function create_exclude_paths()
{
    exclude_paths=( '/home' '/tmp' '/var/tmp' '/var/cache/apt/archives' )

    for (( path=0; path<${#exclude_paths[@]}; path++ ))
    do
        find ${exclude_paths[path]}>>$1
    done

    echo $exclude_list
}

src_particion=/
dst_file=/home/usuario/tmp/imagen.tar.xz

cd $src_particion
create_exclude_paths /home/usuario/tmp/excludes.txt
tar --posix --preserve-permissions --preserve-order -X /home/usuario/tmp/excludes.txt -Jcpvf "$dst_file" *