Electronic chip comprising at least: - an electronic circuit arranged at a front face of a substrate; - a first protective layer arranged on a rear face of the substrate; - a resistive element arranged on the first protective layer and facing at least one part of the electronic circuit, mechanically supported by the first protective layer and connected electrically and/or in an inductive manner to the electronic circuit such that a modification of the value of the electrical resistance of the resistive element can be detected by the electronic circuit; - a second protective layer covering at least the resistive element and the first protection layer and such that the lateral walls of the first and second protective layers can be accessed to be etched during a chemical etching; and in which: - the first protective layer comprises at least one dielectric material having a resistance to chemical etching by at least one chemical etching agent less than or equal to that of a dielectric material of the second protective layer, - the dielectric materials of the first and second protective layers (120, 126) are polymers, - the chemical etching agent corresponds to a solution comprising KOH and/or TMAH and/or hydrofluoric acid and/or nitric acid, - the resistive element comprises at least one conducting track having at least one serpentine pattern, and - the resistance to chemical etching by said at least one chemical etching agent and the thickness of each of the first and second protective layers (120, 126) are such that the first protection layer is eliminated by etching before the second protective layer. - an electronic circuit arranged at a front face of a substrate; - a first protective layer arranged on a rear face of the substrate; - a resistive element arranged on the first protective layer and facing at least one part of the electronic circuit, mechanically supported by the first protective layer and connected electrically and/or in an inductive manner to the electronic circuit such that a modification of the value of the electrical resistance of the resistive element can be detected by the electronic circuit; - a second protective layer covering at least the resistive element and the first protection layer and such that the lateral walls of the first and second protective layers can be accessed to be etched during a chemical etching; - the first protective layer comprises at least one dielectric material having a resistance to chemical etching by at least one chemical etching agent less than or equal to that of a dielectric material of the second protective layer, - the dielectric materials of the first and second protective layers (120, 126) are polymers, - the chemical etching agent corresponds to a solution comprising KOH and/or TMAH and/or hydrofluoric acid and/or nitric acid, - the resistive element comprises at least one conducting track having at least one serpentine pattern, and - the resistance to chemical etching by said at least one chemical etching agent and the thickness of each of the first and second protective layers (120, 126) are such that the first protection layer is eliminated by etching before the second protective layer.