An internal combustion engine having two cylinders, which are arranged in “V” configuration and accommodate respective pistons, and a first balancing body, which is fixed to a crankshaft at a first piston so that the first order reciprocating inertial forces of the first piston lie on a first straight line forming a first inclination angle which is not zero with the first cylinder; the combination of an angle between the cylinders with the first inclination angle is such that the first straight line on which the first order reciprocating inertial forces generated by the first piston lies is parallel to a second straight line on which the first order reciprocating inertial forces generated by the reciprocating motion of a second piston lie.