diff --git a/frontend/src/lib/components/fin/ConceptFields.svelte b/frontend/src/lib/components/fin/ConceptFields.svelte
new file mode 100644
index 0000000..b6e7523
--- /dev/null
+++ b/frontend/src/lib/components/fin/ConceptFields.svelte
@@ -0,0 +1,185 @@
+<script lang="ts">
+	import { Button } from '$lib/components/ui/button';
+	import {
+		satCatalogsAPI,
+		type ConceptInput,
+		type SatCatalogItem,
+		type SatUnitOfMeasure
+	} from '$lib/api/fin';
+	import { toast } from 'svelte-sonner';
+
+	let {
+		form = $bindable(),
+		companyId,
+		/** Clave ProdServ ya elegida; se muestra resuelta en vez del buscador. */
+		productService = $bindable(),
+		/** Error del 409 del backend, mostrado junto al campo de clave ProdServ. */
+		productServiceError = $bindable()
+	}: {
+		form: ConceptInput;
+		companyId: number | null;
+		productService: SatCatalogItem | null;
+		productServiceError: string;
+	} = $props();
+
+	let unitsOfMeasure = $state<SatUnitOfMeasure[]>([]);
+	let taxObjects = $state<SatCatalogItem[]>([]);
+
+	let productServiceQuery = $state('');
+	let productServiceOptions = $state<SatCatalogItem[]>([]);
+	let searchingProductService = $state(false);
+
+	$effect(() => {
+		const cid = companyId;
+		if (!cid) return;
+		void loadCatalogs(cid);
+	});
+
+	async function loadCatalogs(cid: number) {
+		try {
+			[unitsOfMeasure, taxObjects] = await Promise.all([
+				satCatalogsAPI.unitsOfMeasure(cid),
+				satCatalogsAPI.taxObjects(cid)
+			]);
+		} catch (e) {
+			toast.error(e instanceof Error ? e.message : 'No se pudieron cargar los catálogos del SAT');
+		}
+	}
+
+	/** Busca claves ProdServ; a partir de 2 caracteres para no traer el catálogo completo. */
+	async function searchProductServices() {
+		const cid = companyId;
+		const term = productServiceQuery.trim();
+		if (!cid || term.length < 2) {
+			productServiceOptions = [];
+			return;
+		}
+		searchingProductService = true;
+		try {
+			productServiceOptions = await satCatalogsAPI.productsServices(cid, {
+				search: term,
+				limit: 20
+			});
+		} catch (e) {
+			toast.error(
+				e instanceof Error ? e.message : 'No se pudo buscar la clave de producto/servicio'
+			);
+		} finally {
+			searchingProductService = false;
+		}
+	}
+
+	function pick(option: SatCatalogItem) {
+		productService = option;
+		form.product_service_id = option.id;
+		productServiceQuery = '';
+		productServiceOptions = [];
+		productServiceError = '';
+	}
+
+	function clearProductService() {
+		productService = null;
+		form.product_service_id = 0;
+		productServiceOptions = [];
+	}
+
+	const inputCls =
+		'rounded-md border bg-transparent px-3 py-2 text-sm outline-none focus-visible:ring-2 focus-visible:ring-ring';
+</script>
+
+<div class="grid gap-4 sm:grid-cols-2">
+	<label class="flex flex-col gap-1 text-sm">
+		<span class="font-medium">Clave *</span>
+		<input class="font-mono {inputCls}" bind:value={form.code} maxlength="40" required />
+	</label>
+	<label class="flex flex-col gap-1 text-sm">
+		<span class="font-medium">Precio unitario</span>
+		<input type="number" step="0.01" min="0" class={inputCls} bind:value={form.unit_price} />
+	</label>
+
+	<label class="flex flex-col gap-1 text-sm sm:col-span-2">
+		<span class="font-medium">Descripción *</span>
+		<input class={inputCls} bind:value={form.description} maxlength="500" required />
+	</label>
+
+	<div class="flex flex-col gap-1 text-sm sm:col-span-2">
+		<span class="font-medium">Clave de producto/servicio del SAT *</span>
+		<p class="text-xs text-muted-foreground">
+			Una clave del SAT solo puede estar asignada a un concepto de la empresa.
