A microelectromechanical device having a first substrate (330) of semiconductor material and a second substrate (340) of semiconductor material having a bonding recess (331) delimited by projecting portions (334), monolithic therewith. The bonding recess forms a closed cavity (324) with the first substrate. A bonding structure (336) is arranged within the closed cavity and is bonded to the first and second substrates. A microelectromechanical structure (345) is formed in a substrate chosen between the first and second substrates. The device is manufactured by forming the bonding recess in a first wafer; depositing a bonding mass in the bonding recess, the bonding mass having a greater depth than the bonding recess; and bonding the two wafers.