Earthquake action on underground subway stations is one more aspect that engineers shall consider when facing its design. In current international earthquakeresistant design codes several distinct simplified techniques coexist in order to analyze the effects that seismic action bears on buried structures. In the case of rectangular structures for underground subway stations, built by the cut-and-cover method, each of these methodologies may provide uneven results, in terms of internal forces like bending moments and shearing forces. This lack of consistency across codes in the analysis criteria results into structures with different safety margins against earthquakes, depending on the particular analysis method selected.In this Ph.D. dissertation a critical analysis of current international design codes and relevant technical literature is addressed, and a simplified method is proposed for the analysis of strains and internal forces in rectangular underground structures subjected to the earthquake action. The proposed method unifies the current two more relevant tendencies, corresponding to the Wang method (Wang 1993) covered by the US design