diff --git a/CHANGELOG.md b/CHANGELOG.md
index 16b21d1..9de4f7d 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -5,6 +5,37 @@ O formato segue [Keep a Changelog](https://keepachangelog.com/pt-BR/).
 Este projeto adota [Versionamento Semântico](https://semver.org/pt-BR/).
 
 
+## [1.49.0] - 2025-12-17
+
+### Added
+- 💳 **Sistema de Assinaturas (Fase 2)** - Infraestrutura completa para modelo SaaS
+  - **Tabela `plans`**: Planos de assinatura com preços, features e limites
+    - Free: Grátis, até 3 contas, 10 categorias, 3 orçamentos, 1 meta
+    - Pro Mensual: €9.99/mês, 7 dias trial, tudo ilimitado
+    - Pro Anual: €99.99/ano, 17% desconto, 7 dias trial
+  - **Tabela `subscriptions`**: Assinaturas dos usuários
+    - Status: trialing, active, past_due, canceled, expired
+    - Suporte a trial, grace period, cancelamento
+    - Campos para integração PayPal
+  - **Tabela `invoices`**: Faturas com numeração sequencial (WM-2025-NNNNNN)
+    - Suporte a IVA/VAT (21% para EU)
+    - Snapshot de dados de billing
+  - **API pública**: `GET /api/plans` e `GET /api/plans/{slug}`
+
+### Technical Details
+- **Migrations**: 3 novas tabelas (plans, subscriptions, invoices)
+- **Models**: Plan, Subscription, Invoice com relacionamentos e helpers
+- **User Model**: Novos métodos hasActiveSubscription(), onTrial(), subscribedTo(), hasFeature(), getLimit(), currentPlan()
+- **PlanController**: Endpoint público para listar planos
+- **PlansSeeder**: Criação dos 3 planos base
+
+### Roadmap SaaS
+1. ✅ **Fase 1**: Perfil completo do usuário
+2. ✅ **Fase 2**: Tabelas de assinaturas (plans, subscriptions, invoices)
+3. ⏳ **Fase 3**: Integração PayPal Subscriptions
+4. ⏳ **Fase 4**: Página de Billing e gestão de assinatura
+
+
 ## [1.48.0] - 2025-12-17
 
 ### Added
diff --git a/VERSION b/VERSION
index 9db5ea1..7f3a46a 100644
--- a/VERSION
+++ b/VERSION
@@ -1 +1 @@
-1.48.0
+1.49.0
diff --git a/backend/app/Http/Controllers/Api/PlanController.php b/backend/app/Http/Controllers/Api/PlanController.php
new file mode 100644
index 0000000..5a1276f
--- /dev/null
+++ b/backend/app/Http/Controllers/Api/PlanController.php
@@ -0,0 +1,84 @@
+<?php
+
+namespace App\Http\Controllers\Api;
+
+use App\Http\Controllers\Controller;
+use App\Models\Plan;
+use Illuminate\Http\Request;
+use Illuminate\Http\JsonResponse;
+
+class PlanController extends Controller
+{
+    /**
+     * List all active plans for pricing page
+     */
+    public function index(): JsonResponse
+    {
+        $plans = Plan::active()->ordered()->get();
+
+        return response()->json([
+            'success' => true,
+            'data' => [
+                'plans' => $plans->map(function ($plan) {
+                    return [
+                        'id' => $plan->id,
+                        'slug' => $plan->slug,
+                        'name' => $plan->name,
+                        'description' => $plan->description,
+                        'price' => $plan->price,
+                        'formatted_price' => $plan->formatted_price,
+                        'monthly_price' => $plan->monthly_price,
+                        'currency' => $plan->currency,
+                        'billing_period' => $plan->billing_period,
+                        'trial_days' => $plan->trial_days,
+                        'features' => $plan->features,
+                        'limits' => $plan->limits,
+                        'is_free' => $plan->is_free,
+                        'is_featured' => $plan->is_featured,
+                        'has_trial' => $plan->has_trial,
+                        'savings_percent' => $plan->savings_percent,
+                    ];
+                }),
+            ],
+        ]);
+    }
+
+    /**
+     * Get a single plan by slug
+     */
+    public function show(string $slug): JsonResponse
+    {
+        $plan = Plan::where('slug', $slug)->where('is_active', true)->first();
+
+        if (!$plan) {
+            return response()->json([
+                'success' => false,
+                'message' => 'Plan not found',
+            ], 404);
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => [
+                'plan' => [
+                    'id' => $plan->id,
+                    'slug' => $plan->slug,
+                    'name' => $plan->name,
+                    'description' => $plan->description,
+                    'price' => $plan->price,
+                    'formatted_price' => $plan->formatted_price,
+                    'monthly_price' => $plan->monthly_price,
+                    'currency' => $plan->currency,
+                    'billing_period' => $plan->billing_period,
+                    'trial_days' => $plan->trial_days,
+                    'features' => $plan->features,
+                    'limits' => $plan->limits,
+                    'is_free' => $plan->is_free,
+                    'is_featured' => $plan->is_featured,
