IRPF and IRAE are not monthly switches. IRPF is the starting income-tax regime for qualifying personal services, while IRAE can arise by election or mandatory inclusion.
Voluntary IRAE
DGI says an election communicated within the first three months after starting IRPF-covered activity can apply to that exercise; after that period it applies from the following exercise.
Three-exercise commitment
A voluntary IRAE election requires IRAE to be settled for at least three exercises, so a single good or bad month is a poor basis for the decision.
Mandatory IRAE
Personal-service income above 4,000,000 UI triggers IRAE from the first month of the following exercise. DGI notes that mandatory inclusion does not carry the same minimum-period rule.
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