicios, exenta.",
+    "aeat_code": "E6"
+  },
+  {
+    "name": "Exportación",
+    "code": "iva_exportacion",
+    "value": 0,
+    "scale": 2,
+    "group": "IVA",
+    "description": "Exportaciones exentas de IVA.",
+    "aeat_code": "E2"
+  },
+  {
+    "name": "Inv. Suj. Pasivo",
+    "code": "iva_inversion_sujeto_pasivo",
+    "value": 0,
+    "scale": 2,
+    "group": "IVA",
+    "description": "Inversión del sujeto pasivo.",
+    "aeat_code": "09"
+  },
+
+  {
+    "name": "Retención 35%",
+    "code": "retencion_35",
+    "value": 3500,
+    "scale": 2,
+    "group": "Retención",
+    "description": "Retención profesional o fiscal tipo máximo.",
+    "aeat_code": null
+  },
+  {
+    "name": "Retención 19%",
+    "code": "retencion_19",
+    "value": 1900,
+    "scale": 2,
+    "group": "Retención",
+    "description": "Retención IRPF general.",
+    "aeat_code": "R1"
+  },
+  {
+    "name": "Retención 15%",
+    "code": "retencion_15",
+    "value": 1500,
+    "scale": 2,
+    "group": "Retención",
+    "description": "Retención para autónomos y profesionales.",
+    "aeat_code": "R2"
+  },
+  {
+    "name": "Retención 7%",
+    "code": "retencion_7",
+    "value": 700,
+    "scale": 2,
+    "group": "Retención",
+    "description": "Retención para nuevos autónomos.",
+    "aeat_code": null
+  },
+  {
+    "name": "Retención 2%",
+    "code": "retencion_2",
+    "value": 200,
+    "scale": 2,
+    "group": "Retención",
+    "description": "Retención sobre arrendamientos de inmuebles urbanos.",
+    "aeat_code": "R3"
+  },
+
+  {
+    "name": "REC 5,2%",
+    "code": "rec_5_2",
+    "value": 520,
+    "scale": 2,
+    "group": "Recargo de equivalencia",
+    "description": "Recargo general para IVA 21%.",
+    "aeat_code": "51"
+  },
+  {
+    "name": "REC 1,75%",
+    "code": "rec_1_75",
+    "value": 175,
+    "scale": 2,
+    "group": "Recargo de equivalencia",
+    "description": "Recargo para IVA 10%.",
+    "aeat_code": "52"
+  },
+  {
+    "name": "REC 1,4%",
+    "code": "rec_1_4",
+    "value": 140,
+    "scale": 2,
+    "group": "Recargo de equivalencia",
+    "description": "Recargo para IVA 5%.",
+    "aeat_code": null
+  },
+  {
+    "name": "REC 1%",
+    "code": "rec_1",
+    "value": 100,
+    "scale": 2,
+    "group": "Recargo de equivalencia",
+    "description": "Recargo especial.",
+    "aeat_code": null
+  },
+  {
+    "name": "REC 0,62%",
+    "code": "rec_0_62",
+    "value": 62,
+    "scale": 2,
+    "group": "Recargo de equivalencia",
+    "description": "Recargo para IVA reducido especial.",
+    "aeat_code": null
+  },
+  {
+    "name": "REC 0,5%",
+    "code": "rec_0_5",
+    "value": 50,
+    "scale": 2,
+    "group": "Recargo de equivalencia",
+    "description": "Recargo especial.",
+    "aeat_code": null
+  },
+  {
+    "name": "REC 0,26%",
+    "code": "rec_0_26",
+    "value": 26,
+    "scale": 2,
+    "group": "Recargo de equivalencia",
