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I solved using matrix function:
{=SEERRO(ÍNDICE($A$1:$C$1;;MENOR(SE((COL($A$2:$C$5)-COL($A$2)+1)*($A$2:$C$5=$F$2)=0;99;(COL($A$2:$C$5)-COL($A$2)+1)*($A$2:$C$5=$F$2));COL(B1)));"")}
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I solved using matrix function:
{=SEERRO(ÍNDICE($A$1:$C$1;;MENOR(SE((COL($A$2:$C$5)-COL($A$2)+1)*($A$2:$C$5=$F$2)=0;99;(COL($A$2:$C$5)-COL($A$2)+1)*($A$2:$C$5=$F$2));COL(B1)));"")}
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=PROCV
looks only in the first column, so it is not recommended to search in a 2D matrix.– danieltakeshi