It doesn’t work because lineSpacingExtra isn’t supported inside TextAppearance:

Some common TextView attributes not included are lineHeight[Multiplier|Extra], lines, breakStrategy & hyphenationFrequency. TextAppearance works at the character level, not paragraph so attributes affecting the whole layout are not supported. TextView styling by Nick Butcher

The solution for me was to use MaterialTextView along with lineHeight attribute:

<com.google.android.material.textview.MaterialTextView
          android_layout_width="wrap_content"
          android_layout_height="wrap_content"
          android_text="Lorem ipsum lorem ipsum lorem ipsum lorem ipsum..."
          android_textAppearance="@style/CustomAppearance" />

<style name="CustomAppearance">
        <item name="lineHeight">30sp</item>
</style>

I have a TextView whit custom TextAppearance that changes space between lines:

<style name="CustomAppearance">
    <item name="android:lineSpacingExtra">30sp</item>
</style>

<TextView
  android_layout_width="wrap_content"
  android_layout_height="wrap_content"
  android_text="Lorem ipsum lorem ipsum lorem ipsum lorem ipsum..."
  android_textAppearance="@style/CustomAppearance" />

The problem is that lineSpacingExtra value is ignored when the app launches. (Though it works if I use CustomAppearance through style instead of textAppearance attribute)