The present invention finds application in the field of sport and leisure accessories, and particularly relates to a seat structure having controlled and customizable elasticity, particularly for vehicles. The structure, which is designed to be connected to a movable or stationary frame, includes a support element having a bottom surface and a top surface, which is designed to support at least partly a user, a connection member to be associated to the support element for anchorage thereof to the movable or stationary frame, and at least one shock absorbing element, which is designed to absorb shocks and vibrations transmitted from the frame to the support element. The shock absorbing element includes an elastic member, which has a first elasticity modulus, and which is provided between the bottom surface of the support element and the connection member. Moreover, the elastic member has at least one seat for a corresponding insert, which has a second elasticity modulus, and which may be added by a user to control and selectively adjust the overall elasticity of the shock absorbing element.