The set of concepts collectively known as Technical Debt (TD) assume that software liabilities set up a context that can make a future change more costly or impossible; and therefore repaying the debt should be pursued. However, software developers often disagree with an automatically generated list of improvement suggestions, which they consider not fitting or important for their own code. To shed light into the reasons that drive developers to adopt or reject refactoring opportunities (i.e. TD repayment), we have performed an empirical study on the potential factors that affect the developers' decision to agree with the removal of a specific TD liability. The study has been addressed to the developers of four well-known open-source applic...