A non-volatile memory element includes a transistor for selecting the element and a capacitor for recording a binary value by electrical breakdown of an insulating layer (13) of the capacitor. A structure of the memory element is modified in order to allow a higher degree of integration of the element within an electronic circuit of the MOS type. In addition, the memory element is made more robust with respect to a high electrical voltage (VDD) used for recording the binary value. The transistor includes a drain in the substrate with electric field drift in a longitudinal direction extending towards the capacitor. The electric field drift region for the drain includes a first extension underneath the gate of the transistor opposite the source and a second extension underneath the insulating layer of the capacitor. Doping of the substrate for the electric field drift region is limited to a region substantially corresponding to a distance between the gate and an electrode of the capacitor.