By default, the spreadsheet editor will be available for all the users who have access to the regular editor.
For example, the users spreadsheet is available for all the users who can see the regular users list in wp-admin > users.
However, if you want to limit it further, you can restrict certain user roles from using the spreadsheets, for that you can go to Settings > Advanced Settings > Customize Features > User roles that can use the spreadsheet editor > Mark the ones you want to be able to edit the spreadsheet.
Important. This is for removing permissions and it’s not for granting permissions. If a user role did not have access to the spreadsheet editor initially, selecting the user role here will not give them access. If you want to give access to the spreadsheet editor to someone who did not have access initially, you must install the free plugin “user role editor” and give them the capabilities required for editing the data. For example, give them the capability “edit products” to use the products spreadsheet; or “edit users” to use the users spreadsheet.
Tip: If you want to choose more than 1 role, use the Ctrl (Command on MAC) or Shift Keys on your keyboard to select multiple roles.