Here you go. I changed column header values for "Entradas" & the other value. Since it wasn't exact match to dropdown value.
In D22:
=IFERROR(INDEX($D$5:$D$18,MATCH(0,IF(($C$5:$C$18=$K$4)*(YEAR($B$5:$B$18)=$M$4),COUNTIF($D$21:$D21,$D$5:$D$18),""),0)),"")
Confirmed as Array (CTRL + SHIFT+ENTER)
In E22:
=SUMIFS(INDEX($E$5:$F$18,,MATCH($I$4,$E$4:$F$4,0)),$C$5:$C$18,$K$4,$D$5:$D$18,$D22,$B$5:$B$18,">="&DATE($M$4,1,1),$B$5:$B$18,"<="&DATE($M$4,12,31))
You can nest E22 formula in =IF(D22="","",Formula), if you don't want to show 0 when Column D is blank.