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Over the past few years, the Covid-19 pandemic has triggered an economic crisis, impacting various sectors including building construction. Within this sector, the residential section represents one of the main causes of energy consumption and pollutant emissions. To address this challenge the European Union has devised a strategic plan aimed at promoting energy efficiency and environmental sustainability, with a special focus on revitalizing the building sector. Within this strategic framework, the tax incentive Superbonus 110% introduced in 2020 has emerged as a pivotal program, incentivizing specific energy efficiency measures for existing buildings in alignment with the EU Directives. In this regard, this study aims to analyse the retrofit intervention of two existing residential buildings subsidized through the Superbonus 110% mechanism. A critical analysis of several passive and active energy efficiency measures is performed considering energy, environmental and economic indicators, employing a dynamic simulation approach. This work demonstrates how the proposed Italian funding program can enhance the diffusion of energy efficiency interventions. However, thanks to the analysis of real case studies, the criticalities and implications that such a mechanism has brought to the construction sector were highlighted, in the perspective of future incentives.