diff --git a/backend/alembic/versions/7937209f9718_seed_initial_data.py b/backend/alembic/versions/7937209f9718_seed_initial_data.py
index f4e2a5de..6e1e2359 100644
--- a/backend/alembic/versions/7937209f9718_seed_initial_data.py
+++ b/backend/alembic/versions/7937209f9718_seed_initial_data.py
@@ -69,6 +69,9 @@ from api.v1.modules.a76.general_catalogs.units_of_measure.seed_ame import (
 from api.v1.modules.a76.general_catalogs.units_of_measure.seed_adua import (
     seed as adua_seed,
 )
+from api.v1.modules.a76.general_catalogs.tariff_fractions.seed import (
+    seed as tariff_fractions_seed,
+)
 from api.v1.modules.core.permissions.seed import (
     seed_invoices,
     seed_user,
@@ -462,6 +465,22 @@ def upgrade() -> None:
     """
     )
 
+    # --- SEEDS A76 (Tariff Fractions - Fracciones Arancelarias Mexicanas) ---
+    values_tariff_fractions = ", ".join(
+        [
+            f"({format_value(code)}, {format_value(fraction)}, {format_value(description)}, "
+            f"{format_value(nico)}, {format_value(umt)}, {format_value(adv_impo)}, {format_value(adv_expo)})"
+            for code, fraction, description, nico, umt, adv_impo, adv_expo in tariff_fractions_seed
+        ]
+    )
+    op.execute(
+        f"""
+        INSERT INTO a76.tariff_fractions (code, fraction, description, nico, umt, adv_impo, adv_expo)
+        VALUES {values_tariff_fractions}
+        ON CONFLICT (code) DO NOTHING;
+    """
+    )
+
 
 def downgrade() -> None:
     """Downgrade schema."""