+		</p>
+		{#if productService}
+			<div class="flex items-center justify-between gap-2 rounded-md border px-3 py-2">
+				<span class="text-sm">
+					<span class="font-mono">{productService.code}</span>
+					<span class="text-muted-foreground"> — {productService.description}</span>
+				</span>
+				<Button type="button" variant="ghost" size="sm" onclick={clearProductService}
+					>Cambiar</Button
+				>
+			</div>
+		{:else}
+			<input
+				class={inputCls}
+				placeholder="Escribe al menos 2 caracteres (clave o descripción)…"
+				bind:value={productServiceQuery}
+				oninput={searchProductServices}
+			/>
+			{#if searchingProductService}
+				<p class="text-xs text-muted-foreground">Buscando…</p>
+			{:else if productServiceOptions.length > 0}
+				<ul class="max-h-48 overflow-y-auto rounded-md border">
+					{#each productServiceOptions as option (option.id)}
+						<li>
+							<button
+								type="button"
+								class="w-full px-3 py-2 text-left text-sm hover:bg-muted"
+								onclick={() => pick(option)}
+							>
+								<span class="font-mono">{option.code}</span>
+								<span class="text-muted-foreground"> — {option.description}</span>
+							</button>
+						</li>
+					{/each}
+				</ul>
+			{:else if productServiceQuery.trim().length >= 2}
+				<p class="text-xs text-muted-foreground">Sin coincidencias en el catálogo.</p>
+			{/if}
+		{/if}
+		{#if productServiceError}
+			<p class="text-xs text-destructive">{productServiceError}</p>
+		{/if}
+	</div>
+
+	<label class="flex flex-col gap-1 text-sm">
+		<span class="font-medium">Unidad de medida</span>
+		<select class={inputCls} bind:value={form.unit_of_measure_id}>
+			<option value={null}>Sin especificar</option>
+			{#each unitsOfMeasure as unit (unit.id)}
+				<option value={unit.id}>{unit.code} — {unit.name}</option>
+			{/each}
+		</select>
+	</label>
+	<label class="flex flex-col gap-1 text-sm">
+		<span class="font-medium">Objeto de impuesto</span>
+		<select class={inputCls} bind:value={form.tax_object_id}>
+			<option value={null}>Sin especificar</option>
+			{#each taxObjects as taxObject (taxObject.id)}
+				<option value={taxObject.id}>{taxObject.code} — {taxObject.description}</option>
+			{/each}
+		</select>
+	</label>
+
+	<label class="flex flex-col gap-1 text-sm">
+		<span class="font-medium">Moneda</span>
+		<input class={inputCls} bind:value={form.currency} maxlength="3" />
+	</label>
+	<label class="flex items-center gap-2 self-end text-sm">
+		<input type="checkbox" class="h-4 w-4 rounded border" bind:checked={form.is_active} />
+		<span class="font-medium">Activo</span>
+	</label>
+
+	<label class="flex flex-col gap-1 text-sm sm:col-span-2">
+		<span class="font-medium">Notas</span>
+		<textarea rows="3" class={inputCls} bind:value={form.notes}></textarea>
+	</label>
+</div>
diff --git a/frontend/src/routes/dashboard/fin/conceptos/+page.svelte b/frontend/src/routes/dashboard/fin/conceptos/+page.svelte
index ed87f66..11c1304 100644
--- a/frontend/src/routes/dashboard/fin/conceptos/+page.svelte
+++ b/frontend/src/routes/dashboard/fin/conceptos/+page.svelte
@@ -1,60 +1,23 @@
 <script lang="ts">
-	import { Tags, Plus, Pencil, Trash2, Search } from '@lucide/svelte';
+	import { Tags, Plus, Trash2, Search, ChevronRight } from '@lucide/svelte';
 	import * as Card from '$lib/components/ui/card';
 	import * as Table from '$lib/components/ui/table';
 	import { Button } from '$lib/components/ui/button';
