This paper presents a way to balance the reactive power processed between series and parallel active filters that compose the Dual Unified Power Quality Conditioner (iUPQC) through the power angle control (PAC). The proposed new methodology divides equally the reactive power between the filters according of load demand. It will be presented a review of the iUPQC operation, the concept of power angle control, the mathematical deduction of the power angle control used for reactive power equalization, the analysis of power flow between iUPQC filters and simulations to validate the proposed control.