Hemt transistor including field plate regions and manufacturing process thereof

An HEMT transistor includes a semiconductor body having a semiconductive heterostructure. A gate region, of conductive material, is arranged above and in contact with the semiconductor body. A first insulating layer extends over the semiconductor body, laterally to the conductive gate region. A second insulating layer extends over the first insulating layer and the gate region. A first field plate region, of conductive material, extends between the first and the second insulating layers, laterally spaced from the conductive gate region along a first direction. A second field plate region, of conductive material, extends over the second insulating layer, and the second field plate region overlies and is vertically aligned with the first field plate region.