 	import { companyStore } from '$lib/stores/company.svelte';
-	import {
-		conceptsAPI,
-		satCatalogsAPI,
-		type Concept,
-		type ConceptInput,
-		type SatCatalogItem,
-		type SatUnitOfMeasure
-	} from '$lib/api/fin';
+	import { conceptsAPI, type Concept } from '$lib/api/fin';
 	import { toast } from 'svelte-sonner';
 
-	const EMPTY_FORM: ConceptInput = {
-		code: '',
-		description: '',
-		product_service_id: 0,
-		unit_of_measure_id: null,
-		tax_object_id: null,
-		unit_price: null,
-		currency: 'MXN',
-		is_active: true,
-		notes: ''
-	};
-
 	let items = $state<Concept[]>([]);
 	let loading = $state(false);
 	let search = $state('');
 	let activeFilter = $state<'todos' | 'activos' | 'inactivos'>('todos');
 
-	let modalOpen = $state(false);
-	let saving = $state(false);
-	let editingId = $state<number | null>(null);
-	let form = $state<ConceptInput>({ ...EMPTY_FORM });
-	/** Error del 409 del backend, mostrado junto al campo de clave ProdServ. */
-	let productServiceError = $state('');
-
-	// Catálogos del SAT para los selectores.
-	let unitsOfMeasure = $state<SatUnitOfMeasure[]>([]);
-	let taxObjects = $state<SatCatalogItem[]>([]);
-
-	// Combobox de clave de producto/servicio.
-	let productServiceQuery = $state('');
-	let productServiceOptions = $state<SatCatalogItem[]>([]);
-	let productServiceSelected = $state<SatCatalogItem | null>(null);
-	let searchingProductService = $state(false);
-
 	const companyId = $derived(companyStore.activeCompany?.id ?? null);
 
 	$effect(() => {
 		const cid = companyId;
 		if (!cid) return;
 		void load(cid);
-		void loadCatalogs(cid);
 	});
 
 	async function load(cid: number) {
@@ -71,120 +34,6 @@
 		}
 	}
 
-	async function loadCatalogs(cid: number) {
-		try {
-			[unitsOfMeasure, taxObjects] = await Promise.all([
-				satCatalogsAPI.unitsOfMeasure(cid),
-				satCatalogsAPI.taxObjects(cid)
-			]);
-		} catch (e) {
-			toast.error(e instanceof Error ? e.message : 'No se pudieron cargar los catálogos del SAT');
-		}
-	}
-
-	/** Busca claves ProdServ; a partir de 2 caracteres para no traer el catálogo completo. */
-	async function searchProductServices() {
-		const cid = companyId;
-		const term = productServiceQuery.trim();
-		if (!cid || term.length < 2) {
-			productServiceOptions = [];
-			return;
-		}
-		searchingProductService = true;
-		try {
-			productServiceOptions = await satCatalogsAPI.productsServices(cid, {
-				search: term,
-				limit: 20
-			});
-		} catch (e) {
-			toast.error(
-				e instanceof Error ? e.message : 'No se pudo buscar la clave de producto/servicio'
-			);
-		} finally {
-			searchingProductService = false;
-		}
-	}
-
-	function pickProductService(option: SatCatalogItem) {
-		productServiceSelected = option;
-		form.product_service_id = option.id;
-		productServiceQuery = '';
-		productServiceOptions = [];
-		productServiceError = '';
-	}
-
-	function openCreate() {
-		editingId = null;
-		form = { ...EMPTY_FORM };
-		productServiceSelected = null;
-		productServiceQuery = '';
-		productServiceOptions = [];
-		productServiceError = '';
-		modalOpen = true;
-	}
-
-	function openEdit(concept: Concept) {
-		editingId = concept.id;
-		form = {
-			code: concept.code,
-			description: concept.description,
-			product_service_id: concept.product_service_id,
-			unit_of_measure_id: concept.unit_of_measure_id,
-			tax_object_id: concept.tax_object_id,
-			unit_price: concept.unit_price,
