An electronic component including a number of insulated-gate field effect transistors, said transistors belonging to at least two distinct subsets by virtue of their threshold voltage, wherein each transistor includes a gate that has two electrodes, namely a first electrode embedded inside the substrate where the channel of the transistor is defined and a second upper electrode located above the substrate facing buried electrode relative to channel and separated from said channel by a layer of dielectric material and wherein the embedded electrodes of all the transistors are formed by an identical material, the upper electrodes having a layer that is in contact with the dielectric material which is formed by materials that differ from one subset of transistors to another.