Remove Ahorro from budget UI, add SALARY type and savings auto-accrual

Ahorro was already deducted from gross salary so displaying it in
budget projections was misleading. This removes the Ahorro card,
summary line, Proyecciones column, and Ahorro Anual card from the UI,
and strips all savings fields from budget API responses.

Adds SALARY TransactionType so salary deposits can be distinguished
from generic DEPOSITO transfers. When a SALARY transaction arrives,
the system auto-increments MEMP and MPAT savings account balances
(+200K CRC each) once per month via an idempotent accrual log.

New CRUD endpoints at /api/v1/savings-accrual/ allow manual correction
of the accrual history. Feb+Mar 2026 are seeded as historical baseline.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

backend/app/api/v1/endpoints/budget.py

@@ -39,7 +39,9 @@ def list_recurring_items(
     session: Session = Depends(get_session),
     _user: str = Depends(get_current_user),
 ):
-    query = select(RecurringItem)
+    query = select(RecurringItem).where(
+        RecurringItem.item_type != RecurringItemType.SAVINGS
+    )
     if item_type:
         query = query.where(RecurringItem.item_type == item_type)
     if is_active is not None:
@@ -101,7 +103,6 @@ class MonthlyProjectionResponse(BaseModel):
     year: int
     projected_income: float
     projected_fixed_expenses: float
-    projected_savings: float
     actual_credit_card: float
     actual_cash: float
     actual_transfers: float
@@ -118,7 +119,6 @@ class YearlyProjectionResponse(BaseModel):
     months: list[MonthlyProjectionResponse]
     annual_income: float
     annual_expenses: float
-    annual_savings: float
     annual_net: float
 
 
@@ -138,7 +138,6 @@ def get_yearly_projection(
     months = []
     annual_income = 0.0
     annual_expenses = 0.0
-    annual_savings = 0.0
     annual_net = 0.0
 
     for data in months_data:
@@ -147,7 +146,6 @@ def get_yearly_projection(
             year=data["year"],
             projected_income=data["projected_income"],
             projected_fixed_expenses=data["projected_fixed_expenses"],
-            projected_savings=data["projected_savings"],
             actual_credit_card=data["actual_credit_card"],
             actual_cash=data["actual_cash"],
             actual_transfers=data["actual_transfers"],
@@ -161,7 +159,6 @@ def get_yearly_projection(
         months.append(monthly)
         annual_income += data["projected_income"]
         annual_expenses += data["gran_total_egresos"]
-        annual_savings += data["projected_savings"]
         annual_net += data["net_balance"]
 
     return YearlyProjectionResponse(
@@ -169,7 +166,6 @@ def get_yearly_projection(
         months=months,
         annual_income=annual_income,
         annual_expenses=annual_expenses,
-        annual_savings=annual_savings,
         annual_net=annual_net,
     )
 
@@ -204,11 +200,9 @@ class MonthlyDetailResponse(BaseModel):
     month: int
     income_items: list[RecurringItemDetail]
     expense_items: list[RecurringItemDetail]
-    savings_items: list[RecurringItemDetail]
     actuals_by_source: list[ActualsBySource]
     total_projected_income: float
     total_projected_expenses: float
-    total_projected_savings: float
     uncovered_actual: float
     gran_total_egresos: float
     net_balance: float
@@ -228,11 +222,9 @@ def get_monthly_detail(
         month=data["month"],
         income_items=[RecurringItemDetail(**i) for i in data["income_items"]],
         expense_items=[RecurringItemDetail(**i) for i in data["expense_items"]],
-        savings_items=[RecurringItemDetail(**i) for i in data["savings_items"]],
         actuals_by_source=[ActualsBySource(**a) for a in data["actuals_by_source"]],
         total_projected_income=data["projected_income"],
         total_projected_expenses=data["projected_fixed_expenses"],
-        total_projected_savings=data["projected_savings"],
         uncovered_actual=data["uncovered_actual"],
         gran_total_egresos=data["gran_total_egresos"],
         net_balance=data["net_balance"],

backend/app/api/v1/endpoints/salarios.py

@@ -12,6 +12,8 @@ from app.services.exchange_rate import get_converted_amount_expr
 
 router = APIRouter(prefix="/salarios", tags=["salarios"])
 
