diff --git a/docs/ROADMAP.md b/docs/ROADMAP.md
index 88e2843..cfc83f0 100644
--- a/docs/ROADMAP.md
+++ b/docs/ROADMAP.md
@@ -7,14 +7,14 @@
 This plan outlines the step-by-step path to construct, test, and host the platform securely.
 
 ## Phase 1: Foundation & Database Configuration
-* [ ] Initialize Next.js app with TypeScript and `npx` in the repository root.
-* [ ] Configure Vanilla CSS design tokens (variables, layout standards, light/dark themes).
-* [ ] Define the PostgreSQL schemas in `schema.prisma` including:
+* [x] Initialize Next.js app with TypeScript and `npx` in the repository root.
+* [x] Configure Vanilla CSS design tokens (variables, layout standards, light/dark themes).
+* [x] Define the PostgreSQL schemas in `schema.prisma` including:
   * Temporal versioning fields for plans (`version`, `validity_start`, `validity_end`).
   * Idempotency and transaction fields for sales imports.
   * Adjustment and original reference keys for settlements.
-* [ ] Configure **PostgreSQL Row-Level Security (RLS)** policies on the schema for user/hotel data isolation.
-* [ ] Execute initial database migration to seed basic structural tables (Regions, Hotels, Roles).
+* [x] Configure **PostgreSQL Row-Level Security (RLS)** policies on the schema for user/hotel data isolation.
+* [x] Execute initial database migration to seed basic structural tables (Regions, Hotels, Roles).
 
 ## Phase 2: Authentication & Security Core
 * [ ] Implement secure JWT session cookie-based auth.
diff --git a/prisma/rls_and_seed.sql b/prisma/rls_and_seed.sql
new file mode 100644
index 0000000..291ce45
--- /dev/null
+++ b/prisma/rls_and_seed.sql
@@ -0,0 +1,213 @@
+-- RLS Policies and Seeding Script for Hoteles Estelar Variable Remuneration System
+
+-- ==========================================
+-- 1. SEED DATA
+-- ==========================================
+
+-- Seed Regions
+INSERT INTO "regions" ("name", "code") VALUES
+('Bogotá', 'BOG'),
+('Antioquia', 'ANT'),
+('Caribe', 'CAR')
+ON CONFLICT ("code") DO NOTHING;
+
+-- Seed Hotels
+INSERT INTO "hotels" ("name", "code", "region_id", "status") VALUES
+('Estelar Parque de la 93', 'EST-P93', (SELECT id FROM regions WHERE code = 'BOG'), 'ACTIVE'),
+('Estelar Medellin', 'EST-MDE', (SELECT id FROM regions WHERE code = 'ANT'), 'ACTIVE'),
+('Estelar Cartagena', 'EST-CTG', (SELECT id FROM regions WHERE code = 'CAR'), 'ACTIVE')
+ON CONFLICT ("code") DO NOTHING;
+
+-- Seed Users
+-- password_hash is bcrypt hash of 'password123'
+INSERT INTO "users" ("username", "email", "password_hash", "role", "hotel_id", "area", "status", "created_at") VALUES
+('admin', 'admin@estelar.com', '$2b$10$EpjJNrk.wU5YzB3sJsmJg.35A5EJUPhq31O7p8HwS5zM4pU1fT26G', 'ADMIN', (SELECT id FROM hotels WHERE code = 'EST-P93'), 'Sistemas', 'ACTIVE', NOW()),
+('director', 'director@estelar.com', '$2b$10$EpjJNrk.wU5YzB3sJsmJg.35A5EJUPhq31O7p8HwS5zM4pU1fT26G', 'DIRECTOR', (SELECT id FROM hotels WHERE code = 'EST-P93'), 'Comercial', 'ACTIVE', NOW()),
