One of the most common strategies used in the Active Power Filters (APFs) control is the derived from the instantaneous reactive power theory. Since its publication, a lot of others formulations have been developed in order to achieve compensation objectives different of the proposed in the original one. Nevertheless, all those formulations present a common characteristic: none of them can be applied to n wire systems where n>4. This paper presents a new approach which can be applied to n wire systems. The control strategy proposed in this new formulation can obtain any compensation objective. Besides, the control derived from the other formulations can be obtained by means of this new one.