diff --git a/config/settings.py b/config/settings.py
index 7b66589..a2bdb8b 100644
--- a/config/settings.py
+++ b/config/settings.py
@@ -38,6 +38,7 @@ INSTALLED_APPS = [
     'django.contrib.sessions',
     'django.contrib.messages',
     'django.contrib.staticfiles',
+    'django.contrib.humanize',
     'channels',
     'expenses',
 ]
@@ -122,6 +123,8 @@ USE_I18N = True
 
 USE_TZ = True
 
+USE_THOUSAND_SEPARATOR = True
+
 
 # Static files (CSS, JavaScript, Images)
 # https://docs.djangoproject.com/en/6.1/howto/static-files/
diff --git a/expenses/admin.py b/expenses/admin.py
index bbd0cc5..9d939c3 100644
--- a/expenses/admin.py
+++ b/expenses/admin.py
@@ -8,7 +8,7 @@ class ProjectAdmin(admin.ModelAdmin):
 
 @admin.register(Category)
 class CategoryAdmin(admin.ModelAdmin):
-    list_display = ('code', 'name', 'parent')
+    list_display = ('code', 'name')
     search_fields = ('code', 'name')
 
 @admin.register(Expense)
diff --git a/expenses/forms.py b/expenses/forms.py
index 65c119a..599abf9 100644
--- a/expenses/forms.py
+++ b/expenses/forms.py
@@ -1,6 +1,6 @@
 from django import forms
 from django.contrib.auth.models import User, Group
-from .models import Expense, Project, Category, SystemSetting, UserProfile, Document, CurrencyEnum, ExpenseTypeEnum
+from .models import Expense, Project, Category, SystemSetting, UserProfile, Document, CurrencyEnum, ExpenseTypeEnum, Vendor
 
 
 class ExpenseForm(forms.ModelForm):
@@ -21,10 +21,22 @@ class ExpenseForm(forms.ModelForm):
         widget=forms.FileInput(attrs={'accept': 'image/*,.pdf'})
     )
 
+    tax_amount_clp = forms.DecimalField(
+        label='Monto Impuesto (CLP)',
+        required=False,
+        widget=forms.NumberInput(attrs={'readonly': 'readonly'})
+    )
+    
+    total_amount_clp = forms.DecimalField(
+        label='Monto Total (CLP)',
+        required=False,
+        widget=forms.NumberInput(attrs={'readonly': 'readonly'})
+    )
+
     class Meta:
         model = Expense
         fields = [
-            'project', 'category', 'amount_clp', 'currency', 'date', 
+            'project', 'category', 'amount_clp', 'tax_type', 'tax_amount_clp', 'total_amount_clp', 'currency', 'date', 
             'description', 'vendor', 'region', 'comuna', 'vehicle_ownership'
         ]
         widgets = {
@@ -35,12 +47,27 @@ class ExpenseForm(forms.ModelForm):
 class ProjectForm(forms.ModelForm):
     class Meta:
         model = Project
-        fields = ['code', 'name', 'type', 'description', 'manager', 'assigned_budget_clp']
+        fields = ['code', 'name', 'parent', 'category', 'status', 'type', 'description', 'manager', 'assigned_budget_clp']
         widgets = {
             'description': forms.Textarea(attrs={'rows': 3}),
         }
 
 
+class CategoryForm(forms.ModelForm):
+    class Meta:
+        model = Category
+        fields = ['code', 'name', 'parent', 'description']
+        widgets = {
+            'description': forms.Textarea(attrs={'rows': 3}),
+        }
+
+
+class VendorForm(forms.ModelForm):
+    class Meta:
+        model = Vendor
+        fields = ['rut', 'name', 'business_line', 'bank', 'account_type', 'account_number', 'email', 'payment_terms']
+
+
 class SystemSettingForm(forms.ModelForm):
     class Meta:
         model = SystemSetting
@@ -57,6 +84,12 @@ class ResponsableForm(forms.Form):
     rut = forms.CharField(max_length=20, label="RUT", required=False)
     job_title = forms.CharField(max_length=150, label="Cargo", required=False)
     description = forms.CharField(widget=forms.Textarea(attrs={'rows': 3}), label="Descripción / Bio", required=False)
+    specialties = forms.ModelMultipleChoiceField(
+        queryset=Category.objects.all(),
+        required=False,
+        widget=forms.CheckboxSelectMultiple(),
+        label="Especialidades Técnicas (Categorías)"
+    )
 
     def __init__(self, *args, **kwargs):
         self.instance = kwargs.pop('instance', None)
@@ -73,6 +106,7 @@ class ResponsableForm(forms.Form):
                 self.fields['description'].initial = self.instance.profile.description
                 self.fields['rut'].initial = self.instance.profile.rut
                 self.fields['job_title'].initial = self.instance.profile.job_title
+                self.fields['specialties'].initial = self.instance.profile.specialties.all()
             except Exception:
                 pass
             # Password is optional for edit
@@ -124,6 +158,11 @@ class ResponsableForm(forms.Form):
         profile.job_title = job_title
         profile.save()
 
+        # Save specialties
+        specialties = self.cleaned_data.get('specialties')
+        if specialties is not None:
+            profile.specialties.set(specialties)
+
         return user
 
 
diff --git a/expenses/migrations/0002_vendor_expense_tax_amount_clp_expense_tax_type_and_more.py b/expenses/migrations/0002_vendor_expense_tax_amount_clp_expense_tax_type_and_more.py
new file mode 100644
index 0000000..158872b
--- /dev/null
+++ b/expenses/migrations/0002_vendor_expense_tax_amount_clp_expense_tax_type_and_more.py
@@ -0,0 +1,60 @@
+# Generated by Django 6.1 on 2026-08-19 22:57
+
+import django.db.models.deletion
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('expenses', '0001_initial'),
+    ]
+
+    operations = [
+        migrations.CreateModel(
+            name='Vendor',
+            fields=[
+                ('id', models.BigAutoField(auto_created=True, primary_key=True, serialize=False, verbose_name='ID')),
+                ('rut', models.CharField(max_length=15, unique=True, verbose_name='RUT Proveedor')),
+                ('name', models.CharField(max_length=200, verbose_name='Razón Social / Nombre')),
+                ('business_line', models.CharField(blank=True, max_length=200, null=True, verbose_name='Giro Comercial')),
+                ('bank', models.CharField(blank=True, max_length=100, null=True, verbose_name='Banco')),
+                ('account_type', models.CharField(blank=True, max_length=50, null=True, verbose_name='Tipo de Cuenta')),
+                ('account_number', models.CharField(blank=True, max_length=50, null=True, verbose_name='Número de Cuenta')),
+                ('email', models.EmailField(blank=True, max_length=254, null=True, verbose_name='Correo de Pago/Facturación')),
+                ('payment_terms', models.IntegerField(default=30, verbose_name='Plazo de Pago (Días)')),
+                ('created_at', models.DateTimeField(auto_now_add=True)),
+                ('updated_at', models.DateTimeField(auto_now=True)),
+            ],
+            options={
+                'verbose_name': 'Proveedor',
+                'verbose_name_plural': 'Proveedores',
+                'ordering': ['name'],
+            },
+        ),
+        migrations.AddField(
+            model_name='expense',
+            name='tax_amount_clp',
+            field=models.DecimalField(decimal_places=2, default=0, max_digits=15, verbose_name='Monto Impuesto (CLP)'),
+        ),
+        migrations.AddField(
+            model_name='expense',
+            name='tax_type',
+            field=models.CharField(choices=[('EXENTO', 'Exento / No Afecto'), ('IVA_19', 'Afecto a IVA (19%)'), ('HONORARIOS_13_75', 'Boleta de Honorarios (13.75%)')], default='IVA_19', max_length=20, verbose_name='Tipo de Impuesto'),
+        ),
+        migrations.AddField(
+            model_name='expense',
+            name='total_amount_clp',
+            field=models.DecimalField(decimal_places=2, default=0, max_digits=15, verbose_name='Monto Total (CLP)'),
+        ),
+        migrations.AlterField(
+            model_name='expense',
+            name='amount_usd',
+            field=models.DecimalField(decimal_places=2, max_digits=15, verbose_name='Monto Total (USD)'),
+        ),
+        migrations.AlterField(
+            model_name='expense',
+            name='vendor',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='expenses', to='expenses.vendor', verbose_name='Proveedor / Emisor'),
+        ),
+    ]
diff --git a/expenses/migrations/0003_remove_category_parent.py b/expenses/migrations/0003_remove_category_parent.py
new file mode 100644
index 0000000..a6ba874
--- /dev/null
+++ b/expenses/migrations/0003_remove_category_parent.py
@@ -0,0 +1,17 @@
+# Generated by Django 6.1 on 2026-08-19 23:47
+
+from django.db import migrations
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('expenses', '0002_vendor_expense_tax_amount_clp_expense_tax_type_and_more'),
+    ]
+
+    operations = [
+        migrations.RemoveField(
+            model_name='category',
+            name='parent',
+        ),
+    ]
diff --git a/expenses/migrations/0004_category_parent.py b/expenses/migrations/0004_category_parent.py
new file mode 100644
index 0000000..f1638bd
--- /dev/null
+++ b/expenses/migrations/0004_category_parent.py
@@ -0,0 +1,19 @@
+# Generated by Django 6.1 on 2026-08-20 15:19
+
+import django.db.models.deletion
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('expenses', '0003_remove_category_parent'),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name='category',
+            name='parent',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.CASCADE, related_name='children', to='expenses.category', verbose_name='Categoría Padre'),
+        ),
+    ]
diff --git a/expenses/migrations/0005_project_parent.py b/expenses/migrations/0005_project_parent.py
new file mode 100644
index 0000000..d772427
--- /dev/null
+++ b/expenses/migrations/0005_project_parent.py
@@ -0,0 +1,19 @@
+# Generated by Django 6.1 on 2026-08-20 22:30
+
+import django.db.models.deletion
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('expenses', '0004_category_parent'),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name='project',
+            name='parent',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.CASCADE, related_name='children', to='expenses.project', verbose_name='Portafolio / Proyecto Padre'),
+        ),
+    ]
diff --git a/expenses/migrations/0006_project_category_userprofile_specialties_and_more.py b/expenses/migrations/0006_project_category_userprofile_specialties_and_more.py
new file mode 100644
index 0000000..f385301
--- /dev/null
+++ b/expenses/migrations/0006_project_category_userprofile_specialties_and_more.py
@@ -0,0 +1,29 @@
+# Generated by Django 6.1 on 2026-08-20 22:44
+
+import django.db.models.deletion
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('expenses', '0005_project_parent'),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name='project',
+            name='category',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='projects', to='expenses.category', verbose_name='Categoría del Proyecto'),
+        ),
+        migrations.AddField(
+            model_name='userprofile',
+            name='specialties',
+            field=models.ManyToManyField(blank=True, related_name='specialists', to='expenses.category', verbose_name='Especialidades / Habilidades'),
+        ),
+        migrations.AlterField(
+            model_name='project',
+            name='status',
+            field=models.CharField(choices=[('ACTIVO', 'Activo'), ('PAUSADA', 'En Pausa'), ('TERMINADO', 'Terminado')], default='ACTIVO', max_length=50, verbose_name='Estado de Proyecto'),
+        ),
+    ]
diff --git a/expenses/models.py b/expenses/models.py
index bd767e0..8e163f0 100644
--- a/expenses/models.py
+++ b/expenses/models.py
@@ -7,6 +7,11 @@ class CurrencyEnum(models.TextChoices):
     CLP = 'CLP', 'Pesos Chilenos'
     USD = 'USD', 'Dólares Estadounidenses'
 
+class TaxTypeEnum(models.TextChoices):
+    EXENTO = 'EXENTO', 'Exento / No Afecto'
+    IVA_19 = 'IVA_19', 'Afecto a IVA (19%)'
+    HONORARIOS = 'HONORARIOS_13_75', 'Boleta de Honorarios (13.75%)'
+
 class ExpenseTypeEnum(models.TextChoices):
     COSTO_DIRECTO = 'COSTO_DIRECTO_PROYECTO', 'Costo Directo Proyecto'
     GASTO_OPERACIONAL = 'GASTO_OPERACIONAL_OVERHEAD', 'Gasto Operacional Overhead'
@@ -17,6 +22,11 @@ class ApprovalStatusEnum(models.TextChoices):
     LIBERADO_PAGADO = 'LIBERADO_PAGADO', 'Pago Liberado (Paso 3)'
     OBSERVADO_RECHAZADO = 'OBSERVADO_RECHAZADO', 'Observado / Rechazado'
 
+class ProjectStatusEnum(models.TextChoices):
+    ACTIVO = 'ACTIVO', 'Activo'
+    PAUSADA = 'PAUSADA', 'En Pausa'
+    TERMINADO = 'TERMINADO', 'Terminado'
+
 class Project(models.Model):
     # Added core project/costcenter fields mapped from Prisma
     code = models.CharField(max_length=50, unique=True, verbose_name="Código", default='PROY-000')
@@ -24,13 +34,15 @@ class Project(models.Model):
     description = models.TextField(blank=True, verbose_name="Descripción")
     
     manager = models.ForeignKey(User, on_delete=models.SET_NULL, null=True, blank=True, related_name='managed_projects', verbose_name="Encargado")
+    parent = models.ForeignKey('self', on_delete=models.CASCADE, null=True, blank=True, related_name='children', verbose_name="Portafolio / Proyecto Padre")
     
     assigned_budget_clp = models.DecimalField(max_digits=15, decimal_places=2, default=0, verbose_name="Presupuesto Asignado (CLP)")
     assigned_budget_usd = models.DecimalField(max_digits=15, decimal_places=2, default=0, verbose_name="Presupuesto Asignado (USD)")
     actual_cost_clp = models.DecimalField(max_digits=15, decimal_places=2, default=0, verbose_name="Costo Real Acumulado (CLP)")
     
     type = models.CharField(max_length=50, choices=ExpenseTypeEnum.choices, default=ExpenseTypeEnum.COSTO_DIRECTO, verbose_name="Tipo de Centro")
-    status = models.CharField(max_length=50, default="on-budget", verbose_name="Estado de Presupuesto")
+    status = models.CharField(max_length=50, choices=ProjectStatusEnum.choices, default=ProjectStatusEnum.ACTIVO, verbose_name="Estado de Proyecto")
+    category = models.ForeignKey('Category', on_delete=models.SET_NULL, null=True, blank=True, related_name='projects', verbose_name="Categoría del Proyecto")
 
     created_at = models.DateTimeField(auto_now_add=True, verbose_name="Fecha de Creación")
     updated_at = models.DateTimeField(auto_now=True, verbose_name="Última Modificación")
@@ -44,11 +56,10 @@ class Project(models.Model):
         verbose_name_plural = "Proyectos y Centros"
 
 class Category(models.Model):
-    # Category / Subcategory hierarchy
     code = models.CharField(max_length=10, unique=True, verbose_name="Código de Categoría")
     name = models.CharField(max_length=100, verbose_name="Nombre de Categoría")
     description = models.TextField(blank=True, verbose_name="Descripción")
-    parent = models.ForeignKey('self', on_delete=models.CASCADE, null=True, blank=True, related_name='subcategories')
+    parent = models.ForeignKey('self', on_delete=models.CASCADE, null=True, blank=True, related_name='children', verbose_name="Categoría Padre")
 
     def __str__(self):
         return f"{self.code}: {self.name}"
@@ -57,6 +68,30 @@ class Category(models.Model):
         verbose_name = "Categoría"
         verbose_name_plural = "Categorías"
 
