The workbook cannot be opened - Excel File SharePoint

Whether you open a excel file in SharePoint the following message appear "The workbook cannot be opened"

You have to do these 2 steps:

1. Run Powershell commands
1. $w = Get-SPWebApplication -Identity http://portal
2. $w.GrantAccessToProcessIdentity("domain\ServiceAccount")
2. Restart IIS iisreset /noforce