A galvanic optocoupler of the type monolithically integrated on a silicon substrate and having at least one luminous source and a photodetector interfaced by means of a galvanic insulation layer. The photodetector can be a phototransistor realized in the silicon substrate, and the galvanic insulation layer (40) is a passivation layer of this phototransistor. The luminous source, above the galvanic insulation layer includes an integrated LED having a first and second polysilicon layer with function of cathode and anode, respectively, these first and second layers enclosing at least one light emitter layer, in particular a silicon oxide layer enriched with silicon (SRO). An integration process of a galvanic optocoupler thus made, in particular in BCD3s technology is provided.