A process for regasifying a fluid and producing electrical energy includes subjecting a working fluid to 1) high-pressure pumping, 2) heating in a recovery unit to obtain a heated flow, the heating step comprising a low-temperature heat recovery step 2a) and a high-temperature heat recovery step 2b), 3) further heating to obtain a further heated flow, 4) expanding in a turbine, with production of electrical energy, to obtain an expanded flow, 5) cooling in a recovery unit by heat exchange, in a step 5a) with the flow of step 2b) and in a step 5b) with the flow of step 2a) to obtain a cooled flow, 6) expanding with production of mechanical energy, and 7) condensing the flow of working fluid. After step 5), a portion of the flow of working fluid is not subjected to step 6) and is subjected to a recompressing step.