Try below code
ALTER PROCEDURE [dbo].[EmailsRecebidosInsert]
(@_DE nvarchar(50),
@_ASSUNTO nvarchar(50),
@_DATA nvarchar(30) )
AS
BEGIN
INSERT INTO EmailsRecebidos (De, Assunto, Data)
select @_DE, @_ASSUNTO, @_DATA
EXCEPT
SELECT De, Assunto, Data from EmailsRecebidos
END