+    "description": "Recargo mínimo.",
+    "aeat_code": null
+  },
+  {
+    "name": "REC 0%",
+    "code": "rec_0",
+    "value": 0,
+    "scale": 2,
+    "group": "Recargo de equivalencia",
+    "description": "Sin recargo.",
+    "aeat_code": null
+  },
+
+  {
+    "name": "IGIC 7%",
+    "code": "igic_7",
+    "value": 700,
+    "scale": 2,
+    "group": "IGIC",
+    "description": "Tipo general IGIC Canarias.",
+    "aeat_code": "10"
+  },
+  {
+    "name": "IGIC 3%",
+    "code": "igic_3",
+    "value": 300,
+    "scale": 2,
+    "group": "IGIC",
+    "description": "Tipo reducido IGIC Canarias.",
+    "aeat_code": "11"
+  },
+  {
+    "name": "IGIC 0%",
+    "code": "igic_0",
+    "value": 0,
+    "scale": 2,
+    "group": "IGIC",
+    "description": "Operación exenta IGIC.",
+    "aeat_code": "12"
+  },
+  {
+    "name": "IGIC 9,5%",
+    "code": "igic_9_5",
+    "value": 950,
+    "scale": 2,
+    "group": "IGIC",
+    "description": "Tipo incrementado IGIC.",
+    "aeat_code": "13"
+  },
+  {
+    "name": "IGIC 13,5%",
+    "code": "igic_13_5",
+    "value": 1350,
+    "scale": 2,
+    "group": "IGIC",
+    "description": "Tipo incrementado especial IGIC.",
+    "aeat_code": "14"
+  },
+  {
+    "name": "IGIC 20%",
+    "code": "igic_20",
+    "value": 2000,
+    "scale": 2,
+    "group": "IGIC",
+    "description": "Tipo incrementado IGIC.",
+    "aeat_code": "15"
+  },
+  {
+    "name": "IGIC 1%",
+    "code": "igic_1",
+    "value": 100,
+    "scale": 2,
+    "group": "IGIC",
+    "description": "Tipo reducido IGIC.",
+    "aeat_code": "16"
+  },
+  {
+    "name": "IGIC 2,75%",
+    "code": "igic_2_75",
+    "value": 275,
+    "scale": 2,
+    "group": "IGIC",
+    "description": "Tipo especial IGIC.",
+    "aeat_code": null
+  },
+  {
+    "name": "IGIC Exento",
+    "code": "igic_exento",
+    "value": 0,
+    "scale": 2,
+    "group": "IGIC",
+    "description": "Operación exenta de IGIC.",
+    "aeat_code": "12"
+  },
+
+  {
+    "name": "IPSI 10%",
+    "code": "ipsi_10",
+    "value": 1000,
+    "scale": 2,
+    "group": "IPSI",
+    "description": "Tipo general IPSI Ceuta/Melilla.",
+    "aeat_code": null
+  },
+  {
+    "name": "IPSI 4%",
+    "code": "ipsi_4",
+    "value": 400,
+    "scale": 2,
+    "group": "IPSI",
+    "description": "Tipo reducido IPSI.",
+    "aeat_code": null
+  },
+  {
+    "name": "IPSI 0,5%",
+    "code": "ipsi_0_5",
+    "value": 50,
+    "scale": 2,
+    "group": "IPSI",
+    "description": "Tipo superreducido IPSI.",
+    "aeat_code": null
+  },
+  {
+    "name": "IPSI Exento",
+    "code": "ipsi_exento",
+    "value": 0,
+    "scale": 2,
+    "group": "IPSI",
+    "description": "Operación exenta de IPSI.",
+    "aeat_code": null
+  }
+]
diff --git a/modules/core/src/common/catalogs/taxes/tax-catalog-provider.ts b/modules/core/src/common/catalogs/taxes/tax-catalog-provider.ts
new file mode 100644
index 00000000..dc19f987
--- /dev/null
