Got the answer in StackOverflow: https://stackoverflow.com/questions/46651263/query-in-combination-with-importrange-sorts-accented-values-incorrectly[][1]

It's enough to wrap it in a SORT() function...:

In the example: =Sort(Query(A1:A4;"SELECT * ORDER BY A"))

Got the answer in StackOverflow:

https://stackoverflow.com/questions/46651263/query-in-combination-with-importrange-sorts-accented-values-incorrectly

It's enough to wrap the Query with SORT() function

=Sort(Query(xxxxx))

Of course, in the simple example above, use instead =Sort(A1:A4)...