The default templates used by KDE desktop contextual menu “Create New>LibreOffice…” are empty files
There is a bug on KDE Plasma where that empty 0B ods file is opened under generic icon and not under Calc icon.
See 487316 – Opened LibreOffice Calc windows from double click are grouped under generic icon
While a new empty file created inside Calc then saved is correctly re-opened under Calc icon.