You need to create the new parent record with regNuevoDenuncia.AddNew
before you can open the child recordset for its attachments. The following code is a minimal example:
Option Compare Database
Option Explicit
Sub CopyRecordsWithAttachments()
Dim cdb As DAO.Database
Dim rsDenuncia As DAO.Recordset2, rsODenuncia As DAO.Recordset2
Dim regNuevoDenuncia As DAO.Recordset2, regONuevoDenuncia As DAO.Recordset2
Set cdb = CurrentDb
cdb.Execute "DELETE FROM NuevoDenuncia", dbFailOnError ' clear previous test data, if any
Set rsDenuncia = cdb.OpenRecordset("Denuncia", dbOpenSnapshot)
Set regNuevoDenuncia = cdb.OpenRecordset("NuevoDenuncia", dbOpenDynaset)
Do Until rsDenuncia.EOF
regNuevoDenuncia.AddNew
regNuevoDenuncia!ID = rsDenuncia!ID
Set rsODenuncia = rsDenuncia.Fields("pdfAdjunto").Value
Set regONuevoDenuncia = regNuevoDenuncia.Fields("pdfAdjunto").Value
Do Until rsODenuncia.EOF
regONuevoDenuncia.AddNew
regONuevoDenuncia!FileName = rsODenuncia!FileName
regONuevoDenuncia!FileData = rsODenuncia!FileData
regONuevoDenuncia.Update
rsODenuncia.MoveNext
Loop
regONuevoDenuncia.Close
Set regONuevoDenuncia = Nothing
rsODenuncia.Close
Set rsODenuncia = Nothing
regNuevoDenuncia.Update
rsDenuncia.MoveNext
Loop
regNuevoDenuncia.Close
Set regNuevoDenuncia = Nothing
rsDenuncia.Close
Set rsDenuncia = Nothing
Set cdb = Nothing
Debug.Print "Terminado."
End Sub