+class Vendor(models.Model):
+    rut = models.CharField(max_length=15, unique=True, verbose_name="RUT Proveedor")
+    name = models.CharField(max_length=200, verbose_name="Razón Social / Nombre")
+    business_line = models.CharField(max_length=200, blank=True, null=True, verbose_name="Giro Comercial")
+    
+    # Banking details
+    bank = models.CharField(max_length=100, blank=True, null=True, verbose_name="Banco")
+    account_type = models.CharField(max_length=50, blank=True, null=True, verbose_name="Tipo de Cuenta")
+    account_number = models.CharField(max_length=50, blank=True, null=True, verbose_name="Número de Cuenta")
+    email = models.EmailField(blank=True, null=True, verbose_name="Correo de Pago/Facturación")
+    
+    payment_terms = models.IntegerField(default=30, verbose_name="Plazo de Pago (Días)")
+    
+    created_at = models.DateTimeField(auto_now_add=True)
+    updated_at = models.DateTimeField(auto_now=True)
+
+    def __str__(self):
+        return f"{self.rut} - {self.name}"
+
+    class Meta:
+        verbose_name = "Proveedor"
+        verbose_name_plural = "Proveedores"
+        ordering = ['name']
+
 class Expense(models.Model):
     expense_code = models.CharField(max_length=50, unique=True, default=uuid.uuid4, verbose_name="Código Transacción")
     project = models.ForeignKey(Project, on_delete=models.CASCADE, related_name='expenses', verbose_name="Proyecto")
@@ -64,14 +99,18 @@ class Expense(models.Model):
     
     # Financial fields
     amount_clp = models.DecimalField(max_digits=15, decimal_places=2, verbose_name="Monto Neto (CLP)")
-    amount_usd = models.DecimalField(max_digits=15, decimal_places=2, verbose_name="Monto Neto (USD)")
+    tax_type = models.CharField(max_length=20, choices=TaxTypeEnum.choices, default=TaxTypeEnum.IVA_19, verbose_name="Tipo de Impuesto")
+    tax_amount_clp = models.DecimalField(max_digits=15, decimal_places=2, default=0, verbose_name="Monto Impuesto (CLP)")
+    total_amount_clp = models.DecimalField(max_digits=15, decimal_places=2, default=0, verbose_name="Monto Total (CLP)")
+    
+    amount_usd = models.DecimalField(max_digits=15, decimal_places=2, verbose_name="Monto Total (USD)")
     currency = models.CharField(max_length=10, choices=CurrencyEnum.choices, default=CurrencyEnum.CLP, verbose_name="Moneda Original")
     exchange_rate = models.DecimalField(max_digits=10, decimal_places=2, default=950.0, verbose_name="Tipo de Cambio")
     
     description = models.TextField(verbose_name="Detalle de Imputación")
     date = models.DateField(verbose_name="Fecha del Gasto")
     
-    vendor = models.CharField(max_length=200, blank=True, null=True, verbose_name="Proveedor / Emisor")
+    vendor = models.ForeignKey(Vendor, on_delete=models.SET_NULL, null=True, blank=True, related_name='expenses', verbose_name="Proveedor / Emisor")
     
     # Geographic & Logistic fields (Operaciones en terreno)
     region = models.CharField(max_length=100, blank=True, null=True, verbose_name="Región (Chile)")
@@ -120,6 +159,7 @@ class UserProfile(models.Model):
     rut = models.CharField(max_length=20, blank=True, null=True, verbose_name="RUT")
     job_title = models.CharField(max_length=150, blank=True, null=True, verbose_name="Cargo")
     description = models.TextField(blank=True, verbose_name="Descripción del Responsable")
+    specialties = models.ManyToManyField('Category', blank=True, related_name='specialists', verbose_name="Especialidades / Habilidades")
     
     created_at = models.DateTimeField(auto_now_add=True, verbose_name="Fecha de Registro")
     updated_at = models.DateTimeField(auto_now=True, verbose_name="Última Modificación")
diff --git a/expenses/urls.py b/expenses/urls.py
index 67b399f..3af625c 100644
--- a/expenses/urls.py
+++ b/expenses/urls.py
@@ -11,7 +11,8 @@ urlpatterns = [
     path('gastos/<int:pk>/editar/', views.expense_edit, name='expense_edit'),
     path('gastos/<int:pk>/eliminar/', views.expense_delete, name='expense_delete'),
     
-    # Flujo de aprobación
+    # Flujo de aprobación y Cuentas por Pagar
+    path('gastos/cuentas-por-pagar/', views.accounts_payable, name='accounts_payable'),
     path('gastos/<int:pk>/aprobar/<str:action>/', views.approve_expense, name='approve_expense'),
     
     # Export / Import
@@ -26,6 +27,14 @@ urlpatterns = [
     path('gestion/proyectos/<int:pk>/editar/', views.project_edit, name='project_edit'),
     path('gestion/proyectos/<int:pk>/eliminar/', views.project_delete, name='project_delete'),
     
+    path('gestion/categorias/nuevo/', views.category_create, name='category_create'),
+    path('gestion/categorias/<int:pk>/editar/', views.category_edit, name='category_edit'),
+    path('gestion/categorias/<int:pk>/eliminar/', views.category_delete, name='category_delete'),
+    
+    path('gestion/proveedores/nuevo/', views.vendor_create, name='vendor_create'),
+    path('gestion/proveedores/<int:pk>/editar/', views.vendor_edit, name='vendor_edit'),
+    path('gestion/proveedores/<int:pk>/eliminar/', views.vendor_delete, name='vendor_delete'),
+    
     path('gestion/responsables/nuevo/', views.responsable_create, name='responsable_create'),
     path('gestion/responsables/<int:pk>/editar/', views.responsable_edit, name='responsable_edit'),
     path('gestion/responsables/<int:pk>/eliminar/', views.responsable_delete, name='responsable_delete'),
diff --git a/expenses/views.py b/expenses/views.py
index a3a42b3..86ac4c6 100644
--- a/expenses/views.py
+++ b/expenses/views.py
@@ -8,9 +8,10 @@ from django.db.models import Sum, Count, F
 from django.utils import timezone
 from datetime import date
 from django.http import JsonResponse, HttpResponse
+import json
 
-from .models import Expense, Project, Category, SystemSetting, UserProfile, AuditLog, ApprovalStatusEnum, CurrencyEnum
-from .forms import ExpenseForm, ProjectForm, SystemSettingForm, ResponsableForm
+from .models import Expense, Project, Category, SystemSetting, UserProfile, AuditLog, ApprovalStatusEnum, CurrencyEnum, Vendor
+from .forms import ExpenseForm, ProjectForm, SystemSettingForm, ResponsableForm, CategoryForm, VendorForm
 from .decorators import role_required
 from django.contrib.auth.models import User, Group
 
@@ -58,6 +59,16 @@ def dashboard(request):
     global_budget = setting.global_budget
     remaining_budget = global_budget - total_all_clp
 
+    # Chart Data: Gastos por Categoría
+    cat_expenses = Expense.objects.values('category__name').annotate(total=Sum('amount_clp')).order_by('-total')
+    category_labels = [item['category__name'] or 'Sin Categoría' for item in cat_expenses]
+    category_data = [float(item['total'] or 0) for item in cat_expenses]
+
+    # Chart Data: Gastos por Proyecto
+    proj_expenses = Expense.objects.values('project__name').annotate(total=Sum('amount_clp')).order_by('-total')
+    project_labels = [item['project__name'] or 'Sin Proyecto' for item in proj_expenses]
+    project_data = [float(item['total'] or 0) for item in proj_expenses]
+
     context = {
         'total_month': total_month_clp,
         'total_all': total_all_clp,
@@ -66,6 +77,10 @@ def dashboard(request):
         'recent_expenses': recent_expenses,
         'global_budget': global_budget,
         'remaining_budget': remaining_budget,
+        'category_labels_json': json.dumps(category_labels),
+        'category_data_json': json.dumps(category_data),
+        'project_labels_json': json.dumps(project_labels),
+        'project_data_json': json.dumps(project_data),
     }
     return render(request, 'expenses/dashboard.html', context)
 
@@ -138,6 +153,10 @@ def expense_edit(request, pk):
         messages.error(request, 'No tienes permisos para editar este gasto.')
         return redirect('expense_list')
 
+    if expense.approval_status in [ApprovalStatusEnum.SOLICITADO_FINANZAS, ApprovalStatusEnum.LIBERADO_PAGADO]:
+        messages.error(request, 'Gasto bloqueado. No puedes editar un comprobante que ya está en finanzas o pagado.')
+        return redirect('expense_list')
+
     old_amount = expense.amount_clp
 
     if request.method == 'POST':
@@ -146,6 +165,11 @@ def expense_edit(request, pk):
             exp = form.save(commit=False)
             setting, _ = SystemSetting.objects.get_or_create(id=1)
             exp.amount_usd = exp.amount_clp / setting.usd_exchange_rate
+            
+            # Reset status if it was rejected
+            if exp.approval_status == ApprovalStatusEnum.OBSERVADO_RECHAZADO:
+                exp.approval_status = ApprovalStatusEnum.EN_REVISION
+            
             exp.save()
             
             receipt = request.FILES.get('receipt')
@@ -179,6 +203,10 @@ def expense_delete(request, pk):
         messages.error(request, 'Solo administradores pueden eliminar gastos.')
         return redirect('expense_list')
 
+    if expense.approval_status in [ApprovalStatusEnum.SOLICITADO_FINANZAS, ApprovalStatusEnum.LIBERADO_PAGADO]:
+        messages.error(request, 'Gasto bloqueado. No puedes eliminar un comprobante que ya está en finanzas o pagado.')
+        return redirect('expense_list')
+
     if request.method == 'POST':
         code = expense.expense_code
         expense.delete()
@@ -203,6 +231,10 @@ def approve_expense(request, pk, action):
     
     if action == 'solicitar':
         # Step 1 -> 2
+        if not is_admin and expense.project.manager != request.user:
+            messages.error(request, "Solo el Administrador o el Encargado del Proyecto pueden solicitar pago a finanzas.")
+            return redirect('expense_list')
+            
         expense.approval_status = ApprovalStatusEnum.SOLICITADO_FINANZAS
         expense.elevated_by = request.user
         expense.save()
@@ -228,7 +260,10 @@ def approve_expense(request, pk, action):
         
         # Update Project Cost
         proj = expense.project
-        proj.actual_cost_clp = proj.actual_cost_clp + expense.amount_clp
+        if expense.tax_type == TaxTypeEnum.IVA_19:
+            proj.actual_cost_clp = proj.actual_cost_clp + expense.amount_clp
+        else:
+            proj.actual_cost_clp = proj.actual_cost_clp + expense.total_amount_clp
         proj.save()
         
         AuditLog.objects.create(
@@ -311,13 +346,17 @@ def project_list(request):
 @login_required
 @role_required('Administrador')
 def gestion_panel(request):
-    projects = Project.objects.all().select_related('manager', 'created_by')
-    responsables = User.objects.all().select_related('profile').prefetch_related('groups')
+    projects = Project.objects.all().select_related('manager', 'created_by', 'parent', 'category')
+    categories = Category.objects.all().select_related('parent')
+    vendors = Vendor.objects.all()
+    responsables = User.objects.all().select_related('profile').prefetch_related('groups', 'profile__specialties')
     settings_obj, _ = SystemSetting.objects.get_or_create(id=1)
     logs = AuditLog.objects.all().select_related('user')[:100]
 
     context = {
         'projects': projects,
+        'categories': categories,
+        'vendors': vendors,
         'responsables': responsables,
         'settings': settings_obj,
         'logs': logs,
@@ -381,6 +420,84 @@ def project_delete(request, pk):
     return redirect('gestion_panel')
 
 
+@login_required
+@role_required('Administrador')
+def category_create(request):
+    if request.method == 'POST':
+        form = CategoryForm(request.POST)
+        if form.is_valid():
+            form.save()
+            messages.success(request, 'Categoría creada exitosamente.')
+            return redirect('gestion_panel')
+    else:
+        form = CategoryForm()
+    return render(request, 'expenses/category_form.html', {'form': form})
+
+
+@login_required
+@role_required('Administrador')
+def category_edit(request, pk):
+    category = get_object_or_404(Category, pk=pk)
+    if request.method == 'POST':
+        form = CategoryForm(request.POST, instance=category)
+        if form.is_valid():
+            form.save()
+            messages.success(request, 'Categoría actualizada exitosamente.')
+            return redirect('gestion_panel')
+    else:
+        form = CategoryForm(instance=category)
+    return render(request, 'expenses/category_form.html', {'form': form})
+
+
+@login_required
+@role_required('Administrador')
+def category_delete(request, pk):
+    category = get_object_or_404(Category, pk=pk)
+    if request.method == 'POST':
+        category.delete()
+        messages.success(request, 'Categoría eliminada.')
+    return redirect('gestion_panel')
+
+
+@login_required
+@role_required('Administrador')
+def vendor_create(request):
+    if request.method == 'POST':
+        form = VendorForm(request.POST)
+        if form.is_valid():
+            form.save()
+            messages.success(request, 'Proveedor creado exitosamente.')
+            return redirect('gestion_panel')
+    else:
+        form = VendorForm()
+    return render(request, 'expenses/vendor_form.html', {'form': form})
+
+
+@login_required
+@role_required('Administrador')
+def vendor_edit(request, pk):
+    vendor = get_object_or_404(Vendor, pk=pk)
+    if request.method == 'POST':
+        form = VendorForm(request.POST, instance=vendor)
+        if form.is_valid():
+            form.save()
+            messages.success(request, 'Proveedor actualizado exitosamente.')
+            return redirect('gestion_panel')
+    else:
+        form = VendorForm(instance=vendor)
+    return render(request, 'expenses/vendor_form.html', {'form': form})
+
+
+@login_required
+@role_required('Administrador')
+def vendor_delete(request, pk):
+    vendor = get_object_or_404(Vendor, pk=pk)
+    if request.method == 'POST':
+        vendor.delete()
+        messages.success(request, 'Proveedor eliminado.')
+    return redirect('gestion_panel')
+
+
 @login_required
 @role_required('Administrador')
 def responsable_create(request):
@@ -419,3 +536,59 @@ def responsable_delete(request, pk):
         messages.success(request, 'Responsable eliminado.')
     return redirect('gestion_panel')
 
