diff --git a/app/Http/Controllers/App/BillController.php b/app/Http/Controllers/App/BillController.php
new file mode 100644
index 0000000..70d0968
--- /dev/null
+++ b/app/Http/Controllers/App/BillController.php
@@ -0,0 +1,232 @@
+<?php namespace App\Http\Controllers\App;
+
+use App\Http\Requests\App\BillStoreRequest;
+use App\Http\Requests\App\BillUpdateRequest;
+use App\Models\Bill;
+use App\Http\Controllers\Controller;
+use Illuminate\Support\Facades\Storage;
+use Notsoweb\ApiResponse\Enums\ApiResponse;
+use PhpOffice\PhpSpreadsheet\Spreadsheet;
+use PhpOffice\PhpSpreadsheet\Writer\Xlsx;
+use PhpOffice\PhpSpreadsheet\Style\Border;
+use PhpOffice\PhpSpreadsheet\Style\Fill;
+use PhpOffice\PhpSpreadsheet\Style\Alignment;
+use Carbon\Carbon;
+
+class BillController extends Controller
+{
+    /**
+     * Display a listing of the resource.
+     */
+    public function index()
+    {
+        $query = Bill::query();
+
+        if (request()->filled('q')) {
+            $query->where('name', 'like', '%' . request()->q . '%');
+        }
+
+        $bills = $query->orderByDesc('created_at')
+            ->paginate(config('app.pagination', 15));
+
+        return ApiResponse::OK->response(['bills' => $bills]);
+    }
+
+    /**
+     * Store a newly created resource in storage.
+     */
+    public function store(BillStoreRequest $request)
+    {
+        $data = $request->validated();
+
+        if ($request->hasFile('file')) {
+            $data['file_path'] = $request->file('file')->store('bills', 'public');
+        }
+
+        unset($data['file']);
+
+        $bill = Bill::create($data);
+
+        return ApiResponse::CREATED->response(['bill' => $bill]);
+    }
+
+    /**
+     * Display the specified resource.
+     */
+    public function show(Bill $bill)
+    {
+        return ApiResponse::OK->response(['bill' => $bill]);
+    }
+
+    /**
+     * Update the specified resource in storage.
+     */
+    public function update(BillUpdateRequest $request, Bill $bill)
+    {
+        $data = $request->validated();
+
+        if ($request->hasFile('file')) {
+            if ($bill->file_path) {
+                Storage::disk('public')->delete($bill->file_path);
+            }
+            $data['file_path'] = $request->file('file')->store('bills', 'public');
+        }
+
+        unset($data['file']);
+
+        $bill->update($data);
+
+        return ApiResponse::OK->response(['bill' => $bill->fresh()]);
+    }
+
+    /**
+     * Remove the specified resource from storage.
+     */
+    public function destroy(Bill $bill)
+    {
+        if ($bill->file_path) {
+            Storage::disk('public')->delete($bill->file_path);
+        }
+
+        $bill->delete();
+
+        return ApiResponse::OK->response();
+    }
+
+    /**
+     * Alterna el estado de pago de la factura.
+     */
+    public function togglePaid(Bill $bill)
+    {
+        $bill->update(['paid' => !$bill->paid]);
+
+        return ApiResponse::OK->response(['bill' => $bill->fresh()]);
+    }
+
+    /**
+     * Exporta a Excel las facturas pendientes de pago.
