diff --git a/dashboard.php b/dashboard.php
index 78963ed..8a6c6bf 100755
--- a/dashboard.php
+++ b/dashboard.php
@@ -533,6 +533,8 @@ switch ($page) {
         $balance = Report::getGeneralBalance();
         $expensesByCategory = Report::getExpensesByCategory();
         $accessibleHouseIds = Auth::getAccessibleHouseIds();
+        $filterYear = $_GET['filter_year'] ?? null;
+        $conceptDetails = Report::getConceptDetailsByYear($filterYear);
 
         if ($reportType == 'water-debtors') {
             $filters = [
@@ -754,6 +756,8 @@ switch ($page) {
                             // Requerimos el modelo Report
                             require_once __DIR__ . '/models/Report.php';
                             $balance = Report::getGeneralBalance();
+                            $filterYear = $_GET['filter_year'] ?? null;
+                            $conceptDetails = Report::getConceptDetailsByYear($filterYear);
                             include __DIR__ . '/views/reports/pdf_balance.php';
                             break;
                     }
@@ -763,25 +767,63 @@ switch ($page) {
                     exit;
 
                 case 'export_csv_balance':
-                    // Lógica para exportar CSV de balance
-                    header('Content-Type: text/csv');
-                    header('Content-Disposition: attachment; filename="Balance_General_IBIZA_' . date('Y') . '.csv"');
-                    fputs(fopen('php://output', 'w'), $bom = (chr(0xEF) . chr(0xBB) . chr(0xBF))); // BOM for UTF-8 in Excel
-
-                    // Requerimos el modelo Report
+                    Auth::requireAdmin();
                     require_once __DIR__ . '/models/Report.php';
+
+                    $filterYear = $_GET['filter_year'] ?? null;
                     $balance = Report::getGeneralBalance();
+                    $conceptDetails = Report::getConceptDetailsByYear($filterYear);
+
+                    header('Content-Type: text/csv');
+                    $filename = 'Balance_General_IBIZA';
+                    if ($filterYear) {
+                        $filename .= '_' . $filterYear;
+                    }
+                    header('Content-Disposition: attachment; filename="' . $filename . '.csv"');
+                    fputs(fopen('php://output', 'w'), $bom = (chr(0xEF) . chr(0xBB) . chr(0xBF)));
 
                     $output = fopen('php://output', 'w');
-                    fputcsv($output, ['Condominio IBIZA-Cto Sierra Morena 152 - Balance General ' . date('Y')]);
+                    fputcsv($output, ['Condominio IBIZA-Cto Sierra Morena 152 - Balance General']);
+                    if ($filterYear) {
+                        fputcsv($output, ['Año: ' . $filterYear]);
+                    }
                     fputcsv($output, ['']); // Blank line
 
                     fputcsv($output, ['Descripción', 'Monto']);
                     fputcsv($output, ['Total Ingresos (Conceptos)', $balance['total_incomes']]);
-                    if (!Auth::isLector()) {
-                        fputcsv($output, ['Total Egresos', $balance['total_expenses']]);
-                        fputcsv($output, ['Balance Neto', $balance['balance']]);
+                    fputcsv($output, ['Total Egresos', $balance['total_expenses']]);
+                    fputcsv($output, ['Balance Neto', $balance['balance']]);
+                    fputcsv($output, ['']); // Blank line
+
+                    if (!empty($conceptDetails['concepts'])) {
+                        fputcsv($output, ['Detalle de Conceptos Especiales']);
+                        fputcsv($output, ['']); // Blank line
+                        fputcsv($output, ['Concepto', 'Descripción', 'Esperado', 'Recaudado', 'Pendiente', 'Gastos', 'Balance']);
+
+                        foreach ($conceptDetails['concepts'] as $cd) {
+                            fputcsv($output, [
+                                $cd['concept']['name'],
+                                $cd['concept']['description'] ?? '-',
+                                $cd['expected'],
+                                $cd['collected'],
+                                $cd['pending'],
+                                $cd['expenses'],
+                                $cd['balance']
+                            ]);
+                        }
+
+                        fputcsv($output, ['']); // Blank line
+                        fputcsv($output, [
+                            'TOTALES',
+                            '',
+                            $conceptDetails['totals']['expected'],
+                            $conceptDetails['totals']['collected'],
+                            $conceptDetails['totals']['pending'],
+                            $conceptDetails['totals']['expenses'],
+                            $conceptDetails['totals']['balance']
+                        ]);
                     }
+
                     fclose($output);
                     exit;
 
