I think this should do what you are looking for but it is untested because I don't have ddl to work with.
create trigger TRG_CONTRIBUINTES_VERIFCA_RF_E_NIF on contribuintes
for update
as begin
update contribuintes
set nif = d.nif
from inserted i
join deleted d on d.SomeID = i.SomeID
where i.numeroposto = 'Central'
update contribuintes
set cod_rep_fiscal = d.cod_rep_fiscal
from inserted i
join deleted d on d.SomeID = i.SomeID
where i.cod_rep_fiscal not in (select cod_rep_fiscal from V_RETURN_RF)
end
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