What is considered a new submission and a resubmission? I submitted a manuscript to a journal and it was completed reject after 5 months, but they said they have found contributions. The reviewers presented many issues to be resolved, one of the most challenging is refered to the number of participant excluded from the experiment. If I include more participants explaining the reasons, this will generate different results, maybe. Would it be considered a new submission after solving this and other issues? or it is completed reject?
If your experimental paper is rejected, and you submit a paper describing the same experiment, that is a resubmission.  It is not a new submission.  Changes to the analysis such as selecting different participants are not sufficient to make your old paper a new paper.
Exceptions may apply for particle physics, other research based on huge databases, and observational research that does not have experiments.