[en] This work applied of the expansion of the variables in hierarchical functions for the solution of the Navier-Stokes equations for incompressible fluids in two dimensions in laminar flow. This work is based on the finite element method. The used expansion functions are based on Legendre polynomials, adjusted in the rectangular elements in a such a way that corner, side and area functions are defined. The order of the expansion functions associated with the sides and with the area of the elements can be adjusted to the necessary or desire degree. This method is denominated by Hierarchical Expansion Method. In order to validate the proposed numeric method three well-known problems of the literature are analyze. The results show the method capacity in supplying precise results. (author)