SELECT 
  vi_banners.banner_id, 
  vi_banners.type, 
  vi_banners.target, 
  vi_banners.status, 
  vi_banners.timestamp, 
  vi_banner_descriptions.banner, 
  vi_banner_descriptions.description, 
  vi_banner_descriptions.url, 
  vi_banner_images.banner_image_id, 
  vi_banners.company_id, 
  vi_banners.group_id 
FROM 
  vi_banners 
  LEFT JOIN vi_banner_descriptions ON vi_banner_descriptions.banner_id = vi_banners.banner_id 
  AND vi_banner_descriptions.lang_code = 'es' 
  LEFT JOIN vi_banner_images ON vi_banner_images.banner_id = vi_banners.banner_id 
  AND vi_banner_images.lang_code = 'es' 
  INNER JOIN vi_ult_objects_sharing ON (
    vi_ult_objects_sharing.share_object_id = vi_banners.banner_id 
    AND vi_ult_objects_sharing.share_company_id = 1 
    AND vi_ult_objects_sharing.share_object_type = 'banners'
  ) 
WHERE 
  1 
  AND (
    vi_banners.type != 'G' 
    OR vi_banner_images.banner_image_id IS NOT NULL
  ) 
  AND vi_banners.banner_id IN (40, 41, 42) 
  AND vi_banners.status = 'A' 
  AND IF (
    vi_banners.type not like 'abt__ut2', 
    'available', 
    IF (
      vi_banners.type like 'abt__ut2' 
      AND (
        vi_banners.abt__ut2_use_avail_period = 'N' 
        OR (
          vi_banners.abt__ut2_use_avail_period = 'Y' 
          AND (
            vi_banners.abt__ut2_avail_from = 0 
            OR vi_banners.abt__ut2_avail_from <= 1776414423
          ) 
          AND (
            vi_banners.abt__ut2_avail_till = 0 
            OR vi_banners.abt__ut2_avail_till >= 1776414423
          )
        )
      ), 
      'available', 
      'not available'
    )
  ) = 'available' 
  AND (
    vi_banners.abt__ut2_usergroup_ids = '' 
    OR FIND_IN_SET(
      0, vi_banners.abt__ut2_usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, vi_banners.abt__ut2_usergroup_ids
    )
  ) 
ORDER BY 
  vi_banner_descriptions.banner asc

Query time 0.00050

JSON explain

{
  "query_block": {
    "select_id": 1,
    "filesort": {
      "sort_key": "vi_banner_descriptions.banner",
      "temporary_table": {
        "nested_loop": [
          {
            "table": {
              "table_name": "vi_banners",
              "access_type": "range",
              "possible_keys": ["PRIMARY", "status"],
              "key": "PRIMARY",
              "key_length": "3",
              "used_key_parts": ["banner_id"],
              "rows": 3,
              "filtered": 100,
              "index_condition": "vi_banners.banner_id in (40,41,42)",
              "attached_condition": "vi_banners.`status` = 'A' and if(vi_banners.`type`  not like 'abt__ut2','available',if(vi_banners.`type` like 'abt__ut2' and (vi_banners.abt__ut2_use_avail_period = 'N' or vi_banners.abt__ut2_use_avail_period = 'Y' and (vi_banners.abt__ut2_avail_from = 0 or vi_banners.abt__ut2_avail_from <= 1776414423) and (vi_banners.abt__ut2_avail_till = 0 or vi_banners.abt__ut2_avail_till >= 1776414423)),'available','not available')) = 'available' and (vi_banners.abt__ut2_usergroup_ids = '' or find_in_set(0,vi_banners.abt__ut2_usergroup_ids) or find_in_set(1,vi_banners.abt__ut2_usergroup_ids))"
            }
          },
          {
            "table": {
              "table_name": "vi_banner_descriptions",
              "access_type": "eq_ref",
              "possible_keys": ["PRIMARY"],
              "key": "PRIMARY",
              "key_length": "9",
              "used_key_parts": ["banner_id", "lang_code"],
              "ref": ["devvipiriscom.vi_banners.banner_id", "const"],
              "rows": 1,
              "filtered": 100,
              "attached_condition": "trigcond(vi_banner_descriptions.lang_code = 'es')"
            }
          },
          {
            "table": {
              "table_name": "vi_ult_objects_sharing",
              "access_type": "eq_ref",
              "possible_keys": ["PRIMARY"],
              "key": "PRIMARY",
              "key_length": "159",
              "used_key_parts": [
                "share_object_id",
                "share_company_id",
                "share_object_type"
              ],
              "ref": ["devvipiriscom.vi_banners.banner_id", "const", "const"],
              "rows": 1,
              "filtered": 100,
              "attached_condition": "vi_ult_objects_sharing.share_object_id = vi_banners.banner_id and vi_ult_objects_sharing.share_object_type = 'banners'",
              "using_index": true
            }
          },
          {
            "table": {
              "table_name": "vi_banner_images",
              "access_type": "eq_ref",
              "possible_keys": ["banner"],
              "key": "banner",
              "key_length": "9",
              "used_key_parts": ["banner_id", "lang_code"],
              "ref": ["devvipiriscom.vi_banners.banner_id", "const"],
              "rows": 1,
              "filtered": 100,
              "attached_condition": "trigcond(vi_banners.`type` <> 'G' or vi_banner_images.banner_image_id is not null) and trigcond(vi_banner_images.lang_code = 'es')"
            }
          }
        ]
      }
    }
  }
}