+++ b/modules/core/src/common/catalogs/taxes/tax-catalog-provider.ts
@@ -0,0 +1,12 @@
+// --- Puerto (interfaz) para resolver tasas desde un catálogo ---
+
+import { Maybe } from "@repo/rdx-utils"; // Usa tu implementación real de Maybe
+import { TaxItemType } from "./tax-catalog-types";
+
+export interface TaxCatalogProvider {
+  /**
+   * Busca un item del catálogo por su código.
+   * Debe considerar normalización del 'code' según las reglas del catálogo.
+   */
+  findByCode(code: string): Maybe<TaxItemType>;
+}
diff --git a/modules/core/src/common/catalogs/taxes/tax-catalog-types.ts b/modules/core/src/common/catalogs/taxes/tax-catalog-types.ts
new file mode 100644
index 00000000..4686f00a
--- /dev/null
+++ b/modules/core/src/common/catalogs/taxes/tax-catalog-types.ts
@@ -0,0 +1,13 @@
+// --- DTOs del catálogo (comparten contrato entre frontend/backend) ---
+
+export type TaxItemType = {
+  name: string; // p.ej. "IVA 21%"
+  code: string; // p.ej. "iva_21"
+  value: number; // porcentaje * 10^scale (21% => 2100)
+  scale: number; // decimales de 'value' (normalmente 2)
+  group: string; // p.ej. "IVA", "IGIC", "IPSI", "Retención"
+  description?: string; // opcional
+  aeat_code?: string | null; // opcional
+};
+
+export type TaxCatalogType = TaxItemType[];
diff --git a/modules/core/src/common/index.ts b/modules/core/src/common/index.ts
index bd3e74b5..6851e148 100644
--- a/modules/core/src/common/index.ts
+++ b/modules/core/src/common/index.ts
@@ -1,3 +1,4 @@
+export * from "./catalogs";
 export * from "./dto";
 export * from "./schemas";
 export * from "./types";
diff --git a/modules/customer-invoices/src/api/application/create-customer-invoice/map-dto-to-create-customer-invoice-props.ts b/modules/customer-invoices/src/api/application/create-customer-invoice/map-dto-to-create-customer-invoice-props.ts
index fb93a593..3f32b5ed 100644
--- a/modules/customer-invoices/src/api/application/create-customer-invoice/map-dto-to-create-customer-invoice-props.ts
+++ b/modules/customer-invoices/src/api/application/create-customer-invoice/map-dto-to-create-customer-invoice-props.ts
@@ -1,5 +1,8 @@
+import { spainTaxCatalogProvider } from "@erp/core";
 import {
   DomainError,
+  Tax,
+  Taxes,
   ValidationErrorCollection,
   ValidationErrorDetail,
   extractOrPushError,
@@ -14,17 +17,22 @@ import {
   maybeFromNullableVO,
 } from "@repo/rdx-ddd";
 import { Result } from "@repo/rdx-utils";
-import { CreateCustomerInvoiceRequestDTO } from "../../../common/dto";
 import {
+  CreateCustomerInvoiceItemRequestDTO,
+  CreateCustomerInvoiceRequestDTO,
+} from "../../../common/dto";
+import {
+  CustomerInvoiceItem,
   CustomerInvoiceItemDescription,
   CustomerInvoiceItemProps,
-  CustomerInvoiceItemQuantity,
+  CustomerInvoiceItems,
   CustomerInvoiceNumber,
   CustomerInvoiceProps,
   CustomerInvoiceSerie,
   CustomerInvoiceStatus,
   ItemAmount,
   ItemDiscount,
+  ItemQuantity,
 } from "../../domain";
 