+SALARIO_TYPES = (TransactionType.SALARY, TransactionType.DEPOSITO)
+
 
 class SalariosSummary(BaseModel):
     count: int
@@ -28,7 +30,7 @@ def list_salarios(
 ):
     query = (
         select(Transaction)
-        .where(Transaction.transaction_type == TransactionType.DEPOSITO)
+        .where(col(Transaction.transaction_type).in_(SALARIO_TYPES))
         .order_by(col(Transaction.date).desc())
         .offset(offset)
         .limit(limit)
@@ -47,7 +49,7 @@ def salarios_summary(
             func.count(),
             func.coalesce(func.sum(amount_crc), 0),
             func.max(Transaction.date),
-        ).where(Transaction.transaction_type == TransactionType.DEPOSITO)
+        ).where(col(Transaction.transaction_type).in_(SALARIO_TYPES))
     ).first()
     return SalariosSummary(
         count=result[0] if result else 0,

backend/app/api/v1/endpoints/savings_accrual.py

@@ -0,0 +1,83 @@
+from datetime import datetime
+
+from fastapi import APIRouter, Depends, HTTPException, Path
+from sqlmodel import Session, col, select
+
+from app.auth import get_current_user
+from app.db import get_session
+from app.models.models import (
+    SavingsAccrual,
+    SavingsAccrualCreate,
+    SavingsAccrualRead,
+    SavingsAccrualUpdate,
+)
+
+router = APIRouter(prefix="/savings-accrual", tags=["savings-accrual"])
+
+
+@router.get("/", response_model=list[SavingsAccrualRead])
+def list_accruals(
+    session: Session = Depends(get_session),
+    _user: str = Depends(get_current_user),
+):
+    query = select(SavingsAccrual).order_by(
+        col(SavingsAccrual.year).desc(), col(SavingsAccrual.month).desc()
+    )
+    return session.exec(query).all()
+
+
+@router.post("/", response_model=SavingsAccrualRead, status_code=201)
+def create_accrual(
+    data: SavingsAccrualCreate,
+    session: Session = Depends(get_session),
+    _user: str = Depends(get_current_user),
+):
+    existing = session.exec(
+        select(SavingsAccrual).where(
+            SavingsAccrual.year == data.year,
+            SavingsAccrual.month == data.month,
+        )
+    ).first()
+    if existing:
+        raise HTTPException(
+            status_code=409,
+            detail=f"Accrual for {data.year}-{data.month:02d} already exists (id={existing.id})",
+        )
+    accrual = SavingsAccrual.model_validate(data)
+    accrual.applied_at = datetime.utcnow()
+    session.add(accrual)
+    session.commit()
+    session.refresh(accrual)
+    return accrual
+
+
+@router.patch("/{accrual_id}", response_model=SavingsAccrualRead)
+def update_accrual(
+    accrual_id: int,
+    data: SavingsAccrualUpdate,
+    session: Session = Depends(get_session),
+    _user: str = Depends(get_current_user),
+):
+    accrual = session.get(SavingsAccrual, accrual_id)
+    if not accrual:
+        raise HTTPException(status_code=404, detail="Accrual not found")
+    update_data = data.model_dump(exclude_unset=True)
+    for key, value in update_data.items():
+        setattr(accrual, key, value)
+    session.add(accrual)
+    session.commit()
+    session.refresh(accrual)
+    return accrual
+
+
+@router.delete("/{accrual_id}", status_code=204)
+def delete_accrual(
+    accrual_id: int = Path(...),
+    session: Session = Depends(get_session),
+    _user: str = Depends(get_current_user),
+):
+    accrual = session.get(SavingsAccrual, accrual_id)
+    if not accrual:
+        raise HTTPException(status_code=404, detail="Accrual not found")
+    session.delete(accrual)
+    session.commit()

