Incredibly sparse on details but I think this is close...
update contribuintes
set nif = c.nif
from contribuintes c
join inserted i on i.PrimaryKey = c.PrimaryKey
where i.numeroposto = 'Central'
update contribuintes
set cod_rep_fiscal = c.cod_rep_fiscal
from contribuintes c
join inserted i on i.PrimaryKey = c.PrimaryKey
where i.cod_rep_fiscal not in (select codigo from V_RETURN_RF)
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Understanding and Using APPLY (Part 1) - http://www.sqlservercentral.com/articles/APPLY/69953/
Understanding and Using APPLY (Part 2) - http://www.sqlservercentral.com/articles/APPLY/69954/