=IF(max(L12:L30)=0,"",if(countif(L12:L30,max(L12:L30))>1,"Varios", index($K$12:$K$30,match(max(L12:L30),L12:L30,0))))

ROW 22 should not be counted in that formula.
Just L12:21 and L23:30

Don't know how to do that.

Thanks in advance for your help