Even booting without the PRAM battery the problem persists, a few seconds after the startup chime the Mac beeps 3 times, I tested with six modules of RAM in every slot, and I don't think that all of them are bad.
The pins and the original block of jumpers are fine, and visually there is no sign of problems on the motherboard.
I ordered a new CPU, when it arrives I'll test again and if the system don't boot up, I'll need a new logic board.