On a substrate of semiconductor material, a sacrificial region is formed and an epitaxial layer is grown; a stress release trench is formed, surrounding an area of the epitaxial layer, where an integrated electromechanical microstructure is to be formed; the wafer is then heat treated, to release residual stress. Subsequently, the stress release trench is filled with a sealing region of dielectric material, and integrated components are formed. Finally, inside the area surrounded by the sealing region, a microstructure definition trench is formed, and the sacrificial region is removed, thus obtaining an integrated microstructure with zero residual stress.