This paper presents a new methodology to design multivariable Smith predictor for nxn processes with multiple time delays based on the centralised inverted decoupling structure. The controller elements are calculated in order to achieve good reference tracking and decoupling response. Independent of the system size, very simple general expressions for the controller elements are obtained. The realisability conditions are provided and the particular case of processes with all of its elements as first-order plus time delay systems is discussed in more detail. A diagonal filter is added to the proposed control structure in order to improve the disturbance rejection without modifying the nominal set-point response and to obtain a stable output prediction in unstable plants. The effectiveness of the method is illustrated through different simulation examples in comparison with other works.