+                    'has_trial' => $plan->has_trial,
+                    'savings_percent' => $plan->savings_percent,
+                ],
+            ],
+        ]);
+    }
+}
diff --git a/backend/app/Models/Invoice.php b/backend/app/Models/Invoice.php
new file mode 100644
index 0000000..93458b2
--- /dev/null
+++ b/backend/app/Models/Invoice.php
@@ -0,0 +1,286 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class Invoice extends Model
+{
+    use HasFactory;
+
+    const STATUS_DRAFT = 'draft';
+    const STATUS_OPEN = 'open';
+    const STATUS_PAID = 'paid';
+    const STATUS_VOID = 'void';
+    const STATUS_UNCOLLECTIBLE = 'uncollectible';
+
+    const REASON_SUBSCRIPTION_CREATE = 'subscription_create';
+    const REASON_SUBSCRIPTION_CYCLE = 'subscription_cycle';
+    const REASON_SUBSCRIPTION_UPDATE = 'subscription_update';
+    const REASON_MANUAL = 'manual';
+
+    protected $fillable = [
+        'user_id',
+        'subscription_id',
+        'number',
+        'status',
+        'billing_reason',
+        'currency',
+        'subtotal',
+        'tax',
+        'tax_percent',
+        'total',
+        'description',
+        'due_date',
+        'paid_at',
+        'paypal_payment_id',
+        'paypal_capture_id',
+        'paypal_data',
+        'pdf_path',
+        'billing_info',
+    ];
+
+    protected $casts = [
+        'due_date' => 'datetime',
+        'paid_at' => 'datetime',
+        'subtotal' => 'decimal:2',
+        'tax' => 'decimal:2',
+        'tax_percent' => 'decimal:2',
+        'total' => 'decimal:2',
+        'paypal_data' => 'array',
+        'billing_info' => 'array',
+    ];
+
+    // ==================== BOOT ====================
+
+    protected static function boot()
+    {
+        parent::boot();
+
+        static::creating(function ($invoice) {
+            if (empty($invoice->number)) {
+                $invoice->number = static::generateNumber();
+            }
+        });
+    }
+
+    // ==================== RELATIONSHIPS ====================
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
+
+    public function subscription(): BelongsTo
+    {
+        return $this->belongsTo(Subscription::class);
+    }
+
+    // ==================== SCOPES ====================
+
+    public function scopePaid($query)
+    {
+        return $query->where('status', self::STATUS_PAID);
+    }
+
+    public function scopeOpen($query)
+    {
+        return $query->where('status', self::STATUS_OPEN);
+    }
+
+    public function scopeForUser($query, int $userId)
+    {
+        return $query->where('user_id', $userId);
+    }
+
+    public function scopeRecent($query)
+    {
+        return $query->orderBy('created_at', 'desc');
+    }
+
+    // ==================== STATUS CHECKS ====================
+
+    public function isPaid(): bool
+    {
+        return $this->status === self::STATUS_PAID;
+    }
+
+    public function isOpen(): bool
+    {
+        return $this->status === self::STATUS_OPEN;
+    }
+
+    public function isDraft(): bool
+    {
+        return $this->status === self::STATUS_DRAFT;
+    }
+
+    public function isVoid(): bool
+    {
+        return $this->status === self::STATUS_VOID;
+    }
+
+    public function isOverdue(): bool
+    {
+        return $this->status === self::STATUS_OPEN 
+            && $this->due_date 
+            && $this->due_date->isPast();
+    }
+
+    // ==================== ACCESSORS ====================
+
+    public function getStatusLabelAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_DRAFT => 'Borrador',
+            self::STATUS_OPEN => 'Pendiente',
+            self::STATUS_PAID => 'Pagada',
+            self::STATUS_VOID => 'Anulada',
+            self::STATUS_UNCOLLECTIBLE => 'Incobrable',
+            default => $this->status,
+        };
+    }
+
+    public function getStatusColorAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_DRAFT => 'secondary',
+            self::STATUS_OPEN => 'warning',
+            self::STATUS_PAID => 'success',
+            self::STATUS_VOID => 'dark',
+            self::STATUS_UNCOLLECTIBLE => 'danger',
+            default => 'secondary',
+        };
+    }
+
+    public function getFormattedTotalAttribute(): string
+    {
+        $symbols = [
+            'EUR' => '€',
+            'USD' => '$',
+            'BRL' => 'R$',
+        ];
+
+        $symbol = $symbols[$this->currency] ?? $this->currency;
+        return $symbol . number_format($this->total, 2, ',', '.');
+    }
+
+    public function getBillingReasonLabelAttribute(): string
+    {
+        return match ($this->billing_reason) {
+            self::REASON_SUBSCRIPTION_CREATE => 'Nueva suscripción',
+            self::REASON_SUBSCRIPTION_CYCLE => 'Renovación',
+            self::REASON_SUBSCRIPTION_UPDATE => 'Cambio de plan',
+            self::REASON_MANUAL => 'Manual',
+            default => $this->billing_reason,
+        };
+    }
+
+    // ==================== METHODS ====================
