It seems that it does not recognize the accented Ó as uppercase
#!/usr/bin/env perl
use strict;
use warnings;
use 5.14.0;
use utf8;
use feature 'unicode_strings';
" SIMÓN " =~ /^\s+(\p{Upper}+)/u;
print "$1\n";
returns
SIM
Perl should be able to use Unicode data, which already tags Ó as uppercase.
From emacs describe-char
character code properties: customize what to show
name: LATIN CAPITAL LETTER O WITH ACUTE
old-name: LATIN CAPITAL LETTER O ACUTE
general-category: Lu (Letter, Uppercase)
decomposition: (79 769) ('O' '́')