Process for the modification of the surface charge and the abatement of particulate matter contained in flue gases emitted during combustion processes, which comprises the passage of said flue gases through a reactor (1), in which the flue gases are brought into intimate contact with a water-miscible liquid polyol or with a mixture of said polyol with water and preferably also through a further reactor (3), in which said flue gases are brought into contact with water; preferably the flue gases exiting the reactor (1) are passed through a demister (2) before being fed to the further reactor (3).