+
+from django.db.models import Sum, Count
+
+@login_required
+def accounts_payable(request):
+    user_groups = request.user.groups.values_list('name', flat=True)
+    is_finanzas = 'Administrador Finanzas' in user_groups or request.user.is_superuser or 'Administrador' in user_groups
+    if not is_finanzas:
+        messages.error(request, 'No tienes permisos para ver Cuentas por Pagar.')
+        return redirect('dashboard')
+        
+    debts = Expense.objects.filter(approval_status=ApprovalStatusEnum.SOLICITADO_FINANZAS).exclude(vendor__isnull=True).values(
+        'vendor__id', 'vendor__rut', 'vendor__name', 'vendor__bank', 'vendor__account_type', 'vendor__account_number'
+    ).annotate(
+        total_clp=Sum('total_amount_clp'),
+        total_usd=Sum('amount_usd'),
+        expense_count=Count('id')
+    ).order_by('-total_clp')
+    
+    return render(request, 'expenses/accounts_payable.html', {'debts': debts})
+
+@login_required
+@role_required('Administrador')
+def category_create(request):
+    if request.method == 'POST':
+        form = CategoryForm(request.POST)
+        if form.is_valid():
+            form.save()
+            messages.success(request, 'Categoría creada exitosamente.')
+            return redirect('gestion_panel')
+    else:
+        form = CategoryForm()
+    return render(request, 'expenses/category_form.html', {'form': form})
+
+@login_required
+@role_required('Administrador')
+def category_edit(request, pk):
+    category = get_object_or_404(Category, pk=pk)
+    if request.method == 'POST':
+        form = CategoryForm(request.POST, instance=category)
+        if form.is_valid():
+            form.save()
+            messages.success(request, 'Categoría actualizada exitosamente.')
+            return redirect('gestion_panel')
+    else:
+        form = CategoryForm(instance=category)
+    return render(request, 'expenses/category_form.html', {'form': form})
+
+@login_required
+@role_required('Administrador')
+def category_delete(request, pk):
+    category = get_object_or_404(Category, pk=pk)
+    if request.method == 'POST':
+        category.delete()
+        messages.success(request, 'Categoría eliminada.')
+    return redirect('gestion_panel')
diff --git a/seed_categories.py b/seed_categories.py
new file mode 100644
index 0000000..82b1d5d
--- /dev/null
+++ b/seed_categories.py
@@ -0,0 +1,84 @@
+import os
+import django
+import sys
+
+# Set up Django environment
+sys.path.append(os.path.dirname(os.path.abspath(__file__)))
+os.environ.setdefault('DJANGO_SETTINGS_MODULE', 'config.settings')
+django.setup()
+
+from expenses.models import Category
+
+def run_seed():
+    print("Clearing existing categories to ensure clean state...")
+    Category.objects.all().delete()
+
+    print("Seeding professional CBS categories...")
+
+    # Define the structure
+    cbs_structure = {
+        "1000": {
+            "name": "Recursos Humanos y Especialidades",
+            "children": {
+                "1100": "Personal Staff Core (Fijo / Sueldos Base)",
+                "1201": "Electricidad de Potencia e Infraestructura",
+                "1202": "Automatización y Control Industrial",
+                "1203": "Domótica e Inmótica (BMS & Climatización)",
+                "1204": "Electrónica y Sistemas de Hardware (PCB / Firmware)",
+                "1205": "Redes, Conectividad e Informática (TI & Ciberseguridad)",
+                "1206": "Tecnologías Inmersivas y Gemelos Digitales (VR/AR/LiDAR)",
+                "1207": "Gestión Administrativa, Dir. de Proyectos (PMP/Agile)"
+            }
+        },
+        "2000": {
+            "name": "Materiales e Insumos",
+            "children": {
+                "2100": "Componentes Electrónicos Prototipado",
+                "2200": "Equipamiento Industrial de Campo",
+                "2300": "Materiales Eléctricos y de Montaje",
+                "2400": "Insumos de Oficina, Aseo, Cafetería y Papelería"
+            }
+        },
+        "3000": {
+            "name": "Logística y Desplazamiento Terreno",
+            "children": {
+                "3101": "Combustibles / Bencina",
+                "3102": "Arriendo Vehículos 4x4",
+                "3103": "Pasajes de Bus Interurbano",
+                "3104": "Pasajes de Micro / Urbano",
+                "3105": "Pasajes de Colectivos / Taxis",
+                "3106": "Uber / Cabify / Didi",
+                "3107": "Peajes & Tag Nacionales",
+                "3108": "Reembolso Kilometraje Particular",
+                "3200": "Viáticos Alimentación y Alojamiento Terreno"
+            }
+        },
+        "4000": {
+            "name": "Software y Herramientas Digitales",
+            "children": {
+                "4100": "Licencias de Ingeniería & Diseño (Altium/Unity/Unreal)",
+                "4200": "Infraestructura y Servidores Cloud (AWS/Azure)",
+                "4300": "Herramientas de Gestión de Proyectos / Software General"
+            }
+        }
+    }
+
+    # Create Parents and Children
+    for p_code, p_data in cbs_structure.items():
+        parent_cat, _ = Category.objects.get_or_create(
+            code=p_code,
+            defaults={'name': p_data['name'], 'description': 'Partida Principal (Macro-categoría)'}
+        )
+        print(f"Created Parent: {parent_cat.code} - {parent_cat.name}")
+
+        for c_code, c_name in p_data['children'].items():
+            child_cat, _ = Category.objects.get_or_create(
+                code=c_code,
+                defaults={'name': c_name, 'parent': parent_cat}
+            )
+            print(f"  Created Child: {child_cat.code} - {child_cat.name}")
+
+    print("✅ CBS Seeding completed successfully.")
+
+if __name__ == "__main__":
+    run_seed()
diff --git a/seed_projects.py b/seed_projects.py
new file mode 100644
index 0000000..e705bc0
--- /dev/null
+++ b/seed_projects.py
@@ -0,0 +1,58 @@
+import os
+import django
+import sys
+
+# Set up Django environment
+sys.path.append(os.path.dirname(os.path.abspath(__file__)))
+os.environ.setdefault('DJANGO_SETTINGS_MODULE', 'config.settings')
+django.setup()
+
+from expenses.models import Project
+
+def run_seed():
+    print("Clearing existing projects to ensure clean portfolio seeding...")
+    # This might cascade to expenses, which is expected for seeding a clean MVP/dev environment
+    Project.objects.all().delete()
+
+    print("Seeding Portfolios and Projects...")
+
+    # Portfolio definitions: name and number of projects
+    portfolio_def = {
+        "Portafolio 1": 5,
+        "Portafolio 2": 4,
+        "Portafolio 3": 3,
+        "Portafolio 4": 1,
+        "Portafolio 5": 1,
+        "Portafolio 6": 1,
+        "Portafolio 7": 2,
+    }
+
+    for index, (port_name, num_projects) in enumerate(portfolio_def.items(), 1):
+        port_code = f"PORT-{index:03d}"
+        
+        # Create portfolio (parent)
+        portfolio = Project.objects.create(
+            code=port_code,
+            name=port_name,
+            description=f"Portafolio principal para agrupar {num_projects} proyectos contables.",
+            assigned_budget_clp=50000000.00,  # 50M base portfolio budget
+            parent=None
+        )
+        print(f"Created Portfolio: {portfolio.code} - {portfolio.name}")
+
+        # Create subprojects
+        for sub_idx in range(1, num_projects + 1):
+            sub_code = f"PRY-{index}{sub_idx:02d}"
+            subproject = Project.objects.create(
+                code=sub_code,
+                name=f"Proyecto {sub_idx} ({port_name})",
+                description=f"Subproyecto contable imputable de {port_name}.",
+                assigned_budget_clp=10000000.00,  # 10M base subproject budget
+                parent=portfolio
+            )
+            print(f"  Created Project: {subproject.code} - {subproject.name}")
+
+    print("✅ Portfolios and Projects seeding completed successfully.")
+
+if __name__ == "__main__":
+    run_seed()
diff --git a/seed_specialties.py b/seed_specialties.py
new file mode 100644
index 0000000..ddaeaad
--- /dev/null
+++ b/seed_specialties.py
@@ -0,0 +1,63 @@
+import os
+import django
+import sys
+
+sys.path.append(os.path.dirname(os.path.abspath(__file__)))
+os.environ.setdefault('DJANGO_SETTINGS_MODULE', 'config.settings')
+django.setup()
+
+from django.contrib.auth.models import User
+from expenses.models import Project, Category, UserProfile
+
+def seed():
+    print("Seeding project categories and user specialties...")
+
+    # Load categories
+    cat_1201 = Category.objects.filter(code="1201").first()
+    cat_1202 = Category.objects.filter(code="1202").first()
+    cat_1203 = Category.objects.filter(code="1203").first()
+    cat_1204 = Category.objects.filter(code="1204").first()
+    cat_1205 = Category.objects.filter(code="1205").first()
+
+    # Link categories to some projects
+    projs = Project.objects.filter(parent__isnull=False)
+    if projs.exists():
+        # Set category on a few subprojects
+        mapping = {
+            "PRY-101": (cat_1201, "ACTIVO"),
+            "PRY-102": (cat_1202, "PAUSADA"),
+            "PRY-103": (cat_1203, "ACTIVO"),
+            "PRY-104": (cat_1204, "TERMINADO"),
+            "PRY-201": (cat_1201, "ACTIVO"),
+            "PRY-202": (cat_1202, "ACTIVO"),
+            "PRY-301": (cat_1205, "PAUSADA"),
+        }
+        for code, (cat, status) in mapping.items():
+            proj = Project.objects.filter(code=code).first()
+            if proj and cat:
+                proj.category = cat
+                proj.status = status
+                proj.save()
+                print(f"Set Project {proj.code} Category to {cat.code} and Status to {status}")
+
+    # Set specialties on users
+    miguel = User.objects.filter(username="miguel_contreras").first()
+    ginevra = User.objects.filter(username="ginevra_ortega").first()
+    admin = User.objects.filter(username="admin").first()
+
+    if miguel and hasattr(miguel, 'profile'):
+        miguel.profile.specialties.set([cat_1201, cat_1202])
+        print(f"Set miguel_contreras specialties to 1201, 1202")
+    
+    if ginevra and hasattr(ginevra, 'profile'):
+        ginevra.profile.specialties.set([cat_1202, cat_1203, cat_1204])
+        print(f"Set ginevra_ortega specialties to 1202, 1203, 1204")
+
+    if admin and hasattr(admin, 'profile'):
+        admin.profile.specialties.set([cat_1205])
+        print(f"Set admin specialties to 1205")
+
+    print("✅ Project categories and user specialties seeding completed.")
+
+if __name__ == "__main__":
+    seed()
diff --git a/templates/base.html b/templates/base.html
index b61a261..9da01f3 100644
--- a/templates/base.html
+++ b/templates/base.html
@@ -55,6 +55,11 @@
     <a href="{% url 'project_list' %}" class="nav-tab {% if request.resolver_match.url_name == 'project_list' %}active{% endif %}">
       <i data-lucide="folder-kanban" style="width:16px;"></i> Control de Proyectos
     </a>
+    {% if 'Administrador Finanzas' in request.user.groups.all.0.name or 'Administrador' in request.user.groups.all.0.name or request.user.is_superuser %}
+    <a href="{% url 'accounts_payable' %}" class="nav-tab {% if request.resolver_match.url_name == 'accounts_payable' %}active{% endif %}">
+      <i data-lucide="calculator" style="width:16px;"></i> Cuentas por Pagar (CXP)
+    </a>
+    {% endif %}
     {% if 'Administrador' in request.user.groups.all.0.name or request.user.is_superuser %}
     <a href="{% url 'gestion_panel' %}" class="nav-tab {% if request.resolver_match.url_name == 'gestion_panel' %}active{% endif %}" style="margin-left:auto; background:var(--efintel-petroleum); color:white;">
       <i data-lucide="settings" style="width:16px;"></i> Gestión ERP
diff --git a/templates/expenses/accounts_payable.html b/templates/expenses/accounts_payable.html
new file mode 100644
index 0000000..0c4aa1c
--- /dev/null
+++ b/templates/expenses/accounts_payable.html
@@ -0,0 +1,63 @@
+{% extends 'base.html' %}
+{% load humanize %}
+
+{% block content %}
+<div class="view-header">
+    <div class="view-title">
+        <h2>Cuentas por Pagar (CXP)</h2>
+        <p>Consolidado de deudas por proveedor en estado Solicitado a Finanzas.</p>
+    </div>
+</div>
+
+<section class="main-content">
+    <div class="data-card">
+        <div class="data-table-wrapper">
+            <table class="data-table">
+                <thead>
+                    <tr>
+                        <th>RUT</th>
+                        <th>Razón Social</th>
+                        <th>Datos de Pago</th>
+                        <th>Cantidad de Facturas</th>
+                        <th>Total Deuda (CLP)</th>
+                        <th>Total Deuda (USD)</th>
+                        <th>Acción Sugerida</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    {% for debt in debts %}
+                    <tr>
+                        <td style="font-weight: 600; color: var(--efintel-blue);">{{ debt.vendor__rut }}</td>
+                        <td style="font-weight: 600;">{{ debt.vendor__name }}</td>
+                        <td>
+                            {% if debt.vendor__bank %}
+                                <div style="font-size: 0.85rem;">{{ debt.vendor__bank }}</div>
+                                <div style="font-size: 0.75rem; color: var(--efintel-gray);">{{ debt.vendor__account_type }} - {{ debt.vendor__account_number }}</div>
+                            {% else %}
+                                <em style="color: var(--efintel-gray);">No registrados</em>
+                            {% endif %}
+                        </td>
+                        <td style="text-align: center;"><span class="badge badge-amber">{{ debt.expense_count }} pendientes</span></td>
+                        <td class="amount-cell" style="font-size: 1rem; color: var(--efintel-danger);">
+                            ${{ debt.total_clp|floatformat:"0"|intcomma }}
+                        </td>
+                        <td class="amount-cell" style="font-size: 0.85rem; color: var(--efintel-gray);">
+                            ${{ debt.total_usd|floatformat:"2"|intcomma }}
+                        </td>
+                        <td>
+                            <a href="{% url 'expense_list' %}?vendor={{ debt.vendor__id }}" class="btn-primary" style="font-size: 0.75rem;">Ver Detalle</a>
+                        </td>
+                    </tr>
+                    {% empty %}
+                    <tr>
+                        <td colspan="7" style="text-align: center; padding: 3rem; color: var(--efintel-gray);">
+                            No hay cuentas por pagar pendientes en este momento.
+                        </td>
+                    </tr>
+                    {% endfor %}
+                </tbody>
+            </table>
+        </div>
+    </div>
+</section>
+{% endblock %}
diff --git a/templates/expenses/category_form.html b/templates/expenses/category_form.html
new file mode 100644
index 0000000..95d0b19
--- /dev/null
+++ b/templates/expenses/category_form.html
@@ -0,0 +1,62 @@
+{% extends 'base.html' %}
+
+{% block content %}
+    <div class="form-container" style="max-width: 800px; margin: 0 auto;">
+        <div class="data-card" style="padding: 2.5rem; background: white; border-radius: 8px; box-shadow: 0 4px 6px -1px rgba(0,0,0,0.05);">
+            <h2 style="color: var(--efintel-petroleum); margin-bottom: 2rem; border-bottom: 2px solid var(--efintel-light); padding-bottom: 1rem; display: flex; align-items: center; gap: 0.5rem;">
+                <i data-lucide="{% if form.instance.pk %}edit-3{% else %}plus-circle{% endif %}"></i> 
+                {% if form.instance.pk %}Editar Categoría Contable{% else %}Nueva Categoría Contable{% endif %}
+            </h2>
+
+            <form method="post">
+                {% csrf_token %}
+                
+                <div style="display: grid; grid-template-columns: 1fr 2fr; gap: 1.5rem; margin-bottom: 1.5rem;">
+                    <div class="form-group">
+                        <label for="{{ form.code.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Código</label>
+                        {{ form.code }}
+                        {% if form.code.errors %}
+                            <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.code.errors }}</div>
+                        {% endif %}
+                    </div>
+
+                    <div class="form-group">
+                        <label for="{{ form.name.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Nombre de Categoría</label>
+                        {{ form.name }}
+                        {% if form.name.errors %}
+                            <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.name.errors }}</div>
+                        {% endif %}
+                    </div>
+                </div>
+
+                <div class="form-group" style="margin-bottom: 1.5rem;">
+                    <label for="{{ form.parent.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Partida (Categoría Padre)</label>
+                    <p style="font-size: 0.75rem; color: var(--text-secondary); margin-bottom: 0.25rem;">Dejar en blanco si esta es una Partida principal.</p>
+                    {{ form.parent }}
+                    {% if form.parent.errors %}
+                        <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.parent.errors }}</div>
+                    {% endif %}
+                </div>
+
+                <div class="form-group" style="margin-bottom: 2rem;">
+                    <label for="{{ form.description.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Descripción (Opcional)</label>
+                    {{ form.description }}
+                    {% if form.description.errors %}
+                        <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.description.errors }}</div>
+                    {% endif %}
+                </div>
+
+                <div style="display: flex; gap: 1rem; padding-top: 1.5rem; border-top: 1px solid var(--efintel-light);">
+                    <button type="submit" class="btn-primary" style="padding: 0.6rem 2rem; font-size: 0.9rem;">Guardar Categoría</button>
+                    <a href="{% url 'gestion_panel' %}" class="btn-secondary" style="padding: 0.6rem 2rem; font-size: 0.9rem; text-decoration: none;">Cancelar</a>
+                </div>
+            </form>
+        </div>
+    </div>
+    
+    <script>
+        document.querySelectorAll('input, select, textarea').forEach(el => {
+            el.classList.add('form-control');
+        });
+    </script>
+{% endblock %}
diff --git a/templates/expenses/dashboard.html b/templates/expenses/dashboard.html
index a1cabc3..5ac1c67 100644
--- a/templates/expenses/dashboard.html
+++ b/templates/expenses/dashboard.html
@@ -1,5 +1,6 @@
 {% extends 'base.html' %}
 {% load static %}
+{% load humanize %}
 