 /**
@@ -96,7 +104,7 @@ export function mapDTOToCreateCustomerInvoiceProps(dto: CreateCustomerInvoiceReq
       errors
     );
 
-    const items = mapDTOToCreateCustomerInvoiceItemsProps(dto, errors);
+    const items = _mapDTOtoInvoiceItems(dto.items, languageCode!, currencyCode!, errors);
 
     if (errors.length > 0) {
       return Result.fail(
@@ -120,6 +128,9 @@ export function mapDTOToCreateCustomerInvoiceProps(dto: CreateCustomerInvoiceReq
       currencyCode: currencyCode!,
 
       discountPercentage: discountPercentage!,
+
+      taxes: Taxes.create({ items: [] }),
+      items: items,
     };
 
     return Result.ok({ id: customerId!, props: invoiceProps });
@@ -128,25 +139,19 @@ export function mapDTOToCreateCustomerInvoiceProps(dto: CreateCustomerInvoiceReq
   }
 }
 
-function mapDTOToCreateCustomerInvoiceItemsProps(
-  dto: CreateCustomerInvoiceRequestDTO,
+function _mapDTOtoInvoiceItems(
+  items: CreateCustomerInvoiceItemRequestDTO[],
+  languageCode: LanguageCode,
+  currencyCode: CurrencyCode,
   errors: ValidationErrorDetail[]
-): CustomerInvoiceItemProps[] | undefined {
-  const items: CustomerInvoiceItemProps[] = [];
+) {
+  const invoiceItems = CustomerInvoiceItems.create({
+    currencyCode,
+    languageCode,
+    items: [],
+  });
 
-  const languageCode = extractOrPushError(
-    LanguageCode.create(dto.language_code),
-    "language_code",
-    errors
-  );
-
-  const currencyCode = extractOrPushError(
-    CurrencyCode.create(dto.currency_code),
-    "currency_code",
-    errors
-  );
-
-  dto.items.forEach((item, index) => {
+  items.forEach((item, index) => {
     const description = extractOrPushError(
       maybeFromNullableVO(item.description, (value) =>
         CustomerInvoiceItemDescription.create(value)
@@ -156,7 +161,7 @@ function mapDTOToCreateCustomerInvoiceItemsProps(
     );
 
     const quantity = extractOrPushError(
-      maybeFromNullableVO(item.quantity, (value) => CustomerInvoiceItemQuantity.create(value)),
+      maybeFromNullableVO(item.quantity, (value) => ItemQuantity.create(value)),
       "quantity",
       errors
     );
@@ -173,16 +178,48 @@ function mapDTOToCreateCustomerInvoiceItemsProps(
       errors
     );
 
-    items.push({
+    const taxes = _mapDTOtoTaxes(item, index, errors);
+
+    const itemProps: CustomerInvoiceItemProps = {
       currencyCode: currencyCode!,
       languageCode: languageCode!,
-
       description: description!,
       quantity: quantity!,
       unitAmount: unitAmount!,
       discountPercentage: discountPercentage!,
-    });
-  });
+      taxes,
+    };
 
-  return items;
+    const itemResult = CustomerInvoiceItem.create(itemProps);
+    if (itemResult.isSuccess) {
+      invoiceItems.add(itemResult.data);
+    } else {
+      errors.push({
+        path: `items[${index}]`,
+        message: itemResult.error.message,
+      });
+    }
+  });
+  return invoiceItems;
+}
+
+function _mapDTOtoTaxes(
+  item: CreateCustomerInvoiceItemRequestDTO,
+  itemIndex: number,
+  errors: ValidationErrorDetail[]
+) {
+  const taxes = Taxes.create({ items: [] });
+
+  item.taxes.split(",").every((tax_code, taxIndex) => {
+    const taxResult = Tax.createFromCode(tax_code, spainTaxCatalogProvider);
+    if (taxResult.isSuccess) {
+      taxes.add(taxResult.data);
+    } else {
+      errors.push({
+        path: `items[${itemIndex}].taxes[${taxIndex}]`,
+        message: taxResult.error.message,
+      });
+    }
+  });
+  return taxes;
 }
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 8f1dc518..fa2234a3 100644
--- a/modules/customer-invoices/src/api/domain/aggregates/customer-invoice.ts
+++ b/modules/customer-invoices/src/api/domain/aggregates/customer-invoice.ts
@@ -1,3 +1,4 @@
+import { Taxes } from "@erp/core/api";
 import {
   AggregateRoot,
   CurrencyCode,
@@ -47,8 +48,7 @@ export interface CustomerInvoiceProps {
   discountPercentage: Percentage;
   //discountAmount: MoneyValue;
 
-  //taxableAmount: MoneyValue;
-  //taxAmount: MoneyValue;
+  taxes: Taxes;
 
   //totalAmount: MoneyValue;
 
