feat: add fixed asset classes management page and embed functionality

- Implemented a new page for managing fixed asset classes with full CRUD functionality.
- Added filtering options for searching classes by code, description, type, and fraction.
- Integrated dialogs for inserting, editing, and deleting classes with validation.
- Enhanced error handling and user feedback with toast notifications.
- Created an embedded iframe for the fixed asset classes page in the merchandise section.

backend/api/v1/modules/a24/fa/fa_classes/dto.py

@@ -0,0 +1,107 @@
+"""
+DTOs (Data Transfer Objects) para módulo de clases de activos fijos (FA)
+"""
+
+from datetime import datetime
+from decimal import Decimal
+from typing import Optional
+
+from pydantic import BaseModel, ConfigDict, Field
+
+
+class FAClassCreateDTO(BaseModel):
+    """DTO para crear una clase de activo fijo"""
+
+    class_id: int = Field(..., description="ID de la clase base en a76.classes")
+    
+    import_tariff_code: Optional[str] = Field(
+        None, max_length=10, description="Código de fracción de importación"
+    )
+    import_tariff_type: Optional[str] = Field(
+        None, max_length=6, description="Tipo de fracción de importación"
+    )
+    export_tariff_code: Optional[str] = Field(
+        None, max_length=10, description="Código de fracción de exportación"
+    )
+    export_tariff_type: Optional[str] = Field(
+        None, max_length=6, description="Tipo de fracción de exportación"
+    )
+    depreciation_rate: Optional[Decimal] = Field(
+        None, description="Tasa de depreciación anual", ge=0, le=100
+    )
+    fda_code: Optional[str] = Field(
+        None, max_length=20, description="Código FDA"
+    )
+    eccn_code: Optional[str] = Field(
+        None, max_length=20, description="Código ECCN (Export Control Classification Number)"
+    )
+    class_enabled: Optional[bool] = Field(
+        True, description="Indica si la clase está habilitada"
+    )
+
+    class Config:
+        from_attributes = True
+
+
+class FAClassUpdateDTO(BaseModel):
+    """DTO para actualizar una clase de activo fijo"""
+
+    import_tariff_code: Optional[str] = Field(
+        None, max_length=10, description="Código de fracción de importación"
+    )
+    import_tariff_type: Optional[str] = Field(
+        None, max_length=6, description="Tipo de fracción de importación"
+    )
+    export_tariff_code: Optional[str] = Field(
+        None, max_length=10, description="Código de fracción de exportación"
+    )
+    export_tariff_type: Optional[str] = Field(
+        None, max_length=6, description="Tipo de fracción de exportación"
+    )
+    depreciation_rate: Optional[Decimal] = Field(
+        None, description="Tasa de depreciación anual", ge=0, le=100
+    )
+    fda_code: Optional[str] = Field(
+        None, max_length=20, description="Código FDA"
+    )
+    eccn_code: Optional[str] = Field(
+        None, max_length=20, description="Código ECCN"
+    )
+    class_enabled: Optional[bool] = Field(
+        None, description="Indica si la clase está habilitada"
+    )
+
+    class Config:
+        from_attributes = True
+
+
+class FAClassResponseDTO(BaseModel):
+    """DTO para respuesta de clase de activo fijo"""
+
+    id: int
+    tenant_id: int
+    company_id: int
+    class_id: int
+    import_tariff_code: Optional[str] = None
+    import_tariff_type: Optional[str] = None
+    export_tariff_code: Optional[str] = None
+    export_tariff_type: Optional[str] = None
+    depreciation_rate: Optional[Decimal] = None
+    fda_code: Optional[str] = None
+    eccn_code: Optional[str] = None
+    class_enabled: Optional[bool] = None
+    created_at: datetime
+    updated_at: datetime
+
+    model_config = ConfigDict(from_attributes=True)
+
+
+class FAClassListResponseDTO(BaseModel):
+    """DTO para respuesta de lista paginada de clases de activos fijos"""
+
+    items: list[FAClassResponseDTO]
+    total: int
+    page: int
+    page_size: int
+
+    model_config = ConfigDict(from_attributes=True)