 {% block content %}
 <section class="page-view active">
@@ -20,9 +21,9 @@
         <span class="kpi-title">EJECUCIÓN HISTÓRICA / MES</span>
         <div class="kpi-icon"><i data-lucide="credit-card"></i></div>
       </div>
-      <div class="kpi-value" id="kpi-spend">${{ total_all|floatformat:"0" }} CLP</div>
+      <div class="kpi-value" id="kpi-spend">${{ total_all|floatformat:"0"|intcomma }} CLP</div>
       <div class="kpi-subtext">
-        <span>Mes actual: ${{ total_month|floatformat:"0" }} CLP</span>
+        <span>Mes actual: ${{ total_month|floatformat:"0"|intcomma }} CLP</span>
       </div>
     </div>
 
@@ -31,9 +32,9 @@
         <span class="kpi-title">PRESUPUESTO GENERAL I+D+i</span>
         <div class="kpi-icon"><i data-lucide="wallet"></i></div>
       </div>
-      <div class="kpi-value" id="kpi-remaining">${{ global_budget|floatformat:"0" }} CLP</div>
+      <div class="kpi-value" id="kpi-remaining">${{ global_budget|floatformat:"0"|intcomma }} CLP</div>
       <div class="kpi-subtext">
-        <span>Saldo Restante: ${{ remaining_budget|floatformat:"0" }} CLP</span>
+        <span>Saldo Restante: ${{ remaining_budget|floatformat:"0"|intcomma }} CLP</span>
       </div>
     </div>
 
@@ -49,6 +50,25 @@
     </div>
   </div>
 
+  <!-- Gráficos de Inteligencia de Negocios (BI) -->
+  <div class="charts-grid" style="display: grid; grid-template-columns: 1fr 2fr; gap: 1.5rem; margin-bottom: 2rem;">
+    <!-- Gráfico 1: Categorías -->
+    <div class="data-card" style="padding: 1.5rem;">
+      <h3 style="color: var(--efintel-petroleum); font-size: 1rem; margin-bottom: 1rem; border-bottom: 1px solid var(--efintel-light); padding-bottom: 0.5rem;">Distribución por Categoría</h3>
+      <div style="position: relative; height: 250px;">
+        <canvas id="categoryChart"></canvas>
+      </div>
+    </div>
+    
+    <!-- Gráfico 2: Proyectos -->
+    <div class="data-card" style="padding: 1.5rem;">
+      <h3 style="color: var(--efintel-petroleum); font-size: 1rem; margin-bottom: 1rem; border-bottom: 1px solid var(--efintel-light); padding-bottom: 0.5rem;">Ejecución por Proyectos / Centros</h3>
+      <div style="position: relative; height: 250px;">
+        <canvas id="projectChart"></canvas>
+      </div>
+    </div>
+  </div>
+
   <div class="data-card">
     <div class="data-card-header">
       <div style="font-weight:700; font-size:0.95rem; color:var(--efintel-dark);">Últimas Erogaciones Registradas (Flujo ERP)</div>
@@ -79,8 +99,8 @@
                 <span style="font-size:0.65rem; color:var(--efintel-gray);">{{ expense.responsible_person.username|default:expense.user.username }}</span>
             </td>
             <td class="amount-cell">
-              <div>${{ expense.amount_clp|floatformat:"0" }} CLP</div>
-              <div style="font-size:0.68rem; color:var(--efintel-gray); font-family:var(--font-mono);">${{ expense.amount_usd|floatformat:"2" }} USD</div>
+              <div>${{ expense.amount_clp|floatformat:"0"|intcomma }} CLP</div>
+              <div style="font-size:0.68rem; color:var(--efintel-gray); font-family:var(--font-mono);">${{ expense.amount_usd|floatformat:"2"|intcomma }} USD</div>
             </td>
             <td>
                 {% if expense.approval_status == 'EN_REVISION_DOCUMENTAL' %}
@@ -120,3 +140,112 @@
   </div>
 </section>
 {% endblock %}
+
+{% block extra_js %}
+<script>
+  document.addEventListener('DOMContentLoaded', function() {
+    // Colores corporativos EFINTEL
+    const colors = [
+      '#053B50', // petroleum
+      '#176B87', // blue
+      '#64CCC5', // turquoise
+      '#107c41', // emerald
+      '#d97706', // amber
+      '#475569', // slate
+      '#0f172a'  // dark
+    ];
+
+    // Data inyectada desde el backend (JSON)
+    const catLabels = JSON.parse('{{ category_labels_json|safe }}');
+    const catData = JSON.parse('{{ category_data_json|safe }}');
+    
+    const projLabels = JSON.parse('{{ project_labels_json|safe }}');
+    const projData = JSON.parse('{{ project_data_json|safe }}');
+
+    // 1. Gráfico de Dona: Categorías
+    if (document.getElementById('categoryChart') && catData.length > 0) {
+      new Chart(document.getElementById('categoryChart'), {
+        type: 'doughnut',
+        data: {
+          labels: catLabels,
+          datasets: [{
+            data: catData,
+            backgroundColor: colors,
+            borderWidth: 0,
+            hoverOffset: 4
+          }]
+        },
+        options: {
+          responsive: true,
+          maintainAspectRatio: false,
+          plugins: {
+            legend: { position: 'right', labels: { boxWidth: 12, font: { family: 'Inter', size: 11 } } },
+            tooltip: {
+              callbacks: {
+                label: function(context) {
+                  let value = context.raw || 0;
+                  return ' $' + value.toLocaleString('es-CL') + ' CLP';
+                }
+              }
+            }
+          },
+          cutout: '70%'
+        }
+      });
+    } else if(document.getElementById('categoryChart')) {
+       document.getElementById('categoryChart').parentElement.innerHTML = '<div style="display:flex; height:100%; align-items:center; justify-content:center; color:#94a3b8;">Sin datos suficientes</div>';
+    }
+
+    // 2. Gráfico de Barras: Proyectos
+    if (document.getElementById('projectChart') && projData.length > 0) {
+      new Chart(document.getElementById('projectChart'), {
+        type: 'bar',
+        data: {
+          labels: projLabels,
+          datasets: [{
+            label: 'Gasto Acumulado (CLP)',
+            data: projData,
+            backgroundColor: '#176B87',
+            borderRadius: 4,
+          }]
+        },
+        options: {
+          responsive: true,
+          maintainAspectRatio: false,
+          plugins: {
+            legend: { display: false },
+            tooltip: {
+              callbacks: {
+                label: function(context) {
+                  let value = context.raw || 0;
+                  return ' $' + value.toLocaleString('es-CL') + ' CLP';
+                }
+              }
+            }
+          },
+          scales: {
+            y: {
+              beginAtZero: true,
+              grid: { color: '#f1f5f9', drawBorder: false },
+              ticks: {
+                callback: function(value) {
+                  if (value >= 1000000) return '$' + (value / 1000000).toFixed(1) + 'M';
+                  if (value >= 1000) return '$' + (value / 1000).toFixed(0) + 'k';
+                  return '$' + value;
+                },
+                font: { family: 'Inter', size: 10 }
+              }
+            },
+            x: {
+              grid: { display: false },
+              ticks: { font: { family: 'Inter', size: 11 } }
+            }
+          }
+        }
+      });
+    } else if(document.getElementById('projectChart')) {
+       document.getElementById('projectChart').parentElement.innerHTML = '<div style="display:flex; height:100%; align-items:center; justify-content:center; color:#94a3b8;">Sin datos suficientes</div>';
+    }
+  });
+</script>
+{% endblock %}
diff --git a/templates/expenses/expense_form.html b/templates/expenses/expense_form.html
index 67b73f2..99580ab 100644
--- a/templates/expenses/expense_form.html
+++ b/templates/expenses/expense_form.html
@@ -12,15 +12,27 @@
             {% csrf_token %}
             
             <div style="display: grid; grid-template-columns: 1fr 1fr; gap: 1.5rem; margin-bottom: 1.5rem;">
-                <div class="form-group">
+                <div class="form-group" style="position: relative;">
                     <label for="{{ form.project.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Centro de Costo / Proyecto</label>
-                    {{ form.project }}
+                    <div class="custom-select-wrapper" style="position: relative;">
+                        {{ form.project }}
+                        <input type="text" id="project-search-input" placeholder="Escriba código o nombre del proyecto..." autocomplete="off">
+                        <div id="project-dropdown-list" class="custom-dropdown-list" style="display: none; position: absolute; background: white; border: 1px solid var(--efintel-border); border-radius: 4px; box-shadow: 0 4px 6px rgba(0,0,0,0.1); width: 100%; z-index: 1000; max-height: 250px; overflow-y: auto; margin-top: 4px; box-sizing: border-box;">
+                            <!-- Items dynamically populated -->
+                        </div>
+                    </div>
                     {% if form.project.errors %}<div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.project.errors }}</div>{% endif %}
                 </div>
 
-                <div class="form-group">
+                <div class="form-group" style="position: relative;">
                     <label for="{{ form.category.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Categoría Contable</label>
-                    {{ form.category }}
+                    <div class="custom-select-wrapper" style="position: relative;">
+                        {{ form.category }}
+                        <input type="text" id="category-search-input" placeholder="Escriba código o nombre para buscar..." autocomplete="off">
+                        <div id="category-dropdown-list" class="custom-dropdown-list" style="display: none; position: absolute; background: white; border: 1px solid var(--efintel-border); border-radius: 4px; box-shadow: 0 4px 6px rgba(0,0,0,0.1); width: 100%; z-index: 1000; max-height: 250px; overflow-y: auto; margin-top: 4px; box-sizing: border-box;">
+                            <!-- Items dynamically populated -->
+                        </div>
+                    </div>
                     {% if form.category.errors %}<div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.category.errors }}</div>{% endif %}
                 </div>
             </div>
@@ -29,10 +41,32 @@
                 <div class="form-group">
                     <label for="{{ form.amount_clp.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Monto Neto (CLP)</label>
                     {{ form.amount_clp }}
-                    <small style="color: var(--efintel-gray); font-size: 0.7rem;">El equivalente en USD será calculado automáticamente por el sistema.</small>
                     {% if form.amount_clp.errors %}<div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.amount_clp.errors }}</div>{% endif %}
                 </div>
 
