Transform in columns (transpone, unpivot..)

Your data appears to be a single table. So:

• Split the table at the first null row
• Pivot Part 1
• Add the pivoted Part 1 to each row of Part 2

let
    Source = Excel.CurrentWorkbook(){[Name="Table4"]}[Content],
    #"Changed Type" = Table.TransformColumnTypes(Source,{
        {"Column1", type text}, {"Column2", type any}, {"Column3", type text}, {"Column4", type text}, {"Column5", type text},
        {"Column6", type any}, {"Column7", type text}, {"Column8", type text}}),

    #"Split Table" = Table.SplitAt(#"Changed Type", List.PositionOf(#"Changed Type"[Column1],null, Occurrence.First)),
    Part1 = Table.SelectColumns(#"Split Table"{0}, 
                List.FirstN(Table.ColumnNames(#"Split Table"{0}),2)),
    Part2 = Table.PromoteHeaders(Table.RemoveFirstN(#"Split Table"{1},1),[PromoteAllScalars=true, Culture="en-US"]),

    #"Pivot Part1" = Table.Pivot(Part1, Part1[Column1], "Column1","Column2"),
    #"Combine Part2" = Table.AddColumn(Part2, "Part1", each #"Pivot Part1", type table),
    #"Reordered Columns" = Table.ReorderColumns(#"Combine Part2",{"Part1", "ID", "ID A", "ID K", "ID M", "ID G", "Nivel", "Dept", "Centro"}),
    #"Expanded Part1" = Table.ExpandTableColumn(#"Reordered Columns", "Part1", {"Агеа de planificacion", "Fесћа", "С447 -FKA", "C447 -FKB", "С447 -FLK"}, {"Агеа de planificacion", "Fесћа", "С447 -FKA", "C447 -FKB", "С447 -FLK"})
in
    #"Expanded Part1"

Source

Results

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