A numerical model for masonry is proposed by following an internal variable approach originally developed in the field of elastic-plastic analysis. The general features of the theoretical framework are discussed by focussing on finite element models applicable to incremental elastic-plastic problems. An extremum property is derived and its implications in terms of convergence for convenient algorithms are briefly discussed, by including the case of softening materials and damage effects. Next, a numerical model is presented, which is suitable for masonry, can be developed according to the same internal variable formulation and enjoys similar properties. Some numerical results are presented and compared with the response of a masonry shear wall subjected to pseudodynamic tests.