<div data-smart-links="true">

    <p><a href=".xls">A link containing href[.xls]</a></p>

</div>
{% extends "@link-page" %}
{% block main %}
  <p><a href="{{ modifier }}">A link containing href[{{ modifier }}]</a></p>
{% endblock %}
{
  "modifier": ".xls"
}

Add the data-attribute data-smart-links="true" on the parent (normally your <main> element or the content article.