The present disclosure is directed to a MEMS resonant structure, provided with a substrate of semiconductor material; a mobile mass suspended above the substrate and anchored to the substrate by constraint elements to be free to oscillate at a resonance frequency; and a fixed-electrode structure capacitively coupled to the mobile mass to form a capacitor with a capacitance that varies as a function of the oscillation of the mobile mass; the fixed-electrode structure arranged on a top surface of the substrate, and the constraint elements being configured in such a way that the mobile mass oscillates, in use, in a vertical direction, transverse to the top surface of the substrate, keeping substantially parallel to the top surface.