+     */
+    public function export()
+    {
+        $bills = Bill::where('paid', false)
+            ->orderBy('deadline')
+            ->orderBy('created_at')
+            ->get();
+
+        $spreadsheet = new Spreadsheet();
+        $sheet = $spreadsheet->getActiveSheet();
+        $sheet->setTitle('Facturas por Pagar');
+
+        $sheet->getParent()->getDefaultStyle()->getFont()->setName('Arial')->setSize(10);
+
+        $styleHeader = [
+            'font'      => ['bold' => true, 'size' => 10, 'color' => ['rgb' => 'FFFFFF']],
+            'fill'      => ['fillType' => Fill::FILL_SOLID, 'startColor' => ['rgb' => '4472C4']],
+            'alignment' => ['horizontal' => Alignment::HORIZONTAL_CENTER, 'vertical' => Alignment::VERTICAL_CENTER],
+            'borders'   => ['allBorders' => ['borderStyle' => Border::BORDER_THIN]],
+        ];
+
+        $styleData = [
+            'borders'   => ['allBorders' => ['borderStyle' => Border::BORDER_THIN, 'color' => ['rgb' => 'D0D0D0']]],
+            'alignment' => ['vertical' => Alignment::VERTICAL_CENTER],
+        ];
+
+        // Título
+        $sheet->mergeCells('A1:E1');
+        $sheet->setCellValue('A1', 'FACTURAS PENDIENTES DE PAGO');
+        $sheet->getStyle('A1')->applyFromArray([
+            'font'      => ['bold' => true, 'size' => 14],
+            'alignment' => ['horizontal' => Alignment::HORIZONTAL_CENTER],
+        ]);
+
+        $sheet->mergeCells('A2:E2');
+        $sheet->setCellValue('A2', 'Generado el ' . Carbon::now()->format('d/m/Y H:i'));
+        $sheet->getStyle('A2')->applyFromArray([
+            'font'      => ['italic' => true, 'color' => ['rgb' => '666666']],
+            'alignment' => ['horizontal' => Alignment::HORIZONTAL_CENTER],
+        ]);
+
+        // Encabezados
+        $headers = ['A4' => '#', 'B4' => 'NOMBRE', 'C4' => 'COSTO', 'D4' => 'FECHA LÍMITE', 'E4' => 'DÍAS RESTANTES'];
+        foreach ($headers as $cell => $text) {
+            $sheet->setCellValue($cell, $text);
+        }
+        $sheet->getStyle('A4:E4')->applyFromArray($styleHeader);
+        $sheet->getRowDimension(4)->setRowHeight(22);
+
+        // Datos
+        $row = 5;
+        $total = 0;
+        foreach ($bills as $i => $bill) {
+            $deadline = $bill->deadline ? Carbon::parse($bill->deadline) : null;
+            // Positivo = días que faltan, negativo = días vencida
+            $daysLeft = $deadline ? (int) Carbon::today()->diffInDays($deadline, false) : null;
+
+            if ($daysLeft === null) {
+                $daysLabel = '—';
+            } elseif ($daysLeft === 0) {
+                $daysLabel = 'Hoy';
+            } elseif ($daysLeft > 0) {
+                $daysLabel = "+{$daysLeft}";
+            } else {
+                $daysLabel = (string) $daysLeft; // ya incluye el signo negativo
+            }
+
+            $sheet->setCellValue('A' . $row, $i + 1);
+            $sheet->setCellValue('B' . $row, $bill->name);
+            $sheet->setCellValue('C' . $row, (float) $bill->cost);
+            $sheet->setCellValue('D' . $row, $deadline?->format('d/m/Y') ?? '—');
+            $sheet->setCellValue('E' . $row, $daysLabel);
+
+            $sheet->getStyle('C' . $row)->getNumberFormat()->setFormatCode('$#,##0.00');
+            $sheet->getStyle('A' . $row . ':E' . $row)->applyFromArray($styleData);
+            $sheet->getStyle('A' . $row)->getAlignment()->setHorizontal(Alignment::HORIZONTAL_CENTER);
+            $sheet->getStyle('C' . $row)->getAlignment()->setHorizontal(Alignment::HORIZONTAL_RIGHT);
+            $sheet->getStyle('D' . $row)->getAlignment()->setHorizontal(Alignment::HORIZONTAL_CENTER);
+            $sheet->getStyle('E' . $row)->getAlignment()->setHorizontal(Alignment::HORIZONTAL_CENTER);
+
+            // Verde si quedan días, rojo si está vencida
+            if ($daysLeft !== null && $daysLeft > 0) {
+                $sheet->getStyle('E' . $row)->getFont()->getColor()->setRGB('1A7A1A');
+            } elseif ($daysLeft !== null && $daysLeft < 0) {
+                $sheet->getStyle('D' . $row . ':E' . $row)->getFont()->getColor()->setRGB('CC0000');
+                $sheet->getStyle('D' . $row . ':E' . $row)->getFont()->setBold(true);
+            } elseif ($daysLeft === 0) {
+                $sheet->getStyle('E' . $row)->getFont()->getColor()->setRGB('B45309');
+                $sheet->getStyle('E' . $row)->getFont()->setBold(true);
+            }
+
+            $total += (float) $bill->cost;
+            $row++;
+        }
+
+        // Total
+        $sheet->setCellValue('B' . $row, 'TOTAL PENDIENTE');
+        $sheet->setCellValue('C' . $row, $total);
+        $sheet->getStyle('C' . $row)->getNumberFormat()->setFormatCode('$#,##0.00');
