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Aqui expongo una solucion:
CREATE PROCEDURE UspUltimosRegistros
@Reg int --Cantidad de registros a mostrar
AS
DECLARE @CAD1 AS VARCHAR(5), @CAD2 AS VARCHAR(200)
SET @CAD1=(SELECT COUNT(ID)FROM TABLA)-@Reg
SET @CAD2='select * from TABLA where ID NOT IN (select top '+@CAD1+ ' ID from TABLA)'
EXECUTE(@CAD2)
GO
EXEC UspUltimosRegistros 10
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