Tax Credit 4.0 and Budget Law 2025 Opportunities for the purchase of vending machines

With the approval of the 2025 Budget Law, the landscape of Industry 4.0 incentives undergoes a significant change. In particular, the tax credit for the purchase of 4.0 capital goods, including vending machines, will be subject to a maximum cap of 2.2 billion euros.

Main Updates
20% tax credit for the purchase of 4.0 capital goods made in 2025. Installations allowed until June 30, 2026, with a mandatory down payment of at least 20% of the total amount by December 31, 2025. Limited resources, allocated based on the chronological order of applications submitted to the GSE. No extensions beyond the above deadlines are expected.

Timing and Purchasing Strategy
The main change introduced by the 2025 Budget Law concerns the maximum cap on available funds. For this reason, it will be crucial to act promptly and submit the application as early as possible to access the incentives.

A key aspect is the payment of down payments: in order to benefit from the incentive with installation by 30.06.2026, it is mandatory to pay at least 20% of the amount by December 31, 2025. This makes it strategically advantageous to plan purchases in the first part of the year, avoiding the risk of resource depletion.

Additional Opportunity: The Sabatini Law
In addition to the 4.0 tax credit, it is also possible to access the Sabatini Law, a measure that provides, for 4.0 goods, a capital contribution equal to 10% of the taxable amount for orders over 20,000 euros (contribution conventionally calculated on a 5-year loan at an interest rate of 3.575%, for an amount equal to the financed amount). This incentive applies only when the purchase is made through leasing or financing. The contribution amount is paid directly by the Ministry into the customer’s bank account.

Why Act Now?
ITAGENCY recommends that its clients place orders in the first part of the year to ensure that the allocated budget is not exhausted. In a context where funds are limited and assigned in chronological order, planning the purchase of your new vending machine in advance becomes a winning strategy to maximize tax benefits.