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Revenues_Expenses = 
VAR vDEST1 = MAX('Campos COSTES'[DEST1])
VAR vDEST5 = SELECTEDVALUE('Campos COSTES'[DEST5])
VAR vAmount = 
    IF(
        vDEST1 = "REVENUES",
        CALCULATE(SUM(Costes[COSTE_TOTAL]), Costes[EDC] = vDEST5),
        IF(
            vDEST1 = "EXPENSES",
            CALCULATE(SUM(Costes[COSTE_TOTAL]), Costes[EDC] = vDEST5),
            BLANK()
        )
    )

RETURN vAmount