diff --git a/database/migrations/2026_09_24_040000_seed_mutual_smep_carousel.php b/database/migrations/2026_09_24_040000_seed_mutual_smep_carousel.php
new file mode 100644
index 0000000..8f686a2
--- /dev/null
+++ b/database/migrations/2026_09_24_040000_seed_mutual_smep_carousel.php
@@ -0,0 +1,140 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\Support\Str;
+
+return new class extends Migration
+{
+    private const TENANT_CODE = 'mutual_smep';
+
+    private const EXTRA_CODE = 'carousel';
+
+    private const IMAGE_DIRECTORY = 'images/tennants/mutual_smep/carousel';
+
+    private const STORAGE_PREFIX = 'tenants/mutual_smep/extras/carousel-v1/';
+
+    /** @var list<string> */
+    private const IMAGES = [
+        '01-tecnologia.webp',
+        '02-hogar.webp',
+        '03-vida-activa.webp',
+        '04-descanso.webp',
+    ];
+
+    /** @var list<string> */
+    private array $storedPaths = [];
+
+    public function up(): void
+    {
+        $tenant = DB::table('tenants')
+            ->where('codigo', self::TENANT_CODE)
+            ->first(['codigo', 'storefront_website_type_code']);
+
+        if ($tenant === null) {
+            return;
+        }
+
+        $extraId = DB::table('storefront_website_type_extras')
+            ->where('storefront_website_type_code', $tenant->storefront_website_type_code)
+            ->where('codigo', self::EXTRA_CODE)
+            ->value('id');
+
+        if ($extraId === null || DB::table('websites_extras')->where([
+            'website_code' => self::TENANT_CODE,
+            'website_type_extra_id' => $extraId,
+        ])->exists()) {
+            return;
+        }
+
+        try {
+            DB::transaction(function () use ($extraId): void {
+                $attachmentIds = [];
+
+                foreach (self::IMAGES as $filename) {
+                    $attachmentIds[] = $this->storeImage($filename);
+                }
+
+                DB::table('websites_extras')->insert([
+                    'website_code' => self::TENANT_CODE,
+                    'website_type_extra_id' => $extraId,
+                    'config' => json_encode($attachmentIds, JSON_THROW_ON_ERROR),
+                    'is_enabled' => true,
+                    'created_at' => now(),
+                    'updated_at' => now(),
+                ]);
+            });
+        } catch (Throwable $throwable) {
+            Storage::disk('s3')->delete($this->storedPaths);
+
+            throw $throwable;
+        }
+    }
+
+    public function down(): void
+    {
+        $attachments = DB::table('attachments')
+            ->where('path', 'like', self::STORAGE_PREFIX.'%')
+            ->get(['id', 'path']);
+
+        if ($attachments->isEmpty()) {
+            return;
+        }
+
+        $attachmentIds = $attachments->pluck('id')->map(fn ($id): int => (int) $id)->all();
+        $extraId = DB::table('storefront_website_type_extras')
+            ->where('storefront_website_type_code', 'shopit')
+            ->where('codigo', self::EXTRA_CODE)
+            ->value('id');
+
+        DB::transaction(function () use ($attachmentIds, $extraId): void {
+            if ($extraId !== null) {
+                DB::table('websites_extras')
+                    ->where('website_code', self::TENANT_CODE)
+                    ->where('website_type_extra_id', $extraId)
+                    ->where('config', json_encode($attachmentIds, JSON_THROW_ON_ERROR))
+                    ->delete();
+            }
+
+            DB::table('attachments')->whereIn('id', $attachmentIds)->delete();
+        });
+
+        Storage::disk('s3')->delete($attachments->pluck('path')->all());
+    }
+
+    private function storeImage(string $filename): int
+    {
+        $sourcePath = public_path(self::IMAGE_DIRECTORY."/{$filename}");
+
+        if (! is_file($sourcePath)) {
+            throw new RuntimeException("Carousel image not found: {$sourcePath}");
+        }
+
+        $contents = file_get_contents($sourcePath);
+
+        if ($contents === false) {
+            throw new RuntimeException("Carousel image could not be read: {$sourcePath}");
+        }
+
+        $storedPath = self::STORAGE_PREFIX.$filename;
+
+        if (! Storage::disk('s3')->put($storedPath, $contents)) {
+            throw new RuntimeException("Carousel image could not be stored: {$storedPath}");
+        }
+
+        $this->storedPaths[] = $storedPath;
+
+        return (int) DB::table('attachments')->insertGetId([
+            'key' => (string) Str::uuid(),
+            'path' => $storedPath,
+            'filename' => $filename,
+            'type' => 'image',
+            'mime_type' => 'image/webp',
+            'extension' => 'webp',
+            'size' => strlen($contents),
+            'created_at' => now(),
+            'updated_at' => now(),
+        ]);
+    }
+};
diff --git a/public/images/tennants/mutual_smep/carousel/01-tecnologia.webp b/public/images/tennants/mutual_smep/carousel/01-tecnologia.webp
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index 0000000..8759d6d
