diegopolido said about 3 years ago on Two Factor Authentication :
So, I was digging until I found some workaround for me: I added also drift_ahead on my verification by overriding the authenticate_otp to add the drift_ahead arg to ROTP::TOTP#verify:

# config/initializers/one_time_password_decorator.rb

ActiveModel::OneTimePassword::InstanceMethodsOnActivation.module_eval do
  def authenticate_otp(code, options = {})
    return true if backup_codes_enabled? && authenticate_backup_code(code)

    if otp_counter_based
      hotp = ROTP::HOTP.new(otp_column, digits: otp_digits)
      result = hotp.verify(code, otp_counter)
      if result && options[:auto_increment]
        self.otp_counter += 1
        save if respond_to?(:changed?) && !new_record?
      end
      result
    else
      totp = ROTP::TOTP.new(otp_column, digits: otp_digits)
      if drift = options[:drift]
        totp.verify(code, drift_behind: drift, drift_ahead: drift) # <= my change
      else
        totp.verify(code)
      end
    end
  end
end

That's will solve my problem for now! Thanks a lot!