If you can see the debugger, but are not able to debug a T-SQL query, it is important to note that not everyone is allowed to debug T-SQL code. This is because, T-SQL Debugging is a highly-privileged operation. To enable the T-SQL debugger in SSMS, the following must be true:
The user context under which the SSMS is running must be a member of the sysadmin fixed server role
The user must be connected to the SQL Server using a user who is member of the sysadmin fixed server role
Until we meet next time,
Read more: Beyond Relational
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