SQL Server 2019

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CREATE TABLE t (
  id int PRIMARY KEY,
  data varchar(max)
);

INSERT INTO t VALUES
(1, N'<?xml version="1.0" encoding="UTF-8"?>
<PARAM>
  <TAB DIM="30" ID="ZC3D2_1" SIZE="5">
    <LIN NUM = "1">
      <FLD NAME = "ZDOC" TYPE = "Char">Ferran López</FLD>
    </LIN>
  </TAB>
</PARAM>
')
1 rows affected

SELECT
  id, 
  CAST(data as XML)
FROM
  t;
Msg 9420 Level 16 State 1 Line 1
XML parsing: line 5, character 48, illegal xml character

SELECT
  id, 
  CAST(REPLACE(data, 'encoding="UTF-8"', '')  as XML)
FROM
  t;


id
(No column name)


1
<?xml version="1.0" encoding="utf-16"?>
<PARAM>
  <TAB DIM="30" ID="ZC3D2_1" SIZE="5">
    <LIN NUM="1">
      <FLD NAME="ZDOC" TYPE="Char">Ferran López</FLD>
    </LIN>
  </TAB>
</PARAM>