+('gerente_mde', 'gerente.mde@estelar.com', '$2b$10$EpjJNrk.wU5YzB3sJsmJg.35A5EJUPhq31O7p8HwS5zM4pU1fT26G', 'GERENTE', (SELECT id FROM hotels WHERE code = 'EST-MDE'), 'Administracion', 'ACTIVE', NOW()),
+('lider_ctg', 'lider.ctg@estelar.com', '$2b$10$EpjJNrk.wU5YzB3sJsmJg.35A5EJUPhq31O7p8HwS5zM4pU1fT26G', 'LIDER', (SELECT id FROM hotels WHERE code = 'EST-CTG'), 'Ventas', 'ACTIVE', NOW()),
+('analista', 'analista@estelar.com', '$2b$10$EpjJNrk.wU5YzB3sJsmJg.35A5EJUPhq31O7p8HwS5zM4pU1fT26G', 'ANALISTA', (SELECT id FROM hotels WHERE code = 'EST-P93'), 'Finanzas', 'ACTIVE', NOW()),
+('consulta', 'consulta@estelar.com', '$2b$10$EpjJNrk.wU5YzB3sJsmJg.35A5EJUPhq31O7p8HwS5zM4pU1fT26G', 'CONSULTA', (SELECT id FROM hotels WHERE code = 'EST-P93'), 'Auditoria', 'ACTIVE', NOW()),
+('colaborador_mde', 'colaborador.mde@estelar.com', '$2b$10$EpjJNrk.wU5YzB3sJsmJg.35A5EJUPhq31O7p8HwS5zM4pU1fT26G', 'COLABORADOR', (SELECT id FROM hotels WHERE code = 'EST-MDE'), 'Ventas', 'ACTIVE', NOW())
+ON CONFLICT ("username") DO NOTHING;
+
+
+-- ==========================================
+-- 2. ENABLE ROW-LEVEL SECURITY
+-- ==========================================
+
+ALTER TABLE "regions" ENABLE ROW LEVEL SECURITY;
+ALTER TABLE "hotels" ENABLE ROW LEVEL SECURITY;
+ALTER TABLE "users" ENABLE ROW LEVEL SECURITY;
+ALTER TABLE "goals" ENABLE ROW LEVEL SECURITY;
+ALTER TABLE "sales_results" ENABLE ROW LEVEL SECURITY;
+ALTER TABLE "settlements" ENABLE ROW LEVEL SECURITY;
+ALTER TABLE "audit_logs" ENABLE ROW LEVEL SECURITY;
+
+ALTER TABLE "regions" FORCE ROW LEVEL SECURITY;
+ALTER TABLE "hotels" FORCE ROW LEVEL SECURITY;
+ALTER TABLE "users" FORCE ROW LEVEL SECURITY;
+ALTER TABLE "goals" FORCE ROW LEVEL SECURITY;
+ALTER TABLE "sales_results" FORCE ROW LEVEL SECURITY;
+ALTER TABLE "settlements" FORCE ROW LEVEL SECURITY;
+ALTER TABLE "audit_logs" FORCE ROW LEVEL SECURITY;
+
+
+-- ==========================================
+-- 3. CLEAN UP OLD POLICIES
+-- ==========================================
+
+DROP POLICY IF EXISTS audit_logs_insert_policy ON "audit_logs";
+DROP POLICY IF EXISTS audit_logs_select_policy ON "audit_logs";
+DROP POLICY IF EXISTS regions_select_policy ON "regions";
+DROP POLICY IF EXISTS regions_modify_policy ON "regions";
+DROP POLICY IF EXISTS hotels_select_policy ON "hotels";
+DROP POLICY IF EXISTS hotels_modify_policy ON "hotels";
+DROP POLICY IF EXISTS users_select_policy ON "users";
+DROP POLICY IF EXISTS users_modify_policy ON "users";
+DROP POLICY IF EXISTS goals_select_policy ON "goals";
+DROP POLICY IF EXISTS goals_modify_policy ON "goals";
+DROP POLICY IF EXISTS sales_results_select_policy ON "sales_results";
+DROP POLICY IF EXISTS sales_results_modify_policy ON "sales_results";
+DROP POLICY IF EXISTS settlements_select_policy ON "settlements";
+DROP POLICY IF EXISTS settlements_modify_policy ON "settlements";
+DROP POLICY IF EXISTS plans_select_policy ON "compensation_plans";
+DROP POLICY IF EXISTS plans_modify_policy ON "compensation_plans";
+DROP POLICY IF EXISTS rules_select_policy ON "calculation_rules";
+DROP POLICY IF EXISTS rules_modify_policy ON "calculation_rules";
+
+
+-- ==========================================
