MySQL 8.0

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CREATE TABLE demo(
  codigo INT,
  tipo VARCHAR(2),
  importe DECIMAL(5, 2)
);
INSERT INTO demo(codigo, tipo, importe)
VALUES
(10, "a", 100.00),
(20, "a", 340.00),
(40, "a", 250.00),
(10, "b", 170.00),
(20, "b", 25.00),
(30, "b", 38.00),
(40, "b", 450.00),
(50, "b", 310.00),
(20, "c", 280.00),
(30, "c", 139.00),
(50, "c", 75);

Records: 11  Duplicates: 0  Warnings: 0


SELECT codigo, 
SUM(CASE WHEN tipo = "a" THEN importe ELSE 0 END) AS "A",
SUM(CASE WHEN tipo = "b" THEN importe ELSE 0 END) AS "B",
SUM(CASE WHEN tipo = "c" THEN importe ELSE 0 END) AS "C"
FROM demo
GROUP BY codigo
ORDER BY codigo;


codigo
A
B
C


10
100.00
170.00
0.00

20
340.00
25.00
280.00

30
0.00
38.00
139.00

40
250.00
450.00
0.00

50
0.00
310.00
75.00

codigo	A	B	C
10	100.00	170.00	0.00
20	340.00	25.00	280.00
30	0.00	38.00	139.00
40	250.00	450.00	0.00
50	0.00	310.00	75.00