A microelectromechanical device includes: a support body (8, 10-13); at least one movable mass (15) of semiconductor material, elastically constrained to the support body (8, 10-13) so as to be able to oscillate; fixed detection electrodes (22, 23) rigidly connected to the support body (8, 10-13) and capacitively coupled to the at least one movable mass (15); and at least one test structure (17) of semiconductor material, rigidly connected to the support body (8, 10-13) and distinct from the fixed detection electrodes (22, 23). The test structure (17) is capacitively coupled to the at least one movable mass (15) and is configured to apply electrostatic forces (FX, FY, FZ) to the at least one movable mass (15) in response to a voltage between the test structure (17) and the at least one movable mass (15).