Created at the height of the pandemic under the Conte government to boost construction and the economy in crisis, the 110% Superbonus has turned into an unsustainable burden on public finances. By December 2024, the account of accrued deductions had reached 124 billion euros, far more than the 35 billion originally planned. The incentive has had a widespread impact: 135,000 apartment buildings, 244,000 single-family buildings, 117,000 detached houses and even eight castles have benefited. However, the huge cost to the State has raised questions about the sustainability of the measure, opening the debate on tax incentive policies in the building sector.