+
+    /**
+     * Generate a unique invoice number
+     * Format: WM-YYYY-NNNNNN
+     */
+    public static function generateNumber(): string
+    {
+        $year = now()->year;
+        $prefix = "WM-{$year}-";
+
+        $lastInvoice = static::where('number', 'like', "{$prefix}%")
+            ->orderBy('number', 'desc')
+            ->first();
+
+        if ($lastInvoice) {
+            $lastNumber = (int) substr($lastInvoice->number, strlen($prefix));
+            $newNumber = $lastNumber + 1;
+        } else {
+            $newNumber = 1;
+        }
+
+        return $prefix . str_pad($newNumber, 6, '0', STR_PAD_LEFT);
+    }
+
+    /**
+     * Mark invoice as paid
+     */
+    public function markAsPaid(?string $paypalPaymentId = null, ?string $paypalCaptureId = null): self
+    {
+        $this->status = self::STATUS_PAID;
+        $this->paid_at = now();
+        
+        if ($paypalPaymentId) {
+            $this->paypal_payment_id = $paypalPaymentId;
+        }
+        if ($paypalCaptureId) {
+            $this->paypal_capture_id = $paypalCaptureId;
+        }
+        
+        $this->save();
+
+        return $this;
+    }
+
+    /**
+     * Mark invoice as void
+     */
+    public function markAsVoid(): self
+    {
+        $this->status = self::STATUS_VOID;
+        $this->save();
+
+        return $this;
+    }
+
+    /**
+     * Calculate and set totals
+     */
+    public function calculateTotals(float $subtotal, float $taxPercent = 0): self
+    {
+        $this->subtotal = $subtotal;
+        $this->tax_percent = $taxPercent;
+        $this->tax = round($subtotal * ($taxPercent / 100), 2);
+        $this->total = $this->subtotal + $this->tax;
+        
+        return $this;
+    }
+
+    /**
+     * Create invoice for a subscription
+     */
+    public static function createForSubscription(
+        Subscription $subscription, 
+        string $billingReason = self::REASON_SUBSCRIPTION_CYCLE,
+        ?string $description = null
+    ): self {
+        $plan = $subscription->plan;
+        $user = $subscription->user;
+
+        $invoice = new self([
+            'user_id' => $user->id,
+            'subscription_id' => $subscription->id,
+            'status' => self::STATUS_DRAFT,
+            'billing_reason' => $billingReason,
+            'currency' => $subscription->currency,
+            'description' => $description ?? "{$plan->name} - " . now()->format('F Y'),
+            'due_date' => now()->addDays(7),
+        ]);
+
+        // Calculate with VAT (21% for EU)
+        $invoice->calculateTotals($plan->price, 21);
+
+        // Store billing info snapshot
+        $invoice->billing_info = [
+            'name' => $user->full_name,
+            'email' => $user->email,
+            'phone' => $user->full_phone,
+            'country' => $user->country,
+        ];
+
+        $invoice->save();
+
+        return $invoice;
+    }
+}
diff --git a/backend/app/Models/Plan.php b/backend/app/Models/Plan.php
new file mode 100644
index 0000000..84d0e9a
--- /dev/null
+++ b/backend/app/Models/Plan.php
@@ -0,0 +1,160 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class Plan extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'name',
+        'slug',
+        'description',
+        'price',
+        'currency',
+        'billing_period',
+        'trial_days',
+        'features',
+        'limits',
+        'is_active',
+        'is_featured',
+        'sort_order',
+        'paypal_plan_id',
+    ];
+
+    protected $casts = [
+        'price' => 'decimal:2',
+        'features' => 'array',
+        'limits' => 'array',
+        'is_active' => 'boolean',
+        'is_featured' => 'boolean',
+        'trial_days' => 'integer',
+        'sort_order' => 'integer',
+    ];
+
+    // ==================== RELATIONSHIPS ====================
+
+    public function subscriptions(): HasMany
+    {
+        return $this->hasMany(Subscription::class);
+    }
+
+    // ==================== SCOPES ====================
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    public function scopeOrdered($query)
+    {
+        return $query->orderBy('sort_order')->orderBy('price');
+    }
+
+    public function scopeFree($query)
+    {
+        return $query->where('billing_period', 'free');
+    }
+
+    public function scopePaid($query)
+    {
+        return $query->where('billing_period', '!=', 'free');
+    }
+
+    // ==================== ACCESSORS ====================
+
+    public function getIsFreeAttribute(): bool
+    {
+        return $this->billing_period === 'free' || $this->price == 0;
+    }
+
+    public function getHasTrialAttribute(): bool
+    {
+        return $this->trial_days > 0;
+    }
+
+    public function getFormattedPriceAttribute(): string
+    {
+        if ($this->is_free) {
+            return 'Gratis';
+        }
+
+        $symbols = [
+            'EUR' => '€',
