Updated to use CTE. Wrap both the queries in Common Table Expression.
This should do it. I saw the Query1 and 2 late, but the concept still the same, In your case, assume RESERVATION = #test1, CHECKINS=#test2
WITH cteReservation AS (SELECT SUM(ROOMS) ROOMS, [ROOMS_Type] FROM
[RESERVATION]
WHERE (SALIDA > N'2016-10-03') AND (ESTATUS = N'RV') AND (LEGADA <= N'2016-10-03')
GROUP BY [ROOMS_Type]
), cteCheckins AS (
SELECT SUM(ROOMS) Rooms, [ROOMS_Type]
FROM [CHECKINS]
WHERE (SALIDA > N'2016-10-03') AND (ESTATUS = N'IN')
GROUP BY [ROOMS_Type] )
SELECT t2.ROOMS - t1.ROOMS 'ROOMS', t1.[ROOMS_Type] FROM
cteCheckins t2 JOIN cteReservation t1
ON t2.[ROOMS_Type] = t1.[ROOMS_Type]
ORDER BY t1.[ROOMS_Type] DESC
Output:
ROOMS ROOMS_Type
10 JRS
4 HPT