I MAKE A WFS INSERT. IT WORKS PROPERLY WITH FIELD 'OBSERVACIONS' HAVING LINE BREAKS
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<wfs:Transaction 
xmlns:wfs="http://www.opengis.net/wfs" 
service="WFS" 
version="1.1.0" 
xsi:schemaLocation="http://www.opengis.net/wfs http://schemas.opengis.net/wfs/1.1.0/wfs.xsd" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<wfs:Insert>
	<feature:SIT_IVE1MV1_111P xmlns:feature="http://sitmun.diba.cat">
		<feature:GEOM>
			<gml:Point xmlns:gml="http://www.opengis.net/gml"><gml:pos>406100 4596271</gml:pos></gml:Point>
		</feature:GEOM>	
		<feature:ID_IV></feature:ID_IV>	
		<feature:COD_TIPUS>102</feature:COD_TIPUS>
		<feature:COD_ESTAT>3</feature:COD_ESTAT>
		<feature:DESCRIPCIO>provainsert</feature:DESCRIPCIO>
		<feature:OBSERVACIONS>observacions
		1
		2
		3
		</feature:OBSERVACIONS>
		<feature:EMAIL>aab@hotmail.com</feature:EMAIL>
		<feature:MUN_INE>08001</feature:MUN_INE>
		<feature:ED_USUARI>12</feature:ED_USUARI>
	</feature:SIT_IVE1MV1_111P>
</wfs:Insert>
</wfs:Transaction>


GEOSERVER LOG
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2018-01-17 10:05:34,483 DEBUG [geoserver.ows] - Raw XML request: <wfs:Transaction 
xmlns:wfs="http://www.opengis.net/wfs" 
service="WFS" 
version="1.1.0" 
xsi:schemaLocation="http://www.opengis.net/wfs http://schemas.opengis.net/wfs/1.1.0/wfs.xsd" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<wfs:Insert>
	<feature:SIT_IVE1MV1_111P xmlns:feature="http://sitmun.diba.cat">
		<feature:GEOM>
			<gml:Point xmlns:gml="http://www.opengis.net/gml"><gml:pos>406100 4596271</gml:pos></gml:Point>
		</feature:GEOM>	
		<feature:ID_IV></feature:ID_IV>	
		<feature:COD_TIPUS>102</feature:COD_TIPUS>
		<feature:COD_ESTAT>3</feature:COD_ESTAT>
		<feature:DESCRIPCIO>provainsert</feature:DESCRIPCIO>
		<feature:OBSERVACIONS>observacions
        1
      	2
        3
        </feature:OBSERVACIONS>
		<feature:EMAIL>aab@hotmail.com</feature:EMAIL>
		<feature:MUN_INE>08001</feature:MUN_INE>
		<feature:ED_USUARI>12</feature:ED_USUARI>
	</feature:SIT_IVE1MV1_111P>
</wfs:Insert>
</wfs:Transaction>
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.
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2018-01-17 10:05:34,514 DEBUG [geotools.jdbc] - SELECT ID,GEOM as GEOM,FITXER,DATA_ALTA,MUN_INE,ID_IV,COD_TIPUS,DES_TIPUS,DESCRIPCIO,IMATGE,EMAIL,DATA_ESTAT,COD_ESTAT,DES_ESTAT,OBSERVACIONS,ED_TIMESTAMP,ED_USUARI,ED_APLICACIO,ED_TERRITORI,RESPONSABLE,IMATGE2,UPOB_INE,CVIA_DIBA,NVIA_CAR,CVIA_INE,NVIA_INE,TVIA_INE,T121P_ID,T122P_ID,PORTAL,PORTALC,COD_POSTAL FROM SIT.SIT_IVE1MV1_111P WHERE  0 = 1
2018-01-17 10:05:34,515 DEBUG [geotools.jdbc] - Setting GEOM to POINT (406100 4596271)
2018-01-17 10:05:34,516 DEBUG [geotools.jdbc] - Setting 0 to POINT (406100 4596271)
2018-01-17 10:05:34,516 DEBUG [geotools.jdbc] - Setting FITXER to null
2018-01-17 10:05:34,516 DEBUG [geotools.jdbc] - Setting 1 to null
2018-01-17 10:05:34,516 DEBUG [geotools.jdbc] - Setting DATA_ALTA to null
2018-01-17 10:05:34,516 DEBUG [geotools.jdbc] - Setting 2 to null
2018-01-17 10:05:34,516 DEBUG [geotools.jdbc] - Setting MUN_INE to 08001
