A method for controlling an internal combustion engine comprising a number of cylinders and wherein the air mass trapped in each cylinder is adjusted by means of a respective intake valve by means of an actuation device with variable opening law; the method includes determining the required total target torque to be delivered; determining a number of active cylinders and a number of inactive cylinders; determining the angle for controlling the intake valve of the number of active cylinders and of the number of inactive cylinders, respectively; and controlling the internal combustion engine as a function of the control angle of the intake valves of the number of active cylinders and of the number of inactive cylinders.