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<?xml version='1.0' encoding='ISO-8859-1'?>
<data>
<title>Más Y Más</title>
<artist>La Unión</artist>
</data>

#!/usr/bin/perl

...
print Dumper ( $xml );
print $xml->{'artist'};
print "\n";

$VAR1 = {
          'artist' => "La Uni\x{f3}n",
          'title' => "M\x{e1}s Y M\x{e1}s"
        };