Hands up if you find this easier to scan:
SELECT
o.ID,
PAYREAL = ISNULL(SUM(o.VALPAYREAL),0),
PAYPLAN = ISNULL(SUM(o.VALPAYPLAN),0),
x.PAYPLANTODATE,
PAYPROCESS = ISNULL(SUM(o.VALPAYPROCESS),0)
FROM ABC o
CROSS APPLY (
SELECT
PAYPLANTODATE = SUM(i.VALPAYPLAN)
FROM ABC i
WHERE i.[DATE] <= GETDATE()
AND i.[TYPE] = 'PAYMENT'
AND i.ID = o.ID
GROUP BY i.ID),
) x
WHERE o.[TYPE] = 'PAYMENT'
GROUP BY o.ID
For fast, accurate and documented assistance in answering your questions, please read this article.
Understanding and using APPLY, (I) and (II) Paul White
Hidden RBAR: Triangular Joins / The "Numbers" or "Tally" Table: What it is and how it replaces a loop Jeff Moden