A manufacturing process for a semiconductor-on-insulator structure having reduced electrical losses and which includes a support substrate made of silicon, an oxide layer and a thin layer of semiconductor material, and a polycrystalline silicon layer interleaved between the support substrate and the oxide layer. The process includes a treatment capable of conferring high resistivity to the support substrate prior to formation of the polycrystalline silicon layer, and then conducting at least one long thermal stabilization on the structure at a temperature not exceeding 950° C. for at least 10 minutes.