The macro $(WindowsSDK_IncludePath) has the values shown in the picture.
I\'d like to know where those values are defined, they must be defined in some files.
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Search for *.props in C:\Program Files (x86)\Windows Kits\
In my case the file causing the problem was UAP.props. Editing the file and changing 4.7.1 to 4.6.1 solved the issue.
$([MSBUILD]::GetDirectoryNameOfFileAbove('$(MSBUILDTHISFILEDIRECTORY)', 'sdkmanifest.xml'))\
$(Registry:HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Microsoft SDKs\NETFXSDK\4.7.1@KitsInstallationFolder)
$(Registry:HKEY_LOCAL_MACHINE\SOFTWARE\Wow6432Node\Microsoft\Microsoft SDKs\NETFXSDK\4.7.1@KitsInstallationFolder)