I have done an adaptation on the solution given by John Huebner on this issue:
https://support.advancedcustomfields.com/forums/topic/user-list-in-a-select-field/
add_filter('acf/load_field/name=referente_a_categoria', 'populateCategories');
function populateCategories( $field ){
// reset choices
$field['choices'] = array();
$hiterms = get_terms("product_cat", array("orderby" => "slug", "hide_empty" => false ));
foreach($hiterms as $key => $hiterm) :
$field['choices'][ get_term_link( $hiterm ) ] = $hiterm->name;
endforeach;
return $field;
}