The invention relates to a process for manufacturing a semiconductor structure comprising a functionalized layer on a support substrate, comprising the following steps: (a) implanting ionic species in a source substrate comprising the said functionalized layer and a sacrificial buffer layer located under the functionalized layer relative to the direction of implantation, to a depth delimiting the thickness of an upper part of the source substrate comprising the functionalized layer and at least part of the buffer layer; (b) bonding the source substrate to the support substrate; (c) fracturing the source substrate and transferring the upper part of the source substrate to the support substrate; (d) removing the buffer layer by selective etching with respect to the functionalized layer.