diff --git a/models/Report.php b/models/Report.php
index 1f10d18..2fe07ab 100755
--- a/models/Report.php
+++ b/models/Report.php
@@ -66,6 +66,92 @@ class Report {
         ];
     }
 
+    public static function getConceptDetailsByYear($year = null) {
+        $db = Database::getInstance();
+        $concepts = $db->fetchAll(
+            "SELECT c.id, c.name, c.amount_per_house, c.concept_date, c.description
+             FROM finance_collection_concepts c
+             WHERE c.is_active = 1
+             ORDER BY c.concept_date DESC"
+        );
+
+        $conceptsData = [];
+        $totalExpected = 0;
+        $totalCollected = 0;
+        $totalExpenses = 0;
+
+        foreach ($concepts as $concept) {
+            $conceptYear = date('Y', strtotime($concept['concept_date']));
+
+            if ($year && $conceptYear != $year) {
+                continue;
+            }
+
+            $activeHousesCount = $db->fetchOne(
+                "SELECT COUNT(*) as count FROM houses WHERE status = 'activa'"
+            );
+            $activeHousesCount = $activeHousesCount['count'] ?? 0;
+
+            $expected = $concept['amount_per_house'] * $activeHousesCount;
+
+            $whereClause = "WHERE cp.concept_id = ?";
+            $params = [$concept['id']];
+
+            if ($year) {
+                $whereClause .= " AND YEAR(cp.payment_date) = ?";
+                $params[] = $year;
+            }
+
+            $collected = $db->fetchOne(
+                "SELECT COALESCE(SUM(cp.amount), 0) as total
+                 FROM finance_collection_payments cp
+                 $whereClause",
+                $params
+            );
+            $collectedAmount = $collected['total'] ?? 0;
+
+            $expenses = $db->fetchOne(
+                "SELECT COALESCE(SUM(ec.amount), 0) as total
+                 FROM expense_concept_allocations ec
+                 JOIN expenses e ON ec.expense_id = e.id
+                 WHERE ec.concept_id = ?
+                 " . ($year ? "AND YEAR(e.expense_date) = ?" : ""),
+                $year ? [$concept['id'], $year] : [$concept['id']]
+            );
+            $expensesAmount = $expenses['total'] ?? 0;
+
+            $balance = $collectedAmount - $expensesAmount;
+
+            $conceptsData[] = [
+                'concept' => $concept,
+                'year' => $conceptYear,
+                'expected' => $expected,
+                'collected' => $collectedAmount,
+                'expenses' => $expensesAmount,
+                'balance' => $balance,
+                'pending' => max(0, $expected - $collectedAmount)
+            ];
+
+            $totalExpected += $expected;
+            $totalCollected += $collectedAmount;
+            $totalExpenses += $expensesAmount;
+        }
+
+        $totalBalance = $totalCollected - $totalExpenses;
+
+        return [
+            'concepts' => $conceptsData,
+            'totals' => [
+                'expected' => $totalExpected,
+                'collected' => $totalCollected,
+                'expenses' => $totalExpenses,
+                'balance' => $totalBalance,
+                'pending' => max(0, $totalExpected - $totalCollected)
+            ],
+            'year' => $year
+        ];
+    }
+
     public static function getHouseStatement($houseId, $year = null) {
         $db = Database::getInstance();
         $house = House::findById($houseId);
diff --git a/views/reports/index.php b/views/reports/index.php
index 9752ce4..24b7599 100755
--- a/views/reports/index.php
+++ b/views/reports/index.php
@@ -521,6 +521,60 @@ function exportConceptsCSV() {
 </script>
 
