I would probably do it this way...
Code:
Sub Arr_ciclo_Column()
    Dim DVal As Long, Ciclo As Long
    DVal = Range("Q2").Value
    Application.ScreenUpdating = False
    For Ciclo = 3 To Range("E" & Rows.Count).End(xlUp).Row Step DVal
        Cells(Ciclo, "P").Value = WorksheetFunction.Sum(Cells(Ciclo, "E").Resize(DVal))
    Next
    Application.ScreenUpdating = True
End Sub