backend/app/api/v1/endpoints/transactions.py

@@ -199,14 +199,20 @@ def create_transaction(
     symbols = {Currency.CRC: "₡", Currency.USD: "$", Currency.EUR: "€"}
     symbol = symbols.get(tx.currency, tx.currency.value)
     amount_str = f"{symbol}{tx.amount:,.0f}" if tx.currency == Currency.CRC else f"{symbol}{tx.amount:,.2f}"
-    is_deposit = tx.transaction_type == TransactionType.DEPOSITO
+    is_income = tx.transaction_type in (TransactionType.DEPOSITO, TransactionType.SALARY)
+    is_salary = tx.transaction_type == TransactionType.SALARY
+    label = "salario" if is_salary else ("depósito" if is_income else tx.transaction_type.value.lower())
     send_push_to_all(
         session,
-        title=f"{'🏦' if is_deposit else '💳'} {tx.merchant}",
+        title=f"{'🏦' if is_income else '💳'} {tx.merchant}",
-        body=f"{amount_str} — {tx.bank.value} {'depósito' if is_deposit else tx.transaction_type.value.lower()}",
+        body=f"{amount_str} — {tx.bank.value} {label}",
-        url="/salarios" if is_deposit else "/budget",
+        url="/salarios" if is_income else "/budget",
     )
 
+    if is_salary:
+        from app.services.savings_accrual import maybe_apply_monthly_savings
+        maybe_apply_monthly_savings(session, tx)
+
     return tx
 
 

backend/app/api/v1/router.py

@@ -12,6 +12,7 @@ from app.api.v1.endpoints import (
     notifications,
     pensions,
     salarios,
+    savings_accrual,
     settings,
     tokens,
     transactions,
@@ -32,3 +33,4 @@ api_router.include_router(notifications.router)
 api_router.include_router(salarios.router)
 api_router.include_router(pensions.router)
 api_router.include_router(municipal_receipts.router)
+api_router.include_router(savings_accrual.router)

backend/app/db.py

@@ -29,6 +29,52 @@ def run_migrations():
         except Exception:
             conn.rollback()
 
+        try:
+            conn.execute(
+                text("ALTER TYPE transactiontype ADD VALUE IF NOT EXISTS 'SALARY'")
+            )
+            conn.commit()
+        except Exception:
+            conn.rollback()
+
+        try:
+            conn.execute(
+                text(
+                    """
+                    CREATE TABLE IF NOT EXISTS savingsaccrual (
+                        id SERIAL PRIMARY KEY,
+                        year INTEGER NOT NULL,
+                        month INTEGER NOT NULL,
+                        memp_amount DOUBLE PRECISION NOT NULL DEFAULT 200000,
+                        mpat_amount DOUBLE PRECISION NOT NULL DEFAULT 200000,
+                        trigger_transaction_id INTEGER,
+                        applied_at TIMESTAMP NOT NULL DEFAULT NOW(),
+                        notes TEXT,
+                        CONSTRAINT savingsaccrual_year_month_key UNIQUE (year, month)
+                    )
+                    """
+                )
+            )
+            conn.commit()
+        except Exception:
+            conn.rollback()
+
+        try:
+            conn.execute(
+                text(
+                    """
+                    INSERT INTO savingsaccrual (year, month, memp_amount, mpat_amount, notes)
+                    VALUES
+                      (2026, 2, 200000, 200000, 'Seeded: historical baseline'),
+                      (2026, 3, 200000, 200000, 'Seeded: historical baseline')
+                    ON CONFLICT (year, month) DO NOTHING
+                    """
+                )
+            )
+            conn.commit()
+        except Exception:
+            conn.rollback()
+
 
 def get_session():
     with Session(engine) as session:

backend/app/models/models.py

@@ -24,6 +24,7 @@ class TransactionType(str, enum.Enum):
     COMPRA = "COMPRA"
     DEVOLUCION = "DEVOLUCION"
     DEPOSITO = "DEPOSITO"
+    SALARY = "SALARY"
 
 
 class TransactionSource(str, enum.Enum):
@@ -363,6 +364,39 @@ class BalanceOverrideRead(SQLModel):
     updated_at: datetime
 