+-- 4. CREATE RLS POLICIES
+-- ==========================================
+
+-- A. Audit Logs Policies (Insert allowed for all, Select only for Admin/Analista, No Updates/Deletes)
+CREATE POLICY audit_logs_insert_policy ON "audit_logs"
+  FOR INSERT WITH CHECK (true);
+
+CREATE POLICY audit_logs_select_policy ON "audit_logs"
+  FOR SELECT USING (current_setting('app.current_user_role', true) IN ('ADMIN', 'ANALISTA'));
+
+
+-- B. Regions Policies
+CREATE POLICY regions_select_policy ON "regions"
+  FOR SELECT USING (
+    current_setting('app.current_user_role', true) IN ('ADMIN', 'ANALISTA', 'DIRECTOR')
+    OR id = NULLIF(current_setting('app.current_region_id', true), '')::integer
+  );
+
+CREATE POLICY regions_modify_policy ON "regions"
+  FOR ALL USING (current_setting('app.current_user_role', true) IN ('ADMIN', 'DIRECTOR'));
+
+
+-- C. Hotels Policies
+CREATE POLICY hotels_select_policy ON "hotels"
+  FOR SELECT USING (
+    current_setting('app.current_user_role', true) IN ('ADMIN', 'ANALISTA', 'DIRECTOR')
+    OR region_id = NULLIF(current_setting('app.current_region_id', true), '')::integer
+    OR id = NULLIF(current_setting('app.current_hotel_id', true), '')::integer
+  );
+
+CREATE POLICY hotels_modify_policy ON "hotels"
+  FOR ALL USING (current_setting('app.current_user_role', true) IN ('ADMIN', 'DIRECTOR'));
+
+
+-- D. Users Policies
+CREATE POLICY users_select_policy ON "users"
+  FOR SELECT USING (
+    current_setting('app.current_user_role', true) IN ('ADMIN', 'ANALISTA', 'DIRECTOR')
+    OR hotel_id = NULLIF(current_setting('app.current_hotel_id', true), '')::integer
+    OR hotel_id IN (SELECT id FROM hotels WHERE region_id = NULLIF(current_setting('app.current_region_id', true), '')::integer)
+    OR id = NULLIF(current_setting('app.current_user_id', true), '')::integer
+  );
+
+CREATE POLICY users_modify_policy ON "users"
+  FOR ALL USING (current_setting('app.current_user_role', true) = 'ADMIN');
+
+
+-- E. Goals Policies
+CREATE POLICY goals_select_policy ON "goals"
+  FOR SELECT USING (
+    current_setting('app.current_user_role', true) IN ('ADMIN', 'ANALISTA', 'DIRECTOR')
+    OR target_id = NULLIF(current_setting('app.current_user_id', true), '')::integer
+    OR target_id IN (
+      SELECT u.id FROM users u WHERE u.hotel_id = NULLIF(current_setting('app.current_hotel_id', true), '')::integer
+    )
+    OR target_id IN (
+      SELECT u.id FROM users u JOIN hotels h ON u.hotel_id = h.id 
+      WHERE h.region_id = NULLIF(current_setting('app.current_region_id', true), '')::integer
+    )
+  );
+
+CREATE POLICY goals_modify_policy ON "goals"
+  FOR ALL USING (current_setting('app.current_user_role', true) IN ('ADMIN', 'DIRECTOR'));
+
+
+-- F. Sales Results Policies
+CREATE POLICY sales_results_select_policy ON "sales_results"
+  FOR SELECT USING (
+    current_setting('app.current_user_role', true) IN ('ADMIN', 'ANALISTA', 'DIRECTOR')
+    OR user_id = NULLIF(current_setting('app.current_user_id', true), '')::integer
+    OR hotel_id = NULLIF(current_setting('app.current_hotel_id', true), '')::integer
