A process for manufacturing a suspended structure of semiconductor material envisages the steps of: providing a monolithic body of semiconductor material having a front face; forming a buried cavity within the monolithic body, extending at a distance from the front face and delimiting, with the front face, a surface region of the monolithic body, said surface region having a first thickness; carrying out a thickening thermal treatment such as to cause a migration of semiconductor material of the monolithic body towards the surface region and thus form a suspended structure above the buried cavity, the suspended structure having a second thickness greater than the first thickness. The thickening thermal treatment is an annealing treatment.