The aim of this paper is to propose a recommendation system that considers user's functionality levels regarding physical or psychological limitations. This paper describes a set of models and algorithms used under a tourism recommendation system based in users and points-of-interest (POI) profiles. Also, this proposal considers a different manner to classify POI including their accessibility levels, mapped with similar physical and psychological issues. In this study, based on the Design Science Research methodology, an architecture is proposed and a touristic recommendation system prototype where users are modelled with new types of information in addition to traditional approaches such as their levels of functionality regarding a set of physical and intellectual issues, is also presented. POIs are also modelled with the same information structure and maintain knowledge on their limitations against some health conditions.