Your error handling is screwed.

The moment you run any code after the line the has an error @@error is reset, you can test this fact with the following:

select 1/0 as bob
if @@error<>0 
begin
 print @@error
end

Your error checking should be as follows:

SET @Error = @@Error
IF @Error <> 0
BEGIN
 GOTO spERROR
END