In the regard of the tax reform commission launched in 1984 by Mário Soares and led by Paulo de Pitta e Cunha, Rogério Fernandes Ferreira reminds that the big banner for the reform was the creation of an unique income tax "eliminating the classical system in force and, thus, giving more justice and effectiveness, as well, in the taxation for individuals, similar to other European countries".

The partner and founder of RFF & Associados also reminds that since then, there were various alterations to the regime in force. Between those is "the inclusion of the gains of unitary taxation" the last government of António Guterres, on which   Rogério Fernandes Ferreira was the Secretary of State for Tax Affairs. And more recently states that "the cut of several benefits and, even, reliefs". In 2012, for example, there was a reduction of tax benefits, at the same time that the taxation over pensions increased through Personal Income Tax (IRS).