The invention relates to a process for treating a structure of semiconductor-on-insulator type successively comprising a support substrate, a dielectric layer and a semiconductor layer having a thickness of less than or equal to 100 nm, the semiconductor layer being covered with a sacrificial oxide layer, comprising measuring, at a plurality of points distributed over the surface of the structure, the thickness of the sacrificial oxide layer and of the semiconductor layer, so as to produce a mapping of the thickness of the semiconductor layer and to determine, from the measurements, the average thickness of the semiconductor layer, selective etching of the sacrificial oxide layer so as to expose the semiconductor layer, and carrying out a chemical etching of the semiconductor layer, the application, temperature and/or duration conditions of which are adjusted as a function of the mapping and/or of the mean thickness of the semiconductor layer, so as to thin, at least locally, the semiconductor layer by a thickness identified as being an overthickness at the end of the measurement step.