Something like this, may be?
... WHERE TRIM ( USUARIO ) LIKE @USUARIO
AND CAST ( M15.FECLLEGADA AS DATE ) BETWEEN @FINI AND @FFIN
AND URGENTE LIKE ( COALESCE ( @URGENTE , '' ) CONCAT '%' )
AND (
(@ESTADO = 'PR' AND M15.ESTINBOX IN ( 'A' , 'P' ))
OR
(@ESTADO != 'PR' AND M15.ESTINBOX LIKE COALESCE ( @ESTADO , '' ) CONCAT '%'
)