The Citizen's Income (RdC), an economic support tool, has always required transparency regarding income requirements. The Court of Cassation, with ruling no. 27994 filed on July 30, 2025, clarifies a fundamental point: the omission of declaration of gambling winnings can constitute a serious offense. This decision provides essential clarification on citizens' responsibilities and the interpretation of relevant regulations.

The Case of R. B. and the Cassation Ruling

The ruling analyzes the case of Mr. R. B., accused of failing to declare sums derived from gambling winnings in his self-declaration for the Citizen's Income. The Court of Appeal of L'Aquila, on November 7, 2024, had already confirmed the commission of the offense. The Supreme Court, presided over by Judge V. Di Nicola and with Judge G. Liberati as rapporteur, reiterated this principle. The issue concerns the interpretation of art. 7, paragraph 1, of Legislative Decree no. 4 of 2019, which penalizes false statements and omissions, and the relevance of winnings for family income purposes for the RdC.

The omission of the indication, in the self-declaration for the recognition of the citizen's income benefit, of sums derived from gambling winnings, which, as subject to withholding tax, contribute, pursuant to art. 2, paragraph 6, of the aforementioned decree, to the determination of the family unit's income, constitutes the crime referred to in art. 7, paragraph 1, of Legislative Decree of January 28, 2019, no. 4, converted, with amendments, by Law of March 28, 2019, no. 26.

This maxim establishes that failing to declare gambling winnings is a crime. The reason is twofold: art. 7, paragraph 1, of Legislative Decree no. 4/2019 punishes the omission of required information. Furthermore, art. 2, paragraph 6, of the same decree clarifies that gambling winnings, even if already subject to withholding tax, contribute to the determination of family income for the RdC. This means that, despite already being taxed, such sums must be included in the declaration for the subsidy. The omission alters the veracity of the self-declaration, constituting the crime of ideological falsehood.

The Regulatory Framework: Art. 7 and Art. 2 of Legislative Decree no. 4/2019

The Cassation's decision is based on a precise regulatory framework:

• Art. 7, paragraph 1, of Legislative Decree no. 4/2019 (converted by Law no. 26/2019): Provides for criminal penalties (imprisonment from two to six years) for those who make false declarations or omit relevant information to obtain the RdC.
• Art. 2, paragraph 6, of Legislative Decree no. 4/2019: Specifies that all income, including that subject to withholding tax (such as gambling winnings), contributes to the determination of the family unit's income for RdC purposes.

The system of social benefits is based on trust in declarations. Self-declarations require utmost accuracy. The omission of relevant data not only leads to the revocation of the benefit and the repayment of sums but also exposes individuals to serious criminal consequences.

Transparency and the Importance of Legal Advice

Ruling no. 27994/2025 is a clear warning to all beneficiaries of public subsidies. The accuracy and completeness of information are essential for administrative correctness and to avoid criminal sanctions. The omission of gambling winnings, even if already taxed, has led to Mr. R. B. facing charges of a crime against public faith. For those who have doubts about the correct completion of self-declarations, it is always advisable to seek professional legal assistance. An experienced lawyer can provide the necessary advice to interpret regulations, prevent errors, and assist in defending one's rights.