diff --git a/app/Http/Controllers/App/CategoryController.php b/app/Http/Controllers/App/CategoryController.php
index db66dc7..31f897d 100644
--- a/app/Http/Controllers/App/CategoryController.php
+++ b/app/Http/Controllers/App/CategoryController.php
@@ -11,7 +11,8 @@ class CategoryController extends Controller
 {
     public function index()
     {
-        $categorias = Category::where('is_active', true)
+        $categorias = Category::with(['subcategories' => fn ($q) => $q->where('is_active', true)->orderBy('name')])
+                ->where('is_active', true)
                 ->orderBy('name')
                 ->paginate(config('app.pagination'));
 
@@ -22,6 +23,8 @@ public function index()
 
     public function show(Category $categoria)
     {
+        $categoria->load(['subcategories' => fn ($q) => $q->where('is_active', true)->orderBy('name')]);
+
         return ApiResponse::OK->response([
             'model' => $categoria
         ]);
diff --git a/app/Http/Controllers/App/SubcategoryController.php b/app/Http/Controllers/App/SubcategoryController.php
new file mode 100644
index 0000000..f72b7ed
--- /dev/null
+++ b/app/Http/Controllers/App/SubcategoryController.php
@@ -0,0 +1,55 @@
+<?php namespace App\Http\Controllers\App;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\App\SubcategoryStoreRequest;
+use App\Http\Requests\App\SubcategoryUpdateRequest;
+use App\Models\Category;
+use App\Models\Subcategory;
+use Notsoweb\ApiResponse\Enums\ApiResponse;
+
+class SubcategoryController extends Controller
+{
+    public function index(Category $category)
+    {
+        $subcategorias = $category->subcategories()
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->paginate(config('app.pagination'));
+
+        return ApiResponse::OK->response([
+            'subcategories' => $subcategorias,
+        ]);
+    }
+
+    public function show(Category $category, Subcategory $subcategory)
+    {
+        return ApiResponse::OK->response([
+            'model' => $subcategory,
+        ]);
+    }
+
+    public function store(SubcategoryStoreRequest $request, Category $category)
+    {
+        $subcategoria = $category->subcategories()->create($request->validated());
+
+        return ApiResponse::OK->response([
+            'model' => $subcategoria,
+        ]);
+    }
+
+    public function update(SubcategoryUpdateRequest $request, Category $category, Subcategory $subcategory)
+    {
+        $subcategory->update($request->validated());
+
+        return ApiResponse::OK->response([
+            'model' => $subcategory->fresh(),
+        ]);
+    }
+
+    public function destroy(Category $category, Subcategory $subcategory)
+    {
+        $subcategory->delete();
+
+        return ApiResponse::OK->response();
+    }
+}
diff --git a/app/Http/Controllers/App/WarehouseController.php b/app/Http/Controllers/App/WarehouseController.php
index b62409d..045d1b6 100644
--- a/app/Http/Controllers/App/WarehouseController.php
+++ b/app/Http/Controllers/App/WarehouseController.php
@@ -112,6 +112,13 @@ public function destroy(int $id)
             ]);
         }
 
+        // Verificar si es el almacén principal
+        if ($warehouse->is_main) {
+            return ApiResponse::BAD_REQUEST->response([
+                'message' => 'No se puede eliminar el almacén principal'
+            ]);
+        }
+
         // Verificar si tiene stock
         $hasStock = $warehouse->inventories()->wherePivot('stock', '>', 0)->exists();
 
diff --git a/app/Http/Requests/App/CategoryStoreRequest.php b/app/Http/Requests/App/CategoryStoreRequest.php
index 3e6cf5f..59a4a0d 100644
--- a/app/Http/Requests/App/CategoryStoreRequest.php
+++ b/app/Http/Requests/App/CategoryStoreRequest.php
@@ -21,6 +21,7 @@ public function rules(): array
         return [
             'name' => ['required', 'string', 'max:100'],
             'description' => ['nullable', 'string', 'max:225'],
+            'is_active' => ['nullable', 'boolean'],
         ];
     }
 
