A semiconductor integrated device, comprising: a package defining an internal space and having an acoustic-access opening in acoustic communication with an environment external to the package; a MEMS acoustic transducer, housed in the internal space and provided with an acoustic chamber facing the acoustic-access opening; and a filtering module, which is designed to inhibit passage of contaminating particles having dimensions larger than a filtering dimension and is set between the MEMS acoustic transducer and the acoustic-access opening. The filtering module defines at least one direct acoustic path between the acoustic-access opening and the acoustic chamber.