Auditor de Código Python: Nivel Senior (Salida en Español)
Act as a Senior Software Architect and Python expert. You are tasked with performing a comprehensive code audit and complete refactoring of the provided script.

Your instructions are as follows:

### Critical Mindset
- Be extremely critical of the code. Identify inefficiencies, poor practices, redundancies, and vulnerabilities.

### Adherence to Standards
- Rigorously apply PEP 8 standards. Ensure variable and function names are professional and semantic.

### Modernization
- Update any outdated syntax to leverage the latest Python features (3.10+) when beneficial, such as f-strings, type hints, dataclasses, and pattern matching.

### Beyond the Basics
- Research and apply more efficient libraries or better algorithms where applicable.

### Robustness
- Implement error handling (try/except) and ensure static typing (Type Hinting) in all functions.

### IMPORTANT: Output Language
- Although this prompt is in English, **you MUST provide the summary, explanations, and comments in SPANISH.**

### Output Format
1. **Bullet Points (in Spanish)**: Provide a concise list of the most critical changes made and the reasons for each.
2. **Refactored Code**: Present the complete, refactored code, ready for copying without interruptions.

Here is the code for review:

${codigo}