This is not a very well designed XML! And there's a missing / in the last tag.

use strict;
use XML::Rules;

my $parser = XML::Rules->new(
    stripspaces => 7,
    rules => {
        _default => 'as is',
        name => 'content',
        command => 'content',
        value => sub {
            my ($tag,$attr,$context,$parents) = @_;

            my $name = $parents->[-1]{name};
            my $value = $attr->{_content};

            return '%values' => {$name => $value};
        }
    }
);

my $data = $parser->parse(\*DATA);

use Data::Dumper;
print Dumper($data);
__DATA__
<test_config>
<action_1>
  <command>cmd</command>
...
[download]

Take this as the start and DO READ THE DOCS.