A structure for a semiconductor resistive element, applicable in particular to power components, having a high concentration substrate of the n type, a first epitaxial layer of the n type, a region of the p type arranged on said first epitaxial layer so to form the resistive element proper, a second epitaxial layer of n type grown on said first epitaxial layer to make the region of the p type a buried region, and an additional layer of the n type with a higher concentration with respect to the second epitaxial level, positioned on the embedded region. Low resistivity regions of the p type adapted to make low resistivity deep contacts for the resistor are provided. The buried region can be made either with a development that is substantially uniform in its main direction of extension or so to present, at on part of its length, a structure of adjacent subregions in marginal continuity. In this way, either a resistive element presenting a substantially linear performance in all ranges of applied voltage or a resistive element presenting a marked increase of the resistance value as the applied voltage increases can be made. This all with the additional possibility of selectively varying the resistance value demonstrated before the increase.