+            'USD' => '$',
+            'BRL' => 'R$',
+        ];
+
+        $symbol = $symbols[$this->currency] ?? $this->currency;
+        $period = match ($this->billing_period) {
+            'monthly' => '/mes',
+            'annual' => '/año',
+            'lifetime' => ' (único)',
+            default => '',
+        };
+
+        return $symbol . number_format($this->price, 2, ',', '.') . $period;
+    }
+
+    public function getMonthlyPriceAttribute(): float
+    {
+        if ($this->billing_period === 'annual') {
+            return round($this->price / 12, 2);
+        }
+        return $this->price;
+    }
+
+    public function getSavingsPercentAttribute(): ?int
+    {
+        if ($this->billing_period !== 'annual') {
+            return null;
+        }
+
+        // Find monthly equivalent
+        $monthlyPlan = static::where('billing_period', 'monthly')
+            ->where('is_active', true)
+            ->where('price', '>', 0)
+            ->first();
+
+        if (!$monthlyPlan) {
+            return null;
+        }
+
+        $annualEquivalent = $monthlyPlan->price * 12;
+        $savings = (($annualEquivalent - $this->price) / $annualEquivalent) * 100;
+
+        return (int) round($savings);
+    }
+
+    // ==================== METHODS ====================
+
+    public function hasFeature(string $feature): bool
+    {
+        return in_array($feature, $this->features ?? []);
+    }
+
+    public function getLimit(string $key, $default = null)
+    {
+        return $this->limits[$key] ?? $default;
+    }
+
+    /**
+     * Get the default free plan
+     */
+    public static function getFreePlan(): ?self
+    {
+        return static::where('slug', 'free')->first();
+    }
+
+    /**
+     * Get plans for pricing page
+     */
+    public static function getForPricing(): \Illuminate\Database\Eloquent\Collection
+    {
+        return static::active()->ordered()->get();
+    }
+}
diff --git a/backend/app/Models/Subscription.php b/backend/app/Models/Subscription.php
new file mode 100644
index 0000000..6e1c512
--- /dev/null
+++ b/backend/app/Models/Subscription.php
@@ -0,0 +1,321 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Carbon\Carbon;
+
+class Subscription extends Model
+{
+    use HasFactory;
+
+    const STATUS_TRIALING = 'trialing';
+    const STATUS_ACTIVE = 'active';
+    const STATUS_PAST_DUE = 'past_due';
+    const STATUS_CANCELED = 'canceled';
+    const STATUS_EXPIRED = 'expired';
+
+    protected $fillable = [
+        'user_id',
+        'plan_id',
+        'status',
+        'trial_ends_at',
+        'current_period_start',
+        'current_period_end',
+        'canceled_at',
+        'ends_at',
+        'cancel_reason',
+        'paypal_subscription_id',
+        'paypal_status',
+        'paypal_data',
+        'price_paid',
+        'currency',
+    ];
+
+    protected $casts = [
+        'trial_ends_at' => 'datetime',
+        'current_period_start' => 'datetime',
+        'current_period_end' => 'datetime',
+        'canceled_at' => 'datetime',
+        'ends_at' => 'datetime',
+        'paypal_data' => 'array',
+        'price_paid' => 'decimal:2',
+    ];
+
+    // ==================== RELATIONSHIPS ====================
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
+
+    public function plan(): BelongsTo
+    {
+        return $this->belongsTo(Plan::class);
+    }
+
+    public function invoices(): HasMany
+    {
+        return $this->hasMany(Invoice::class);
+    }
+
+    // ==================== SCOPES ====================
+
+    public function scopeActive($query)
+    {
+        return $query->whereIn('status', [self::STATUS_TRIALING, self::STATUS_ACTIVE]);
+    }
+
+    public function scopeTrialing($query)
+    {
+        return $query->where('status', self::STATUS_TRIALING);
+    }
+
+    public function scopeCanceled($query)
+    {
+        return $query->where('status', self::STATUS_CANCELED);
+    }
+
+    public function scopeExpired($query)
+    {
+        return $query->where('status', self::STATUS_EXPIRED);
+    }
+
+    public function scopeForUser($query, int $userId)
+    {
+        return $query->where('user_id', $userId);
+    }
+
+    // ==================== STATUS CHECKS ====================
+
+    public function isActive(): bool
+    {
+        return in_array($this->status, [self::STATUS_TRIALING, self::STATUS_ACTIVE]);
+    }
+
+    public function isTrialing(): bool
+    {
+        return $this->status === self::STATUS_TRIALING;
+    }
+
+    public function isCanceled(): bool
+    {
+        return $this->status === self::STATUS_CANCELED;
+    }
+
+    public function isExpired(): bool
+    {
+        return $this->status === self::STATUS_EXPIRED;
+    }
+
+    public function isPastDue(): bool
+    {
+        return $this->status === self::STATUS_PAST_DUE;
+    }
+
+    public function onGracePeriod(): bool
+    {
+        return $this->canceled_at !== null 
