Note that 32n−3n+1+3n−3=(3n−3)(3n+1).
If n is odd then 3n−3=3(3n−1−1)=3(32n−1−1)(32n−1+1).
As all powers of 3 are odd, 32n−1−1 and 32n−1+1 are consecutive even numbers. One of these numbers must be divisible by 4, whence their product is divisible by 8. Thus 8∣3n−3, implying that 4∣3n+1. Consequently, 32∣32n−3n+1+3n−3.
Assume now n being even. Note that
32n−3n+1+3n+1=32n−3⋅3n+3n+1=(3n)2−2⋅3n+1=(3n−1)2.
Similarly to the previous case, 3n−1=(32n−1)(32n+1) where factors in the r.h.s. are consecutive even numbers. Hence 8∣3n−1, implying that 64∣32n−3n+1+3n+1. Consequently, 32∣32n−3n+1+3n+1.