The amount of the Superbonus in the period 2020-23 was approximately 170 billion. An annual average impact of 0.5% of GDP in the three-year period 2021-23 will be followed by a higher burden equal to approximately 1.8%.

The PBO suggests replacing the current benefit "with a monetary transfer (a direct contribution to spending), modulated based on the economic condition of the family unit and the energy class of the building. " The benefit "should be selective with regard to both the incentivized activities and the beneficiaries" and should be subjected to "preventive authorisations" without automatic mechanisms, writes the PBO.