Oracle SQL from Oracle 8i support methods of create IF-THEN-ELSE using CASE SQL .
See example below:
SELECT CTA.CUSTOMER_TRX_ID ID_FACTURA,CTA.TRX_NUMBER NUMERO_FACTURA,RCTTA.name,
CASE WHEN RCTTA.name='SPA' OR RCTTA.name='RSPA'
THEN TO_CHAR(TO_DATE(CTA.TRX_DATE, 'DD/MM/RRRR'), 'DD/MM/RRRR')
WHEN RCTTA.name='EXP' OR RCTTA.name='REXP'
THEN TO_CHAR(TO_DATE(CTA.TRX_DATE, 'DD/MM/RRRR'), 'MM/DD/RRRR')
ELSE
TO_CHAR(TO_DATE(CTA.TRX_DATE, 'DD/MM/RRRR'), 'MM/DD/RRRR')
END AS FECHA_FACTURA