HIV / AIDS is a high-cost pathology involving at least 95% adherence to antiretroviral therapy to ensure viral control and improve the quality of life of patients (Hernández et al. 2013; Peñarrieta et al. 2009; Remor, 2002; Tafur, Ortiz, Alfaro, García & Faus, 2008). This theoretical study aimed to review the state of the art on adherence to antiretroviral treatment in HIV patients and the implementation of Acceptance and Commitment Therapy (ACT) to improve it. Sixty studies were consulted in different databases that address adherence to antiretroviral treatment, factors that influence, interventions to promote it and approaches given from ACT to address the problem of adherence, stigma and other problems with group and individual intervention. We conclude that research using ACT to promote adherence to antiretroviral therapy is scarce and more studies are needed.