@@ -60,7 +60,6 @@ export type CustomerInvoicePatchProps = Partial<Omit<CustomerInvoiceProps, "comp
 
 export class CustomerInvoice extends AggregateRoot<CustomerInvoiceProps> {
   private _items!: CustomerInvoiceItems;
-  //protected _status: CustomerInvoiceStatus;
 
   protected constructor(props: CustomerInvoiceProps, id?: UniqueID) {
     super(props, id);
diff --git a/modules/customer-invoices/src/api/domain/entities/customer-invoice-items/customer-invoice-item.ts b/modules/customer-invoices/src/api/domain/entities/customer-invoice-items/customer-invoice-item.ts
index 0515b83c..d7eef312 100644
--- a/modules/customer-invoices/src/api/domain/entities/customer-invoice-items/customer-invoice-item.ts
+++ b/modules/customer-invoices/src/api/domain/entities/customer-invoice-items/customer-invoice-item.ts
@@ -4,6 +4,7 @@ import {
   LanguageCode,
   MoneyValue,
   Percentage,
+  Taxes,
   UniqueID,
 } from "@repo/rdx-ddd";
 import { Maybe, Result } from "@repo/rdx-utils";
@@ -20,6 +21,8 @@ export interface CustomerInvoiceItemProps {
   unitAmount: Maybe<ItemAmount>; // Precio unitario en la moneda de la factura
   discountPercentage: Maybe<ItemDiscount>; // % descuento
 
+  taxes: Taxes;
+
   languageCode: LanguageCode;
   currencyCode: CurrencyCode;
 }
diff --git a/modules/customer-invoices/src/api/domain/entities/customer-invoice-items/customer-invoice-items.ts b/modules/customer-invoices/src/api/domain/entities/customer-invoice-items/customer-invoice-items.ts
index 911cbaf9..59e35e56 100644
--- a/modules/customer-invoices/src/api/domain/entities/customer-invoice-items/customer-invoice-items.ts
+++ b/modules/customer-invoices/src/api/domain/entities/customer-invoice-items/customer-invoice-items.ts
@@ -13,7 +13,7 @@ export class CustomerInvoiceItems extends Collection<CustomerInvoiceItem> {
   private _currencyCode!: CurrencyCode;
 
   constructor(props: CustomerInvoiceItemsProps) {
-    const { items, languageCode, currencyCode } = props;
+    const { items = [], languageCode, currencyCode } = props;
     super(items);
     this._languageCode = languageCode;
     this._currencyCode = currencyCode;
@@ -22,4 +22,15 @@ export class CustomerInvoiceItems extends Collection<CustomerInvoiceItem> {
   public static create(props: CustomerInvoiceItemsProps): CustomerInvoiceItems {
     return new CustomerInvoiceItems(props);
   }
+
+  add(item: CustomerInvoiceItem): boolean {
+    // Antes de añadir un nuevo item, debo comprobar que el item a añadir
+    // tiene el mismo "currencyCode" y "languageCode" que la colección de items.
+    if (!this._languageCode.equals(item.languageCode) || !this._currencyCode.equals(item.currencyCode)) {
+      return false;
+      
+    }
+    return super.add(item)
+  }
+
 }
diff --git a/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice-item-taxes.model.ts b/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice-item-taxes.model.ts
index 132069e8..8e7431b6 100644
--- a/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice-item-taxes.model.ts
+++ b/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice-item-taxes.model.ts
@@ -93,7 +93,7 @@ export default (database: Sequelize) => {
 
       underscored: true,
 
-      indexes: [{ name: "tax_code_idx", fields: ["tax_code"], unique: false }],
+      indexes: [],
 
       whereMergeStrategy: "and", // <- cómo tratar el merge de un scope
 
diff --git a/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice-taxes.model.ts b/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice-taxes.model.ts
index 2726d03e..5b09062e 100644
--- a/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice-taxes.model.ts
+++ b/modules/customer-invoices/src/api/infrastructure/sequelize/customer-invoice-taxes.model.ts
@@ -93,7 +93,7 @@ export default (database: Sequelize) => {
 
