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is there a way without creating a special column to vertically adjust the words "spese junior" in the center and right column?

\documentclass[12pt,a4paper,oneside,openright]{book}
\usepackage{adjustbox}
\usepackage{array}
\usepackage{dcolumn}
\usepackage{amsmath,amssymb} 
\usepackage{amsthm}
\usepackage{booktabs} 
\usepackage{caption} 
\usepackage{multirow}
\usepackage{siunitx} 
\usepackage{tabularx}
\usepackage{ltablex}
\usepackage{makecell}
\usepackage{subfig}
\begin{document}
\begin{table}
\centering
\caption{Esempi di cascata dei pagamenti}
\label{cascatapagamenti}
\begin{tabular}{p{4.3cm}p{4.3cm}p{4.3cm}}
    \toprule
    Ricostituzione del fondo di riserva   &\multirow{3}*{Spese junior}  &    
Rimborso del prestito subordinato\\
    \cmidrule{1-1} \cmidrule{3-3}
Rimborso del prestito subordinato    & &  \multirow{2}*{spese junior}    \\
    \cmidrule{1-1}
    spese junior         &              &  \\
    \bottomrule 
\end{tabular}
\end{table}
\end{document}

enter image description here

1

Just put your \multirow in another row:

\documentclass[12pt,a4paper,oneside,openright]{book}

\usepackage{adjustbox}
\usepackage{array}
\usepackage{dcolumn}
\usepackage{amsmath,amssymb} 
\usepackage{amsthm}
\usepackage{booktabs} 
\usepackage{caption} 
\usepackage{multirow}
\usepackage{siunitx} 
\usepackage{tabularx}
\usepackage{ltablex}
\usepackage{makecell}
\usepackage{subfig}

\begin{document}

\begin{table}
\centering
\caption{Esempi di cascata dei pagamenti}
\label{cascatapagamenti}
\begin{tabular}{p{4.3cm}p{4.3cm}p{4.3cm}}
    \toprule
    Ricostituzione del fondo di riserva   &\multirow{3}*{Spese junior}  &    
Rimborso del prestito subordinato\\
    \cmidrule{1-1} \cmidrule{3-3}
Rimborso del prestito subordinato    & &  \multirow{2}*{spese junior}    \\
    \cmidrule{1-1}
    spese junior         &              &  \\
    \bottomrule 
\end{tabular}
\end{table}

\end{document}

Incidentally, needless to load tabularx nor array when you load ltablex: it loads the former, which loads the latter.

enter image description here

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