-			currency: concept.currency,
-			is_active: concept.is_active,
-			notes: concept.notes ?? ''
-		};
-		productServiceSelected = concept.product_service;
-		productServiceQuery = '';
-		productServiceOptions = [];
-		productServiceError = '';
-		modalOpen = true;
-	}
-
-	async function save(event: SubmitEvent) {
-		event.preventDefault();
-		const cid = companyId;
-		if (!cid) return;
-		if (!form.code.trim() || !form.description.trim()) {
-			toast.error('La clave y la descripción son obligatorias');
-			return;
-		}
-		if (!form.product_service_id) {
-			productServiceError = 'Selecciona la clave de producto/servicio del SAT';
-			return;
-		}
-		saving = true;
-		productServiceError = '';
-		try {
-			const payload: ConceptInput = {
-				...form,
-				unit_price:
-					form.unit_price === null || form.unit_price === undefined
-						? null
-						: Number(form.unit_price),
-				notes: form.notes?.trim() ? form.notes : null
-			};
-			if (editingId) {
-				await conceptsAPI.update(editingId, payload, cid);
-				toast.success('Concepto actualizado');
-			} else {
-				await conceptsAPI.create(payload, cid);
-				toast.success('Concepto creado');
-			}
-			modalOpen = false;
-			await load(cid);
-		} catch (e) {
-			const message = e instanceof Error ? e.message : 'No se pudo guardar el concepto';
-			// El 409 del backend por clave ProdServ ya tomada se muestra junto al campo.
-			if (message.toLowerCase().includes('producto/servicio')) productServiceError = message;
-			else toast.error(message);
-		} finally {
-			saving = false;
-		}
-	}
-
 	async function remove(concept: Concept) {
 		const cid = companyId;
 		if (!cid) return;
@@ -223,7 +72,7 @@
 				empresa.
 			</p>
 		</div>
-		<Button onclick={openCreate} disabled={!companyId}>
+		<Button href="/dashboard/fin/conceptos/nuevo" disabled={!companyId}>
 			<Plus class="mr-1 h-4 w-4" /> Nuevo concepto
 		</Button>
 	</div>
@@ -274,21 +123,26 @@
 						<Table.Body>
 							{#each items as concept (concept.id)}
 								<Table.Row>
-									<Table.Cell class="font-mono text-xs font-medium">{concept.code}</Table.Cell>
+									<Table.Cell class="font-mono text-xs font-medium">
+										<a class="hover:underline" href={`/dashboard/fin/conceptos/${concept.id}`}>
+											{concept.code}
+										</a>
+									</Table.Cell>
 									<Table.Cell>{concept.description}</Table.Cell>
 									<Table.Cell class="text-xs">
 										<span class="font-mono">{concept.product_service?.code ?? '—'}</span>
 										{#if concept.product_service}
-											<span class="block text-muted-foreground"
-												>{concept.product_service.description}</span
-											>
+											<span class="block text-muted-foreground">
+												{concept.product_service.description}
+											</span>
 										{/if}
 									</Table.Cell>
 									<Table.Cell class="text-xs">{concept.unit_of_measure?.name ?? '—'}</Table.Cell>
 									<Table.Cell class="text-xs">{concept.tax_object?.code ?? '—'}</Table.Cell>
-									<Table.Cell class="text-right"
-										>{money(concept.unit_price)} {concept.currency}</Table.Cell
-									>
+									<Table.Cell class="text-right">
+										{money(concept.unit_price)}
+										{concept.currency}
+									</Table.Cell>
 									<Table.Cell>
 										<span
 											class="inline-flex rounded-full px-2 py-0.5 text-xs font-medium {concept.is_active
@@ -302,10 +156,10 @@
 										<Button