 <?php else: ?>
+<div class="card mb-4">
+    <div class="card-header d-flex justify-content-between align-items-center">
+        <h5 class="card-title mb-0">
+            <i class="bi bi-funnel"></i> Filtro por Año
+        </h5>
+        <button type="button" class="btn btn-sm btn-outline-secondary" data-bs-toggle="collapse" data-bs-target="#yearFilterCollapse">
+            <i class="bi bi-chevron-down"></i>
+        </button>
+    </div>
+    <div class="collapse show" id="yearFilterCollapse">
+        <div class="card-body">
+            <form id="yearFilter">
+                <div class="row g-3">
+                    <div class="col-md-3">
+                        <label class="form-label">Año</label>
+                        <select name="filter_year" class="form-select">
+                            <option value="">Todos los años</option>
+                            <?php
+                            $years = range(2024, date('Y') + 1);
+                            foreach ($years as $y): ?>
+                                <option value="<?= $y ?>" <?= ($_GET['filter_year'] ?? '') == $y ? 'selected' : '' ?>><?= $y ?></option>
+                            <?php endforeach; ?>
+                        </select>
+                    </div>
+                </div>
+                <div class="row mt-3">
+                    <div class="col-12">
+                        <button type="submit" class="btn btn-primary">
+                            <i class="bi bi-search"></i> Aplicar Filtro
+                        </button>
+                        <a href="/dashboard.php?page=reportes" class="btn btn-outline-secondary">
+                            <i class="bi bi-x-circle"></i> Limpiar Filtro
+                        </a>
+                    </div>
+                </div>
+            </form>
+        </div>
+    </div>
+</div>
+
+<script>
+document.getElementById('yearFilter').addEventListener('submit', function(e) {
+    e.preventDefault();
+    const formData = new FormData(this);
+    const params = new URLSearchParams();
+
+    if (formData.get('filter_year')) {
+        params.append('filter_year', formData.get('filter_year'));
+    }
+
+    window.location.href = '/dashboard.php?page=reportes&' + params.toString();
+});
+</script>
+
 