+    OR hotel_id IN (
+      SELECT id FROM hotels WHERE region_id = NULLIF(current_setting('app.current_region_id', true), '')::integer
+    )
+  );
+
+CREATE POLICY sales_results_modify_policy ON "sales_results"
+  FOR ALL USING (
+    current_setting('app.current_user_role', true) IN ('ADMIN', 'ANALISTA')
+    OR (
+      current_setting('app.current_user_role', true) = 'LIDER'
+      AND hotel_id IN (
+        SELECT id FROM hotels WHERE region_id = NULLIF(current_setting('app.current_region_id', true), '')::integer
+      )
+    )
+  );
+
+
+-- G. Settlements Policies
+CREATE POLICY settlements_select_policy ON "settlements"
+  FOR SELECT USING (
+    current_setting('app.current_user_role', true) IN ('ADMIN', 'ANALISTA', 'DIRECTOR')
+    OR user_id = NULLIF(current_setting('app.current_user_id', true), '')::integer
+    OR user_id IN (
+      SELECT u.id FROM users u WHERE u.hotel_id = NULLIF(current_setting('app.current_hotel_id', true), '')::integer
+    )
+    OR user_id IN (
+      SELECT u.id FROM users u JOIN hotels h ON u.hotel_id = h.id 
+      WHERE h.region_id = NULLIF(current_setting('app.current_region_id', true), '')::integer
+    )
+  );
+
+CREATE POLICY settlements_modify_policy ON "settlements"
+  FOR ALL USING (
+    current_setting('app.current_user_role', true) IN ('ADMIN', 'ANALISTA')
+    OR (
+      current_setting('app.current_user_role', true) = 'LIDER'
+      AND user_id IN (
+        SELECT u.id FROM users u JOIN hotels h ON u.hotel_id = h.id 
+        WHERE h.region_id = NULLIF(current_setting('app.current_region_id', true), '')::integer
+      )
+    )
+  );
+
+-- H. Compensation Plans Policies
+ALTER TABLE "compensation_plans" ENABLE ROW LEVEL SECURITY;
+ALTER TABLE "compensation_plans" FORCE ROW LEVEL SECURITY;
+
+CREATE POLICY plans_select_policy ON "compensation_plans"
+  FOR SELECT USING (true);
+
+CREATE POLICY plans_modify_policy ON "compensation_plans"
+  FOR ALL USING (current_setting('app.current_user_role', true) IN ('ADMIN', 'DIRECTOR', 'ANALISTA'));
+
+
+-- I. Calculation Rules Policies
+ALTER TABLE "calculation_rules" ENABLE ROW LEVEL SECURITY;
+ALTER TABLE "calculation_rules" FORCE ROW LEVEL SECURITY;
+
+CREATE POLICY rules_select_policy ON "calculation_rules"
+  FOR SELECT USING (true);
+
+CREATE POLICY rules_modify_policy ON "calculation_rules"
+  FOR ALL USING (current_setting('app.current_user_role', true) IN ('ADMIN', 'DIRECTOR', 'ANALISTA'));
diff --git a/src/app/globals.css b/src/app/globals.css
new file mode 100644
index 0000000..4646f15
--- /dev/null
+++ b/src/app/globals.css
@@ -0,0 +1,132 @@
+:root {
+  /* Color Palette - HSL values for premium dark/light mode */
+  --primary-h: 220;
+  --primary-s: 85%;
+  --primary-l: 57%;
+  --primary: hsl(var(--primary-h), var(--primary-s), var(--primary-l));
+  
+  --secondary-h: 260;
+  --secondary-s: 70%;
+  --secondary-l: 50%;
+  --secondary: hsl(var(--secondary-h), var(--secondary-s), var(--secondary-l));
+
+  --background-h: 0;
+  --background-s: 0%;
+  --background-l: 100%;