diff --git a/app/Http/Requests/App/CategoryUpdateRequest.php b/app/Http/Requests/App/CategoryUpdateRequest.php
index fca682d..c7e2679 100644
--- a/app/Http/Requests/App/CategoryUpdateRequest.php
+++ b/app/Http/Requests/App/CategoryUpdateRequest.php
@@ -21,6 +21,7 @@ public function rules(): array
         return [
             'name' => ['nullable', 'string', 'max:100'],
             'description' => ['nullable', 'string', 'max:225'],
+            'is_active' => ['nullable', 'boolean'],
         ];
     }
 
@@ -31,6 +32,7 @@ public function messages(): array
             'name.max' => 'El nombre no debe exceder los 100 caracteres.',
             'description.string' => 'La descripción debe ser una cadena de texto.',
             'description.max' => 'La descripción no debe exceder los 225 caracteres.',
+            'is_active.boolean' => 'El campo activo debe ser verdadero o falso.',
         ];
     }
 }
diff --git a/app/Http/Requests/App/SubcategoryStoreRequest.php b/app/Http/Requests/App/SubcategoryStoreRequest.php
new file mode 100644
index 0000000..1891542
--- /dev/null
+++ b/app/Http/Requests/App/SubcategoryStoreRequest.php
@@ -0,0 +1,32 @@
+<?php namespace App\Http\Requests\App;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class SubcategoryStoreRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'name' => ['required', 'string', 'max:100'],
+            'description' => ['nullable', 'string', 'max:255'],
+            'is_active' => ['nullable', 'boolean'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'name.required' => 'El nombre es obligatorio.',
+            'name.string' => 'El nombre debe ser una cadena de texto.',
+            'name.max' => 'El nombre no debe exceder los 100 caracteres.',
+            'description.string' => 'La descripción debe ser una cadena de texto.',
+            'description.max' => 'La descripción no debe exceder los 255 caracteres.',
+            'is_active.boolean' => 'El campo activo debe ser verdadero o falso.',
+        ];
+    }
+}
diff --git a/app/Http/Requests/App/SubcategoryUpdateRequest.php b/app/Http/Requests/App/SubcategoryUpdateRequest.php
new file mode 100644
index 0000000..9d8d8fb
--- /dev/null
+++ b/app/Http/Requests/App/SubcategoryUpdateRequest.php
@@ -0,0 +1,31 @@
+<?php namespace App\Http\Requests\App;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class SubcategoryUpdateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'name' => ['nullable', 'string', 'max:100'],
+            'description' => ['nullable', 'string', 'max:255'],
+            'is_active' => ['nullable', 'boolean'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'name.string' => 'El nombre debe ser una cadena de texto.',
+            'name.max' => 'El nombre no debe exceder los 100 caracteres.',
+            'description.string' => 'La descripción debe ser una cadena de texto.',
+            'description.max' => 'La descripción no debe exceder los 255 caracteres.',
+            'is_active.boolean' => 'El campo activo debe ser verdadero o falso.',
+        ];
+    }
+}
diff --git a/app/Models/Category.php b/app/Models/Category.php
index f06409e..3d0d25d 100644
--- a/app/Models/Category.php
+++ b/app/Models/Category.php
@@ -5,6 +5,7 @@
 
 
 use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
 
 /**
  * Descripción
@@ -15,6 +16,8 @@
  */
 class Category extends Model
 {
+    use SoftDeletes;
+
     protected $fillable = [
         'name',
         'description',
@@ -25,6 +28,11 @@ class Category extends Model
         'is_active' => 'boolean',
     ];
 
