There are taxpayers with IRS reimbursements above their expectations because 27 local authorities increased the tax deduction in 2013

According to data from the Portal das Finanças, there were 27 local authorities decreasing their participation rate on the IRS in comparison with what they had in 2012. Rogério Fernandes Ferreira and José Mègre Pires note that "this municipal participation rates decrease may indeed influence the reimbursements increase".

The lawyers from RFF & Associados stress that the cases of reimbursements above the expected may as well be connected the monthly withholdings for the IRS. "In 2013, fruit of an increase of withholding tax rates for the A category of income, and consequent fall of the available net disposable income, may result in higher reimbursements than the previous year - depending  on the situation of each taxable person".