This paper deals with a discretization of multivariable fully actuated linear systems controlled with an Internal Model Control (IMC). The proposed IMC is based on a specific inversion method and it presents an extension to the case of Multi-Input-Multi-Output (MIMO) discrete-time systems. The case of fully actuated linear system is considered and it approved the effectiveness of the proposed approach to ensure stability and to reject disturbances. Finally, a simulation results are presented to show the accuracy, the robustness and the rejection disturbances capability of the proposed approach.