 
+# --- Savings Accrual ---
+
+
+class SavingsAccrualBase(SQLModel):
+    year: int
+    month: int
+    memp_amount: float = 200000.0
+    mpat_amount: float = 200000.0
+    trigger_transaction_id: Optional[int] = None
+    notes: Optional[str] = None
+
+
+class SavingsAccrual(SavingsAccrualBase, table=True):
+    __table_args__ = (UniqueConstraint("year", "month"),)
+    id: Optional[int] = Field(default=None, primary_key=True)
+    applied_at: datetime = Field(default_factory=datetime.utcnow)
+
+
+class SavingsAccrualCreate(SavingsAccrualBase):
+    pass
+
+
+class SavingsAccrualRead(SavingsAccrualBase):
+    id: int
+    applied_at: datetime
+
+
+class SavingsAccrualUpdate(SQLModel):
+    memp_amount: Optional[float] = None
+    mpat_amount: Optional[float] = None
+    notes: Optional[str] = None
+
+
 # --- Municipal Receipt ---
 
 

backend/app/services/budget_projection.py

@@ -1,7 +1,7 @@
 import calendar
 from datetime import datetime
 
-from sqlmodel import Session, func, select
+from sqlmodel import Session, col, func, select
 
 from app.models.models import (
     BalanceOverride,
@@ -20,6 +20,9 @@ MAX_YEAR = 2030
 FRESH_START_YEAR = 2026
 FRESH_START_MONTH = 3
 
+# Income-like transaction types that should never be counted as expenses
+INCOME_TYPES = (TransactionType.DEPOSITO, TransactionType.SALARY)
+
 
 def get_effective_amount(item: RecurringItem, month: int, year: int) -> float | None:
     """Return the effective amount for a recurring item in a given month, or None if inactive."""
@@ -158,7 +161,7 @@ def compute_actuals_by_source(
                     Transaction.date >= start,
                     Transaction.date < end,
                     Transaction.source == source,
-                    Transaction.transaction_type != TransactionType.DEPOSITO,
+                    col(Transaction.transaction_type).notin_(INCOME_TYPES),
                     Transaction.deferred_to_next_cycle == False,  # noqa: E712
                 )
             ).one()
@@ -167,7 +170,7 @@ def compute_actuals_by_source(
                     Transaction.date >= prev_start,
                     Transaction.date < prev_end,
                     Transaction.source == source,
-                    Transaction.transaction_type != TransactionType.DEPOSITO,
+                    col(Transaction.transaction_type).notin_(INCOME_TYPES),
                     Transaction.deferred_to_next_cycle == True,  # noqa: E712
                 )
             ).one()
@@ -203,7 +206,7 @@ def compute_actuals_by_source(
                     Transaction.date >= cal_start,
                     Transaction.date < cal_end,
                     Transaction.source == source,
-                    Transaction.transaction_type != TransactionType.DEPOSITO,
+                    col(Transaction.transaction_type).notin_(INCOME_TYPES),
                 )
             ).one()
 
