We investigate low-temperature (<200 • C) plasma-enhanced chemical vapor deposition (PECVD) for the formation of p-n junctions. Compared to the standard diffusion or implantation processes, silicon growth at low temperature by PECVD ensures a lower thermal budget and a better control of the doping profile. We previously demonstrated the successful growth of boron-doped epitaxial silicon layers (p+ epi-Si) at 180 • C. In this paper, we study the activation of boron during annealing via dark conductivity measurements of p+ epi-Si layers grown on silicon-on-insulator (SOI) substrates. Secondary Ion Mass Spectroscopy (SIMS) profiles of the samples, carried out to analyze the elemental composition of the p+ epi-Si layers, showed a high concentration of impurities. Finally, we have characterized the p+ epi-Si layers by low-temperature photoluminescence (PL). Results revealed the presence of a broad defect band around 0.9 eV. In addition, we observed an evolution of the PL spectrum of the sample annealed at 200 • C, suggesting that additional defects might appear upon annealing.