como puedo traer don años en esta consulta los mismos campos

[flaviovich]

Prueba asi:

Código SQL:

SELECT YEAR,
    CASE mes
        WHEN 12 THEN 'Diciembre'
        WHEN 1 THEN 'Enero'
        WHEN 2 THEN 'Febrero'
    END AS mes,
    SUM(prima_us_PC) AS prima_us_PC, SUM(prima_us_BU) AS prima_us_BU
FROM (
    SELECT YEAR,mes, SUM(prima_us) AS prima_us_PC, SUM(0) AS prima_us_BU 
    FROM produ_comercial 
    WHERE manager = 'L' AND cia ='000169'
    AND ((mes = 12 AND YEAR IN (2008,2009)) OR (mes IN (1,2) AND YEAR IN (2009,2010)))
    GROUP BY YEAR,mes
    UNION
    SELECT YEAR,mes, SUM(0), SUM(prima_us)
    FROM tbl_budget 
    AND ((mes = 12 AND YEAR IN (2008,2009)) OR (mes IN (1,2) AND YEAR IN (2009,2010)))
    GROUP BY YEAR,mes
) a
GROUP BY YEAR,mes