I need to sum column J if column L is a greater than a specific number.

Occasional Visitor
 DESCRIZIONE SpesaW2Job #Codice
 Credit Card   
2/3/2022UPS$39.75 40
2/3/2022United Airlines$266.60 701
2/3/2022United Airlines$494.20 701


What formula will tell me the sum (in column W2) of every item over the code of 40 (in column Codice).

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You have posted on the Microsoft Learn community board which is all about exams, certification and training.
You might get a better response on the Excel community board https://techcommunity.microsoft.com/t5/excel/bd-p/ExcelGeneral