A method for creating a substrate of the semiconductor on insulator type includes steps of a) providing a donor substrate having a monocrystalline support substrate, a smoothing layer and a semiconductor layer, the smoothing layer forming an etch stop layer with respect to the material of the support substrate; a′) implantation of ion species through the semiconductor layer to form a fragilisation plane; b) creating an assembly by placing the donor substrate and a receiver substrate in contact; and c) transferring the semiconductor layer and at least a part of the smoothing layer by detachment along the fragilization plane. The semiconductor layer provided in a) is monocrystalline. The method may further include, before b), amorphization of at least a part of the semiconductor layer to form an amorphous layer; and during or after c), recrystallization in solid phase of the amorphous layer to form a transferred monocrystalline semiconductor layer.