phase-2: identity, from the landing hook to the profile screen

Flows A1 to A6 and E3 end to end. A visitor types a RUC on the landing page,
sees their real filing dates, registers, verifies a six digit code, grants
consent, completes a three step setup and lands on the first run screen, with
the profile, consent and audit rows to show for it.

API: public RUC lookup behind a token bucket (10/min/IP), the full /me surface
(profile, dependents, consents, notification prefs, data export, account
deletion), an append-only audit module that exports an insert and nothing else,
and a PII module that is the only thing allowed near those tables.

Deletion and consent revocation both freeze the account and drop every session,
reusing better-auth's ban flag rather than adding a second notion of disabled.
Nothing is destroyed yet: the purge is a job for phase 4. deadlineDigit is
always derived server side, never accepted from the client.

Web: landing with the RUC hook, registration, OTP verification, consent, the
setup wizard, the profile screen with "Tus datos", and legal pages that ship as
marked placeholders per COPY.md section 13. Money, Skeleton, Switch and
EmptyState components added.

The seed is now complete for identity: Maria at 4123456-1, filing digit 6 and
day 19, with a dependant, consents and prefs; Carlos as an IVA-only company.

Two real defects found by building the screens and fixed with tests:
the OTP boxes dropped a digit because the handler fired effects inside a
setState updater that React 19 invokes twice, and the switch knob rendered
outside its track because translate-x-5.5 does not resolve.

232 vitest tests, 26 Playwright tests across mobile and desktop, coverage still
100% on the rules, typecheck and lint clean.

Co-Authored-By: Claude Opus 5 <noreply@anthropic.com>

apps/web/app/[locale]/(app)/inicio/page.tsx

@@ -1,15 +1,17 @@
 import { isApiError } from '@impuestos/contracts';
+import { ScanLine } from 'lucide-react';
 import { setRequestLocale } from 'next-intl/server';
-import { getT } from '@/i18n/t';
-import { redirect } from '@/i18n/navigation';
+import { buttonClasses } from '@/components/ui/button';
 import { Card } from '@/components/ui/card';
-import { LanguageSwitcher } from '@/components/language-switcher';
+import { EmptyState } from '@/components/ui/empty-state';
+import { Link, redirect } from '@/i18n/navigation';
+import { getT } from '@/i18n/t';
 import { serverApi } from '@/lib/api-server';
 
 /**
- * Phase 0 shell. It exists to prove the whole chain end to end: browser to the Next
- * rewrite, to the API, through the typed client, with the session cookie intact.
- * The real dashboard (FLOWS.md Flow C) replaces this in phase 4.
+ * Flow A6, the first run state. The dashboard proper (Flow C, with the position header,
+ * next action strip and insight feed) replaces this body in phase 4; deadlines come from
+ * the deadline engine then, not from a second copy of the rules in the browser.
  */
 export default async function InicioPage({ params }: { params: Promise<{ locale: string }> }) {
   const { locale } = await params;
@@ -19,34 +21,40 @@ export default async function InicioPage({ params }: { params: Promise<{ locale:
   const api = await serverApi();
   const profile = await api.getProfile().catch((error: unknown) => {
     if (!isApiError(error)) throw error;
-    // 404 is the documented state for a user who has not finished setup yet.
     if (error.code === 'not_found') return null;
     if (error.code === 'unauthorized') redirect({ href: '/login', locale });
     throw error;
   });
 
-  return (
-    <div className="mx-auto flex min-h-dvh max-w-2xl flex-col">
-      <header className="flex items-center justify-between px-5 py-4">
-        <h1 className="text-base font-semibold tracking-tight">{t('home.title')}</h1>
-        <LanguageSwitcher />
-      </header>
+  // No profile means setup was never finished, so send them there rather than showing an
+  // empty shell they cannot act on.
+  if (!profile) redirect({ href: '/configuracion', locale });
 
-      <main className="px-5 pb-16">
-        <Card className="space-y-2">
-          {profile ? (
-            <>
-              <p className="text-sm text-[var(--text-muted)]">{t('setup.fullName')}</p>
-              <p className="text-2xl font-semibold tracking-tight">{profile.fullName}</p>
-            </>
-          ) : (
-            <>
-              <h2 className="text-xl font-semibold tracking-tight">{t('setup.step1.title')}</h2>
-              <p className="text-sm text-[var(--text-muted)]">{t('setup.income.help')}</p>
-            </>
-          )}
-        </Card>
-      </main>
+  return (
+    <div className="space-y-6 py-4">
+      <div>
+        <h1 className="text-2xl font-semibold tracking-tight">{t('home.title')}</h1>
+        <p className="text-sm text-[var(--text-muted)]">{profile?.fullName}</p>
+      </div>
+
+      <Card>
+        <EmptyState
+          icon={<ScanLine aria-hidden className="size-8" />}
+          title={t('home.firstRun.title')}
+          body={t('home.firstRun.body')}
+          action={
+            <div className="flex flex-col items-center gap-2">
+              {/* Scanning and manual entry arrive with the ingestion pipeline in phase 3. */}
+              <Link href="/comprobantes" className={buttonClasses({ size: 'lg' })}>
+                {t('home.firstRun.scan')}
+              </Link>
+              <Link href="/comprobantes" className="text-sm text-accent-700 hover:underline">
+                {t('home.firstRun.manual')}
+              </Link>
+            </div>
+          }
+        />
+      </Card>
     </div>
   );
 }