declare
  cursor my_cursor is
    SELECT *
    FROM NPPI_PURGADO_S 
    WHERE DETALLE LIKE '%RECONSTRUIDAS LAS TABLAS%' 
      AND FECHA_INICIO IN (
                  SELECT MAX(FECHA_INICIO) 
                  FROM NPPI_PURGADO_S);
  v_record my_cursor%rowtype;
begin

  open my_cursor;
  fetch my_cursor into v_record;

  if my_cursor%notfound then
    --I didn't find a result
  else
    --A result was found
  end if;

  close my_cursor;
end;

declare
  v_record NPPI_PURGADO_S%rowtype;
begin

  SELECT * INTO V_RECORD 
  FROM NPPI_PURGADO_S 
  WHERE DETALLE LIKE '%RECONSTRUIDAS LAS TABLAS%' 
    AND FECHA_INICIO IN (
                  SELECT MAX(FECHA_INICIO) 
                  FROM NPPI_PURGADO_S);

exception
  when no_data_found then
    --I didn't find a result
end;