 <div class="row g-4 mb-4">
     <div class="col-md-3">
@@ -596,33 +650,75 @@ function exportConceptsCSV() {
         </div>
     </div>
     <?php endif; ?>
-    <div class="col-md-<?= Auth::isLector() ? '12' : '6' ?>">
+    <div class="col-md-<?= Auth::isLector() ? '12' : '12' ?>">
         <div class="card">
             <div class="card-header d-flex justify-content-between align-items-center">
-                <h5 class="card-title mb-0">Resumen Financiero</h5>
+                <h5 class="card-title mb-0">
+                    Resumen Financiero
+                    <?php if (!empty($conceptDetails['year'])): ?>
+                        <small class="text-muted">(<?= $conceptDetails['year'] ?>)</small>
+                    <?php endif; ?>
+                </h5>
                 <button onclick="exportBalancePDF()" class="btn btn-outline-primary btn-sm">
                     <i class="bi bi-file-earmark-pdf"></i> PDF
                 </button>
             </div>
             <div class="card-body">
-                <table class="table table-sm">
-                    <tr>
-                        <td>Total Ingresos (Conceptos):</td>
-                        <td class="text-end text-success">$<?= number_format($balance['total_incomes'], 2) ?></td>
-                    </tr>
-                    <?php if (!Auth::isLector()): ?>
-                    <tr class="table-light">
-                        <td>Total Egresos:</td>
-                        <td class="text-end text-danger">$<?= number_format($balance['total_expenses'], 2) ?></td>
-                    </tr>
-                    <tr class="table-dark">
-                        <td><strong>Balance:</strong></td>
-                        <td class="text-end fw-bold <?= $balance['balance'] >= 0 ? 'text-success' : 'text-danger' ?>">
-                            $<?= number_format($balance['balance'], 2) ?>
-                        </td>
-                    </tr>
-                    <?php endif; ?>
-                </table>
+                <?php if (empty($conceptDetails['concepts'])): ?>
+                    <p class="text-muted">No hay conceptos especiales registrados para el año seleccionado.</p>
+                <?php else: ?>
+                    <table class="table table-sm table-bordered">
+                        <thead class="table-primary">
+                            <tr>
+                                <th>Concepto</th>
+                                <th class="text-end">Esperado</th>
+                                <th class="text-end">Recaudado</th>
+                                <th class="text-end">Pendiente</th>
+                                <th class="text-end">Gastos Asociados</th>
+                                <th class="text-end">Balance</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            <?php foreach ($conceptDetails['concepts'] as $cd): ?>
+                                <tr>
+                                    <td>
+                                        <strong><?= htmlspecialchars($cd['concept']['name']) ?></strong>
+                                        <?php if (!empty($cd['concept']['description'])): ?>
+                                            <small class="text-muted d-block"><?= htmlspecialchars($cd['concept']['description']) ?></small>
+                                        <?php endif; ?>
+                                    </td>
+                                    <td class="text-end">$<?= number_format($cd['expected'], 2) ?></td>
+                                    <td class="text-end text-success">$<?= number_format($cd['collected'], 2) ?></td>
+                                    <td class="text-end text-warning">$<?= number_format($cd['pending'], 2) ?></td>
+                                    <?php if (!Auth::isLector()): ?>
+                                    <td class="text-end text-danger">$<?= number_format($cd['expenses'], 2) ?></td>
+                                    <td class="text-end fw-bold <?= $cd['balance'] >= 0 ? 'text-success' : 'text-danger' ?>">
+                                        $<?= number_format($cd['balance'], 2) ?>
+                                    </td>
+                                    <?php else: ?>
+                                    <td class="text-end" colspan="2">-</td>
+                                    <?php endif; ?>
+                                </tr>
+                            <?php endforeach; ?>
+                        </tbody>
+                        <tfoot class="table-dark">
+                            <tr>
+                                <th><strong>TOTALES:</strong></th>
+                                <th class="text-end">$<?= number_format($conceptDetails['totals']['expected'], 2) ?></th>
+                                <th class="text-end">$<?= number_format($conceptDetails['totals']['collected'], 2) ?></th>
+                                <th class="text-end">$<?= number_format($conceptDetails['totals']['pending'], 2) ?></th>
+                                <?php if (!Auth::isLector()): ?>
+                                <th class="text-end">$<?= number_format($conceptDetails['totals']['expenses'], 2) ?></th>
+                                <th class="text-end fw-bold <?= $conceptDetails['totals']['balance'] >= 0 ? 'text-success' : 'text-danger' ?>">
+                                    $<?= number_format($conceptDetails['totals']['balance'], 2) ?>
+                                </th>
+                                <?php else: ?>
+                                <th class="text-end" colspan="2">-</th>
+                                <?php endif; ?>
+                            </tr>
+                        </tfoot>
+                    </table>
+                <?php endif; ?>
             </div>
         </div>
     </div>
@@ -666,11 +762,21 @@ function exportConceptsCSV() {
 
