Reactive power is an important parameter in electrical power systems since it affects the efficiency of the system because it is not useful energy. It decreases the power factor of the system and limits the ability of generators to deliver useful power. It is therefore necessary to understand and correctly measure the phenomenon of reactive energy in three-phase systems. In this paper, we analyze reactive power in linear and unbalanced three-phase systems using the Unified Theory of Electrical Power and the Institute of Electrical and Electronics Engineers Standard 1459-2010 (IEEE Std. 1459-2010) to obtain expressions for reactive power in balanced and unbalanced systems and noting that there are terms that exist only for unbalanced systems. Analysis of the measurements carried out led us to identify the existence of two components of reactive power—that due to reactive elements, and that caused by unbalances in the system. Knowing the causes that generate reactive power, it is possible to act more effectively on the problem and therefore achieve a more sustainable generation of electric power and a lower environmental impact.