+        $sheet->getStyle('B' . $row . ':C' . $row)->applyFromArray([
+            'font'      => ['bold' => true, 'size' => 11],
+            'fill'      => ['fillType' => Fill::FILL_SOLID, 'startColor' => ['rgb' => 'FFF2CC']],
+            'borders'   => ['allBorders' => ['borderStyle' => Border::BORDER_THIN]],
+            'alignment' => ['horizontal' => Alignment::HORIZONTAL_RIGHT],
+        ]);
+
+        // Anchos de columna
+        $sheet->getColumnDimension('A')->setWidth(6);
+        $sheet->getColumnDimension('B')->setWidth(40);
+        $sheet->getColumnDimension('C')->setWidth(18);
+        $sheet->getColumnDimension('D')->setWidth(16);
+        $sheet->getColumnDimension('E')->setWidth(16);
+
+        // Generar archivo
+        $fileName = 'Facturas_Pendientes_' . Carbon::now()->format('Ymd_His') . '.xlsx';
+        $filePath = storage_path('app/temp/' . $fileName);
+        if (!file_exists(dirname($filePath))) mkdir(dirname($filePath), 0755, true);
+
+        (new Xlsx($spreadsheet))->save($filePath);
+
+        return response()->download($filePath, $fileName, [
+            'Content-Type' => 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet',
+        ])->deleteFileAfterSend(true);
+    }
+}
diff --git a/app/Http/Requests/App/BillStoreRequest.php b/app/Http/Requests/App/BillStoreRequest.php
new file mode 100644
index 0000000..cf4ce3c
--- /dev/null
+++ b/app/Http/Requests/App/BillStoreRequest.php
@@ -0,0 +1,45 @@
+<?php
+
+namespace App\Http\Requests\App;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class BillStoreRequest extends FormRequest
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     */
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    /**
+     * Get the validation rules that apply to the request.
+     */
+    public function rules(): array
+    {
+        return [
+            'name'     => ['required', 'string', 'max:255'],
+            'cost'     => ['required', 'numeric', 'min:0'],
+            'deadline' => ['nullable', 'date'],
+            'paid'     => ['boolean'],
+            'file'     => ['nullable', 'file', 'mimes:pdf,jpg,jpeg,png', 'max:10240'],
+        ];
+    }
+
+    /**
+     * Custom validation messages
+     */
+    public function messages(): array
+    {
+        return [
+            'name.required' => 'El nombre de la factura es obligatorio.',
+            'cost.required' => 'El costo es obligatorio.',
+            'cost.numeric' => 'El costo debe ser un número válido.',
+            'cost.min' => 'El costo debe ser un valor positivo.',
+            'file.mimes' => 'El archivo debe ser PDF o imagen (jpg, jpeg, png).',
+            'file.max' => 'El archivo no puede superar los 10 MB.',
+        ];
+    }
+}
diff --git a/app/Http/Requests/App/BillUpdateRequest.php b/app/Http/Requests/App/BillUpdateRequest.php
new file mode 100644
index 0000000..d60a88d
--- /dev/null
+++ b/app/Http/Requests/App/BillUpdateRequest.php
@@ -0,0 +1,45 @@
+<?php
+
+namespace App\Http\Requests\App;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class BillUpdateRequest extends FormRequest
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     */
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    /**
+     * Get the validation rules that apply to the request.
+     */
+    public function rules(): array
+    {
+        return [
+            'name'     => ['required', 'string', 'max:255'],
+            'cost'     => ['required', 'numeric', 'min:0'],
+            'deadline' => ['nullable', 'date'],
+            'paid'     => ['boolean'],
+            'file'     => ['sometimes', 'nullable', 'file', 'mimes:pdf,jpg,jpeg,png', 'max:10240'],
+        ];
+    }
+
+    /**
+     * Custom validation messages
+     */
+    public function messages(): array
+    {
+        return [
+            'name.required' => 'El nombre de la factura es obligatorio.',
+            'cost.required' => 'El costo es obligatorio.',
+            'cost.numeric' => 'El costo debe ser un número válido.',
+            'cost.min' => 'El costo debe ser un valor positivo.',
+            'file.mimes' => 'El archivo debe ser PDF o imagen (jpg, jpeg, png).',
+            'file.max' => 'El archivo no puede superar los 10 MB.',
+        ];
+    }
+}
diff --git a/app/Models/Bill.php b/app/Models/Bill.php
new file mode 100644
index 0000000..4e1f6e3
--- /dev/null
+++ b/app/Models/Bill.php
@@ -0,0 +1,31 @@
+<?php namespace App\Models;
+/**
+ * @copyright (c) 2025 Notsoweb Software (https://notsoweb.com) - All Rights Reserved
+ */
+
+
+use Illuminate\Database\Eloquent\Model;
+
+class Bill extends Model
+{
+    protected $fillable = [
+        'name',
+        'cost',
+        'file_path',
+        'deadline',
