The MEMS device (1) is formed by a body (5) of semiconductor material, which defines a support structure (10); by a pass-through cavity (15) in the body, which is surrounded by the support structure; by a movable structure (20) suspended in the pass-through cavity; by an elastic structure (25), which extends in the pass-through cavity between the support structure (10) and the movable structure (20). The elastic structure has a first portion (25A) and a second portion (25B) and is subject, in use, to mechanical stress. The MEMS device is further formed by a metal region (45), which extends on the first portion (25A) of the elastic structure (25), and by a buried cavity (30) in the elastic structure, wherein the buried cavity extends between the first and the second portions of the elastic structure.