A MEMS detection structure (10) comprising a substrate (2) having a top surface (2a) with at least a first fixed-electrode arrangement (5a); a sensing mass (3) extending in a plane (xy) and suspended above the substrate (2) and above the first fixed-electrode arrangement (5a) at a separation distance; and connection elastic elements (8a, 8b) supporting the sensing mass (3) for being freely rotatable out of the plane (xy), modifying the separation distance as a function of a detected quantity along an axis (z) orthogonal to the plane (xy). The MEMS detection structure further comprises a coupling mass (12), suspended above the substrate (2) and connected to the sensing mass (3) via the connection elastic elements (8a, 8b) and an anchoring arrangement (14, 15), which anchors the coupling mass (12) to the substrate (2) with at least a first point of constraint (13), set at a distance from the rotation axis (A) and in a position corresponding to the first fixed-electrode arrangement (5a).