The systematic and programmed control and evaluation of the external and internal load of high-performance athletes during training sessions and high-level competitions allows the coaching staff to know a great amount of information to evaluate the physical condition of the players and the tactical positioning as well as to identify optimal performance. Therefore, this study aimed to analyse the external and internal load of wheelchair basketball players during training and competition matches considering the functional classification of the players. WIMU PROTM inertial devices were used to collect the data. As independent variables, the sporting context and the functional classification were selected, and as dependent variables, the variables related to the external and internal load were established. The results reported significant differences between the contexts, with higher values in the competition than in the training sessions considering the internal and external load. Taking into account the functional classification, it is shown that the player with a higher functional classification obtained more differences and higher values. Understanding the external and internal load of the players during training and competitions is very important to personalise the training load according to the demands of the competition. It allows development of a progressive and modular training programme of loads to obtain the best performance. Consequently, injury risk of players due to overload will also be reduced.