+                <div class="form-group">
+                    <label for="{{ form.tax_type.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Tipo de Impuesto</label>
+                    {{ form.tax_type }}
+                    {% if form.tax_type.errors %}<div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.tax_type.errors }}</div>{% endif %}
+                </div>
+            </div>
+
+            <div style="display: grid; grid-template-columns: 1fr 1fr; gap: 1.5rem; margin-bottom: 1.5rem;">
+                <div class="form-group">
+                    <label for="{{ form.tax_amount_clp.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Monto Impuesto (CLP)</label>
+                    {{ form.tax_amount_clp }}
+                    {% if form.tax_amount_clp.errors %}<div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.tax_amount_clp.errors }}</div>{% endif %}
+                </div>
+
+                <div class="form-group">
+                    <label for="{{ form.total_amount_clp.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Monto Total (CLP)</label>
+                    {{ form.total_amount_clp }}
+                    <small style="color: var(--efintel-gray); font-size: 0.7rem;">El equivalente en USD será calculado automáticamente por el sistema.</small>
+                    {% if form.total_amount_clp.errors %}<div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.total_amount_clp.errors }}</div>{% endif %}
+                </div>
+            </div>
+
+            <div style="display: grid; grid-template-columns: 1fr 1fr; gap: 1.5rem; margin-bottom: 1.5rem;">
                 <div class="form-group">
                     <label for="{{ form.currency.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Moneda Original</label>
                     {{ form.currency }}
@@ -110,5 +144,201 @@
         el.style.fontSize = '0.9rem';
         el.style.boxSizing = 'border-box';
     });
+
+    const amountInput = document.getElementById('id_amount_clp');
+    const taxTypeSelect = document.getElementById('id_tax_type');
+    const taxAmountInput = document.getElementById('id_tax_amount_clp');
+    const totalAmountInput = document.getElementById('id_total_amount_clp');
+
+    function calculateTaxes() {
+        const amount = parseFloat(amountInput.value) || 0;
+        const taxType = taxTypeSelect.value;
+        let taxAmount = 0;
+
+        if (taxType === 'IVA_19') {
+            taxAmount = amount * 0.19;
+        } else if (taxType === 'HONORARIOS_13_75') {
+            taxAmount = amount * 0.1375;
+        }
+
+        taxAmountInput.value = taxAmount.toFixed(0);
+        totalAmountInput.value = (amount + taxAmount).toFixed(0);
+    }
+
+    amountInput.addEventListener('input', calculateTaxes);
+    taxTypeSelect.addEventListener('change', calculateTaxes);
+
+    // Initial calculation
+    calculateTaxes();
+
+    // Custom Searchable Dropdown for Category
+    const categorySelect = document.getElementById('id_category');
+    const searchInput = document.getElementById('category-search-input');
+    const dropdownList = document.getElementById('category-dropdown-list');
+
+    if (categorySelect && searchInput && dropdownList) {
+        // Hide original select (make it display none so form data is still submitted)
+        categorySelect.style.display = 'none';
+
+        // Extract options from the django-generated select
+        const options = Array.from(categorySelect.options)
+            .filter(opt => opt.value !== '')
+            .map(opt => ({
+                value: opt.value,
+                text: opt.textContent
+            }));
+
+        // Render option list dynamically
+        function renderList(filteredOptions) {
+            dropdownList.innerHTML = '';
+            if (filteredOptions.length === 0) {
+                dropdownList.innerHTML = '<div style="padding: 0.65rem; color: var(--efintel-gray); font-size: 0.85rem; text-align: center;">No se encontraron categorías</div>';
+                return;
+            }
+            
+            filteredOptions.forEach(opt => {
+                const item = document.createElement('div');
+                item.className = 'dropdown-item';
+                item.style.padding = '0.65rem 1rem';
+                item.style.cursor = 'pointer';
+                item.style.fontSize = '0.85rem';
+                item.style.borderBottom = '1px solid #f1f5f9';
+                item.textContent = opt.text;
+
+                // Mark parent categories differently (they usually have a badge in representation or just end with standard code)
+                // Note: we can detect if it's a main partida (ends in '000: ' or contains 'Partida')
+                const isParent = opt.text.includes('1000: ') || opt.text.includes('2000: ') || opt.text.includes('3000: ') || opt.text.includes('4000: ');
+                if (isParent) {
+                    item.style.fontWeight = '700';
+                    item.style.background = '#f8fafc';
+                    item.style.color = 'var(--efintel-petroleum)';
+                }
+
+                item.addEventListener('click', () => {
+                    categorySelect.value = opt.value;
+                    searchInput.value = opt.text;
+                    dropdownList.style.display = 'none';
+                    categorySelect.dispatchEvent(new Event('change'));
+                });
+
+                item.addEventListener('mouseenter', () => {
+                    item.style.background = 'var(--efintel-light)';
+                    item.style.color = 'var(--efintel-blue)';
+                });
+                item.addEventListener('mouseleave', () => {
+                    item.style.background = isParent ? '#f8fafc' : 'white';
+                    item.style.color = isParent ? 'var(--efintel-petroleum)' : 'inherit';
+                });
+
+                dropdownList.appendChild(item);
+            });
+        }
+
+        // Initialize input value if edit mode
+        const selectedOption = categorySelect.options[categorySelect.selectedIndex];
+        if (selectedOption && selectedOption.value !== '') {
+            searchInput.value = selectedOption.textContent;
+        }
+
+        // Show dropdown list on focus
+        searchInput.addEventListener('focus', () => {
+            renderList(options);
+            dropdownList.style.display = 'block';
+        });
+
+        // Dynamic filtering
+        searchInput.addEventListener('input', (e) => {
+            const query = e.target.value.toLowerCase();
+            const filtered = options.filter(opt => opt.text.toLowerCase().includes(query));
+            renderList(filtered);
+        });
+
+        // Close dropdown when clicking outside
+        document.addEventListener('click', (e) => {
+            if (!searchInput.contains(e.target) && !dropdownList.contains(e.target)) {
+                dropdownList.style.display = 'none';
+            }
+        });
+    }
+    // Custom Searchable Dropdown for Project
+    const projectSelect = document.getElementById('id_project');
+    const projectSearchInput = document.getElementById('project-search-input');
+    const projectDropdownList = document.getElementById('project-dropdown-list');
+
+    if (projectSelect && projectSearchInput && projectDropdownList) {
+        projectSelect.style.display = 'none';
+
+        const projectOptions = Array.from(projectSelect.options)
+            .filter(opt => opt.value !== '')
+            .map(opt => ({
+                value: opt.value,
+                text: opt.textContent
+            }));
+
+        function renderProjectList(filteredOptions) {
+            projectDropdownList.innerHTML = '';
+            if (filteredOptions.length === 0) {
+                projectDropdownList.innerHTML = '<div style="padding: 0.65rem; color: var(--efintel-gray); font-size: 0.85rem; text-align: center;">No se encontraron proyectos</div>';
+                return;
+            }
+
+            filteredOptions.forEach(opt => {
+                const item = document.createElement('div');
+                item.className = 'dropdown-item';
+                item.style.padding = '0.65rem 1rem';
+                item.style.cursor = 'pointer';
+                item.style.fontSize = '0.85rem';
+                item.style.borderBottom = '1px solid #f1f5f9';
+                item.textContent = opt.text;
+
+                const isPortfolio = opt.text.startsWith('PORT-');
+                if (isPortfolio) {
+                    item.style.fontWeight = '700';
+                    item.style.background = '#f8fafc';
+                    item.style.color = 'var(--efintel-petroleum)';
+                }
+
+                item.addEventListener('click', () => {
+                    projectSelect.value = opt.value;
+                    projectSearchInput.value = opt.text;
+                    projectDropdownList.style.display = 'none';
+                    projectSelect.dispatchEvent(new Event('change'));
+                });
+
+                item.addEventListener('mouseenter', () => {
+                    item.style.background = 'var(--efintel-light)';
+                    item.style.color = 'var(--efintel-blue)';
+                });
+                item.addEventListener('mouseleave', () => {
+                    item.style.background = isPortfolio ? '#f8fafc' : 'white';
+                    item.style.color = isPortfolio ? 'var(--efintel-petroleum)' : 'inherit';
+                });
+
+                projectDropdownList.appendChild(item);
+            });
+        }
+
+        const selectedProjectOption = projectSelect.options[projectSelect.selectedIndex];
+        if (selectedProjectOption && selectedProjectOption.value !== '') {
+            projectSearchInput.value = selectedProjectOption.textContent;
+        }
+
+        projectSearchInput.addEventListener('focus', () => {
+            renderProjectList(projectOptions);
+            projectDropdownList.style.display = 'block';
+        });
+
+        projectSearchInput.addEventListener('input', (e) => {
+            const query = e.target.value.toLowerCase();
+            const filtered = projectOptions.filter(opt => opt.text.toLowerCase().includes(query));
+            renderProjectList(filtered);
+        });
+
+        document.addEventListener('click', (e) => {
+            if (!projectSearchInput.contains(e.target) && !projectDropdownList.contains(e.target)) {
+                projectDropdownList.style.display = 'none';
+            }
+        });
+    }
 </script>
 {% endblock %}
diff --git a/templates/expenses/expense_list.html b/templates/expenses/expense_list.html
index 918337c..6a1bb6f 100644
--- a/templates/expenses/expense_list.html
+++ b/templates/expenses/expense_list.html
@@ -1,5 +1,6 @@
 {% extends 'base.html' %}
 {% load static %}
+{% load humanize %}
 
 {% block content %}
 <section class="page-view active">
@@ -71,8 +72,8 @@
                             {% endif %}
                         </td>
                         <td class="amount-cell">
-                            <div>${{ expense.amount_clp|floatformat:"0" }} CLP</div>
-                            <div style="font-size:0.68rem; color:var(--efintel-gray); font-family:var(--font-mono);">${{ expense.amount_usd|floatformat:"2" }} USD</div>
+                            <div>${{ expense.amount_clp|floatformat:"0"|intcomma }} CLP</div>
+                            <div style="font-size:0.68rem; color:var(--efintel-gray); font-family:var(--font-mono);">${{ expense.amount_usd|floatformat:"2"|intcomma }} USD</div>
                         </td>
                         <td>
                             {% if expense.approval_status == 'EN_REVISION_DOCUMENTAL' %}
@@ -96,15 +97,19 @@
                                     <a href="{% url 'approve_expense' expense.id 'rechazar' %}" class="btn-danger" style="padding:0.3rem; font-size:0.65rem;" title="Rechazar"><i data-lucide="x"></i></a>
                                 {% endif %}
 
-                                {% if request.user.groups.all.0.name == 'Administrador' or request.user.is_superuser or expense.user == request.user %}
-                                    <a href="/gastos/{{ expense.id }}/editar/" class="btn-secondary" style="padding: 0.3rem; background: var(--efintel-light); color: var(--efintel-petroleum);" title="Editar"><i data-lucide="pencil" style="width:14px;"></i></a>
-                                {% endif %}
-                                
-                                {% if request.user.groups.all.0.name == 'Administrador' or request.user.is_superuser %}
-                                    <form method="post" action="/gastos/{{ expense.id }}/eliminar/" style="display:inline;">
-                                        {% csrf_token %}
-                                        <button type="submit" class="btn-danger" style="padding: 0.3rem;" onclick="return confirm('¿Seguro que desea eliminar esta erogación? Esta acción quedará en el Log de Auditoría.');" title="Eliminar"><i data-lucide="trash-2" style="width:14px;"></i></button>
-                                    </form>
+                                {% if expense.approval_status != 'SOLICITADO_FINANZAS' and expense.approval_status != 'LIBERADO_PAGADO' %}
+                                    {% if request.user.groups.all.0.name == 'Administrador' or request.user.is_superuser or expense.user == request.user %}
+                                        <a href="/gastos/{{ expense.id }}/editar/" class="btn-secondary" style="padding: 0.3rem; background: var(--efintel-light); color: var(--efintel-petroleum);" title="Editar"><i data-lucide="pencil" style="width:14px;"></i></a>
+                                    {% endif %}
+                                    
+                                    {% if request.user.groups.all.0.name == 'Administrador' or request.user.is_superuser %}
+                                        <form method="post" action="/gastos/{{ expense.id }}/eliminar/" style="display:inline;">
+                                            {% csrf_token %}
+                                            <button type="submit" class="btn-danger" style="padding: 0.3rem;" onclick="return confirm('¿Seguro que desea eliminar esta erogación? Esta acción quedará en el Log de Auditoría.');" title="Eliminar"><i data-lucide="trash-2" style="width:14px;"></i></button>
+                                        </form>
+                                    {% endif %}
+                                {% else %}
+                                    <span style="font-size:0.75rem; color:var(--efintel-gray); padding: 0.3rem;" title="Comprobante Bloqueado"><i data-lucide="lock" style="width:14px;"></i></span>
                                 {% endif %}
                             </div>
                         </td>
diff --git a/templates/expenses/gestion.html b/templates/expenses/gestion.html
index 6764378..4871a54 100644
--- a/templates/expenses/gestion.html
+++ b/templates/expenses/gestion.html
@@ -1,41 +1,149 @@
 {% extends 'base.html' %}
+{% load humanize %}
 
 {% block content %}
     <div class="header-section" style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 2rem;">
         <h1>Panel de Gestión Administrativa</h1>
     </div>
 
