Visual Basic para Aplicaciones - macro para insertar fila previo recorrido de celdas.

Option Explicit

Sub test()

Dim rng As Range, ws As Worksheet

Dim fil&, step%, n%

With Application

     .ScreenUpdating = False

     .EnableEvents = False

     .Calculation = xlCalculationManual

End With

step = 40

n = 2

For Each ws In ThisWorkbook.Sheets

    Set rng = ws.Range("a1")

    fil = step

begin:

    rng.Offset(fil).Resize(n).EntireRow.Insert

    fil = fil + step + n

    If rng.Offset(fil).Value <> "" Then GoTo begin

Next

With Application

     .ScreenUpdating = True

     .EnableEvents = True

     .Calculation = xlCalculationAutomatic

End With

End Sub