A MEMS device is formed by a body of semiconductor material which defines a support structure. A pass-through cavity in the body is surrounded by the support structure. A movable structure is suspended in the pass-through cavity. An elastic structure extends in the pass-through cavity between the support structure and the movable structure. The elastic structure has a first and second portions and is subject, in use, to mechanical stress. The MEMS device is further formed by a metal region, which extends on the first portion of the elastic structure, and by a buried cavity in the elastic structure. The buried cavity extends between the first and the second portions of the elastic structure.