It relates to a multi-walled water-in-oil-in-water nanoencapsulate and to a hybrid water-in-oil-in-water polyurethane/polyurea liposome comprising internal water droplets which are dispersed within larger oil droplets which are themselves dispersed in an external aqueous continuous phase or which form part of structures resembling liposomes; the polymeric walls are obtainable in a water-in-oil and in an oil-in-water emulsification process by phase inversion, respectively. It also relates to its preparation process, and compositions comprising them.