Attribute VB_Name = "Module1"
Public Function ALVPaiva(ByVal Pvm As Date) As Date
  Dim ALVPvm As Date
  ALVPvm = DateAdd("m", 2, Pvm)
  ALVPvm = DateSerial(Year(ALVPvm), Month(ALVPvm), 15)
  ALVPaiva = ALVPvm
End Function

Public Sub TestaaALVPaiva()
  Dim Rivi As Long
  For Rivi = 2 To 40
    ActiveSheet.Range("B" & Rivi).Value = ALVPaiva(ActiveSheet.Range("A" & Rivi).Value)
  Next Rivi
End Sub