@@ -257,7 +260,7 @@ def compute_actuals_by_category(
                 Transaction.date < cc_end,
                 Transaction.source == TransactionSource.CREDIT_CARD,
                 Transaction.category_id.is_not(None),  # type: ignore[union-attr]
-                Transaction.transaction_type != TransactionType.DEPOSITO,
+                col(Transaction.transaction_type).notin_(INCOME_TYPES),
                 Transaction.deferred_to_next_cycle == False,  # noqa: E712
             )
             .group_by(Transaction.category_id, Transaction.transaction_type)
@@ -277,7 +280,7 @@ def compute_actuals_by_category(
                 Transaction.date < prev_end,
                 Transaction.source == TransactionSource.CREDIT_CARD,
                 Transaction.category_id.is_not(None),  # type: ignore[union-attr]
-                Transaction.transaction_type != TransactionType.DEPOSITO,
+                col(Transaction.transaction_type).notin_(INCOME_TYPES),
                 Transaction.deferred_to_next_cycle == True,  # noqa: E712
             )
             .group_by(Transaction.category_id, Transaction.transaction_type)
@@ -297,7 +300,7 @@ def compute_actuals_by_category(
                 Transaction.date < cal_end,
                 Transaction.source != TransactionSource.CREDIT_CARD,
                 Transaction.category_id.is_not(None),  # type: ignore[union-attr]
-                Transaction.transaction_type != TransactionType.DEPOSITO,
+                col(Transaction.transaction_type).notin_(INCOME_TYPES),
             )
             .group_by(Transaction.category_id, Transaction.transaction_type)
         ).all()
@@ -338,7 +341,7 @@ def compute_cc_by_category(
                 Transaction.date >= cc_start,
                 Transaction.date < cc_end,
                 Transaction.source == TransactionSource.CREDIT_CARD,
-                Transaction.transaction_type != TransactionType.DEPOSITO,
+                col(Transaction.transaction_type).notin_(INCOME_TYPES),
                 Transaction.deferred_to_next_cycle == False,  # noqa: E712
             )
             .group_by(Transaction.category_id, Transaction.transaction_type)
@@ -356,7 +359,7 @@ def compute_cc_by_category(
                 Transaction.date >= prev_start,
                 Transaction.date < prev_end,
                 Transaction.source == TransactionSource.CREDIT_CARD,
-                Transaction.transaction_type != TransactionType.DEPOSITO,
+                col(Transaction.transaction_type).notin_(INCOME_TYPES),
                 Transaction.deferred_to_next_cycle == True,  # noqa: E712
             )
             .group_by(Transaction.category_id, Transaction.transaction_type)
@@ -385,7 +388,10 @@ def compute_monthly_projection(
 ) -> dict:
     """Compute full monthly projection with no-double-count logic."""
     items = session.exec(
-        select(RecurringItem).where(RecurringItem.is_active == True)  # noqa: E712
+        select(RecurringItem).where(
+            RecurringItem.is_active == True,  # noqa: E712
+            RecurringItem.item_type != RecurringItemType.SAVINGS,
+        )
     ).all()
 
     actuals_by_source = compute_actuals_by_source(session, year, month)
@@ -393,11 +399,9 @@ def compute_monthly_projection(
 
     income_items = []
     expense_items = []
-    savings_items = []
 
     total_income = 0.0
     total_fixed_expenses = 0.0
-    total_savings = 0.0
 
     for item in items:
         effective = get_effective_amount(item, month, year)
@@ -431,10 +435,6 @@ def compute_monthly_projection(
                 total_fixed_expenses += effective
             expense_items.append(detail)
 
-        elif item.item_type == RecurringItemType.SAVINGS:
-            savings_items.append(detail)
-            total_savings += effective
-
     # Sum actuals from sources for categories NOT covered by recurring items
     covered_category_ids = {
         item.category_id
@@ -476,7 +476,7 @@ def compute_monthly_projection(
                 Transaction.date < cc_end,
                 Transaction.source == TransactionSource.CREDIT_CARD,
                 Transaction.category_id.is_(None),  # type: ignore[union-attr]
-                Transaction.transaction_type != TransactionType.DEPOSITO,
+                col(Transaction.transaction_type).notin_(INCOME_TYPES),
                 Transaction.deferred_to_next_cycle == False,  # noqa: E712
             )
             .group_by(Transaction.transaction_type)
@@ -491,7 +491,7 @@ def compute_monthly_projection(
                 Transaction.date < prev_end,
                 Transaction.source == TransactionSource.CREDIT_CARD,
                 Transaction.category_id.is_(None),  # type: ignore[union-attr]
-                Transaction.transaction_type != TransactionType.DEPOSITO,
+                col(Transaction.transaction_type).notin_(INCOME_TYPES),
                 Transaction.deferred_to_next_cycle == True,  # noqa: E712
             )
             .group_by(Transaction.transaction_type)
@@ -506,7 +506,7 @@ def compute_monthly_projection(
                 Transaction.date < cal_end,
                 Transaction.source != TransactionSource.CREDIT_CARD,
                 Transaction.category_id.is_(None),  # type: ignore[union-attr]
-                Transaction.transaction_type != TransactionType.DEPOSITO,
+                col(Transaction.transaction_type).notin_(INCOME_TYPES),
             )
             .group_by(Transaction.transaction_type)
         ).all()
@@ -518,8 +518,6 @@ def compute_monthly_projection(
     cc_by_category = compute_cc_by_category(session, year, month)
 
