The ultimate bearing capacity is defined as the load applied to a soil through the distribution of a critical stress exerted on the support material, using a geotechnical connecting element called a foundation. According to Terzaghi, most foundations are designed under a concept known as general shear failure. Theoretically, there is an influence on the calculation, detected by the effect of the load eccentricity, transmitted by the column of the structure. This eccentricity can be caused by various aspects, especially superstructural ones that are transferred to the shallow foundation. The study consists of a numerical analysis, using a computational model based on the finite element method; and an evaluation by means of empirical equations that are used in the daily practice of engineering. The results show a certain similarity, where conservative values are revealed in the numerical models with respect to traditional theories.