Is it possible that a view list entities that are not related to other (like a not in (select ...) )? I have been trying to build a view to list entities A that are not related with entities B.

Entities A are users. Entities B are submissions. I need to list users that don't have submissions for a certain year.

In SQL it would be: select uid from users where uid not in (select uid from submissions where year = NNNN).

Is there a way to do this using Drupal 7 and Views 3?
Views is a simple query builder, it's UI doesn't really support this out of the box.

I recommend looking at Views Custom Conditions:


  This Views Custom Conditions module facilitates the site administrator
  to inject custom conditions into a views query. ‘Views’ is a powerful
  and highly flexible module that provides website builders with
  critical list making abilities. It generates a dynamic SQL query
  according to views construction for displaying data. So, adding a one
  more step to filter your data as per your requirement, this module
  will really be helpful.
  
  This module adds the condition specified by the site admin to any
  views where clause with the existing conditions implemented by views
  itself in conjunction with AND operator.


Also if you want to do custom calculations on Fields see Views Raw SQL or Views Calc.