 											variant="ghost"
 											size="sm"
-											onclick={() => openEdit(concept)}
-											aria-label="Editar"
+											href={`/dashboard/fin/conceptos/${concept.id}`}
+											aria-label="Abrir"
 										>
-											<Pencil class="h-4 w-4" />
+											<ChevronRight class="h-4 w-4" />
 										</Button>
 										<Button
 											variant="ghost"
@@ -325,134 +179,3 @@
 		</Card.Content>
 	</Card.Root>
 </div>
-
-<svelte:window
-	onkeydown={(e) => {
-		if (modalOpen && e.key === 'Escape') modalOpen = false;
-	}}
-/>
-
-{#if modalOpen}
-	<div
-		class="fixed inset-0 z-50 flex items-center justify-center bg-black/50 p-4"
-		role="presentation"
-		onclick={() => (modalOpen = false)}
-	>
-		<div
-			class="max-h-[90vh] w-full max-w-2xl overflow-y-auto rounded-lg border bg-card p-6 shadow-lg"
-			role="dialog"
-			aria-modal="true"
-			aria-label={editingId ? 'Editar concepto' : 'Nuevo concepto'}
-			tabindex="-1"
-			onclick={(e) => e.stopPropagation()}
-			onkeydown={(e) => e.stopPropagation()}
-		>
-			<h2 class="mb-4 text-lg font-semibold">{editingId ? 'Editar concepto' : 'Nuevo concepto'}</h2>
-			<form class="grid gap-4 sm:grid-cols-2" onsubmit={save}>
-				<label class="flex flex-col gap-1 text-sm">
-					<span class="font-medium">Clave *</span>
-					<input class={inputCls} bind:value={form.code} maxlength="40" required />
-				</label>
-				<label class="flex flex-col gap-1 text-sm">
-					<span class="font-medium">Precio unitario</span>
-					<input type="number" step="0.01" min="0" class={inputCls} bind:value={form.unit_price} />
-				</label>
-				<label class="flex flex-col gap-1 text-sm sm:col-span-2">
-					<span class="font-medium">Descripción *</span>
-					<input class={inputCls} bind:value={form.description} maxlength="500" required />
-				</label>
-
-				<div class="flex flex-col gap-1 text-sm sm:col-span-2">
-					<span class="font-medium">Clave de producto/servicio del SAT *</span>
-					{#if productServiceSelected}
-						<div class="flex items-center justify-between gap-2 rounded-md border px-3 py-2">
-							<span class="text-sm">
-								<span class="font-mono">{productServiceSelected.code}</span>
-								<span class="text-muted-foreground"> — {productServiceSelected.description}</span>
-							</span>
-							<Button
-								type="button"
-								variant="ghost"
-								size="sm"
-								onclick={() => {
-									productServiceSelected = null;
-									form.product_service_id = 0;
-								}}
-							>
-								Cambiar
-							</Button>
-						</div>
-					{:else}
-						<input
-							class={inputCls}
-							placeholder="Escribe al menos 2 caracteres (clave o descripción)…"
-							bind:value={productServiceQuery}
-							oninput={searchProductServices}
-						/>
-						{#if searchingProductService}
-							<p class="text-xs text-muted-foreground">Buscando…</p>
-						{:else if productServiceOptions.length > 0}
-							<ul class="max-h-48 overflow-y-auto rounded-md border">
-								{#each productServiceOptions as option (option.id)}
-									<li>
-										<button
-											type="button"
-											class="w-full px-3 py-2 text-left text-sm hover:bg-muted"
-											onclick={() => pickProductService(option)}
-										>
-											<span class="font-mono">{option.code}</span>
-											<span class="text-muted-foreground"> — {option.description}</span>
-										</button>
-									</li>
-								{/each}
-							</ul>