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diff --git a/public/images/tennants/mutual_smep/carousel/02-hogar.webp b/public/images/tennants/mutual_smep/carousel/02-hogar.webp
new file mode 100644
index 0000000..9b6efe2
Binary files /dev/null and b/public/images/tennants/mutual_smep/carousel/02-hogar.webp differ
diff --git a/public/images/tennants/mutual_smep/carousel/03-vida-activa.webp b/public/images/tennants/mutual_smep/carousel/03-vida-activa.webp
new file mode 100644
index 0000000..e7400be
Binary files /dev/null and b/public/images/tennants/mutual_smep/carousel/03-vida-activa.webp differ
diff --git a/public/images/tennants/mutual_smep/carousel/04-descanso.webp b/public/images/tennants/mutual_smep/carousel/04-descanso.webp
new file mode 100644
index 0000000..831b8da
Binary files /dev/null and b/public/images/tennants/mutual_smep/carousel/04-descanso.webp differ
diff --git a/tests/Feature/Migrations/SeedMutualSmepCarouselTest.php b/tests/Feature/Migrations/SeedMutualSmepCarouselTest.php
new file mode 100644
index 0000000..0f554f2
--- /dev/null
+++ b/tests/Feature/Migrations/SeedMutualSmepCarouselTest.php
@@ -0,0 +1,119 @@
+<?php
+
+namespace Tests\Feature\Migrations;
+
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+use Illuminate\Support\Facades\Storage;
+use Tests\TestCase;
+
+class SeedMutualSmepCarouselTest extends TestCase
+{
+    protected function setUp(): void
+    {
+        parent::setUp();
+
+        Storage::fake('s3');
+        $this->createSchema();
+
+        DB::table('tenants')->insert([
+            'codigo' => 'mutual_smep',
+            'storefront_website_type_code' => 'shopit',
+        ]);
+        DB::table('storefront_website_type_extras')->insert([
+            'storefront_website_type_code' => 'shopit',
+            'codigo' => 'carousel',
+        ]);
+    }
+
+    protected function tearDown(): void
+    {
+        foreach (['websites_extras', 'attachments', 'storefront_website_type_extras', 'tenants'] as $table) {
+            Schema::dropIfExists($table);
+        }
+
+        parent::tearDown();
+    }
+
+    public function test_it_loads_and_rolls_back_the_mutual_smep_carousel(): void
+    {
+        $migration = require database_path(
+            'migrations/2026_09_24_040000_seed_mutual_smep_carousel.php'
+        );
+
+        $migration->up();
+        $migration->up();
+
+        $this->assertDatabaseCount('attachments', 4);
+        $this->assertDatabaseCount('websites_extras', 1);
+
+        $attachments = DB::table('attachments')->orderBy('filename')->get();
+        $this->assertSame([
+            '01-tecnologia.webp',
+            '02-hogar.webp',
+            '03-vida-activa.webp',
+            '04-descanso.webp',
+        ], $attachments->pluck('filename')->all());
+        $this->assertSame(
+            $attachments->pluck('id')->all(),
+            json_decode(
+                DB::table('websites_extras')->value('config'),
+                true,
+                flags: JSON_THROW_ON_ERROR,
+            ),
+        );
+
+        foreach ($attachments as $attachment) {
+            $this->assertSame('image/webp', $attachment->mime_type);
+            $this->assertStringStartsWith(
+                'tenants/mutual_smep/extras/carousel-v1/',
+                $attachment->path,
+            );
+            Storage::disk('s3')->assertExists($attachment->path);
+        }
+
+        $storedPaths = $attachments->pluck('path')->all();
+        $migration->down();
+
+        $this->assertDatabaseCount('websites_extras', 0);
+        $this->assertDatabaseCount('attachments', 0);
+
+        foreach ($storedPaths as $storedPath) {
+            Storage::disk('s3')->assertMissing($storedPath);
+        }
+    }
+
+    private function createSchema(): void
+    {
+        Schema::create('tenants', function (Blueprint $table): void {
+            $table->string('codigo')->primary();
+            $table->string('storefront_website_type_code');
+        });
+        Schema::create('storefront_website_type_extras', function (Blueprint $table): void {
+            $table->id();
+            $table->string('storefront_website_type_code');
+            $table->string('codigo');
+        });
+        Schema::create('attachments', function (Blueprint $table): void {
+            $table->id();
+            $table->uuid('key')->unique();
+            $table->string('path');
+            $table->string('filename');
+            $table->string('type');
+            $table->string('mime_type');
+            $table->string('extension')->nullable();
+            $table->unsignedBigInteger('size')->default(0);
+            $table->timestamps();
+        });
+        Schema::create('websites_extras', function (Blueprint $table): void {
+            $table->id();
+            $table->string('website_code');
+            $table->unsignedBigInteger('website_type_extra_id');
+            $table->json('config');
+            $table->boolean('is_enabled')->default(true);
+            $table->timestamps();
+            $table->unique(['website_code', 'website_type_extra_id']);
+        });
+    }
+}