use open IN  => ":encoding(iso-8859-1)", OUT => ":utf8";

#!/usr/bin/perl

use open IN  => ":encoding(iso-8859-1)", OUT => ":utf8";

open ENTRADA, "<kk.txt";
open SALIDA,  ">kk1.txt";

while ( <ENTRADA> ) {
  print SALIDA;
}

close SALIDA;
close ENTRADA;

package open;
$open::hint_bits = 0x20000;

sub import {
    shift;
    die "`use open' needs explicit list of disciplines" unless @_;
    $^H |= $open::hint_bits;
    while (@_) {
        my $type = shift;
        if ($type =~ /^(IN|OUT)\z/s) {
            my $discp = shift;
            unless ($discp =~ /^\s*:(raw|crlf)\s*\z/s) {
                die "Unknown discipline '$discp'";
            }
            $^H{"open_$type"} = $discp;
        }
        else {
            die "Unknown discipline class '$type'";
        }
    }
}

1;
__END__