A
wafer-level packaging, comprising: a first
semiconductor body integrating a MEMS structure; a second
semiconductor body, including a surface electrical-
contact region and an ASIC coupled to the MEMS structure and to said electrical-
contact region; a first
coating layer, made of resin, which englobes and protects the first body, the second body, and the electrical-
contact region; at least one first conductive through via, which extends through the first
coating layer in an area corresponding, and electrically coupled, to the first electrical-contact region; an electrical-
contact pad, which extends over the first
coating layer, electrically coupled to the first conductive through via; a third
semiconductor body, integrating an
electronic circuit, glued on the first coating layer; a second coating layer, made of resin, which englobes and protects the
third body; at least one second conductive through via, which extends completely through the second coating layer in an area corresponding, and electrically coupled, to the electrical-
contact pad; and a further electrical-
contact pad electrically coupled to the second conductive through via.