Through observation and analysis of the local conditions of regions subjected to violent seismic excitations, one can conclude the great importance of the dynamic behavior of the soil mass on the response of structural systems founded in it. Although the importance of the soil behavior has long been recognized in the literature, systematic investigations on the influencing factors on the dynamic soil-structure interaction problems have received the due attention only recently.Given the modern developments in numerical methods as well as the now common availability of powerful microcomputers in design offices, it is now possible to study this problem following a rational and efficient manner.In the present work, an analysis of the dynamic behavior of steel tanks for fuel storage at the industrial plant of RECOPE (Petroleum Refinery of Costa Rica), frequently subjected to severe earthquakes, has been carried out using the finite element method.The main points investigated in this thesis are: the evaluation of dynamic amplifications due to local soil properties, the structural behavior of tanks under dynamic forces, the soil-structure interaction effects as well as a comparative study with the design procedures currently employed in Costa Rica.The technical knowledge about the dynamic behavior of RECOPE`s fuel tanks has been significantly improved by this research.