A z-axis micro-electro-mechanical detection structure, having a substrate defining a plane and a suspended mass carried by two anchorage elements. The suspended mass includes a translating mass, suspended over the substrate, mobile in a transverse direction to the plane and arranged between the anchorage elements and two tilting masses, each of which is supported by the anchorage elements through respective elastic anchorage elements so as to be able to rotate with respect to respective oscillation axes. The oscillation axes are parallel to each other to enable a translation movement of the translating mass. Fixed electrodes face at a distance the tilting masses or the translating mass so as to be able to detect displacement of the suspended mass as a result of external forces. Elastic supporting elements are arranged between the translating mass and the tilting masses to enable relative rotation between the translating mass and the tilting masses.