-						{/if}
-					{/if}
-					{#if productServiceError}
-						<p class="text-xs text-destructive">{productServiceError}</p>
-					{/if}
-				</div>
-
-				<label class="flex flex-col gap-1 text-sm">
-					<span class="font-medium">Unidad de medida</span>
-					<select class={inputCls} bind:value={form.unit_of_measure_id}>
-						<option value={null}>Sin especificar</option>
-						{#each unitsOfMeasure as unit (unit.id)}
-							<option value={unit.id}>{unit.code} — {unit.name}</option>
-						{/each}
-					</select>
-				</label>
-				<label class="flex flex-col gap-1 text-sm">
-					<span class="font-medium">Objeto de impuesto</span>
-					<select class={inputCls} bind:value={form.tax_object_id}>
-						<option value={null}>Sin especificar</option>
-						{#each taxObjects as taxObject (taxObject.id)}
-							<option value={taxObject.id}>{taxObject.code} — {taxObject.description}</option>
-						{/each}
-					</select>
-				</label>
-
-				<label class="flex flex-col gap-1 text-sm">
-					<span class="font-medium">Moneda</span>
-					<input class={inputCls} bind:value={form.currency} maxlength="3" />
-				</label>
-				<label class="flex items-center gap-2 self-end text-sm">
-					<input type="checkbox" bind:checked={form.is_active} />
-					<span class="font-medium">Activo</span>
-				</label>
-
-				<label class="flex flex-col gap-1 text-sm sm:col-span-2">
-					<span class="font-medium">Notas</span>
-					<textarea rows="2" class={inputCls} bind:value={form.notes}></textarea>
-				</label>
-
-				<div class="flex justify-end gap-2 sm:col-span-2">
-					<Button type="button" variant="outline" onclick={() => (modalOpen = false)}
-						>Cancelar</Button
-					>
-					<Button type="submit" disabled={saving}>{saving ? 'Guardando…' : 'Guardar'}</Button>
-				</div>
-			</form>
-		</div>
-	</div>
-{/if}
diff --git a/frontend/src/routes/dashboard/fin/conceptos/[id]/+page.svelte b/frontend/src/routes/dashboard/fin/conceptos/[id]/+page.svelte
new file mode 100644
index 0000000..a2ad257
--- /dev/null
+++ b/frontend/src/routes/dashboard/fin/conceptos/[id]/+page.svelte
@@ -0,0 +1,155 @@
+<script lang="ts">
+	import { ArrowLeft, Tags, Trash2 } from '@lucide/svelte';
+	import { goto } from '$app/navigation';
+	import { page } from '$app/state';
+	import * as Card from '$lib/components/ui/card';
+	import { Button } from '$lib/components/ui/button';
+	import ConceptFields from '$lib/components/fin/ConceptFields.svelte';
+	import { companyStore } from '$lib/stores/company.svelte';
+	import { conceptsAPI, type Concept, type ConceptInput, type SatCatalogItem } from '$lib/api/fin';
+	import { toast } from 'svelte-sonner';
+
+	const conceptId = $derived(Number(page.params.id));
+	const companyId = $derived(companyStore.activeCompany?.id ?? null);
+
+	let concept = $state<Concept | null>(null);
+	let form = $state<ConceptInput>({ code: '', description: '', product_service_id: 0 });
+	let productService = $state<SatCatalogItem | null>(null);
+	let productServiceError = $state('');
+	let loading = $state(false);
+	let saving = $state(false);
+
+	$effect(() => {
+		const cid = companyId;
+		const id = conceptId;
+		if (!cid || !id) return;
+		void load(cid, id);
+	});
+
+	function hydrate(c: Concept) {
+		form = {
+			code: c.code,
+			description: c.description,
+			product_service_id: c.product_service_id,
+			unit_of_measure_id: c.unit_of_measure_id,
+			tax_object_id: c.tax_object_id,
