Oracle 18c

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CREATE TABLE TableA(ID int, CAT int, DATE_START date, DATE_END date);
INSERT ALL 
    INTO TableA (ID, CAT, DATE_START, DATE_END)
         VALUES (1, 10, '01-Jan-2018', '31-Dec-2020')
    INTO TableA (ID, CAT, DATE_START, DATE_END)
         VALUES (2, 15, '01-Jun-2018', '01-Jul-2018')
SELECT * FROM dual
;
2 rows affected

CREATE TABLE TableB(ID int, YEAR int, VALUE int);
INSERT ALL 
    INTO TableB (ID, YEAR, VALUE)
         VALUES (1, 2017, 100)
    INTO TableB (ID, YEAR, VALUE)
         VALUES (1, 2018, 110)
    INTO TableB (ID, YEAR, VALUE)
         VALUES (1, 2019, 90)
    INTO TableB (ID, YEAR, VALUE)
         VALUES (1, 2020, 30)
    INTO TableB (ID, YEAR, VALUE)
         VALUES (2, 2018, 200)
SELECT * FROM dual
;
5 rows affected

select a.ID, b.YEAR, a.CAT, b.VALUE 
from TableA a inner join TableB b
on b.ID = a.ID 
and b.year between extract(year from a.DATE_START) and extract(year from a.DATE_END)


ID
YEAR
CAT
VALUE


1
2018
10
110

1
2019
10
90

1
2020
10
30

2
2018
15
200