In this work we present a simple reconfigurable reflectarray (RRA) unit cell general topology and implementation, which allows the independent control of the phase and polarization of the reflected electromagnetic wave. The 1-bit phase control (with 180 degrees step) and the polarization selection between two orthogonal linear polarizations is achieved by means of only two switches embedded in the RRA cell, hence very low complexity. The good performance of the cell under oblique incidence is also demonstrated.