[android-resources] Failed linking file resources

I had the same problem but it occured in all my projects, I tried Invalidate Cache / Restart but even it doesn´t solved the problem.

At the end I realized that in my Gradle Settings, Offline Work was enabled.

Go to Build, Execution, Deployment > Gradle in Gradle Settings unchecked Offline Work.

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It solved the the problem downloading some configuration files for my Android Studio.