+  --background: hsl(var(--background-h), var(--background-s), var(--background-l));
+
+  --foreground-h: 220;
+  --foreground-s: 40%;
+  --foreground-l: 10%;
+  --foreground: hsl(var(--foreground-h), var(--foreground-s), var(--foreground-l));
+
+  --card: hsl(0, 0%, 97%);
+  --border: hsl(220, 20%, 90%);
+
+  /* Spacing Grid (8pt Grid System) */
+  --space-1: 0.25rem; /* 4px */
+  --space-2: 0.5rem;  /* 8px */
+  --space-3: 0.75rem; /* 12px */
+  --space-4: 1rem;    /* 16px */
+  --space-6: 1.5rem;  /* 24px */
+  --space-8: 2rem;    /* 32px */
+  --space-12: 3rem;   /* 48px */
+
+  /* Typography Scale */
+  --font-sans: 'Inter', system-ui, -apple-system, sans-serif;
+  --text-xs: 0.75rem;
+  --text-sm: 0.875rem;
+  --text-base: 1rem;
+  --text-lg: 1.125rem;
+  --text-xl: 1.25rem;
+  --text-2xl: 1.5rem;
+  --text-3xl: 1.875rem;
+  --text-4xl: 2.25rem;
+
+  --weight-normal: 400;
+  --weight-medium: 500;
+  --weight-semibold: 600;
+  --weight-bold: 700;
+
+  /* Border Radius & Shadow Tokens */
+  --radius-sm: 0.375rem;
+  --radius-md: 0.5rem;
+  --radius-lg: 0.75rem;
+  --radius-xl: 1rem;
+  --radius-full: 9999px;
+
+  --shadow-sm: 0 1px 2px 0 rgba(0, 0, 0, 0.05);
+  --shadow-md: 0 4px 6px -1px rgba(0, 0, 0, 0.1), 0 2px 4px -2px rgba(0, 0, 0, 0.1);
+  --shadow-lg: 0 10px 15px -3px rgba(0, 0, 0, 0.1), 0 4px 6px -4px rgba(0, 0, 0, 0.1);
+  --shadow-glow: 0 0 15px 2px hsla(var(--primary-h), var(--primary-s), var(--primary-l), 0.15);
+
+  /* Transitions */
+  --transition-fast: 150ms cubic-bezier(0.4, 0, 0.2, 1);
+  --transition-normal: 250ms cubic-bezier(0.4, 0, 0.2, 1);
+  --transition-slow: 350ms cubic-bezier(0.4, 0, 0.2, 1);
+}
+
+/* Dark mode overrides (Activated via html[data-theme='dark'] or prefers-color-scheme) */
+[data-theme='dark'] {
+  --background-h: 220;
+  --background-s: 40%;
+  --background-l: 6%;
+  --background: hsl(var(--background-h), var(--background-s), var(--background-l));
+
+  --foreground-h: 220;
+  --foreground-s: 15%;
+  --foreground-l: 90%;
+  --foreground: hsl(var(--foreground-h), var(--foreground-s), var(--foreground-l));
+
+  --card: hsl(220, 30%, 11%);
+  --border: hsl(220, 20%, 18%);
+}
+
+@media (prefers-color-scheme: dark) {
+  :root:not([data-theme='light']) {
+    --background-h: 220;
+    --background-s: 40%;
+    --background-l: 6%;
+    --background: hsl(var(--background-h), var(--background-s), var(--background-l));
+
+    --foreground-h: 220;
+    --foreground-s: 15%;
+    --foreground-l: 90%;
+    --foreground: hsl(var(--foreground-h), var(--foreground-s), var(--foreground-l));
+
+    --card: hsl(220, 30%, 11%);
+    --border: hsl(220, 20%, 18%);
+  }
+}
+
+html {
+  height: 100%;
+}
+
+html,
+body {
+  max-width: 100vw;
+  overflow-x: hidden;
+}
+
+body {
+  min-height: 100%;
+  display: flex;
+  flex-direction: column;
+  color: var(--foreground);
+  background: var(--background);
+  font-family: var(--font-sans);
+  -webkit-font-smoothing: antialiased;
+  -moz-osx-font-smoothing: grayscale;
+}
+
+* {
+  box-sizing: border-box;
+  padding: 0;
+  margin: 0;
+}
+
+a {
+  color: inherit;
+  text-decoration: none;
+}