So let's try working on the registry:
Open the Notepad, copy and paste the text below and save the file with the extension .reg
Double click the file to open and apply the changes into the registry.
Restart to apply the changes
Windows Registry Editor Version 5.00
[HKEY_CLASSES_ROOT.xlsx]
"PerceivedType"="document"
@="Excel.Sheet.12"
"Content Type"="application/vnd.openxmlformats-officedocument.spreadsheetml.sheet"
[HKEY_CLASSES_ROOT.xlsx\Excel.Sheet.12]
[HKEY_CLASSES_ROOT.xlsx\Excel.Sheet.12\ShellNew]
"FileName"="C:\Program Files\Microsoft Office\Root\VFS\Windows\ShellNew\excel12.xlsx"
[HKEY_CLASSES_ROOT.xlsx\PersistentHandler]
@="{4887767F-7ADC-4983-B576-88FB643D6F79}"
[HKEY_CLASSES_ROOT.xlsx\ShellEx]
[HKEY_CLASSES_ROOT.xlsx\ShellEx\PropertyHandler]
@="{33154C99-BF49-443D-A73C-303A23ABBE97}"
[HKEY_CLASSES_ROOT.xlsx\ShellEx{8895b1c6-b41f-4c1c-a562-0d564250836f}]
@="{00020827-0000-0000-C000-000000000046}"
[HKEY_CLASSES_ROOT.xlsx\ShellEx{BB2E617C-0920-11d1-9A0B-00C04FC2D6C1}]
@="{72B66649-3DBF-429F-BD6F-7774A9784B78}"