A process for the fabrication of an inertial sensor with failure threshold includes the step of forming, on top of a substrate of a semiconductor wafer, a sample element embedded in a sacrificial region, the sample element configured to break under a preselected strain. The process further includes forming, on top of the sacrificial region, a body connected to the sample element and etching the sacrificial region so as to free the body and the sample element. The process may also include forming, on the substrate, additional sample elements connected to the body.