MEMS device having a support region elastically carrying a suspended mass through first elastic elements. A tuned dynamic absorber is elastically coupled to the suspended mass and configured to dampen quadrature forces acting on the suspended mass at the natural oscillation frequency of the dynamic absorber. The tuned dynamic absorber is formed by a damping mass coupled to the suspended mass through second elastic elements. In an embodiment, the suspended mass and the damping mass are formed in a same structural layer, for example of semiconductor material, and the damping mass is surrounded by the suspended mass.