+			unit_price: c.unit_price,
+			currency: c.currency,
+			is_active: c.is_active,
+			notes: c.notes ?? ''
+		};
+		productService = c.product_service;
+		productServiceError = '';
+	}
+
+	async function load(cid: number, id: number) {
+		loading = true;
+		try {
+			concept = await conceptsAPI.get(id, cid);
+			hydrate(concept);
+		} catch (e) {
+			toast.error(e instanceof Error ? e.message : 'No se pudo cargar el concepto');
+		} finally {
+			loading = false;
+		}
+	}
+
+	async function save(event: SubmitEvent) {
+		event.preventDefault();
+		const cid = companyId;
+		if (!cid || !concept) return;
+		if (!form.code.trim() || !form.description.trim()) {
+			toast.error('La clave y la descripción son obligatorias');
+			return;
+		}
+		if (!form.product_service_id) {
+			productServiceError = 'Selecciona la clave de producto/servicio del SAT';
+			return;
+		}
+		saving = true;
+		productServiceError = '';
+		try {
+			concept = await conceptsAPI.update(
+				concept.id,
+				{
+					...form,
+					unit_price:
+						form.unit_price === null || form.unit_price === undefined
+							? null
+							: Number(form.unit_price),
+					notes: form.notes?.trim() ? form.notes : null
+				},
+				cid
+			);
+			hydrate(concept);
+			toast.success('Cambios guardados');
+		} catch (e) {
+			const message = e instanceof Error ? e.message : 'No se pudieron guardar los cambios';
+			// El 409 del backend por clave ProdServ ya asignada se muestra junto al campo.
+			if (message.toLowerCase().includes('producto/servicio')) productServiceError = message;
+			else toast.error(message);
+		} finally {
+			saving = false;
+		}
+	}
+
+	async function remove() {
+		const cid = companyId;
+		if (!cid || !concept) return;
+		if (!confirm(`¿Dar de baja el concepto "${concept.code}"?`)) return;
+		try {
+			await conceptsAPI.remove(concept.id, cid);
+			toast.success('Concepto dado de baja');
+			await goto('/dashboard/fin/conceptos');
+		} catch (e) {
+			toast.error(e instanceof Error ? e.message : 'No se pudo dar de baja el concepto');
+		}
+	}
+</script>
+
+<svelte:head>
+	<title>{concept ? `Concepto ${concept.code}` : 'Concepto de facturación'}</title>
+</svelte:head>
+
+<div class="space-y-6">
+	<Button variant="ghost" size="sm" href="/dashboard/fin/conceptos">
+		<ArrowLeft class="mr-1 h-4 w-4" /> Conceptos
+	</Button>
+
+	{#if loading && !concept}
+		<p class="text-sm text-muted-foreground">Cargando…</p>
+	{:else if concept}
+		<div class="flex flex-wrap items-start justify-between gap-3">
+			<div>
+				<h1 class="flex items-center gap-2 text-2xl font-bold tracking-tight">
+					<Tags class="h-6 w-6" />
+					{concept.code}
+				</h1>
+				<p class="mt-1 text-sm text-muted-foreground">
+					{concept.description}
+					{#if concept.product_service}
+						· <span class="font-mono">{concept.product_service.code}</span>
+					{/if}
+					· {concept.is_active ? 'Activo' : 'Inactivo'}
+				</p>
+			</div>
+			<Button variant="outline" onclick={remove}>
+				<Trash2 class="mr-1 h-4 w-4 text-destructive" /> Dar de baja
+			</Button>
+		</div>
+
+		<Card.Root>
+			<Card.Content class="pt-6">
+				<form onsubmit={save}>
+					<ConceptFields bind:form bind:productService bind:productServiceError {companyId} />
+
+					<div class="mt-6 flex justify-end border-t pt-4">
+						<Button type="submit" disabled={saving}
+							>{saving ? 'Guardando…' : 'Guardar cambios'}</Button
+						>
+					</div>
+				</form>
