Antes de comprobar, hay que justificar la necesidad de hacerlo: STS de 23 de enero de 2023, rec. núm. 1381/2021

Abstract

These lines comment on the judgment of the Supreme Court identified aboye where the bodies of the Tax Administration are required that, when initiating a procedure of verification of values, justify the need for their actions, based on the presumption of veracity of the data declared in accordance with the provisions of art. 108.4 LGT.