In this paper, a scheme for reactive power compen- sation and neutral current elimination based on model predictive control strategy is proposed. In this context, a H-bridge four-wire two-level active power filter is presented. The main feature of the proposed method focuses on the compensation of reactive power and neutral current elimination for unbalanced load in order to improve the power factor. This approach predicts the future behavior of the control actions considering all possible switching states. The proposed method selects the optimal switching vector by using an optimization process considering a defined cost function. The effectiveness of the proposed control approach is evaluated through simulations.CONACYT – Consejo Nacional de Ciencia y Tecnologí