Now works fine, the email send to hotmail, show fine in windows and Linux (ISO8859-1)
The problem seems to be in TMemo
1) memo1.lines.add(UTF8ToISO_8859_1('Señor/a:'));
2) idmessage.Body.Text := memo1.lines.text;
3) idSMTP.send(idmessage);
This shows the wrong string in hotmail.
With a TStringList work fine.(copy memo to tstringlist)
1) for i:=0 to memo1.lines.count-1 do
lista.Add(UTF8ToISO_8859_1(memo1.lines[i]));
2) idmessage.Body.Text := lista.Text;
3) idSMTP.send(idmessage);
looks like a bug in TMemo, but I'm not sure.
Regards