A process for producing a micromechanical structure comprising a substrate (8; 802) and a stack (4; 804) of at least one first and one second active layer (4.1, 4.2; 807.1, 807.2) arranged on the substrate, a mobile part (8; 808) formed in the stack and a fixed part (10; 810) relative to the substrate formed in the stack, the mobile part comprising portions of said at least first and second layers of said stack and the fixed part comprising portions of said at least first and second layers of said stack, the fixed part and the mobile part comprising a first surface (18.1, 20.1: 812.2, 814.1) and a second surface (18.2, 20.2; 812.1, 814.2) facing each other substantially parallel to a medium plane of the structure, said first surface (18.1, 20.1; 812.2, 814.1) being formed in the first layer (4.1; 807.1) of the stack and said second surface (18.2, 20.2; 812.1, 814.2) being formed in the second layer (4.2; 807.2) of the stack, said first and second layer (18.1, 18.2, 20.1, 20.2; 812.1, 812.2, 814.1, 814.2) facing each other being configured to form stops or electrodes, in which said stops are formed by the first surface (20.1; 812.2) of the fixed part (10; 810) and the second surface (20.2; 814.2) of the mobile part (8; 808), and/or by the second surface (18.2; 812.1) of the fixed part (10; 810) and the first surface (18.1; 814.1) of the mobile part (8; 808),or in which said electrode are formed by the first surface (20.1; 812.2) of the fixed part (10; 810) and the second surface (20.2; 814.2) of the mobile part (8; 808), and/or but the second surface (18.2; 812.1) of the fixed part (10; 810) and the first surface (18.1; 814.1) of the mobile part (8; 808), said process comprising: from a stack of at least one first sacrificial layer and of the first active layer: a)structuring the first active layer so as to reveal the first sacrificial layer in at least two zones, b) forming a second sacrificial layer on the first active layer, the second sacrificial layer covering said zones revealing the first sacrificial layer and passing through the first active layer and being in contact with said first sacrificial layer in said zones, c) structuring said second sacrificial layer so as to obtain portions of a second sacrificial layer on the first active layer at the level of said zones where the second sacrificial layer passes through the first active layer, d)forming a second active layer on the portions of the second structured sacrificial layer and on the first active layer with which it is directly in contact, the material of the second sacrificial layer able to be etched selectively relative to those of the first and second active layers. e)structuring first and second active layers (606, 610) to attain the portions of the second structured sacrificial layer and the first sacrificial layer, f)eliminating the portions of the second structured sacrificial layer between the faces facing each other of the first and second active layers, g)at least partially eliminating the first sacrificial layer releasing the mobile part. a)structuring the first active layer so as to reveal the first sacrificial layer in at least two zones, b) forming a second sacrificial layer on the first active layer, the second sacrificial layer covering said zones revealing the first sacrificial layer and passing through the first active layer and being in contact with said first sacrificial layer in said zones, c) structuring said second sacrificial layer so as to obtain portions of a second sacrificial layer on the first active layer at the level of said zones where the second sacrificial layer passes through the first active layer, d)forming a second active layer on the portions of the second structured sacrificial layer and on the first active layer with which it is directly in contact, the material of the second sacrificial layer able to be etched selectively relative to those of the first and second active layers. e)structuring first and second active layers (606, 610) to attain the portions of the second structured sacrificial layer and the first sacrificial layer, f)eliminating the portions of the second structured sacrificial layer between the faces facing each other of the first and second active layers, g)at least partially eliminating the first sacrificial layer releasing the mobile part.