Dynamic Ranges as drop down lists based on another drop down list

Hello,
I have looked and tried different things to create what I need but have been unsuccessful (Due to my lack of knowledge in excel).
I need to create a workbook for users with even less excel knowledge than me (Now I am in trouble! ) They will be running excel 2007 or older.

Here's the idea.
I have a workbook with two sheets. Data and Listas. (This is for a spanish speaking audience)
The Listas sheet contains three lists. Column B list options will NOT change or have any more options added. List Name = Ingreso_Egreso. List Options: Ingreso, Egreso. This one I am good with.

This is where my problem begins:
The other two lists, Column D and Column F Will have items added, removed and modified. Therefore I need to have these lists be dynamic. By searching I have made the following list formulas:
=OFFSET(Listas!$D$2,0,0,COUNTA(Listas!$D:$D)-1)
=OFFSET(Listas!$F$2,0,0,COUNTA(Listas!$F:$F)-1)
for both. I don't really understand it but I think it creates a list based on only the cells that have values from D2 or F2 to the last value. Column D list is named "Ingreso" and Column F list is named "Egreso" (Which matches the options from the previous list)
OK, Now I need the options on the data sheet to be based on the lists.
On the data sheet, for column D I have data validation to allow a list and on the source I have =Ingreso_Egreso to allow only items from the "Ingreso_Egreso" List, so only possible values are: Ingreso or Egreso (This matches the names of my other two dynamic lists) and works...
However, on column F is where I need to see the options based on the input of column D so if column D = Ingreso, then give me the drop down options from the ingreso list and vice-versa. The formula I have on Column F is: Data Validation, Allow List and on source I have =INDIRECT(D2) and I get an error....
"Source evaluates to error" If I click Yes to continue I get no drop down options..
File is attached...

Can someone please help me!

Any advice and help is greatly appreciated..
Thanks...

Unfortunately, you're wasting your time on this (as I wasted days and days trying to find a solution). In a nutshell, you can only INDIRECTly refer to a named range that is static, not dynamic. Period.

To keep your workbook user-editable, you could add some VBA to your lists sheet that actually redefines your named ranges for you anytime someone adds to those columns, but then your workbook would have to be a .xlsm file.

Thanks for the help!