Installed Build Tools Revision 31.0.0 está dañada. Eliminar e instalar nuevamente con el administrador SDK.
The same problem was encountered and solved with a few line changes.
Check the Project code panel, and go to Gradle Scripts --> build.gradle file,
Change 3 places: compileSdkVersion, buildToolsVersion, targetSdkVersion from 31 to 30
You'll notice a lightbulb hit occurring on modified lines, click and choose sync [to version 30]. The Android Studio will automatically download BuildTool V30 and change project settings.
Now run the app. It works for me
(copied from https://stackoverflow.com/a/68397108/14350452)
Witty Worm