Hi,
1. You need first do the CreateOrUpdateEmpresa for the Empresa entity.
2. After this in the logic, you need to assign the returned Id from the CreateOrUpdateEmpresa to the record of the Cliente entity, and then do the CreateOrUpdateCliente action, as this last one is an extension of the first, and so it needs the ID of the first as its own ID.
3. Than you can execute the CreateOrUpdateContato, as you need the returned ID from the CreateOrUpdateEmpresa as source to the EmpresaId foreign key in the Contato record.
Hope this helps
Cheers