An inertial structure is elastically coupled through a first elastic structure to a supporting structure so as to move along a sensing axis as a function of a quantity to be detected. The inertial structure includes first and second inertial masses which are elastically coupled together by a second elastic structure to enable movement of the second inertial mass along the sensing axis. The first elastic structure has a lower elastic constant than the second elastic structure so that, in presence of the quantity to be detected, the inertial structure moves in a sensing direction until the first inertial mass stops against a stop structure and the second elastic mass can move further in the sensing direction. Once the quantity to be detected ends, the second inertial mass moves in a direction opposite to the sensing direction and detaches the first inertial mass from the stop structure.