Código SQL:
Ver originalCREATE TABLE #temp
(
valor datetime
)
INSERT INTO #temp VALUES ('20160104')
INSERT INTO #temp VALUES ('20151228')
INSERT INTO #temp VALUES ('20151224')
SELECT top 1 valor FROM(
SELECT *,datediff(dd,valor,getdate()) AS dias FROM #temp
) AS t1 WHERE dias>1
Resultado:
valor
2015-12-28 00:00:00.000