Seria algo así
IF @object_type in ( '30') and @transaction_type IN ( 'A', 'U')
BEGIN
declare @cuentaNRvacias as int
select @cuentaNRvacias = count('A') FROM JDT1 WHERE TransID = @list_of_cols_val_tab_del and (ProfitCode = '' or ProfitCode is null)
if @cuentaNRvacias > 0
begin
select @error = 1
select @error_message = N'Norma de Reparto Obligatoria'
end
END
Saludos