+            && $this->ends_at !== null 
+            && $this->ends_at->isFuture();
+    }
+
+    public function hasTrialEnded(): bool
+    {
+        return $this->trial_ends_at !== null 
+            && $this->trial_ends_at->isPast();
+    }
+
+    public function isOnTrial(): bool
+    {
+        return $this->status === self::STATUS_TRIALING
+            && $this->trial_ends_at !== null 
+            && $this->trial_ends_at->isFuture();
+    }
+
+    // ==================== ACCESSORS ====================
+
+    public function getDaysUntilTrialEndsAttribute(): ?int
+    {
+        if (!$this->trial_ends_at) {
+            return null;
+        }
+
+        if ($this->trial_ends_at->isPast()) {
+            return 0;
+        }
+
+        return (int) now()->diffInDays($this->trial_ends_at);
+    }
+
+    public function getDaysUntilRenewalAttribute(): ?int
+    {
+        if (!$this->current_period_end) {
+            return null;
+        }
+
+        if ($this->current_period_end->isPast()) {
+            return 0;
+        }
+
+        return (int) now()->diffInDays($this->current_period_end);
+    }
+
+    public function getStatusLabelAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_TRIALING => 'En prueba',
+            self::STATUS_ACTIVE => 'Activa',
+            self::STATUS_PAST_DUE => 'Pago pendiente',
+            self::STATUS_CANCELED => 'Cancelada',
+            self::STATUS_EXPIRED => 'Expirada',
+            default => $this->status,
+        };
+    }
+
+    public function getStatusColorAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_TRIALING => 'info',
+            self::STATUS_ACTIVE => 'success',
+            self::STATUS_PAST_DUE => 'warning',
+            self::STATUS_CANCELED => 'secondary',
+            self::STATUS_EXPIRED => 'danger',
+            default => 'secondary',
+        };
+    }
+
+    // ==================== METHODS ====================
+
+    /**
+     * Start a trial for this subscription
+     */
+    public function startTrial(int $days): self
+    {
+        $this->status = self::STATUS_TRIALING;
+        $this->trial_ends_at = now()->addDays($days);
+        $this->current_period_start = now();
+        $this->current_period_end = now()->addDays($days);
+        $this->save();
+
+        return $this;
+    }
+
+    /**
+     * Activate the subscription (after trial or payment)
+     */
+    public function activate(?Carbon $periodEnd = null): self
+    {
+        $this->status = self::STATUS_ACTIVE;
+        $this->trial_ends_at = null;
+        $this->current_period_start = now();
+        
+        if ($periodEnd) {
+            $this->current_period_end = $periodEnd;
+        } elseif ($this->plan->billing_period === 'monthly') {
+            $this->current_period_end = now()->addMonth();
+        } elseif ($this->plan->billing_period === 'annual') {
+            $this->current_period_end = now()->addYear();
+        }
+        
+        $this->save();
+
+        return $this;
+    }
+
+    /**
+     * Cancel the subscription
+     */
+    public function cancel(?string $reason = null, bool $immediately = false): self
+    {
+        $this->canceled_at = now();
+        $this->cancel_reason = $reason;
+        
+        if ($immediately) {
+            $this->status = self::STATUS_CANCELED;
+            $this->ends_at = now();
+        } else {
+            // Keep active until period ends (grace period)
+            $this->ends_at = $this->current_period_end;
+        }
+        
+        $this->save();
+
+        return $this;
+    }
+
+    /**
+     * Mark as expired
+     */
+    public function markAsExpired(): self
+    {
+        $this->status = self::STATUS_EXPIRED;
+        $this->save();
+
+        return $this;
+    }
+
+    /**
+     * Renew the subscription for another period
+     */
+    public function renew(): self
+    {
+        $this->current_period_start = $this->current_period_end ?? now();
+        
+        if ($this->plan->billing_period === 'monthly') {
+            $this->current_period_end = $this->current_period_start->copy()->addMonth();
+        } elseif ($this->plan->billing_period === 'annual') {
+            $this->current_period_end = $this->current_period_start->copy()->addYear();
+        }
+        
+        $this->status = self::STATUS_ACTIVE;
+        $this->canceled_at = null;
+        $this->ends_at = null;
+        $this->save();
+
+        return $this;
+    }
+
+    /**
+     * Swap to a different plan
+     */
+    public function swap(Plan $newPlan): self
+    {
+        $this->plan_id = $newPlan->id;
+        $this->price_paid = $newPlan->price;
+        $this->save();
+
+        return $this;
+    }
+
+    /**
+     * Create a subscription for a user
+     */
+    public static function createForUser(User $user, Plan $plan): self
+    {
+        $subscription = new self([
+            'user_id' => $user->id,
+            'plan_id' => $plan->id,
