If the field is empty that you are trying to use as a base for the calculation, what do you want Access to do? I can help you but you need to address that issue first. What value do you want if the the field is null?
Code:
SELECT datepart("q",[Data e fillimit te tremujorit]) & year([Data e fillimit te tremujorit]) AS PeriodQuarter, clng(IIf(left(PeriodQuarter,1) In (2,3,4),year([Data e fillimit te tremujorit]),year(NZ([Data e fillimit te tremujorit]),Need Value Here)-1)) AS FiscalYear, *
FROM Konsumi_Disaperiudha1_Gimi;
Without the NZ function, you will continue to get errors as Access doesn't know what to do with the Null field. It cannot do a calculation as you are asking on a Null.