This work presents a numerical methodology for the analysis of buried pipes employed by the transport of oil and gas subject to dynamic loads. Emphasis is given to seismic loads. A finite element model based on a special class of beam element for the pipe representation is employed. Both geometric and material nonlinearities are considered in a total Lagrangean formulation. The equilibrium equations are formulated based on the virtual work principle considering the stress and deformation components of the beam-pipe element. The Reduced Modulus Direct Integration (RMDI) technique is employed by which the elasto-plastic material behavior is incorporated. This technique excludes from the analysis the local buckling effects of the pipe walls. The corresponding finite element matrices for this element are obtained. In this methodology the effects of the constant internal pressure as well as the soil-pipe interaction are included. The soil is modeled through two-dimensional elements with material behavior described through a linear equivalent model. Interface elements couple beam-pipe elements with soil elements and account for soil-pipe interaction. Finally silent boundary elements are incorporated to the model to reproduce the semi-infinite boundary conditions in the finite size model. Distributed loads are considered constant with respect to the global axis. Acceleration histories are applied to simulate seismic dynamic loads among which the acceleration histories of the earthquake which occurred in Pisco-Perú in 2007. A finite element computer code is developed according to the methodology presented. Some examples are studied with the objective to evaluate numerically the analysis results and to formulate some conclusions to the behavior of buried pipes subject to seismic loads.