A process for forming a dielectric isolation structure on a silicon substrate includes forming at least one trench in the substrate, performing a high-temperature treatment in an oxidizing environment to form a first liner layer of silicon dioxide on the walls and the bottom of the trench, and performing a silicon dioxide deposition treatment to form a second liner layer on the first liner layer. A silicon nitride deposition treatment is also performed to form a third liner layer on the second liner layer. The trench is filled with isolating material.