The quantum efficiency of electroluminescence (EL) in porous silicon structures (PSL) is practically limited by the mechanical instability of higher porosity layers. This can be overcome by adding a thin implanted p+ surface region before the formation of PSL. The resulting structure consisted of different morphologies depending on the local doping level. When the implantation doping level and diffusion depth was increased, reduced photoluminescence (PL) from the otherwise strongly emitting buried PSL of 80% porosity was obtained. Spectroscopic ellipsometry provided detailed analysis of optical transmission of PSL prepared on a boron implanted substrate. Since the spectral transmission of PSL is morphology dependent, in this novel structure the excitation wavelength can be absorbed in the upper mesoporous p+ region, which is much more transparent for the visible emission spectrum. The width and peak position as well as integral intensity of EL spectra during anodic oxidation of the novel, workable structure were not affected by the doping level in the thin surface region.