     gran_total = total_fixed_expenses + uncovered_actual
-    # Savings are NOT deducted — they are already deducted from gross salary
-    # (the income amounts are net, post-savings)
     net_balance = total_income - gran_total
 
     return {
@@ -527,7 +525,6 @@ def compute_monthly_projection(
         "month": month,
         "projected_income": total_income,
         "projected_fixed_expenses": total_fixed_expenses,
-        "projected_savings": total_savings,
         "actual_credit_card": actual_credit_card,
         "actual_cash": actual_cash,
         "actual_transfers": actual_transfers,
@@ -536,7 +533,6 @@ def compute_monthly_projection(
         "net_balance": net_balance,
         "income_items": income_items,
         "expense_items": expense_items,
-        "savings_items": savings_items,
         "actuals_by_source": list(actuals_by_source.values()),
         "cc_by_category": cc_by_category,
     }

backend/app/services/savings_accrual.py

@@ -0,0 +1,62 @@
+from sqlmodel import Session, select
+
+from app.models.models import (
+    Account,
+    AccountType,
+    Bank,
+    SavingsAccrual,
+    Transaction,
+)
+
+MEMP_MONTHLY = 200000.0
+MPAT_MONTHLY = 200000.0
+
+
+def _get_savings_account(session: Session, bank: Bank) -> Account | None:
+    return session.exec(
+        select(Account).where(
+            Account.account_type == AccountType.SAVINGS,
+            Account.bank == bank,
+        )
+    ).first()
+
+
+def maybe_apply_monthly_savings(session: Session, tx: Transaction) -> SavingsAccrual | None:
+    """Apply monthly savings contribution if this is the first salary of the month.
+
+    Idempotent: if a SavingsAccrual row already exists for (year, month), do nothing.
+    Bumps MEMP and MPAT savings account balances and records the accrual.
+    """
+    year = tx.date.year
+    month = tx.date.month
+
+    existing = session.exec(
+        select(SavingsAccrual).where(
+            SavingsAccrual.year == year,
+            SavingsAccrual.month == month,
+        )
+    ).first()
+    if existing:
+        return None
+
+    memp = _get_savings_account(session, Bank.MEMP)
+    mpat = _get_savings_account(session, Bank.MPAT)
+    if memp is None or mpat is None:
+        return None
+
+    memp.balance += MEMP_MONTHLY
+    mpat.balance += MPAT_MONTHLY
+    session.add(memp)
+    session.add(mpat)
+
+    accrual = SavingsAccrual(
+        year=year,
+        month=month,
+        memp_amount=MEMP_MONTHLY,
+        mpat_amount=MPAT_MONTHLY,
+        trigger_transaction_id=tx.id,
+    )
+    session.add(accrual)
+    session.commit()
+    session.refresh(accrual)
+    return accrual

frontend/src/api.ts

@@ -160,7 +160,7 @@ export interface Transaction {
 
 // --- Budget / Recurring Items ---
 
-export type RecurringItemType = 'INCOME' | 'EXPENSE' | 'SAVINGS';
+export type RecurringItemType = 'INCOME' | 'EXPENSE';
 export type RecurringFrequency = 'WEEKLY' | 'MONTHLY' | 'QUARTERLY' | 'BIANNUAL' | 'YEARLY';
 
 export interface RecurringItem {
@@ -233,7 +233,6 @@ export interface MonthlyProjection {
   year: number;
   projected_income: number;
   projected_fixed_expenses: number;
-  projected_savings: number;
   actual_credit_card: number;
   actual_cash: number;
   actual_transfers: number;
@@ -250,7 +249,6 @@ export interface YearlyProjection {
   months: MonthlyProjection[];
   annual_income: number;
   annual_expenses: number;
-  annual_savings: number;
   annual_net: number;
 }
 