+			</Card.Content>
+		</Card.Root>
+	{/if}
+</div>
diff --git a/frontend/src/routes/dashboard/fin/conceptos/nuevo/+page.svelte b/frontend/src/routes/dashboard/fin/conceptos/nuevo/+page.svelte
new file mode 100644
index 0000000..a6f0e12
--- /dev/null
+++ b/frontend/src/routes/dashboard/fin/conceptos/nuevo/+page.svelte
@@ -0,0 +1,99 @@
+<script lang="ts">
+	import { ArrowLeft, Tags } from '@lucide/svelte';
+	import { goto } from '$app/navigation';
+	import * as Card from '$lib/components/ui/card';
+	import { Button } from '$lib/components/ui/button';
+	import ConceptFields from '$lib/components/fin/ConceptFields.svelte';
+	import { companyStore } from '$lib/stores/company.svelte';
+	import { conceptsAPI, type ConceptInput, type SatCatalogItem } from '$lib/api/fin';
+	import { toast } from 'svelte-sonner';
+
+	let form = $state<ConceptInput>({
+		code: '',
+		description: '',
+		product_service_id: 0,
+		unit_of_measure_id: null,
+		tax_object_id: null,
+		unit_price: null,
+		currency: 'MXN',
+		is_active: true,
+		notes: ''
+	});
+	let productService = $state<SatCatalogItem | null>(null);
+	let productServiceError = $state('');
+	let saving = $state(false);
+
+	const companyId = $derived(companyStore.activeCompany?.id ?? null);
+
+	async function save(event: SubmitEvent) {
+		event.preventDefault();
+		const cid = companyId;
+		if (!cid) return;
+		if (!form.code.trim() || !form.description.trim()) {
+			toast.error('La clave y la descripción son obligatorias');
+			return;
+		}
+		if (!form.product_service_id) {
+			productServiceError = 'Selecciona la clave de producto/servicio del SAT';
+			return;
+		}
+		saving = true;
+		productServiceError = '';
+		try {
+			const created = await conceptsAPI.create(
+				{
+					...form,
+					unit_price:
+						form.unit_price === null || form.unit_price === undefined
+							? null
+							: Number(form.unit_price),
+					notes: form.notes?.trim() ? form.notes : null
+				},
+				cid
+			);
+			toast.success('Concepto creado');
+			await goto(`/dashboard/fin/conceptos/${created.id}`);
+		} catch (e) {
+			const message = e instanceof Error ? e.message : 'No se pudo crear el concepto';
+			// El 409 del backend por clave ProdServ ya asignada se muestra junto al campo.
+			if (message.toLowerCase().includes('producto/servicio')) productServiceError = message;
+			else toast.error(message);
+		} finally {
+			saving = false;
+		}
+	}
+</script>
+
+<svelte:head>
+	<title>Nuevo concepto de facturación</title>
+</svelte:head>
+
+<div class="space-y-6">
+	<Button variant="ghost" size="sm" href="/dashboard/fin/conceptos">
+		<ArrowLeft class="mr-1 h-4 w-4" /> Conceptos
+	</Button>
+
+	<div>
+		<h1 class="flex items-center gap-2 text-2xl font-bold tracking-tight">
+			<Tags class="h-6 w-6" /> Nuevo concepto
+		</h1>
+		<p class="mt-1 text-sm text-muted-foreground">
+			Cada concepto se liga a una clave de producto/servicio del SAT.
+		</p>
+	</div>
+
+	<Card.Root>
+		<Card.Content class="pt-6">
+			<form onsubmit={save}>
+				<ConceptFields bind:form bind:productService bind:productServiceError {companyId} />
+
+				<div class="mt-6 flex justify-end gap-2 border-t pt-4">
+					<Button type="button" variant="outline" href="/dashboard/fin/conceptos">Cancelar</Button>
+					<Button type="submit" disabled={saving || !companyId}
+						>{saving ? 'Guardando…' : 'Crear'}</Button
+					>
+				</div>
+			</form>
+		</Card.Content>
+	</Card.Root>
+</div>