-    <div class="glass-card tabs-container" style="padding: 2rem;">
-        <nav class="tabs-nav">
-            <button class="tab-btn active" onclick="switchTab(event, 'tab-proyectos')">📁 Proyectos</button>
-            <button class="tab-btn" onclick="switchTab(event, 'tab-responsables')">👥 Colaboradores / Responsables</button>
-            <button class="tab-btn" onclick="switchTab(event, 'tab-config')">⚙️ Configuración</button>
-            <button class="tab-btn" onclick="switchTab(event, 'tab-bitacora')">📜 Bitácora de Auditoría</button>
-        </nav>
+    <style>
+        .sidebar-btn {
+            display: flex;
+            align-items: center;
+            gap: 0.75rem;
+            width: 100%;
+            text-align: left;
+            padding: 0.8rem 1rem;
+            background: transparent;
+            border: none;
+            border-radius: 6px;
+            color: var(--efintel-dark);
+            font-weight: 500;
+            cursor: pointer;
+            transition: all 0.2s;
+        }
+        .sidebar-btn:hover {
+            background: rgba(0, 0, 0, 0.05);
+            color: var(--efintel-blue);
+        }
+        .sidebar-btn.active {
+            background: rgba(5, 59, 80, 0.08); /* efintel-petroleum with opacity */
+            color: var(--efintel-petroleum);
+            font-weight: 600;
+            border-left: 4px solid var(--efintel-petroleum);
+        }
+        .sidebar-btn i {
+            width: 18px;
+            height: 18px;
+        }
+        .tab-content {
+            display: none;
+            animation: fadeIn 0.3s ease;
+        }
+        .tab-content.active {
+            display: block;
+        }
+        @keyframes fadeIn {
+            from { opacity: 0; transform: translateY(10px); }
+            to { opacity: 1; transform: translateY(0); }
+        }
+    </style>
+
+    <div class="gestion-layout" style="display: grid; grid-template-columns: 260px 1fr; gap: 2rem; align-items: start;">
+        
+        <!-- Sidebar Navigation -->
+        <div class="data-card" style="padding: 1rem; position: sticky; top: 2rem; background: white; border-radius: 8px; box-shadow: 0 4px 6px -1px rgba(0,0,0,0.05);">
+            <nav class="sidebar-nav" style="display: flex; flex-direction: column; gap: 0.25rem;">
+                <button class="sidebar-btn active" onclick="switchTab(event, 'tab-proyectos')">
+                    <i data-lucide="folder-kanban"></i> Proyectos y Centros
+                </button>
+                <button class="sidebar-btn" onclick="switchTab(event, 'tab-categorias')">
+                    <i data-lucide="tags"></i> Categorías Contables
+                </button>
+                <button class="sidebar-btn" onclick="switchTab(event, 'tab-proveedores')">
+                    <i data-lucide="building-2"></i> Proveedores
+                </button>
+                <button class="sidebar-btn" onclick="switchTab(event, 'tab-responsables')">
+                    <i data-lucide="users"></i> Responsables
+                </button>
+                <hr style="border: none; border-top: 1px solid var(--efintel-light); margin: 0.75rem 0;" />
+                <button class="sidebar-btn" onclick="switchTab(event, 'tab-config')">
+                    <i data-lucide="settings"></i> Configuración General
+                </button>
+                <button class="sidebar-btn" onclick="switchTab(event, 'tab-bitacora')">
+                    <i data-lucide="scroll-text"></i> Bitácora de Auditoría
+                </button>
+            </nav>
+        </div>
+
+        <!-- Main Content Area -->
+        <div class="gestion-content">
 
         <!-- Pestaña Proyectos -->
         <div id="tab-proyectos" class="tab-content active">
             <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 1.5rem;">
-                <h2>Proyectos del Sistema</h2>
-                <a href="{% url 'project_create' %}" class="btn btn-primary">➕ Nuevo Proyecto</a>
+                <h2>Proyectos y Centros de Costo</h2>
+                <a href="{% url 'project_create' %}" class="btn btn-primary">Nuevo Proyecto / Centro</a>
             </div>
-            <div class="table-container">
-                <table>
+            <div class="data-card">
+                <div class="data-table-wrapper">
+                    <table class="data-table">
                     <thead>
                         <tr>
+                            <th>Código</th>
                             <th>Nombre</th>
-                            <th>Descripción</th>
+                            <th>Portafolio / Jerarquía</th>
+                            <th>Categoría / Especialidad</th>
+                            <th>Estado</th>
+                            <th>Especialistas Habilitados</th>
                             <th>Encargado (Responsable)</th>
-                            <th>Creado Por</th>
-                            <th>Última Modificación</th>
                             <th>Acciones</th>
                         </tr>
                     </thead>
                     <tbody>
                         {% for project in projects %}
                         <tr>
-                            <td style="font-weight: 600; color: var(--accent-secondary);">{{ project.name }}</td>
-                            <td>{{ project.description|default:"Sin descripción" }}</td>
+                            <td style="font-weight: 600; color: var(--efintel-blue);">{{ project.code }}</td>
+                            <td style="font-weight: 600; color: var(--accent-secondary);">
+                                {% if project.parent %}<span style="color:var(--efintel-gray); margin-right:5px;">↳</span>{% endif %}
+                                {{ project.name }}
+                            </td>
+                            <td>
+                                {% if project.parent %}
+                                    <span style="font-size: 0.85rem; color: var(--efintel-blue); font-weight: 500;">{{ project.parent.code }} - {{ project.parent.name }}</span>
+                                {% else %}
+                                    <span class="badge badge-emerald" style="font-size: 0.75rem;">Portafolio Principal</span>
+                                {% endif %}
+                            </td>
+                            <td>
+                                {% if project.category %}
+                                    <span style="font-size: 0.8rem; font-weight: 600; color: var(--efintel-petroleum);">{{ project.category.code }} - {{ project.category.name }}</span>
+                                {% else %}
+                                    <span style="color: var(--efintel-gray); font-size: 0.75rem; font-style: italic;">Sin asignar</span>
+                                {% endif %}
+                            </td>
+                            <td>
+                                {% if project.status == 'ACTIVO' %}
+                                    <span class="badge badge-emerald"><i class="status-dot green"></i> Activo</span>
+                                {% elif project.status == 'PAUSADA' %}
+                                    <span class="badge badge-amber"><i class="status-dot orange"></i> En Pausa</span>
+                                {% else %}
+                                    <span class="badge badge-red"><i class="status-dot red"></i> Terminado</span>
+                                {% endif %}
+                            </td>
+                            <td>
+                                {% if project.category %}
+                                    <div style="display: flex; flex-wrap: wrap; gap: 0.25rem; max-width: 250px;">
+                                        {% for spec in project.category.specialists.all %}
+                                            <span class="badge badge-blue" style="font-size: 0.7rem; font-weight: 600; padding: 0.15rem 0.35rem; border-radius: 4px;">{{ spec.user.username }}</span>
+                                        {% empty %}
+                                            <span style="color: var(--efintel-gray); font-size: 0.75rem; font-style: italic;">Sin especialistas</span>
+                                        {% endfor %}
+                                    </div>
+                                {% else %}
+                                    <span style="color: var(--efintel-gray); font-size: 0.75rem; font-style: italic;">Asigna una categoría para ver especialistas</span>
+                                {% endif %}
+                            </td>
                             <td>
                                 {% if project.manager %}
                                     <span style="font-weight: 500;">{{ project.manager.username }}</span>
@@ -43,44 +151,181 @@
                                     <em style="color: var(--text-secondary);">No asignado</em>
                                 {% endif %}
                             </td>
-                            <td>{{ project.created_by.username|default:"Sistema" }}</td>
-                            <td>{{ project.updated_at|date:"d/m/Y H:i" }}</td>
                             <td>
-                                <div style="display: flex; gap: 0.5rem;">
-                                    <a href="{% url 'project_edit' project.id %}" class="btn btn-outline" style="padding: 0.35rem 0.75rem; font-size: 0.8rem;">✏️ Editar</a>
+                                <div style="display: flex; gap: 0.25rem;">
+                                    <a href="{% url 'project_edit' project.id %}" class="btn-icon" title="Editar" style="color: var(--efintel-blue); padding: 0.4rem; border-radius: 4px; transition: background 0.2s;">
+                                        <i data-lucide="edit-3" style="width: 16px;"></i>
+                                    </a>
                                     <form action="{% url 'project_delete' project.id %}" method="POST" style="display: inline;" onsubmit="return confirm('¿Estás seguro de que deseas eliminar este proyecto? Se eliminarán todos los gastos asociados.');">
                                         {% csrf_token %}
-                                        <button type="submit" class="btn btn-danger" style="padding: 0.35rem 0.75rem; font-size: 0.8rem;">🗑️ Eliminar</button>
+                                        <button type="submit" class="btn-icon" title="Eliminar" style="color: var(--efintel-danger); padding: 0.4rem; border-radius: 4px; transition: background 0.2s; background: transparent; border: none; cursor: pointer;">
+                                            <i data-lucide="trash-2" style="width: 16px;"></i>
+                                        </button>
                                     </form>
                                 </div>
                             </td>
                         </tr>
                         {% empty %}
                         <tr>
-                            <td colspan="6" style="text-align: center;">No hay proyectos registrados.</td>
+                            <td colspan="8" style="text-align: center;">No hay proyectos registrados.</td>
                         </tr>
                         {% endfor %}
                     </tbody>
                 </table>
+                </div>
+            </div>
+        </div>
+
+        <!-- Pestaña Categorías -->
+        <div id="tab-categorias" class="tab-content">
+            <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 1.5rem;">
+                <div>
+                    <h2 style="color: var(--efintel-petroleum); margin-bottom: 0.25rem;">Categorías Contables</h2>
+                    <p style="color: var(--efintel-gray); font-size: 0.9rem;">Estructura de imputación financiera.</p>
+                </div>
+                <a href="{% url 'category_create' %}" class="btn-primary" style="text-decoration: none;">
+                    <i data-lucide="plus-circle" style="width: 16px;"></i> Nueva Categoría
+                </a>
+            </div>
+            <div class="data-card" style="padding: 0;">
+                <div class="data-table-wrapper" style="margin: 0; padding: 1.5rem;">
+                    <table class="data-table">
+                    <thead>
+                        <tr>
+                            <th>Código</th>
+                            <th>Nombre</th>
+                            <th>Partida / Jerarquía</th>
+                            <th>Descripción</th>
+                            <th>Acciones</th>
+                        </tr>
+                    </thead>
+                    <tbody>
+                        {% for cat in categories %}
+                        <tr>
+                            <td style="font-weight: 600; color: var(--accent-primary);">{{ cat.code }}</td>
+                            <td style="font-weight: 600; color: var(--text-primary);">
+                                {% if cat.parent %}<span style="color:var(--efintel-gray); margin-right:5px;">↳</span>{% endif %}
+                                {{ cat.name }}
+                            </td>
+                            <td>
+                                {% if cat.parent %}
+                                    <span style="font-size: 0.85rem; color: var(--efintel-blue); font-weight: 500;">{{ cat.parent.code }} - {{ cat.parent.name }}</span>
+                                {% else %}
+                                    <span class="badge badge-amber" style="font-size: 0.75rem;">Partida Principal</span>
+                                {% endif %}
+                            </td>
+                            <td>{{ cat.description|default:"Sin descripción" }}</td>
+                            <td>
+                                <div style="display: flex; gap: 0.25rem;">
+                                    <a href="{% url 'category_edit' cat.id %}" class="btn-icon" title="Editar" style="color: var(--efintel-blue); padding: 0.4rem; border-radius: 4px; transition: background 0.2s;">
+                                        <i data-lucide="edit-3" style="width: 16px;"></i>
+                                    </a>
+                                    <form action="{% url 'category_delete' cat.id %}" method="POST" style="display: inline;" onsubmit="return confirm('¿Estás seguro de que deseas eliminar esta categoría? Se podrían perder asociaciones con los gastos.');">
+                                        {% csrf_token %}
+                                        <button type="submit" class="btn-icon" title="Eliminar" style="color: var(--efintel-danger); padding: 0.4rem; border-radius: 4px; transition: background 0.2s; background: transparent; border: none; cursor: pointer;">
+                                            <i data-lucide="trash-2" style="width: 16px;"></i>
+                                        </button>
+                                    </form>
+                                </div>
+                            </td>
+                        </tr>
+                        {% empty %}
+                        <tr>
+                            <td colspan="5" style="text-align: center;">No hay categorías registradas.</td>
+                        </tr>
+                        {% endfor %}
+                    </tbody>
+                </table>
+                </div>
+            </div>
+        </div>
+
+        <!-- Pestaña Proveedores -->
+        <div id="tab-proveedores" class="tab-content">
+            <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 1.5rem;">
+                <div>
+                    <h2 style="color: var(--efintel-petroleum); margin-bottom: 0.25rem;">Directorio de Proveedores</h2>
+                    <p style="color: var(--efintel-gray); font-size: 0.9rem;">Registro centralizado de proveedores habilitados.</p>
+                </div>
+                <a href="{% url 'vendor_create' %}" class="btn-primary" style="text-decoration: none;">
+                    <i data-lucide="plus-circle" style="width: 16px;"></i> Nuevo Proveedor
+                </a>
+            </div>
+            <div class="data-card" style="padding: 0;">
+                <div class="data-table-wrapper" style="margin: 0; padding: 1.5rem;">
+                    <table class="data-table">
+                    <thead>
+                        <tr>
+                            <th>RUT</th>
+                            <th>Razón Social</th>
+                            <th>Giro Comercial</th>
+                            <th>Datos Bancarios</th>
+                            <th>Plazo Pago</th>
+                            <th>Acciones</th>
+                        </tr>
+                    </thead>
+                    <tbody>
+                        {% for vendor in vendors %}
+                        <tr>
+                            <td style="font-weight: 600; color: var(--accent-primary);">{{ vendor.rut }}</td>
+                            <td style="font-weight: 600; color: var(--text-primary);">{{ vendor.name }}</td>
+                            <td>{{ vendor.business_line|default:"-" }}</td>
+                            <td>
+                                {% if vendor.bank %}
+                                    <div style="font-size: 0.85rem;">{{ vendor.bank }}</div>
+                                    <div style="font-size: 0.75rem; color: var(--text-secondary);">{{ vendor.account_type }} - {{ vendor.account_number }}</div>
+                                {% else %}
+                                    <em style="color: var(--text-secondary);">No registrados</em>
+                                {% endif %}
+                            </td>
+                            <td>{{ vendor.payment_terms }} días</td>
+                            <td>
+                                <div style="display: flex; gap: 0.25rem;">
+                                    <a href="{% url 'vendor_edit' vendor.id %}" class="btn-icon" title="Editar" style="color: var(--efintel-blue); padding: 0.4rem; border-radius: 4px; transition: background 0.2s;">
+                                        <i data-lucide="edit-3" style="width: 16px;"></i>
+                                    </a>
+                                    <form action="{% url 'vendor_delete' vendor.id %}" method="POST" style="display: inline;" onsubmit="return confirm('¿Estás seguro de que deseas eliminar este proveedor? Sus gastos quedarán huérfanos.');">
+                                        {% csrf_token %}
+                                        <button type="submit" class="btn-icon" title="Eliminar" style="color: var(--efintel-danger); padding: 0.4rem; border-radius: 4px; transition: background 0.2s; background: transparent; border: none; cursor: pointer;">
+                                            <i data-lucide="trash-2" style="width: 16px;"></i>
+                                        </button>
+                                    </form>
+                                </div>
+                            </td>
+                        </tr>
+                        {% empty %}
+                        <tr>
+                            <td colspan="6" style="text-align: center;">No hay proveedores registrados.</td>
+                        </tr>
+                        {% endfor %}
+                    </tbody>
+                </table>
+                </div>
             </div>
         </div>
 