 <script>
 function exportBalancePDF() {
-    window.open('/dashboard.php?page=reportes_actions&action=export_pdf_report&type=balance', '_blank');
+    const filterYear = '<?= $_GET['filter_year'] ?? '' ?>';
+    let url = '/dashboard.php?page=reportes_actions&action=export_pdf_report&type=balance';
+    if (filterYear) {
+        url += '&filter_year=' + filterYear;
+    }
+    window.open(url, '_blank');
 }
 
 function exportBalanceCSV() {
-    window.open('/dashboard.php?page=reportes_actions&action=export_csv_balance', '_blank');
+    const filterYear = '<?= $_GET['filter_year'] ?? '' ?>';
+    let url = '/dashboard.php?page=reportes_actions&action=export_csv_balance';
+    if (filterYear) {
+        url += '&filter_year=' + filterYear;
+    }
+    window.open(url, '_blank');
 }
 
 function exportExpensesPDF() {
diff --git a/views/reports/pdf_balance.php b/views/reports/pdf_balance.php
index 2c21894..5e55d65 100755
--- a/views/reports/pdf_balance.php
+++ b/views/reports/pdf_balance.php
@@ -58,3 +58,64 @@
         <?php endif; ?>
     </tbody>
 </table>
+
+<br>
+
+<?php if (!empty($conceptDetails['concepts'])): ?>
+<h3 style="text-align: center; margin-bottom: 10px;">Detalle de Conceptos Especiales</h3>
+<?php if (!empty($conceptDetails['year'])): ?>
+<p style="text-align: center; font-size: 9pt; margin-bottom: 15px;">Año: <?= $conceptDetails['year'] ?></p>
+<?php endif; ?>
+
+<table style="margin-bottom: 10px;">
+    <thead style="background-color: #0d6efd; color: white;">
+        <tr>
+            <th>Concepto</th>
+            <th>Esperado</th>
+            <th>Recaudado</th>
+            <th>Pendiente</th>
+            <th>Gastos</th>
+            <th>Balance</th>
+        </tr>
+    </thead>
+    <tbody>
+        <?php foreach ($conceptDetails['concepts'] as $cd): ?>
+            <tr>
+                <td style="text-align: left;">
+                    <strong><?= htmlspecialchars($cd['concept']['name']) ?></strong>
+                    <?php if (!empty($cd['concept']['description'])): ?>
+                        <br><small style="color: #666;"><?= htmlspecialchars($cd['concept']['description']) ?></small>
+                    <?php endif; ?>
+                </td>
+                <td>$<?= number_format($cd['expected'], 2) ?></td>
+                <td class="text-success">$<?= number_format($cd['collected'], 2) ?></td>
+                <td class="text-warning">$<?= number_format($cd['pending'], 2) ?></td>
+                <?php if (!Auth::isLector()): ?>
+                <td class="text-danger">$<?= number_format($cd['expenses'], 2) ?></td>
+                <td class="text-end fw-bold <?= $cd['balance'] >= 0 ? 'text-success' : 'text-danger' ?>">
+                    $<?= number_format($cd['balance'], 2) ?>
+                </td>
+                <?php else: ?>
+                <td colspan="2">-</td>
+                <?php endif; ?>
+            </tr>
+        <?php endforeach; ?>
+    </tbody>
+    <tfoot style="background-color: #343a40; color: white; font-weight: bold;">
+        <tr>
+            <td style="text-align: left;">TOTALES:</td>
+            <td>$<?= number_format($conceptDetails['totals']['expected'], 2) ?></td>
+            <td>$<?= number_format($conceptDetails['totals']['collected'], 2) ?></td>
+            <td>$<?= number_format($conceptDetails['totals']['pending'], 2) ?></td>
+            <?php if (!Auth::isLector()): ?>
+            <td>$<?= number_format($conceptDetails['totals']['expenses'], 2) ?></td>
+            <td class="text-end <?= $conceptDetails['totals']['balance'] >= 0 ? 'text-success' : 'text-danger' ?>">
+                $<?= number_format($conceptDetails['totals']['balance'], 2) ?>
+            </td>
+            <?php else: ?>
+            <td colspan="2">-</td>
+            <?php endif; ?>
+        </tr>
+    </tfoot>
+</table>
+<?php endif; ?>