+            'status' => self::STATUS_TRIALING,
+            'price_paid' => $plan->price,
+            'currency' => $plan->currency,
+        ]);
+
+        if ($plan->is_free) {
+            $subscription->status = self::STATUS_ACTIVE;
+            $subscription->current_period_start = now();
+            $subscription->current_period_end = null; // Never expires
+        } elseif ($plan->has_trial) {
+            $subscription->trial_ends_at = now()->addDays($plan->trial_days);
+            $subscription->current_period_start = now();
+            $subscription->current_period_end = now()->addDays($plan->trial_days);
+        }
+
+        $subscription->save();
+
+        return $subscription;
+    }
+}
diff --git a/backend/app/Models/User.php b/backend/app/Models/User.php
index 48459cc..161f2fd 100644
--- a/backend/app/Models/User.php
+++ b/backend/app/Models/User.php
@@ -90,4 +90,101 @@ public function isAdmin(): bool
     {
         return $this->is_admin === true;
     }
+
+    // ==================== SUBSCRIPTION RELATIONSHIPS ====================
+
+    /**
+     * Get all subscriptions for the user
+     */
+    public function subscriptions()
+    {
+        return $this->hasMany(Subscription::class);
+    }
+
+    /**
+     * Get the active subscription
+     */
+    public function subscription()
+    {
+        return $this->hasOne(Subscription::class)->active()->latest();
+    }
+
+    /**
+     * Get all invoices for the user
+     */
+    public function invoices()
+    {
+        return $this->hasMany(Invoice::class);
+    }
+
+    // ==================== SUBSCRIPTION HELPERS ====================
+
+    /**
+     * Check if user has an active subscription
+     */
+    public function hasActiveSubscription(): bool
+    {
+        return $this->subscriptions()->active()->exists();
+    }
+
+    /**
+     * Check if user is on trial
+     */
+    public function onTrial(): bool
+    {
+        $subscription = $this->subscriptions()->active()->first();
+        return $subscription && $subscription->isOnTrial();
+    }
+
+    /**
+     * Check if user is subscribed to a specific plan
+     */
+    public function subscribedTo(string $planSlug): bool
+    {
+        return $this->subscriptions()
+            ->active()
+            ->whereHas('plan', fn($q) => $q->where('slug', $planSlug))
+            ->exists();
+    }
+
+    /**
+     * Check if user has access to a feature
+     */
+    public function hasFeature(string $feature): bool
+    {
+        $subscription = $this->subscriptions()->active()->with('plan')->first();
+        
+        if (!$subscription) {
+            // Check free plan limits
+            $freePlan = Plan::getFreePlan();
+            return $freePlan && $freePlan->hasFeature($feature);
+        }
+
+        return $subscription->plan->hasFeature($feature);
+    }
+
+    /**
+     * Get user's limit for a specific resource
+     */
+    public function getLimit(string $resource, $default = null)
+    {
+        $subscription = $this->subscriptions()->active()->with('plan')->first();
+        
+        if (!$subscription) {
+            // Check free plan limits
+            $freePlan = Plan::getFreePlan();
+            return $freePlan ? $freePlan->getLimit($resource, $default) : $default;
+        }
+
+        return $subscription->plan->getLimit($resource, $default);
+    }
+
+    /**
+     * Get the current plan
+     */
+    public function currentPlan(): ?Plan
+    {
+        $subscription = $this->subscriptions()->active()->with('plan')->first();
+        return $subscription ? $subscription->plan : Plan::getFreePlan();
+    }
 }
diff --git a/backend/database/migrations/2025_12_17_114500_create_plans_table.php b/backend/database/migrations/2025_12_17_114500_create_plans_table.php
new file mode 100644
index 0000000..55b2efa
--- /dev/null
+++ b/backend/database/migrations/2025_12_17_114500_create_plans_table.php
@@ -0,0 +1,43 @@
+<?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('plans', function (Blueprint $table) {
+            $table->id();
+            $table->string('name');                           // "Free", "Pro Monthly", "Pro Annual"
+            $table->string('slug')->unique();                 // "free", "pro-monthly", "pro-annual"
+            $table->text('description')->nullable();
+            $table->decimal('price', 10, 2)->default(0);      // 0 for Free, 9.99 for Pro Monthly, 99.99 for Pro Annual
+            $table->string('currency', 3)->default('EUR');    // EUR, USD, BRL
+            $table->enum('billing_period', ['monthly', 'annual', 'lifetime', 'free'])->default('monthly');
+            $table->integer('trial_days')->default(0);        // 7 days for Pro plans
+            $table->json('features')->nullable();             // JSON array of features
+            $table->json('limits')->nullable();               // JSON with limits (accounts, categories, etc.)