         <!-- Pestaña Responsables -->
         <div id="tab-responsables" class="tab-content">
             <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 1.5rem;">
-                <h2>Responsables y Colaboradores</h2>
-                <a href="{% url 'responsable_create' %}" class="btn btn-primary">➕ Nuevo Responsable</a>
+                <div>
+                    <h2 style="color: var(--efintel-petroleum); margin-bottom: 0.25rem;">Responsables y Colaboradores</h2>
+                    <p style="color: var(--efintel-gray); font-size: 0.9rem;">Gestión de acceso y roles del personal.</p>
+                </div>
+                <a href="{% url 'responsable_create' %}" class="btn-primary" style="text-decoration: none;">
+                    <i data-lucide="plus-circle" style="width: 16px;"></i> Nuevo Responsable
+                </a>
             </div>
-            <div class="table-container">
-                <table>
+            <div class="data-card" style="padding: 0;">
+                <div class="data-table-wrapper" style="margin: 0; padding: 1.5rem;">
+                    <table class="data-table">
                     <thead>
                         <tr>
                             <th>Usuario</th>
                             <th>Correo</th>
                             <th>Rol / Permiso</th>
+                            <th>Especialidades Habilitadas (CBS)</th>
                             <th>Descripción / Bio</th>
                             <th>F. Registro</th>
-                            <th>F. Modificación</th>
                             <th>Acciones</th>
                         </tr>
                     </thead>
@@ -93,27 +338,39 @@
                                 {% if resp.groups.all %}
                                     {% with role=resp.groups.all.0.name %}
                                         {% if role == 'Administrador' %}
-                                            <span class="badge badge-admin">Administrador</span>
+                                            <span class="badge badge-red">Administrador</span>
                                         {% elif role == 'Director de Proyecto' %}
-                                            <span class="badge badge-director">Director</span>
+                                            <span class="badge badge-blue">Director</span>
                                         {% else %}
-                                            <span class="badge badge-gestor">Gestor</span>
+                                            <span class="badge badge-emerald">Gestor</span>
                                         {% endif %}
                                     {% endwith %}
                                 {% else %}
-                                    <span class="badge badge-gestor">Sin Rol</span>
+                                    <span class="badge badge-amber">Sin Rol</span>
                                 {% endif %}
                             </td>
+                            <td>
+                                <div style="display: flex; flex-wrap: wrap; gap: 0.25rem; max-width: 250px;">
+                                    {% for spec in resp.profile.specialties.all %}
+                                        <span class="badge badge-blue" style="font-size: 0.7rem; padding: 0.15rem 0.35rem;" title="{{ spec.name }}">{{ spec.code }}</span>
+                                    {% empty %}
+                                        <span style="color: var(--efintel-gray); font-size: 0.75rem; font-style: italic;">Ninguna</span>
+                                    {% endfor %}
+                                </div>
+                            </td>
                             <td>{{ resp.profile.description|default:"Sin descripción personal" }}</td>
                             <td>{{ resp.profile.created_at|date:"d/m/Y"|default:"-" }}</td>
-                            <td>{{ resp.profile.updated_at|date:"d/m/Y H:i"|default:"-" }}</td>
                             <td>
-                                <div style="display: flex; gap: 0.5rem;">
-                                    <a href="{% url 'responsable_edit' resp.id %}" class="btn btn-outline" style="padding: 0.35rem 0.75rem; font-size: 0.8rem;">✏️ Editar</a>
+                                <div style="display: flex; gap: 0.25rem;">
+                                    <a href="{% url 'responsable_edit' resp.id %}" class="btn-icon" title="Editar" style="color: var(--efintel-blue); padding: 0.4rem; border-radius: 4px; transition: background 0.2s;">
+                                        <i data-lucide="edit-3" style="width: 16px;"></i>
+                                    </a>
                                     {% if resp != request.user %}
                                     <form action="{% url 'responsable_delete' resp.id %}" method="POST" style="display: inline;" onsubmit="return confirm('¿Estás seguro de que deseas eliminar este responsable?');">
                                         {% csrf_token %}
-                                        <button type="submit" class="btn btn-danger" style="padding: 0.35rem 0.75rem; font-size: 0.8rem;">🗑️ Eliminar</button>
+                                        <button type="submit" class="btn-icon" title="Eliminar" style="color: var(--efintel-danger); padding: 0.4rem; border-radius: 4px; transition: background 0.2s; background: transparent; border: none; cursor: pointer;">
+                                            <i data-lucide="trash-2" style="width: 16px;"></i>
+                                        </button>
                                     </form>
                                     {% endif %}
                                 </div>
@@ -126,21 +383,23 @@
                         {% endfor %}
                     </tbody>
                 </table>
+                </div>
             </div>
         </div>
 
         <!-- Pestaña Configuración -->
         <div id="tab-config" class="tab-content">
             <div style="margin-bottom: 1.5rem;">
-                <h2>Configuración General del Sistema</h2>
+                <h2 style="color: var(--efintel-petroleum); margin-bottom: 0.25rem;">Configuración General del Sistema</h2>
+                <p style="color: var(--efintel-gray); font-size: 0.9rem;">Parámetros y límites globales del ERP.</p>
             </div>
             <div style="max-width: 500px; display: flex; flex-direction: column; gap: 1.5rem;">
-                <div class="glass-card" style="padding: 1.5rem; background: rgba(0, 0, 0, 0.2);">
+                <div class="data-card" style="padding: 2rem;">
                     <div style="color: var(--text-secondary); font-size: 0.9rem; margin-bottom: 0.5rem;">Presupuesto General Asignado</div>
-                    <div style="font-size: 2rem; font-weight: 700; color: var(--accent-secondary);">${{ settings.global_budget|default:"100000.00" }}</div>
+                    <div style="font-size: 2.5rem; font-weight: 700; color: var(--efintel-petroleum);">${{ settings.global_budget|floatformat:"0"|intcomma|default:"100000" }}</div>
                 </div>
                 <div>
-                    <a href="{% url 'settings_edit' %}" class="btn btn-primary">✏️ Modificar Presupuesto General</a>
+                    <a href="{% url 'settings_edit' %}" class="btn-primary" style="text-decoration: none;">Modificar Presupuesto General</a>
                 </div>
             </div>
         </div>
@@ -148,20 +407,20 @@
         <!-- Pestaña Bitácora -->
         <div id="tab-bitacora" class="tab-content">
             <div style="margin-bottom: 1.5rem;">
-                <h2>Bitácora de Auditoría y Trazabilidad (Logs)</h2>
+                <h2 style="color: var(--efintel-petroleum); margin-bottom: 0.25rem;">Bitácora de Auditoría y Trazabilidad (Logs)</h2>
                 <p style="color: var(--text-secondary); font-size: 0.9rem;">Historial detallado de operaciones realizadas por los administradores en el sistema.</p>
             </div>
-            <div class="log-list">
+            <div class="data-card" style="padding: 1.5rem;">
                 {% for log in logs %}
                 <div class="log-item">
                     <div class="log-info">
                         <div class="log-action">
                             {% if "Creado" in log.action or "Creación" in log.action %}
-                                🟢 {{ log.action }}
+                                {{ log.action }}
                             {% elif "Eliminado" in log.action or "Eliminación" in log.action %}
-                                🔴 {{ log.action }}
+                                {{ log.action }}
                             {% else %}
-                                🟡 {{ log.action }}
+                                {{ log.action }}
                             {% endif %}
                         </div>
                         <div class="log-desc">{{ log.description }}</div>
@@ -176,7 +435,8 @@
                 {% endfor %}
             </div>
         </div>
-    </div>
+        </div> <!-- End Main Content Area -->
+    </div> <!-- End Gestion Layout -->
 {% endblock %}
 
 {% block extra_js %}
@@ -187,7 +447,7 @@
         contents.forEach(content => content.classList.remove('active'));
 
         // Desactivar todos los botones de pestaña
-        const buttons = document.querySelectorAll('.tab-btn');
+        const buttons = document.querySelectorAll('.sidebar-btn');
         buttons.forEach(btn => btn.classList.remove('active'));
 
         // Activar pestaña actual
@@ -202,7 +462,7 @@
     document.addEventListener("DOMContentLoaded", function() {
         const activeTab = localStorage.getItem('activeTab');
         if (activeTab && document.getElementById(activeTab)) {
-            const btn = Array.from(document.querySelectorAll('.tab-btn')).find(b => b.getAttribute('onclick').includes(activeTab));
+            const btn = Array.from(document.querySelectorAll('.sidebar-btn')).find(b => b.getAttribute('onclick').includes(activeTab));
             if (btn) {
                 // Simular clic en el botón
                 btn.click();
diff --git a/templates/expenses/project_form.html b/templates/expenses/project_form.html
index e18b9b8..e32ea0f 100644
--- a/templates/expenses/project_form.html
+++ b/templates/expenses/project_form.html
@@ -1,42 +1,98 @@
 {% extends 'base.html' %}
 
 {% block content %}
-    <div class="form-container">
-        <div class="glass-card" style="padding: 2.5rem;">
-            <h1 style="margin-bottom: 2rem;">
-                {% if form.instance.pk %}Editar Proyecto{% else %}Nuevo Proyecto{% endif %}
-            </h1>
+    <div class="form-container" style="max-width: 800px; margin: 0 auto;">
+        <div class="data-card" style="padding: 2.5rem; background: white; border-radius: 8px; box-shadow: 0 4px 6px -1px rgba(0,0,0,0.05);">
+            <h2 style="color: var(--efintel-petroleum); margin-bottom: 2rem; border-bottom: 2px solid var(--efintel-light); padding-bottom: 1rem; display: flex; align-items: center; gap: 0.5rem;">
+                <i data-lucide="{% if form.instance.pk %}edit-3{% else %}plus-circle{% endif %}"></i> 
+                {% if form.instance.pk %}Editar Proyecto o Centro de Costo{% else %}Nuevo Proyecto o Centro de Costo{% endif %}
+            </h2>
 
             <form method="post">
                 {% csrf_token %}
                 
-                <div class="form-group">
-                    <label for="{{ form.name.id_for_label }}">Nombre del Proyecto</label>
-                    {{ form.name }}
-                    {% if form.name.errors %}
-                        <div style="color: var(--danger); font-size: 0.8rem; margin-top: 0.25rem;">{{ form.name.errors }}</div>
+                <div style="display: grid; grid-template-columns: 1fr 2fr; gap: 1.5rem; margin-bottom: 1.5rem;">
+                    <div class="form-group">
+                        <label for="{{ form.code.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Código</label>
+                        {{ form.code }}
+                        {% if form.code.errors %}
+                            <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.code.errors }}</div>
+                        {% endif %}
+                    </div>
+
+                    <div class="form-group">
+                        <label for="{{ form.name.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Nombre del Proyecto / Centro</label>
+                        {{ form.name }}
+                        {% if form.name.errors %}
+                            <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.name.errors }}</div>
+                        {% endif %}
+                    </div>
+                </div>
+                
+                <div style="display: grid; grid-template-columns: 1fr 1fr; gap: 1.5rem; margin-bottom: 1.5rem;">
+                    <div class="form-group">
+                        <label for="{{ form.type.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Tipo de Centro</label>
+                        {{ form.type }}
+                        {% if form.type.errors %}
+                            <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.type.errors }}</div>
+                        {% endif %}
+                    </div>
+
+                    <div class="form-group">
+                        <label for="{{ form.assigned_budget_clp.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Presupuesto Asignado (CLP)</label>
+                        {{ form.assigned_budget_clp }}
+                        {% if form.assigned_budget_clp.errors %}
+                            <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.assigned_budget_clp.errors }}</div>
+                        {% endif %}
+                    </div>
+                </div>
+
+                <div style="display: grid; grid-template-columns: 1fr 1fr; gap: 1.5rem; margin-bottom: 1.5rem;">
+                    <div class="form-group">
+                        <label for="{{ form.category.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Categoría del Proyecto (Especialidad)</label>
+                        {{ form.category }}
+                        {% if form.category.errors %}
+                            <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.category.errors }}</div>
+                        {% endif %}
+                    </div>
+
+                    <div class="form-group">
+                        <label for="{{ form.status.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Estado del Proyecto</label>
+                        {{ form.status }}
+                        {% if form.status.errors %}
+                            <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.status.errors }}</div>
+                        {% endif %}
+                    </div>
+                </div>
+
+                <div class="form-group" style="margin-bottom: 1.5rem;">
+                    <label for="{{ form.parent.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Portafolio Padre (Opcional)</label>
+                    <p style="font-size: 0.75rem; color: var(--text-secondary); margin-bottom: 0.25rem;">Dejar en blanco si este proyecto actúa como un Portafolio principal.</p>
+                    {{ form.parent }}
+                    {% if form.parent.errors %}
+                        <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.parent.errors }}</div>
                     {% endif %}
                 </div>
 
-                <div class="form-group">
-                    <label for="{{ form.description.id_for_label }}">Descripción</label>
+                <div class="form-group" style="margin-bottom: 1.5rem;">
+                    <label for="{{ form.description.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Descripción</label>
                     {{ form.description }}
                     {% if form.description.errors %}
-                        <div style="color: var(--danger); font-size: 0.8rem; margin-top: 0.25rem;">{{ form.description.errors }}</div>
+                        <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.description.errors }}</div>
                     {% endif %}
                 </div>
-
-                <div class="form-group">
-                    <label for="{{ form.manager.id_for_label }}">Encargado / Responsable del Proyecto</label>
+                
+                <div class="form-group" style="margin-bottom: 2rem;">
+                    <label for="{{ form.manager.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Encargado / Responsable del Proyecto</label>
                     {{ form.manager }}
                     {% if form.manager.errors %}
-                        <div style="color: var(--danger); font-size: 0.8rem; margin-top: 0.25rem;">{{ form.manager.errors }}</div>
+                        <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.manager.errors }}</div>
                     {% endif %}
                 </div>
 
-                <div style="display: flex; gap: 1rem; margin-top: 2rem;">
-                    <button type="submit" class="btn btn-primary">Guardar</button>
-                    <a href="{% url 'gestion_panel' %}" class="btn btn-outline">Cancelar</a>
+                <div style="display: flex; gap: 1rem; padding-top: 1.5rem; border-top: 1px solid var(--efintel-light);">
+                    <button type="submit" class="btn-primary" style="padding: 0.6rem 2rem; font-size: 0.9rem;">Guardar Proyecto</button>
+                    <a href="{% url 'gestion_panel' %}" class="btn-secondary" style="padding: 0.6rem 2rem; font-size: 0.9rem; text-decoration: none;">Cancelar</a>
                 </div>
             </form>
         </div>
diff --git a/templates/expenses/project_list.html b/templates/expenses/project_list.html
index e9c57a7..2cc8c87 100644
--- a/templates/expenses/project_list.html
+++ b/templates/expenses/project_list.html
@@ -1,8 +1,13 @@
 {% extends 'base.html' %}
+{% load humanize %}
 
