Finally I have obtained the correctly dump from upx source (md5: 0x677daa8bf951ecce8eae7d7ee0301780) with the right OEP and IAT (Import Address Table) .
Tools: LordPE,ImpRec,Ollydbg 2.0. With IDA the obtained exe file it's loaded correctly.
Before the dump. After the dump with correct OEP:
The following screenshots show something of interesting: