No idea what is Matriz, but yes, you can have two or more IPsec policies using the same peer provided that these policies do not overlap.
So at “Mikrotik” side, one policy would say src-address=192.168.40.0/24 and dst-address=192.168.0.24, the other one would say src-address=192.168.40.0/24 and dst-address=172.16.10.0/24 and both would use sa-src-address=69.x.x.x and sa-dst-address=177.x.x.x. At “Matriz” side, src and dst would be swapped.