feat(crm): catálogos de referencia en BD (SAT/ISO + cliente) — T2026-07-081/082

- Modelo crm.catalog_items (global tenant_id NULL / por tenant) + migración con
  índices únicos parciales y down().
- Seed de 18 catálogos globales (485 opciones): tipo registro/persona, estatus,
  giro, clasificaciones, medio contacto, idioma, régimen, uso CFDI, forma/método
  de pago SAT, moneda/país ISO, estados MX, tipo domicilio, área, cobertura.
- Servicio + endpoints CRUD /v1/crm/catalogs (listar/insertar/editar/borrar),
  con global solo para hub_admin y catálogos del cliente por tenant.
- Columnas nuevas: accounts.commercial_observations, accounts.preferred_contact_other,
  suppliers.classification_other.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

backend/alembic/versions/e6f7a8b9c0d1_crm_catalog_items.py

@@ -0,0 +1,90 @@
+"""crm catalog_items (catálogos de referencia) + columnas nuevas accounts/suppliers
+
+Revision ID: e6f7a8b9c0d1
+Revises: d5e6f7a8b9c0
+Create Date: 2026-07-22 00:00:00.000000
+
+Soporta T2026-07-081 (Clientes/Prospectos) y T2026-07-082 (Proveedores):
+catálogos de referencia SAT/ISO + propios del cliente, y campos faltantes
+(observaciones comerciales, "otro" de medio de contacto y de clasificación).
+"""
+from typing import Sequence, Union
+
+import sqlalchemy as sa
+from alembic import op
+
+revision: str = "e6f7a8b9c0d1"
+down_revision: Union[str, None] = "d5e6f7a8b9c0"
+branch_labels: Union[str, Sequence[str], None] = None
+depends_on: Union[str, Sequence[str], None] = None
+
+SCHEMA = "crm"
+
+
+def upgrade() -> None:
+    # ----- crm.catalog_items -----
+    op.create_table(
+        "catalog_items",
+        sa.Column("id", sa.Integer(), nullable=False),
+        sa.Column("catalog", sa.String(length=60), nullable=False),
+        sa.Column("code", sa.String(length=64), nullable=False),
+        sa.Column("label", sa.String(length=255), nullable=False),
+        sa.Column("parent_catalog", sa.String(length=60), nullable=True),
+        sa.Column("parent_code", sa.String(length=64), nullable=True),
+        # NULL = catálogo global (Aduanasoft); con valor = catálogo del tenant.
+        sa.Column("tenant_id", sa.Integer(), nullable=True),
+        sa.Column("sort_order", sa.Integer(), nullable=False, server_default=sa.text("0")),
+        sa.Column("is_active", sa.Boolean(), nullable=False, server_default=sa.text("true")),
+        sa.Column("is_system", sa.Boolean(), nullable=False, server_default=sa.text("false")),
+        sa.Column("extra", sa.JSON(), nullable=True),
+        sa.Column("created_by", sa.String(length=64), nullable=True),
+        sa.Column("updated_by", sa.String(length=64), nullable=True),
+        sa.Column("created_at", sa.DateTime(), nullable=False, server_default=sa.text("now()")),
+        sa.Column("updated_at", sa.DateTime(), nullable=False, server_default=sa.text("now()")),
+        sa.PrimaryKeyConstraint("id"),
+        schema=SCHEMA,
+    )
+    op.create_index("ix_crm_catalog_items_id", "catalog_items", ["id"], schema=SCHEMA)
+    op.create_index("ix_crm_catalog_items_catalog", "catalog_items", ["catalog"], schema=SCHEMA)
+    op.create_index("ix_crm_catalog_items_tenant_id", "catalog_items", ["tenant_id"], schema=SCHEMA)
+    op.create_index(
+        "ix_crm_catalog_items_lookup", "catalog_items", ["catalog", "tenant_id", "is_active"], schema=SCHEMA
+    )
+    # Unicidad de clave por catálogo: global (tenant NULL) y por tenant, separadas.
+    op.create_index(
+        "uq_crm_catalog_items_global",
+        "catalog_items",
+        ["catalog", "code"],
+        unique=True,
+        schema=SCHEMA,
+        postgresql_where=sa.text("tenant_id IS NULL"),
+    )
+    op.create_index(
+        "uq_crm_catalog_items_tenant",
+        "catalog_items",
+        ["catalog", "code", "tenant_id"],
+        unique=True,
+        schema=SCHEMA,
+        postgresql_where=sa.text("tenant_id IS NOT NULL"),
+    )
+
+    # ----- columnas nuevas -----
+    # Clientes/Prospectos: observaciones comerciales + "otro" del medio de contacto.
+    op.add_column("accounts", sa.Column("commercial_observations", sa.Text(), nullable=True), schema=SCHEMA)
+    op.add_column("accounts", sa.Column("preferred_contact_other", sa.String(length=120), nullable=True), schema=SCHEMA)
+    # Proveedores: "otro" de la clasificación múltiple.
+    op.add_column("suppliers", sa.Column("classification_other", sa.String(length=120), nullable=True), schema=SCHEMA)
+
+
+def downgrade() -> None:
+    op.drop_column("suppliers", "classification_other", schema=SCHEMA)
+    op.drop_column("accounts", "preferred_contact_other", schema=SCHEMA)
+    op.drop_column("accounts", "commercial_observations", schema=SCHEMA)
+
+    op.drop_index("uq_crm_catalog_items_tenant", table_name="catalog_items", schema=SCHEMA)
+    op.drop_index("uq_crm_catalog_items_global", table_name="catalog_items", schema=SCHEMA)
+    op.drop_index("ix_crm_catalog_items_lookup", table_name="catalog_items", schema=SCHEMA)
+    op.drop_index("ix_crm_catalog_items_tenant_id", table_name="catalog_items", schema=SCHEMA)
+    op.drop_index("ix_crm_catalog_items_catalog", table_name="catalog_items", schema=SCHEMA)
+    op.drop_index("ix_crm_catalog_items_id", table_name="catalog_items", schema=SCHEMA)
+    op.drop_table("catalog_items", schema=SCHEMA)