+            $table->boolean('is_active')->default(true);
+            $table->boolean('is_featured')->default(false);   // Highlight this plan
+            $table->integer('sort_order')->default(0);
+            $table->string('paypal_plan_id')->nullable();     // PayPal Plan ID for subscriptions
+            $table->timestamps();
+            
+            $table->index('is_active');
+            $table->index('sort_order');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('plans');
+    }
+};
diff --git a/backend/database/migrations/2025_12_17_114501_create_subscriptions_table.php b/backend/database/migrations/2025_12_17_114501_create_subscriptions_table.php
new file mode 100644
index 0000000..60a5e94
--- /dev/null
+++ b/backend/database/migrations/2025_12_17_114501_create_subscriptions_table.php
@@ -0,0 +1,59 @@
+<?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('subscriptions', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('user_id')->constrained()->onDelete('cascade');
+            $table->foreignId('plan_id')->constrained()->onDelete('restrict');
+            
+            // Status: trialing, active, past_due, canceled, expired
+            $table->enum('status', ['trialing', 'active', 'past_due', 'canceled', 'expired'])->default('trialing');
+            
+            // Trial period
+            $table->timestamp('trial_ends_at')->nullable();
+            
+            // Current billing period
+            $table->timestamp('current_period_start')->nullable();
+            $table->timestamp('current_period_end')->nullable();
+            
+            // Cancellation
+            $table->timestamp('canceled_at')->nullable();
+            $table->timestamp('ends_at')->nullable();          // When subscription actually ends after cancellation
+            $table->string('cancel_reason')->nullable();
+            
+            // PayPal integration
+            $table->string('paypal_subscription_id')->nullable()->unique();
+            $table->string('paypal_status')->nullable();       // PayPal subscription status
+            $table->json('paypal_data')->nullable();           // Full PayPal response for debugging
+            
+            // Metadata
+            $table->decimal('price_paid', 10, 2)->nullable();  // Price when subscribed (may differ from plan price)
+            $table->string('currency', 3)->default('EUR');
+            
+            $table->timestamps();
+            
+            $table->index(['user_id', 'status']);
+            $table->index('status');
+            $table->index('current_period_end');
+            $table->index('trial_ends_at');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('subscriptions');
+    }
+};
diff --git a/backend/database/migrations/2025_12_17_114502_create_invoices_table.php b/backend/database/migrations/2025_12_17_114502_create_invoices_table.php
new file mode 100644
index 0000000..4ec4755
--- /dev/null
+++ b/backend/database/migrations/2025_12_17_114502_create_invoices_table.php
@@ -0,0 +1,74 @@
+<?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('invoices', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('user_id')->constrained()->onDelete('cascade');
+            $table->foreignId('subscription_id')->nullable()->constrained()->onDelete('set null');
+            
+            // Invoice number: WM-2025-0001
+            $table->string('number')->unique();
+            
+            // Status: draft, open, paid, void, uncollectible
+            $table->enum('status', ['draft', 'open', 'paid', 'void', 'uncollectible'])->default('draft');
+            
+            // Billing reason
+            $table->enum('billing_reason', [
+                'subscription_create',    // First payment
+                'subscription_cycle',     // Recurring payment
+                'subscription_update',    // Plan change
+                'manual'                  // Manual invoice
+            ])->default('subscription_cycle');
+            
+            // Amounts
+            $table->string('currency', 3)->default('EUR');
+            $table->decimal('subtotal', 10, 2)->default(0);
+            $table->decimal('tax', 10, 2)->default(0);
+            $table->decimal('tax_percent', 5, 2)->default(0);  // e.g., 21% VAT
+            $table->decimal('total', 10, 2)->default(0);
+            
+            // Line items description
+            $table->string('description')->nullable();         // "Pro Monthly - December 2025"
+            
+            // Dates
+            $table->timestamp('due_date')->nullable();
+            $table->timestamp('paid_at')->nullable();
+            
+            // PayPal
+            $table->string('paypal_payment_id')->nullable();
+            $table->string('paypal_capture_id')->nullable();
+            $table->json('paypal_data')->nullable();
+            
+            // PDF
+            $table->string('pdf_path')->nullable();            // Path to stored PDF
+            
+            // Billing info snapshot (in case user changes later)
+            $table->json('billing_info')->nullable();          // Name, address, tax_id at time of invoice
+            
+            $table->timestamps();
+            
+            $table->index(['user_id', 'status']);
+            $table->index('status');
+            $table->index('paid_at');
+            $table->index('created_at');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('invoices');
+    }
+};
diff --git a/backend/database/seeders/PlansSeeder.php b/backend/database/seeders/PlansSeeder.php
new file mode 100644
index 0000000..0e538cc
--- /dev/null
+++ b/backend/database/seeders/PlansSeeder.php
@@ -0,0 +1,136 @@
+<?php
+
+namespace Database\Seeders;
+
+use App\Models\Plan;
+use Illuminate\Database\Seeder;
+
+class PlansSeeder extends Seeder
+{
+    /**
+     * Run the database seeds.