2018-01-17 10:05:34,516 DEBUG [geotools.jdbc] - Setting 3 to 08001
2018-01-17 10:05:34,517 DEBUG [geotools.jdbc] - Setting ID_IV to 
2018-01-17 10:05:34,518 DEBUG [geotools.jdbc] - Setting 4 to 
2018-01-17 10:05:34,518 DEBUG [geotools.jdbc] - Setting COD_TIPUS to 102
2018-01-17 10:05:34,518 DEBUG [geotools.jdbc] - Setting 5 to 102
2018-01-17 10:05:34,520 DEBUG [geotools.jdbc] - Setting DES_TIPUS to null
2018-01-17 10:05:34,520 DEBUG [geotools.jdbc] - Setting 6 to null
2018-01-17 10:05:34,520 DEBUG [geotools.jdbc] - Setting DESCRIPCIO to provainsert
2018-01-17 10:05:34,520 DEBUG [geotools.jdbc] - Setting 7 to provainsert
2018-01-17 10:05:34,520 DEBUG [geotools.jdbc] - Setting IMATGE to null
2018-01-17 10:05:34,520 DEBUG [geotools.jdbc] - Setting 8 to null
2018-01-17 10:05:34,520 DEBUG [geotools.jdbc] - Setting EMAIL to aab@hotmail.com
2018-01-17 10:05:34,521 DEBUG [geotools.jdbc] - Setting 9 to aab@hotmail.com
2018-01-17 10:05:34,521 DEBUG [geotools.jdbc] - Setting DATA_ESTAT to null
2018-01-17 10:05:34,521 DEBUG [geotools.jdbc] - Setting 10 to null
2018-01-17 10:05:34,521 DEBUG [geotools.jdbc] - Setting COD_ESTAT to 3
2018-01-17 10:05:34,521 DEBUG [geotools.jdbc] - Setting 11 to 3
2018-01-17 10:05:34,521 DEBUG [geotools.jdbc] - Setting DES_ESTAT to null
2018-01-17 10:05:34,521 DEBUG [geotools.jdbc] - Setting 12 to null
2018-01-17 10:05:34,521 DEBUG [geotools.jdbc] - Setting OBSERVACIONS to observacions
        1
      	2
        3
2018-01-17 10:05:34,521 DEBUG [geotools.jdbc] - Setting 13 to observacions
        1
      	2
        3
2018-01-17 10:05:34,521 DEBUG [geotools.jdbc] - Setting ED_TIMESTAMP to null
2018-01-17 10:05:34,521 DEBUG [geotools.jdbc] - Setting 14 to null


I MAKE A WFS UPDATE. IT DOESN'T WORK PROPERLY WITH FIELD 'OBSERVACIONS' HAVING LINE BREAKS
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<wfs:Transaction 
xmlns:wfs="http://www.opengis.net/wfs" 
service="WFS" 
version="1.1.0" 
xsi:schemaLocation="http://www.opengis.net/wfs 
http://schemas.opengis.net/wfs/1.1.0/wfs.xsd" 
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
	<wfs:Update typeName="diba:SIT_IVE1MV1_111P" xmlns:diba="http://sitmun.diba.cat">
		<wfs:Property>
			<wfs:Name>GEOM</wfs:Name><wfs:Value><gml:Point xmlns:gml="http://www.opengis.net/gml"><gml:pos>406100 4596271</gml:pos></gml:Point></wfs:Value>
		</wfs:Property>
		<wfs:Property><wfs:Name>COD_TIPUS</wfs:Name><wfs:Value>102</wfs:Value></wfs:Property>
		<wfs:Property><wfs:Name>COD_ESTAT</wfs:Name><wfs:Value>3</wfs:Value></wfs:Property>
		<wfs:Property><wfs:Name>DESCRIPCIO</wfs:Name><wfs:Value>provainsertupdate2</wfs:Value></wfs:Property>
		<wfs:Property><wfs:Name>OBSERVACIONS</wfs:Name><wfs:Value>Observacions
		4
		5
		6
		</wfs:Value></wfs:Property>
		<wfs:Property><wfs:Name>EMAIL</wfs:Name><wfs:Value>aab@hotmail.com</wfs:Value></wfs:Property>
	</wfs:Update>
</wfs:Transaction>

GEOSERVER LOG. As you can see, on line 167 ("2018-01-17 10:38:33,946 DEBUG [geotools.jdbc] - 5 = Observacions 4 5 6") the line breaks are not present anymore
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2018-01-17 10:38:33,190 DEBUG [geoserver.ows] - Raw XML request starts with: <wfs:Transaction 
