No recursion needed:

declare @Start int = year(getdate()) - 15;

declare @Upto int = year(getdate()) - 100;

with eTally(n) as (select top(@Start - @Upto + 1) ROW_NUMBER() over (order by (select null)) - 1

from (values(1),(1),(1),(1),(1),(1),(1),(1),(1),(1))dt(n) cross join

(values(1),(1),(1),(1),(1),(1),(1),(1),(1),(1))dt1(n)

)

select @Start - n from eTally;