       underscored: true,
 
-      indexes: [{ name: "tax_code_idx", fields: ["tax_code"], unique: false }],
+      indexes: [],
 
       whereMergeStrategy: "and", // <- cómo tratar el merge de un scope
 
diff --git a/modules/customer-invoices/src/common/dto/request/create-customer-invoice.request.dto.ts b/modules/customer-invoices/src/common/dto/request/create-customer-invoice.request.dto.ts
index 5cd7b011..c07c7316 100644
--- a/modules/customer-invoices/src/common/dto/request/create-customer-invoice.request.dto.ts
+++ b/modules/customer-invoices/src/common/dto/request/create-customer-invoice.request.dto.ts
@@ -1,6 +1,16 @@
 import { NumericStringSchema, PercentageSchema } from "@erp/core";
 import * as z from "zod/v4";
 
+export const CreateCustomerInvoiceItemRequestSchema = z.object({
+  id: z.uuid(),
+  position: z.string(),
+  description: z.string().default(""),
+  quantity: NumericStringSchema.default(""),
+  unit_amount: NumericStringSchema.default(""),
+  discount_percentage: NumericStringSchema.default(""),
+  taxes: z.string().default(""),
+});
+
 export const CreateCustomerInvoiceRequestSchema = z.object({
   id: z.uuid(),
   company_id: z.uuid(),
@@ -22,18 +32,10 @@ export const CreateCustomerInvoiceRequestSchema = z.object({
     scale: "2",
   }),
 
-  items: z
-    .array(
-      z.object({
-        id: z.uuid(),
-        position: z.string(),
-        description: z.string().default(""),
-        quantity: NumericStringSchema.default(""),
-        unit_amount: NumericStringSchema.default(""),
-        discount_percentage: NumericStringSchema.default(""),
-      })
-    )
-    .default([]),
+  items: z.array(CreateCustomerInvoiceItemRequestSchema).default([]),
 });
 
+export type CreateCustomerInvoiceItemRequestDTO = z.infer<
+  typeof CreateCustomerInvoiceItemRequestSchema
+>;
 export type CreateCustomerInvoiceRequestDTO = z.infer<typeof CreateCustomerInvoiceRequestSchema>;
diff --git a/modules/customer-invoices/src/common/dto/response/get-customer-invoice-by-id.response.dto.ts b/modules/customer-invoices/src/common/dto/response/get-customer-invoice-by-id.response.dto.ts
index eaed4ae4..3c56e010 100644
--- a/modules/customer-invoices/src/common/dto/response/get-customer-invoice-by-id.response.dto.ts
+++ b/modules/customer-invoices/src/common/dto/response/get-customer-invoice-by-id.response.dto.ts
@@ -21,7 +21,9 @@ export const GetCustomerInvoiceByIdResponseSchema = z.object({
   discount_percentage: PercentageSchema,
   discount_amount: AmountSchema,
   taxable_amount: AmountSchema,
-  tax_amount: AmountSchema,
+
+  taxes: z.string(),
+
   total_amount: AmountSchema,
 
   items: z.array(
@@ -32,6 +34,7 @@ export const GetCustomerInvoiceByIdResponseSchema = z.object({
       quantity: QuantitySchema,
       unit_amount: AmountSchema,
       discount_percentage: PercentageSchema,
+      taxes: z.string(),
       total_amount: AmountSchema,
     })
   ),
diff --git a/packages/rdx-utils/src/helpers/collection.ts b/packages/rdx-utils/src/helpers/collection.ts
index 66a3ec90..c6e81c90 100644
--- a/packages/rdx-utils/src/helpers/collection.ts
+++ b/packages/rdx-utils/src/helpers/collection.ts
@@ -28,11 +28,12 @@ export class Collection<T> {
    * Agrega un nuevo elemento a la colección.
    * @param item - Elemento a agregar.
    */
-  add(item: T): void {
+  add(item: T): boolean {
     this.items.push(item);
     if (this.totalItems !== null) {
       this.totalItems++;
     }
+    return true;
   }
 
   /**