In order to obtain a broader understanding of the user, some researchers in the community of user modeling envision the need to share information of user models between applications. But gathering distributed user information from heterogeneous sources to obtain user models interoperability implies handling syntactic and semantic heterogeneity. It is also important to provide means for a ubiquitous user model to evolve over time. We present U2MIO a dynamic ontology with flexible structure for user modeling interoperability based in SKOS ontology. The U2MIO provides mediation based user modeling for sharing and reusing information from heterogeneous user models. A two-tier matching strategy is proposed for the process of concept alignment that permits the interoperability between profile suppliers and consumers.