SELECT TO_DATE(SYSDATE, 'DD/MM/YYYY') AS HOY,
      TO_DATE(T.FECHAEVAL, 'DD/MM/YYYY') AS FECHA,
      TO_DATE(SYSDATE, 'DD/MM/YYYY') - TO_DATE(T.FECHAEVAL, 'DD/MM/YYYY') AS RESTA
FROM HP_TRANSACT_RES_EVAL_HIPO t
WHERE T.FECHAEVAL IS NOT NULL

SELECT TO_DATE(SYSDATE, 'DD/MM/YYYY') AS HOY,
      TO_DATE(T.FECHAEVAL, 'DD/MM/YYYY') AS FECHA,
      TO_DATE(SYSDATE) - TO_DATE(T.FECHAEVAL, 'DD/MM/YYYY') AS RESTA
FROM HP_TRANSACT_RES_EVAL_HIPO t
WHERE T.FECHAEVAL IS NOT NULL