Perl 5.8.8  (test.pl)
use strict;
use warnings;
use DBI;
use Encode;
use utf8;

my $filename = 'test.xml';
my $data;
open (my $fh, '<:encoding(UTF-8)', $filename) or die "Could not open file '$filename' $!";
while (my $row = <$fh>){
	chomp $row;
	print "$row " . ( utf8::is_utf8 ( $row ) + 0) . "\n"; # prints: Sustitución1
	$data = $row;
	print "$data " . ( utf8::is_utf8 ( $data ) + 0) . "\n"; # prints: Sustitución1
}

######
my $sql = "INSERT INTO testTable (a,b,c,es) VALUES (?,?,?,?)";

# USE EITHER THIS LINE OF CODE OR ...
#my @array = qw(3 2 1 Sustitución);

# THESE 2 LINES OF CODE
my @array = (3, 2, 1);
push @array, $data;

print $array[3] . ( utf8::is_utf8 ( $array[3] ) + 0) . "\n"; # prints: Sustitución1

my $connect = "DBI:mysql:$dbname";
my $dbh = DBI->connect($connect, $dbuser, $dbpass, {mysql_enable_utf8 => 1, 'RaiseError'=>1, 'AutoCommit'=>0, 'PrintError'=>1}) or die "Error: $DBI::errstr\n";
my %query = ( sql => $sql, dbh => $dbh, data => \@array );

###

# call function that tests execute(@array)
runQuery(\%query,1);

sub runQuery{
	my %args = %{$_[0]};
	my $commit = $_[1];
	my $sth = $args{dbh}->prepare($args{sql});
	
	# execute the query
	eval{
		$sth->execute(@{$args{data}});
	} or do{
		my $error = DBI->errstr;
		$args{dbh}->rollback();
	};
	# commit when we are told
	if($commit){
		# test the commit - if all went well, this day was inserted successfully!
		eval{
			my $rc = $args{dbh}->commit(); # commit to local database, $dbh2
			print "$rc = successful commit!\n";
		} or do{
			my $error = DBI->errstr;
			$args{dbh}->rollback(); # rollback local database, $dbh2
			die "Rollback - There has been a problem! $error\n";
		};
	}
} # end sub runQuery