SQL Server 2017

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DECLARE @XML XML = '
<FileId global_id="1234">
<file id="12aa"><vd>3</vd>
    <pl_a type_a ="111" k="111" name="aaa"></pl_a>
    <period from="2019-04-01" to="2019-06-30"></period>
    <all>1</all>
  </file>
  <file id="12bb"><vd>3</vd>
    <pl_b type_b ="222" k="222" name="bbb"></pl_b>
    <period from="2019-04-01" to="2019-06-30"></period>
    <all>2</all>
  </file>
</FileId>';

SELECT F.[File].value(N'../@global_id','varchar(100)') as id_payment,
       F.[File].value('@id', 'varchar(4)') AS id,
       ISNULL(F.[File].value('(pl_a/@type_a)[1]', 'int'), F.[File].value('(pl_b/@type_a)[1]', 'int')) AS type_a,
       ISNULL(F.[File].value('(pl_a/@type_b)[1]', 'int'), F.[File].value('(pl_b/@type_b)[1]', 'int')) AS type_b,
       ISNULL(F.[File].value('(pl_a/@k)[1]', 'int'), F.[File].value('(pl_b/@k)[1]', 'int')) AS k,
       ISNULL(F.[File].value('(pl_a/@name)[1]', 'varchar(4)'), F.[File].value('(pl_b/@name)[1]', 'varchar(4)')) AS [name],
       F.[File].value('(period/@from)[1]', 'date') AS [date_from],
       F.[File].value('(period/@to)[1]', 'date') AS [date_from],
       F.[File].value('(all/text())[1]', 'int') AS [all]
FROM (VALUES (@XML)) V (X)
     CROSS APPLY V.X.nodes('/FileId/file') F([File]);

id_payment	id	type_a	type_b	k	name	date_from	date_from	all
1234	12aa	111	null	111	aaa	01/04/2019 00:00:00	30/06/2019 00:00:00	1
1234	12bb	null	222	222	bbb	01/04/2019 00:00:00	30/06/2019 00:00:00	2