@@ -259,17 +257,52 @@ export interface MonthlyDetail {
   month: number;
   income_items: RecurringItemDetail[];
   expense_items: RecurringItemDetail[];
-  savings_items: RecurringItemDetail[];
   actuals_by_source: ActualsBySource[];
   total_projected_income: number;
   total_projected_expenses: number;
-  total_projected_savings: number;
   uncovered_actual: number;
   gran_total_egresos: number;
   net_balance: number;
   cc_by_category: { category_name: string; amount: number }[];
 }
 
+// --- Savings Accrual ---
+
+export interface SavingsAccrual {
+  id: number;
+  year: number;
+  month: number;
+  memp_amount: number;
+  mpat_amount: number;
+  trigger_transaction_id: number | null;
+  applied_at: string;
+  notes: string | null;
+}
+
+export interface SavingsAccrualCreate {
+  year: number;
+  month: number;
+  memp_amount?: number;
+  mpat_amount?: number;
+  trigger_transaction_id?: number | null;
+  notes?: string | null;
+}
+
+export interface SavingsAccrualUpdate {
+  memp_amount?: number;
+  mpat_amount?: number;
+  notes?: string | null;
+}
+
+export const getSavingsAccruals = () =>
+  api.get<SavingsAccrual[]>('/savings-accrual/');
+export const createSavingsAccrual = (data: SavingsAccrualCreate) =>
+  api.post<SavingsAccrual>('/savings-accrual/', data);
+export const updateSavingsAccrual = (id: number, data: SavingsAccrualUpdate) =>
+  api.patch<SavingsAccrual>(`/savings-accrual/${id}`, data);
+export const deleteSavingsAccrual = (id: number) =>
+  api.delete(`/savings-accrual/${id}`);
+
 // Budget API functions
 export const getRecurringItems = (params?: { item_type?: string; is_active?: boolean }) =>
   api.get<RecurringItem[]>('/budget/recurring', { params });

frontend/src/components/budget/MonthlyDetail.tsx

@@ -16,7 +16,6 @@ import {
 import {
   TrendingUp,
   TrendingDown,
-  PiggyBank,
   CreditCard,
   Banknote,
   ArrowLeftRight,
@@ -346,8 +345,8 @@ export default function MonthlyDetail({ detail, loading, onNavigateToTransaction
         </Card>
       )}
 
-      {/* Actuals + Savings + Summary */}
+      {/* Actuals + Summary */}
-      <div className="grid gap-4 md:grid-cols-3">
+      <div className="grid gap-4 md:grid-cols-2">
         {/* Cash & Transfer Actuals Card */}
         <Card>
           <CardHeader className="pb-2">
@@ -401,33 +400,6 @@ export default function MonthlyDetail({ detail, loading, onNavigateToTransaction
           </CardContent>
         </Card>
 
-        {/* Savings */}
-        {detail.savings_items.length > 0 && (
-          <Card>
-            <CardHeader className="pb-2">
-              <CardTitle className="text-sm font-medium flex items-center gap-2">
-                <PiggyBank className="w-4 h-4" />
-                Ahorro
-              </CardTitle>
-            </CardHeader>
-            <CardContent className="space-y-2">
-              {detail.savings_items.map((item) => (
-                <div key={item.id} className="flex items-center justify-between text-sm">
-                  <span>{item.name}</span>
-                  <span data-sensitive className="font-mono">{formatAmount(item.amount, 'CRC')}</span>
-                </div>
-              ))}
-              <Separator />
-              <div className="flex items-center justify-between font-semibold text-sm">
-                <span>Total Ahorro</span>
-                <span data-sensitive className="font-mono">
-                  {formatAmount(detail.total_projected_savings, 'CRC')}
-                </span>
-              </div>
-            </CardContent>
-          </Card>
-        )}
-
         {/* Summary */}
         <Card className={cn(
           'border-2',
@@ -446,12 +418,6 @@ export default function MonthlyDetail({ detail, loading, onNavigateToTransaction
                 -{formatAmount(detail.gran_total_egresos, 'CRC')}
               </span>
             </div>
-            <div className="flex items-center justify-between text-sm">
-              <span>Ahorro</span>
-              <span data-sensitive className="font-mono font-medium">
-                -{formatAmount(detail.total_projected_savings, 'CRC')}
-              </span>
-            </div>
             <Separator />
             <div className="flex items-center justify-between">
               <span className="font-semibold">Balance Neto</span>

