Comment 4 for bug 705593

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SoftExpert (marian.popescu) wrote : Re: package virtualbox-ose-dkms 3.2.8-dfsg-2ubuntu1 failed to install/upgrade: virtualbox-ose kernel module failed to build

You need to change the following line
# include <linux/autoconf.h>
with
# include <generated/autoconf.h>
on every .h file in the /usr/share/virtualbox/src/vboxhost directory.

After that it compiles with no problem with DKMS. Just use
sudo /etc/init.d/vboxdrv setup

This page https://patchwork.kernel.org/patch/72714/ gave me the idea ...