The invention relates to a substrate which may be used for as a substrate for the epitaxial growth of layers made from gallium nitride and comprising a support material (11, 21) coated on at least one side by at least one series of layers having at least one layer made from zinc oxide (13, 24). The substrate is coated with a semiconductor structure of the Nl-N or N-Vl type and characterised in that between the support material (11, 21 ) and said at least one layer made from zinc oxide (13, 24) at least one intermediate layer (12, 23) is provided which comprises oxides of at least two elements selected from tin (Sn), zinc (Zn), indium (In), gallium (Ga), or antimony (Sb).