+     */
+    public function run(): void
+    {
+        // Free Plan
+        Plan::updateOrCreate(
+            ['slug' => 'free'],
+            [
+                'name' => 'Free',
+                'description' => 'Perfecto para empezar a controlar tus finanzas personales',
+                'price' => 0,
+                'currency' => 'EUR',
+                'billing_period' => 'free',
+                'trial_days' => 0,
+                'features' => [
+                    'Hasta 3 cuentas bancarias',
+                    'Hasta 10 categorías',
+                    'Dashboard básico',
+                    'Importar transacciones (CSV)',
+                    'Detección de duplicados',
+                    'Soporte por email',
+                ],
+                'limits' => [
+                    'accounts' => 3,
+                    'categories' => 10,
+                    'budgets' => 3,
+                    'goals' => 1,
+                    'reports' => false,
+                    'recurring' => false,
+                    'api_access' => false,
+                ],
+                'is_active' => true,
+                'is_featured' => false,
+                'sort_order' => 1,
+            ]
+        );
+
+        // Pro Monthly
+        Plan::updateOrCreate(
+            ['slug' => 'pro-monthly'],
+            [
+                'name' => 'Pro Mensual',
+                'description' => 'Todas las funcionalidades para control financiero completo',
+                'price' => 9.99,
+                'currency' => 'EUR',
+                'billing_period' => 'monthly',
+                'trial_days' => 7,
+                'features' => [
+                    'Cuentas bancarias ilimitadas',
+                    'Categorías ilimitadas',
+                    'Dashboard avanzado',
+                    'Presupuestos ilimitados',
+                    'Metas financieras ilimitadas',
+                    'Transacciones recurrentes',
+                    'Informes detallados',
+                    'Exportar a Excel/PDF',
+                    'Notificaciones por email',
+                    'Notificaciones WhatsApp',
+                    'Módulo de negocios',
+                    'Soporte prioritario',
+                ],
+                'limits' => [
+                    'accounts' => null, // unlimited
+                    'categories' => null,
+                    'budgets' => null,
+                    'goals' => null,
+                    'reports' => true,
+                    'recurring' => true,
+                    'api_access' => true,
+                    'business_module' => true,
+                ],
+                'is_active' => true,
+                'is_featured' => true,
+                'sort_order' => 2,
+            ]
+        );
+
+        // Pro Annual
+        Plan::updateOrCreate(
+            ['slug' => 'pro-annual'],
+            [
+                'name' => 'Pro Anual',
+                'description' => 'Ahorra 2 meses con el plan anual - ¡Mejor valor!',
+                'price' => 99.99,
+                'currency' => 'EUR',
+                'billing_period' => 'annual',
+                'trial_days' => 7,
+                'features' => [
+                    'Todo lo de Pro Mensual',
+                    '¡Ahorra 17% vs mensual!',
+                    'Cuentas bancarias ilimitadas',
+                    'Categorías ilimitadas',
+                    'Dashboard avanzado',
+                    'Presupuestos ilimitados',
+                    'Metas financieras ilimitadas',
+                    'Transacciones recurrentes',
+                    'Informes detallados',
+                    'Exportar a Excel/PDF',
+                    'Notificaciones por email',
+                    'Notificaciones WhatsApp',
+                    'Módulo de negocios',
+                    'Soporte prioritario',
+                ],
+                'limits' => [
+                    'accounts' => null,
+                    'categories' => null,
+                    'budgets' => null,
+                    'goals' => null,
+                    'reports' => true,
+                    'recurring' => true,
+                    'api_access' => true,
+                    'business_module' => true,
+                ],
+                'is_active' => true,
+                'is_featured' => false,
+                'sort_order' => 3,
+            ]
+        );
+
+        $this->command->info('Plans seeded successfully!');
+        $this->command->table(
+            ['Slug', 'Name', 'Price', 'Billing'],
+            Plan::orderBy('sort_order')->get(['slug', 'name', 'price', 'billing_period'])->toArray()
+        );
+    }
+}
diff --git a/backend/routes/api.php b/backend/routes/api.php
index eebc20f..55d0486 100644
--- a/backend/routes/api.php
+++ b/backend/routes/api.php
@@ -22,11 +22,16 @@
 use App\Http\Controllers\Api\ReportController;
 use App\Http\Controllers\Api\FinancialHealthController;
 use App\Http\Controllers\Api\UserPreferenceController;
+use App\Http\Controllers\Api\PlanController;
 
 // Public routes with rate limiting
 Route::post('/register', [AuthController::class, 'register'])->middleware('throttle:register');
 Route::post('/login', [AuthController::class, 'login'])->middleware('throttle:login');
 
+// Plans (public - for pricing page)
+Route::get('/plans', [PlanController::class, 'index']);
+Route::get('/plans/{slug}', [PlanController::class, 'show']);
+
 // Email testing routes (should be protected in production)
 Route::post('/email/send-test', [EmailTestController::class, 'sendTest']);
 Route::get('/email/anti-spam-info', [EmailTestController::class, 'getAntiSpamInfo']);