This script works for me on your testFile.txt. The line setting arial font caused an error, so I commented it out. Make sure you save the testFile.txt as utf8. Also, I didn't need the decode, just use the $content. Also, the $content line was sort of long, so I only used the last portion to observe the accents.
#!/usr/bin/perl
use warnings;
use strict;
use PDF::Reuse;
use utf8::all;
prFile('test.pdf');
#reading UTF-8 data from file
open FILE, "<testFile.txt" or die "$!\n";;
my $content = "";
while (<FILE>)
{
$content .= $_;
}
print "$content\n";
prText(100, 500, $content );
prEnd();
close FILE;
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