xmlns:wfs="http://www.opengis.net/wfs" 
service="WFS" 
version="1.1.0" 
xsi:schemaLocation="http://www.opengis.net/wfs 
http://schemas.opengis.net/wfs/1.1.0/wfs.xsd" 
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
	<wfs:Update typeName="diba:SIT_IVE1MV1_111P" xmlns:diba="http://sitmun.diba.cat">
		<wfs:Property>
			<wfs:Name>GEOM</wfs:Name><wfs:Value><gml:Point xmlns:gml="http://www.opengis.net/gml"><gml:pos>406100 4596271</gml:pos></gml:Point></wfs:Value>
		</wfs:Property>
		<wfs:Property><wfs:Name>COD_TIPUS</wfs:Name><wfs:Value>102</wfs:Value></wfs:Property>
		<wfs:Property><wfs:Name>COD_ESTAT</wfs:Name><wfs:Value>3</wfs:Value></wfs:Property>
		<wfs:Property><wfs:Name>DESCRIPCIO</wfs:Name><wfs:Value>provainsertupdate2</wfs:Value></wfs:Property>
		<wfs:Property><wfs:Name>OBSERVACIONS</wfs:Name><wfs:Value>Observacions
		4
		5
		6
		</wfs:Value></wfs:Property>
		<wfs:Property><wfs:Name>EMAIL</wfs:Name><wfs:Value>aab@hotmail.com</wfs:Value></wfs:Property>
	</wfs:Upd...
2018-01-17 10:38:33,191 INFO [geoserver.wfs] -
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2018-01-17 10:38:33,945 DEBUG [geotools.jdbc] - Updating features with prepared statement: UPDATE SIT.SIT_IVE1MV1_111P SET GEOM = ?,COD_TIPUS = ?,COD_ESTAT = ?,DESCRIPCIO = ?,OBSERVACIONS = ?,EMAIL = ? 
2018-01-17 10:38:33,945 DEBUG [oracle.sdo] - Using layer SRID: 25831
2018-01-17 10:38:33,945 DEBUG [geotools.jdbc] - Setting parameter 1 as MDSYS.SDO_GEOMETRY(2001,25831,MDSYS.SDO_POINT_TYPE(406100.0,4596271.0,NULL),NULL,NULL)
2018-01-17 10:38:33,945 DEBUG [geotools.jdbc] - 1 = POINT (406100 4596271)
2018-01-17 10:38:33,945 DEBUG [geotools.jdbc] - 2 = 102
2018-01-17 10:38:33,945 DEBUG [geotools.jdbc] - 3 = 3
2018-01-17 10:38:33,946 DEBUG [geotools.jdbc] - 4 = provainsertupdate2
2018-01-17 10:38:33,946 DEBUG [geotools.jdbc] - 5 = Observacions 4 5 6
2018-01-17 10:38:33,946 DEBUG [geotools.jdbc] - 6 = aab@hotmail.com
2018-01-17 10:38:34,841 DEBUG [geoserver.wfs] - Post process update for boundary update and featureValidation
2018-01-17 10:38:34,844 TRACE [geotools.core] - condition: Filter.INCLUDE
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2018-01-17 10:38:37,285 INFO [geoserver.wfs] - 
Request: transaction
    service = WFS
    version = 1.1.0
    baseUrl = http://localhost:8086/geoserver213x/
    group[0] = wfs:update=net.opengis.wfs.impl.UpdateElementTypeImpl@4485eac0 (filter: null, handle: null, inputFormat: <unset>, srsName: null, typeName: {http://sitmun.diba.cat}SIT_IVE1MV1_111P)
    update[0]:
        property[0]:
            name = GEOM
            value = POINT (406100 4596271)property[0]:
            name = COD_TIPUS
            value = 102property[0]:
            name = COD_ESTAT
            value = 3property[0]:
            name = DESCRIPCIO
            value = provainsertupdate2property[0]:
            name = OBSERVACIONS
            value = Observacions 4 5 6property[0]:
            name = EMAIL
            value = aab@hotmail.com
        inputFormat = x-application/gml:3
        typeName = {http://sitmun.diba.cat}SIT_IVE1MV1_111P
    releaseAction = ALL