a vertical conduction integrated electronic device including : a semiconductor body ; a trench that extends through part of the semiconductor body and delimits a portion of the semiconductor body , which forms a first conduction region having a first type of conductivity and a body region having a second type of conductivity , which overlies the first conduction region ; a gate region of conductive material , which extends within the trench ; an insulation region of dielectric material , which extends within the trench and is arranged between the gate region and the body region ; and a second conduction region , which overlies the body region . the second conduction region is formed by a conductor .