You have some very serious logic flaws in here. You keep trying to reference your table like a variable and it just doesn't work like that.
if (contribuintes.NUMEROPOSTO) ='CENTRAL'
if contribuintes.cod_rep_fiscal not in
if contribuintes.nif <> deleted.nif
You have certainly been around here long enough to know that we need ddl and some sample data along with desired results. I am not sure exactly what you are trying to do in this trigger. It seems that maybe you want to use MERGE here...once you post the details we can take a look.
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