Pharmaceutical or dietary composition containing, as active ingredients, at least one short-chain fatty acid or salt, ester and/or amide thereof, in combination with a complex sugar and/or dietary fibre. The complex sugar and/or dietary fibre is selected from inulin, pectin, dextrin, maltodextrin or derivatives thereof and with one or more pharmacologically acceptable excipients. The composition has (a) a matrix consisting of lipophilic compounds with a melting point lower than 90° C. and optionally amphiphilic compounds in which the active ingredient are at least partially incorporated, (b) an amphiphilic matrix; and (c) an outer hydrophilic matrix in which the lipophilic matrix and the amphiphilic matrix are dispersed.