follow @Topaco advice my current workable code is:

private SecretKey decryptDataKey(byte[] encryptedDataKey, byte[] iv) throws NoSuchAlgorithmException, InvalidKeyException,
        NoSuchPaddingException, IllegalBlockSizeException, BadPaddingException, UnrecoverableKeyException, java.security.KeyStoreException, InvalidAlgorithmParameterException, NoSuchProviderException {
    Key masterKey = getOrCreateKey();
    Cipher cipher = Cipher.getInstance(transformation);
    GCMParameterSpec gcmParameterSpec = new GCMParameterSpec(gcmTagLength, iv);
    cipher.init(Cipher.DECRYPT_MODE, masterKey, gcmParameterSpec);
    byte[] decryptedDataKey = cipher.doFinal(encryptedDataKey);
    return new SecretKeySpec(decryptedDataKey, KeyProperties.KEY_ALGORITHM_AES);
}