Hi @antonio_piernav ,
Do you want to get rows from the SharePoint list then insert them into an Excel table, and send the file to a recipient?
Is it a specific file? And the recipient is always the same?
I have created the flow likes below. In my scenario, the file is specific, after all the items are inserted from SharePoint list to Excel table, get the file from OneDrive for Business folder and send an email to a user with the file attached.
Screen shots like below for your reference:


Best regards,
Mabel