Tesla M40 in a Dell T7920 invalid PCI region

I have a Dell T7920, and I have installed a 24Gb Tesla M40, but it is not correctly receiving a PCI Region.

1.-The problem happens with both Windows 10 and RHEL 9.2 (Kernel 5.14) using the latest Nvidia driver (535).
2.-The T7920 is UEFI only (no CSM to disable)
3.-I am booting the Linux system with pci=realloc
4.-I am using an RTX1080 (8Gb) and the video output card with no problem
5.-The RTX1080 shows in nvidia-smi, but not the M40
6.- After running: dmesg | grep NVRM
[ 123.164356] NVRM: This PCI I/O region assigned to your NVIDIA device is invalid:
NVRM: BAR0 is 0M @ 0x0 (PCI:0000:4f:00.0)
[ 123.396921] NVRM: The NVIDIA probe routine failed for 1 device(s).
[ 123.396935] NVRM: loading NVIDIA UNIX x86_64 Kernel Module 535.54.03 Tue Jun 6 22:20:39 UTC 2023

Many thanks!