frontend/src/components/budget/RecurringItemDialog.tsx

@@ -29,7 +29,6 @@ import { Plus, Trash2 } from 'lucide-react';
 const TYPE_OPTIONS: { value: RecurringItemType; label: string }[] = [
   { value: 'INCOME', label: 'Ingreso' },
   { value: 'EXPENSE', label: 'Egreso' },
-  { value: 'SAVINGS', label: 'Ahorro' },
 ];
 
 const FREQ_OPTIONS: { value: RecurringFrequency; label: string }[] = [

frontend/src/components/budget/RecurringItemsManager.tsx

@@ -17,7 +17,6 @@ import ConfirmDialog from '@/components/ConfirmDialog';
 const TYPE_LABELS: Record<string, { label: string; variant: 'default' | 'secondary' | 'outline' }> = {
   INCOME: { label: 'Ingreso', variant: 'default' },
   EXPENSE: { label: 'Egreso', variant: 'secondary' },
-  SAVINGS: { label: 'Ahorro', variant: 'outline' },
 };
 
 const FREQ_LABELS: Record<string, string> = {

frontend/src/components/budget/YearlyOverview.tsx

@@ -89,7 +89,6 @@ export default function YearlyOverview({
             <TableHead className="text-right">Egresos Fijos</TableHead>
             <TableHead className="text-right">Otros Gastos</TableHead>
             <TableHead className="text-right">Gran Total</TableHead>
-            <TableHead className="text-right">Ahorro</TableHead>
             <TableHead className="text-right">Acum. Anterior</TableHead>
             <TableHead className="text-right">Neto Mes</TableHead>
             <TableHead className="text-right">Balance Acum.</TableHead>
@@ -132,9 +131,6 @@ export default function YearlyOverview({
                 <TableCell data-sensitive className="text-right font-mono text-sm font-medium">
                   {formatAmount(m.gran_total_egresos, 'CRC')}
                 </TableCell>
-                <TableCell data-sensitive className="text-right font-mono text-sm text-muted-foreground">
-                  {formatAmount(m.projected_savings, 'CRC')}
-                </TableCell>
                 <TableCell
                   className={cn(
                     'text-right font-mono text-sm',

frontend/src/pages/Proyecciones.tsx

@@ -46,7 +46,7 @@ export default function Proyecciones() {
 
       {/* Annual summary cards */}
       {projection && (
-        <div className="grid gap-3 grid-cols-2 md:grid-cols-4">
+        <div className="grid gap-3 grid-cols-1 md:grid-cols-3">
           <Card>
             <CardContent className="pt-4 pb-3 px-4">
               <p className="text-xs text-muted-foreground">Ingresos Anuales</p>
@@ -63,14 +63,6 @@ export default function Proyecciones() {
               </p>
             </CardContent>
           </Card>
-          <Card>
-            <CardContent className="pt-4 pb-3 px-4">
-              <p className="text-xs text-muted-foreground">Ahorro Anual</p>
-              <p data-sensitive className="text-lg font-bold font-mono">
-                {formatAmount(projection.annual_savings, 'CRC')}
-              </p>
-            </CardContent>
-          </Card>
           <Card>
             <CardContent className="pt-4 pb-3 px-4">
               <p className="text-xs text-muted-foreground">Balance Neto Anual</p>