ENCODING attribute specifies how is that characters are encoded XML content.
It is important to specify the encoding correct, ie, set as the value of encoding (ISO-8859-1, UTF-8, windows-1252, UTF-16) on which are engraved the XML data.
There are 2 types of encoding according to storage size:
It encodes each character in a single byte, and can have different formats: WINDOWS-1252, UTF-8, ISO-8859-1.
In English we often use UTF-8
In Spanish and Latin alphabets, using ISO-8859-1 for accents and ñ
The Windows Notepad program records by default in "SINGLE-BYTE".
It encodes each character in 2 bytes, also known as Unicode, and the format is UTF-16
If we record the data in UNICODE, serve for all languages, but you have to specify mandatory in the XML encoding = UTF-16.
Windows NOTEPAD program to record a document in UNICODE (SAVE AS UNICODE)