The present invention relates to a system of magnetic-luminescent particles having a size of less than 3 microns, having a specific shape no larger than 500 nm, which includes a nanostructured porous silicon matrix, the pores of said matrix including nanoparticles of magnetic material and silicon nanocrystals, as well as to a method for preparing said system. Said particles can be functionalised with groups or molecules that enable the coupling of biomolecules on the surface thereof, making said particles particularly useful for biomedical uses.