To manufacture a layer of semiconductor material, a first wafer of semiconductor material is subjected to implantation to form a defect layer at a distance from a first face; the first wafer is bonded to a second wafer, by putting an insulating layer present on the second wafer in contact with the first face of the first wafer. Then, hydrogen atoms are introduced into the first wafer through a second face at an energy such as to avoid defects to be generated in the first wafer and at a temperature lower than 600° C. Thereby, the first wafer splits into a usable layer, bonded to the second wafer, and a remaining layer disposed between the defect layer and the second face of the first wafer. Prior to bonding, the first wafer is subjected to processing steps for obtaining integrated components.