 {% block content %}
-    <div style="margin-bottom: 2rem;">
-        <h1>Proyectos</h1>
+    <div class="view-header">
+        <div class="view-title">
+            <h2>Proyectos</h2>
+            <p>Monitoreo de Centros de Costo</p>
+        </div>
+        <a href="{% url 'project_create' %}" class="btn-primary">Nuevo Proyecto / Centro</a>
     </div>
 
     <div class="project-grid">
@@ -15,15 +20,23 @@
                     <strong>Gestor:</strong> {{ project.manager.username|default:"No asignado" }}
                 </div>
                 <div class="project-stats">
-                    <div style="display: flex; flex-direction: column;">
-                        <span style="font-size: 0.8rem; color: var(--text-secondary);">Gastos</span>
-                        <span style="font-weight: 600; font-size: 1.1rem;">{{ project.expense_count|default:"0" }}</span>
-                    </div>
-                    <div style="display: flex; flex-direction: column; text-align: right;">
-                        <span style="font-size: 0.8rem; color: var(--text-secondary);">Total</span>
-                        <span style="font-weight: 600; font-size: 1.1rem; color: var(--accent-secondary);">
-                            ${{ project.total_expenses|default:"0.00" }}
-                        </span>
+                    <div style="display: flex; flex-direction: column; gap: 0.5rem; width: 100%;">
+                        <div style="display: flex; justify-content: space-between;">
+                            <span style="font-size: 0.8rem; color: var(--efintel-gray);">Presupuesto Asignado</span>
+                            <span style="font-weight: 700; font-family: var(--font-mono); color: var(--efintel-petroleum);">
+                                ${{ project.assigned_budget_clp|floatformat:"0"|intcomma }}
+                            </span>
+                        </div>
+                        <div style="display: flex; justify-content: space-between;">
+                            <span style="font-size: 0.8rem; color: var(--efintel-gray);">Costo Real Acumulado</span>
+                            <span style="font-weight: 700; font-family: var(--font-mono); color: var(--efintel-danger);">
+                                ${{ project.actual_cost_clp|floatformat:"0"|intcomma }}
+                            </span>
+                        </div>
+                        <div style="display: flex; justify-content: space-between; margin-top: 0.5rem; padding-top: 0.5rem; border-top: 1px solid var(--efintel-border);">
+                            <span style="font-size: 0.8rem; color: var(--efintel-gray);">Nº Erogaciones (Facturas)</span>
+                            <span style="font-weight: 700;">{{ project.expense_count|default:"0" }}</span>
+                        </div>
                     </div>
                 </div>
             </div>
diff --git a/templates/expenses/responsable_form.html b/templates/expenses/responsable_form.html
index 4b97145..e6fc630 100644
--- a/templates/expenses/responsable_form.html
+++ b/templates/expenses/responsable_form.html
@@ -1,71 +1,108 @@
 {% extends 'base.html' %}
 
 {% block content %}
-    <div class="form-container">
-        <div class="glass-card" style="padding: 2.5rem;">
-            <h1 style="margin-bottom: 2rem;">
+    <div class="form-container" style="max-width: 800px; margin: 0 auto;">
+        <div class="data-card" style="padding: 2.5rem; background: white; border-radius: 8px; box-shadow: 0 4px 6px -1px rgba(0,0,0,0.05);">
+            <h2 style="color: var(--efintel-petroleum); margin-bottom: 2rem; border-bottom: 2px solid var(--efintel-light); padding-bottom: 1rem; display: flex; align-items: center; gap: 0.5rem;">
+                <i data-lucide="{% if edit_mode %}edit-3{% else %}plus-circle{% endif %}"></i> 
                 {% if edit_mode %}Editar Colaborador (Responsable): {{ target_user.username }}{% else %}Nuevo Colaborador (Responsable){% endif %}
-            </h1>
+            </h2>
 
             <form method="post">
                 {% csrf_token %}
                 
-                <div class="form-group">
-                    <label for="{{ form.username.id_for_label }}">Nombre de Usuario</label>
-                    {{ form.username }}
-                    {% if form.username.errors %}
-                        <div style="color: var(--danger); font-size: 0.8rem; margin-top: 0.25rem;">{{ form.username.errors }}</div>
-                    {% endif %}
-                </div>
-
-                <div class="form-group">
-                    <label for="{{ form.email.id_for_label }}">Correo Electrónico</label>
-                    {{ form.email }}
-                    {% if form.email.errors %}
-                        <div style="color: var(--danger); font-size: 0.8rem; margin-top: 0.25rem;">{{ form.email.errors }}</div>
-                    {% endif %}
-                </div>
-
-                <div class="form-group">
-                    <label for="{{ form.password.id_for_label }}">
-                        Contraseña 
-                        {% if edit_mode %}
-                            <span style="font-size: 0.8rem; color: var(--text-secondary);">(Opcional: Dejar en blanco para no cambiarla)</span>
+                <div style="display: grid; grid-template-columns: 1fr 1fr; gap: 1.5rem; margin-bottom: 1.5rem;">
+                    <div class="form-group">
+                        <label for="{{ form.username.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Nombre de Usuario</label>
+                        {{ form.username }}
+                        {% if form.username.errors %}
+                            <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.username.errors }}</div>
                         {% endif %}
-                    </label>
-                    {{ form.password }}
-                    {% if form.password.errors %}
-                        <div style="color: var(--danger); font-size: 0.8rem; margin-top: 0.25rem;">{{ form.password.errors }}</div>
-                    {% endif %}
+                    </div>
+
+                    <div class="form-group">
+                        <label for="{{ form.email.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Correo Electrónico</label>
+                        {{ form.email }}
+                        {% if form.email.errors %}
+                            <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.email.errors }}</div>
+                        {% endif %}
+                    </div>
                 </div>
 
-                <div class="form-group">
-                    <label for="{{ form.role.id_for_label }}">Rol / Grupo del Sistema</label>
-                    {{ form.role }}
-                    {% if form.role.errors %}
-                        <div style="color: var(--danger); font-size: 0.8rem; margin-top: 0.25rem;">{{ form.role.errors }}</div>
-                    {% endif %}
+                <div style="display: grid; grid-template-columns: 1fr 1fr; gap: 1.5rem; margin-bottom: 1.5rem;">
+                    <div class="form-group">
+                        <label for="{{ form.password.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">
+                            Contraseña 
+                            {% if edit_mode %}
+                                <span style="font-size: 0.75rem; color: var(--efintel-gray); font-weight: 400;">(Opcional)</span>
+                            {% endif %}
+                        </label>
+                        {{ form.password }}
+                        {% if form.password.errors %}
+                            <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.password.errors }}</div>
+                        {% endif %}
+                    </div>
+
+                    <div class="form-group">
+                        <label for="{{ form.role.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Rol / Grupo del Sistema</label>
+                        {{ form.role }}
+                        {% if form.role.errors %}
+                            <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.role.errors }}</div>
+                        {% endif %}
+                    </div>
                 </div>
 
-                <div class="form-group">
-                    <label for="{{ form.description.id_for_label }}">Descripción / Bio del Responsable</label>
+                <div class="form-group" style="margin-bottom: 2rem;">
+                    <label for="{{ form.description.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Descripción / Bio del Responsable</label>
                     {{ form.description }}
                     {% if form.description.errors %}
-                        <div style="color: var(--danger); font-size: 0.8rem; margin-top: 0.25rem;">{{ form.description.errors }}</div>
+                        <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.description.errors }}</div>
                     {% endif %}
                 </div>
 
-                <div style="display: flex; gap: 1rem; margin-top: 2rem;">
-                    <button type="submit" class="btn btn-primary">Guardar</button>
-                    <a href="{% url 'gestion_panel' %}" class="btn btn-outline">Cancelar</a>
+                <div class="form-group" style="margin-bottom: 2rem;">
+                    <label style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Especialidades Técnicas (Categorías Asociadas)</label>
+                    <p style="font-size: 0.75rem; color: var(--efintel-gray); margin-bottom: 0.75rem;">Selecciona las áreas de especialidad de este colaborador en la cartera técnica.</p>
+                    <div class="specialties-container" style="max-height: 220px; overflow-y: auto; padding: 1rem; border: 1px solid var(--efintel-border); border-radius: 4px; background: #f8fafc;">
+                        <style>
+                            .specialties-container ul {
+                                list-style: none;
+                                padding: 0;
+                                margin: 0;
+                                display: grid;
+                                grid-template-columns: repeat(auto-fill, minmax(230px, 1fr));
+                                gap: 0.75rem;
+                            }
+                            .specialties-container li {
+                                display: flex;
+                                align-items: flex-start;
+                                gap: 0.4rem;
+                                font-size: 0.8rem;
+                                color: var(--efintel-dark);
+                            }
+                            .specialties-container input[type="checkbox"] {
+                                margin-top: 0.2rem;
+                                cursor: pointer;
+                            }
+                        </style>
+                        {{ form.specialties }}
+                    </div>
+                    {% if form.specialties.errors %}
+                        <div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.specialties.errors }}</div>
+                    {% endif %}
+                </div>
+
+                <div style="display: flex; gap: 1rem; padding-top: 1.5rem; border-top: 1px solid var(--efintel-light);">
+                    <button type="submit" class="btn-primary" style="padding: 0.6rem 2rem; font-size: 0.9rem;">Guardar Responsable</button>
+                    <a href="{% url 'gestion_panel' %}" class="btn-secondary" style="padding: 0.6rem 2rem; font-size: 0.9rem; text-decoration: none;">Cancelar</a>
                 </div>
             </form>
         </div>
     </div>
     
     <script>
-        // Apply form-control class to all inputs
-        document.querySelectorAll('input, select, textarea').forEach(el => {
+        // Apply form-control class to all inputs except checkboxes
+        document.querySelectorAll('input:not([type="checkbox"]), select, textarea').forEach(el => {
             el.classList.add('form-control');
         });
     </script>
diff --git a/templates/expenses/vendor_form.html b/templates/expenses/vendor_form.html
new file mode 100644
index 0000000..846a87f
--- /dev/null
+++ b/templates/expenses/vendor_form.html
@@ -0,0 +1,85 @@
+{% extends 'base.html' %}
+
+{% block content %}
+    <div class="form-container" style="max-width: 800px; margin: 0 auto;">
+        <div class="data-card" style="padding: 2.5rem; background: white; border-radius: 8px; box-shadow: 0 4px 6px -1px rgba(0,0,0,0.05);">
+            <h2 style="color: var(--efintel-petroleum); margin-bottom: 2rem; border-bottom: 2px solid var(--efintel-light); padding-bottom: 1rem; display: flex; align-items: center; gap: 0.5rem;">
+                <i data-lucide="{% if form.instance.pk %}edit-3{% else %}plus-circle{% endif %}"></i> 
+                {% if form.instance.pk %}Editar Proveedor{% else %}Nuevo Proveedor{% endif %}
+            </h2>
+
+            <form method="post">
+                {% csrf_token %}
+                
+                <h3 style="margin-bottom: 1rem; color: var(--efintel-dark); font-size: 1rem;">Información General</h3>
+                
+                <div style="display: grid; grid-template-columns: 1fr 2fr; gap: 1.5rem; margin-bottom: 1.5rem;">
+                    <div class="form-group">
+                        <label for="{{ form.rut.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">RUT Proveedor</label>
+                        {{ form.rut }}
+                        {% if form.rut.errors %}<div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.rut.errors }}</div>{% endif %}
+                    </div>
+
+                    <div class="form-group">
+                        <label for="{{ form.name.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Razón Social / Nombre</label>
+                        {{ form.name }}
+                        {% if form.name.errors %}<div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.name.errors }}</div>{% endif %}
+                    </div>
+                </div>
+
+                <div class="form-group" style="margin-bottom: 2rem;">
+                    <label for="{{ form.business_line.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Giro Comercial</label>
+                    {{ form.business_line }}
+                    {% if form.business_line.errors %}<div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.business_line.errors }}</div>{% endif %}
+                </div>
+
+                <h3 style="margin-top: 2.5rem; margin-bottom: 1rem; color: var(--efintel-dark); font-size: 1rem; border-top: 1px solid var(--efintel-light); padding-top: 1.5rem;">Datos Bancarios y Facturación</h3>
+
+                <div style="display: grid; grid-template-columns: 1fr 1fr; gap: 1.5rem; margin-bottom: 1.5rem;">
+                    <div class="form-group">
+                        <label for="{{ form.bank.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Banco</label>
+                        {{ form.bank }}
+                        {% if form.bank.errors %}<div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.bank.errors }}</div>{% endif %}
+                    </div>
+
+                    <div class="form-group">
+                        <label for="{{ form.account_type.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Tipo de Cuenta</label>
+                        {{ form.account_type }}
+                        {% if form.account_type.errors %}<div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.account_type.errors }}</div>{% endif %}
+                    </div>
+                </div>
+                
+                <div style="display: grid; grid-template-columns: 1fr 1fr; gap: 1.5rem; margin-bottom: 1.5rem;">
+                    <div class="form-group">
+                        <label for="{{ form.account_number.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Número de Cuenta</label>
+                        {{ form.account_number }}
+                        {% if form.account_number.errors %}<div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.account_number.errors }}</div>{% endif %}
+                    </div>
+
+                    <div class="form-group">
+                        <label for="{{ form.email.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Correo de Pago/Facturación</label>
+                        {{ form.email }}
+                        {% if form.email.errors %}<div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.email.errors }}</div>{% endif %}
+                    </div>
+                </div>
+
+                <div class="form-group" style="margin-bottom: 2rem; width: 50%;">
+                    <label for="{{ form.payment_terms.id_for_label }}" style="font-weight: 600; font-size: 0.85rem; color: var(--efintel-dark);">Plazo de Pago (Días)</label>
+                    {{ form.payment_terms }}
+                    {% if form.payment_terms.errors %}<div style="color: var(--efintel-danger); font-size: 0.75rem; margin-top: 4px;">{{ form.payment_terms.errors }}</div>{% endif %}
+                </div>
+
+                <div style="display: flex; gap: 1rem; padding-top: 1.5rem; border-top: 1px solid var(--efintel-light);">
+                    <button type="submit" class="btn-primary" style="padding: 0.6rem 2rem; font-size: 0.9rem;">Guardar Proveedor</button>
+                    <a href="{% url 'gestion_panel' %}" class="btn-secondary" style="padding: 0.6rem 2rem; font-size: 0.9rem; text-decoration: none;">Cancelar</a>
+                </div>
+            </form>
+        </div>
+    </div>
+    
+    <script>
+        document.querySelectorAll('input, select, textarea').forEach(el => {
+            el.classList.add('form-control');
+        });
+    </script>
+{% endblock %}