+        'paid',
+    ];
+
+    protected $casts = [
+        'cost' => 'decimal:2',
+        'paid' => 'boolean',
+    ];
+
+    protected $appends = ['file_url'];
+
+    public function getFileUrlAttribute(): ?string
+    {
+        if (!$this->file_path) return null;
+        return asset('storage/' . $this->file_path);
+    }
+}
diff --git a/database/migrations/2026_03_21_092446_create_bills_table.php b/database/migrations/2026_03_21_092446_create_bills_table.php
new file mode 100644
index 0000000..7c74d1b
--- /dev/null
+++ b/database/migrations/2026_03_21_092446_create_bills_table.php
@@ -0,0 +1,32 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+       Schema::create('bills', function (Blueprint $table) {
+            $table->id();
+            $table->string('name');
+            $table->decimal('cost', 12, 2);
+            $table->string('file_path')->nullable();
+            $table->date('deadline')->nullable();
+            $table->boolean('paid')->default(false);
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('bills');
+    }
+};
diff --git a/database/migrations/seed/2026_03_21_100151_add_bills_permission.php b/database/migrations/seed/2026_03_21_100151_add_bills_permission.php
new file mode 100644
index 0000000..c764d2b
--- /dev/null
+++ b/database/migrations/seed/2026_03_21_100151_add_bills_permission.php
@@ -0,0 +1,46 @@
+<?php
+
+use App\Models\PermissionType;
+use Illuminate\Database\Migrations\Migration;
+use Spatie\Permission\Models\Permission;
+use Spatie\Permission\Models\Role;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        $type = PermissionType::firstOrCreate([
+            'name' => 'Facturas / Gastos'
+        ]);
+
+        $billIndex   = Permission::firstOrCreate(['name' => 'bills.index'],   ['guard_name' => 'api', 'description' => 'Mostrar facturas',   'permission_type_id' => $type->id]);
+        $billCreate  = Permission::firstOrCreate(['name' => 'bills.create'],  ['guard_name' => 'api', 'description' => 'Subir facturas',     'permission_type_id' => $type->id]);
+        $billEdit    = Permission::firstOrCreate(['name' => 'bills.edit'],    ['guard_name' => 'api', 'description' => 'Editar facturas',    'permission_type_id' => $type->id]);
+        $billDestroy = Permission::firstOrCreate(['name' => 'bills.destroy'], ['guard_name' => 'api', 'description' => 'Eliminar facturas',  'permission_type_id' => $type->id]);
+
+        // Asignar permisos
+        $developer = Role::findByName('developer', 'api');
+        $developer->givePermissionTo($billIndex, $billCreate, $billEdit, $billDestroy);
+        $admin = Role::findByName('admin', 'api');
+        $admin->givePermissionTo($billIndex, $billCreate, $billEdit, $billDestroy);
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        $admin = Role::findByName('admin', 'api');
+        $admin->revokePermissionTo(['bills.index', 'bills.create', 'bills.edit', 'bills.destroy']);
+
+        $developer = Role::findByName('developer', 'api');
+        $developer->revokePermissionTo(['bills.index', 'bills.create', 'bills.edit', 'bills.destroy']);
+
+        Permission::whereIn('name', ['bills.index', 'bills.create', 'bills.edit', 'bills.destroy'])->delete();
+
+        PermissionType::where('name', 'Facturas / Gastos')->delete();
+    }
+};
diff --git a/routes/api.php b/routes/api.php
index c2cfe41..cb4925b 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -1,5 +1,6 @@
 <?php
 
+use App\Http\Controllers\App\BillController;
 use App\Http\Controllers\App\BundleController;
 use App\Http\Controllers\App\CashRegisterController;
 use App\Http\Controllers\App\CategoryController;
@@ -179,6 +180,17 @@
         Route::get('/{supplier}/compras', [SupplierController::class, 'purchases']);
     });
 
+    // FACTURAS / GASTOS
+    Route::prefix('bills')->name('admin.bills.')->group(function () {
+        Route::get('/',                     [BillController::class, 'index']     )->name('index');
+        Route::post('/',                    [BillController::class, 'store']     )->name('store');
+        Route::get('/pending/excel',        [BillController::class, 'export']    )->name('export');
+        Route::get('/{bill}',               [BillController::class, 'show']      )->name('show');
+        Route::post('/{bill}',              [BillController::class, 'update']    )->name('update');
+        Route::delete('/{bill}',            [BillController::class, 'destroy']   )->name('destroy');
+        Route::patch('/{bill}/toggle-paid', [BillController::class, 'togglePaid'])->name('toggle-paid');
+    });
+
     // WHATSAPP
     Route::prefix('whatsapp')->group(function () {
         Route::post('/send-document', [WhatsappController::class, 'sendDocument']);