+    public function subcategories()
+    {
+        return $this->hasMany(Subcategory::class);
+    }
+
     public function inventories()
     {
         return $this->hasMany(Inventory::class);
diff --git a/app/Models/Inventory.php b/app/Models/Inventory.php
index 80cedc9..6f3bc2f 100644
--- a/app/Models/Inventory.php
+++ b/app/Models/Inventory.php
@@ -22,6 +22,7 @@ class Inventory extends Model
 {
     protected $fillable = [
         'category_id',
+        'subcategory_id',
         'unit_of_measure_id',
         'name',
         'key_sat',
@@ -76,6 +77,11 @@ public function category()
         return $this->belongsTo(Category::class);
     }
 
+    public function subcategory()
+    {
+        return $this->belongsTo(Subcategory::class);
+    }
+
     public function unitOfMeasure()
     {
         return $this->belongsTo(UnitOfMeasurement::class);
diff --git a/app/Models/Subcategory.php b/app/Models/Subcategory.php
new file mode 100644
index 0000000..5b807c2
--- /dev/null
+++ b/app/Models/Subcategory.php
@@ -0,0 +1,30 @@
+<?php namespace App\Models;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class Subcategory extends Model
+{
+    use SoftDeletes;
+
+    protected $fillable = [
+        'category_id',
+        'name',
+        'description',
+        'is_active',
+    ];
+
+    protected $casts = [
+        'is_active' => 'boolean',
+    ];
+
+    public function category()
+    {
+        return $this->belongsTo(Category::class);
+    }
+
+    public function inventories()
+    {
+        return $this->hasMany(Inventory::class);
+    }
+}
diff --git a/database/migrations/2026_02_25_100000_create_subcategories_table.php b/database/migrations/2026_02_25_100000_create_subcategories_table.php
new file mode 100644
index 0000000..2944a38
--- /dev/null
+++ b/database/migrations/2026_02_25_100000_create_subcategories_table.php
@@ -0,0 +1,26 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('subcategories', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('category_id')->constrained()->cascadeOnDelete();
+            $table->string('name');
+            $table->text('description')->nullable();
+            $table->boolean('is_active')->default(true);
+            $table->timestamps();
+            $table->softDeletes();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('subcategories');
+    }
+};
diff --git a/database/migrations/2026_02_25_100001_add_subcategory_id_to_inventories_table.php b/database/migrations/2026_02_25_100001_add_subcategory_id_to_inventories_table.php
new file mode 100644
index 0000000..d6179dd
--- /dev/null
+++ b/database/migrations/2026_02_25_100001_add_subcategory_id_to_inventories_table.php
@@ -0,0 +1,23 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('inventories', function (Blueprint $table) {
+            $table->foreignId('subcategory_id')->nullable()->after('category_id')->constrained()->nullOnDelete();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('inventories', function (Blueprint $table) {
+            $table->dropForeign(['subcategory_id']);
+            $table->dropColumn('subcategory_id');
+        });
+    }
+};
diff --git a/routes/api.php b/routes/api.php
index 70ed53d..c2cfe41 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -3,6 +3,7 @@
 use App\Http\Controllers\App\BundleController;
 use App\Http\Controllers\App\CashRegisterController;
 use App\Http\Controllers\App\CategoryController;
+use App\Http\Controllers\App\SubcategoryController;
 use App\Http\Controllers\App\ClientController;
 use App\Http\Controllers\App\ClientTierController;
 use App\Http\Controllers\App\ExcelController;
@@ -85,6 +86,15 @@
     //CATEGORIAS
     Route::resource('categorias', CategoryController::class);
 
+    // SUBCATEGORIAS
+    Route::prefix('categorias/{category}/subcategorias')->group(function () {
+        Route::get('/', [SubcategoryController::class, 'index']);
+        Route::post('/', [SubcategoryController::class, 'store']);
+        Route::get('/{subcategory}', [SubcategoryController::class, 'show']);
+        Route::put('/{subcategory}', [SubcategoryController::class, 'update']);
+        Route::delete('/{subcategory}', [SubcategoryController::class, 'destroy']);
+    });
+
     //BUNDLES/KITS
     Route::resource('bundles', BundleController::class);
     Route::prefix('bundles')->group(function () {