— This paper deals with the tracking problem for constrained linear systems using a model predictive control (MPC) law. As it is well known, MPC provides a control law suitable for regulating a constrained linear system to a given target steady state. Asymptotic stability and constraint fulfilment for any finite prediction horizon is typically ensured by means of a suitable choice of the terminal cost and constraint. However, when the target operating point changes, the feasibility of the controller may be lost and the controller fails to track the reference. Recently, a novel MPC formulation has been proposed to solve this problem, ensuring feasibility and asymptotic convergence to any admissible steady state. On the other hand, this control law can not ensure the local optimality of the proposed controller, which is a desirable property of predictive controllers. In this paper, this controller is extended considering a generalized offset cost function. Sufficient conditions on t...