Your locale may require the use of semi-colons instead of comma's. So see if this works:
=SUMIFS('Test 2021'!M3:M200;'Test 2021'!H3:H200;"Cualitativo";'Test 2021'!K3:K200,"Gestores")
or
=SUMPRODUCT('Test 2021'!H3:H200="Cualitativo";'Test 2021'!K3:K200="Gestores"; 'Test 2021'!M3:M200)
与恶龙缠斗过久,自身亦成为恶龙;凝视深渊过久,深渊将回以凝视…