mysql> DELIMITER |
mysql> create procedure sp_validar_usuario( as_usuario varchar(64), as_subseccion varchar(8))
    -> begin
    -> declare ls_tip_acc char(1);
    -> select 1;
    -> end|
Query OK, 0 rows affected (0.11 sec)

mysql> delimiter ;
mysql> call sp_validar_usuario('foo', 'bar');
+---+
| 1 |
+---+
| 1 | 
+---+
1 row in set (0.02 sec)

Query OK, 0 rows affected (0.02 sec)

----

My problem :
==============

mysql> DELIMITER |
mysql> create procedure sp_validar_usuario( as_usuario varchar(64), as_subseccion varchar(8)
    -> begin
    -> declare ls_tip_acc char(1);
    -> select 1;
    -> end|
ERROR 1064 (42000): You have an error in your SQL syntax; check the manual that corresponds to your MySQL server version for the right syntax to use near 'begin
declare ls_tip_acc char(1);
select 1;
end' at line 2