Views data export remove tags from xml output
I have found the problem, i was overriding the template but with a the wrong code, i was using the alternative style template with these variables:

&lt;?php print $header ?&gt;
&lt;?php print $body ?&gt;
&lt;?php print $footer ?&gt;


Instead these should be used :

// Short tags act bad below in the html so we print it here.
print '&lt;?xml version="1.0" encoding="UTF-8" ?&gt;';
?&gt;

&lt;&lt;?php print $root_node; ?&gt;&gt;

&lt;?php
/**
 * @file views-view-table.tpl.php
 * Template to display a view as a table.
 *
 * - $title : The title of this group of rows.  May be empty.
 * - $rows: An array of row items. Each row is an array of content
 *   keyed by field ID.
 * - $header: an array of headers(labels) for fields.
 * - $themed_rows: a array of rows with themed fields.
 * @ingroup views_templates
 */
?&gt;
&lt;?php foreach ($themed_rows as $count =&gt; $row): ?&gt;
  &lt;&lt;?php print $item_node; ?&gt;&gt;
&lt;?php foreach ($row as $field =&gt; $content): ?&gt;
    &lt;&lt;?php print $xml_tag[$field]; ?&gt;&gt;&lt;?php print $content; ?&gt;&lt;/&lt;?php print $xml_tag[$field]; ?&gt;&gt;
&lt;?php endforeach; ?&gt;
  &lt;/&lt;?php print $item_node; ?&gt;&gt;
&lt;?php endforeach; ?&gt;

&lt;/&lt;?php print $root_node; ?&gt;&gt;


I'm posting so maybe it will be helpful for someone else.