The cells of the stacked type each comprise a MOS transistor formed in an active region of a substrate of semiconductor material and a capacitor formed above the active region; each MOS transistor has a first and a second conductive region and a control electrode and each capacitor has a first and a second plate separated by a dielectric region material, for example, ferroelectric one. The first conductive region of each MOS transistor is connected to the first plate of a respective capacitor, the second conductive region of each MOS transistor is connected to a respective bit line, the control electrode of each MOS transistor is connected to a respective word line, the second plate of each capacitor is connected to a respective plate line. The plate lines run perpendicular to the bit line and parallel to the word lines. At least two cells adjacent in a parallel direction to the bit lines share the same dielectric region material. In this way, the manufacturing process is not critical and the size of the cells is minimal.