This paper presents research on the deposition of an indium tin oxide (ITO) layer which may act as a recombination layer in a silicon/perovskite tandem solar cell. ITO was deposited by magnetron sputtering on a highly porous surface of silicon etched by the metal-assisted etching method (MAE) for texturing as nano and microwires. The homogeneity of the ITO layer and the degree of coverage of the silicon wires were assessed using electron microscopy imaging techniques. The quality of the deposited layer was specified, and problems related to both the presence of a porous substrate and the deposition method were determined. The presence of a characteristic structure of the deposited ITO layer resembling a "match" in shape was demonstrated. Due to the specificity of the porous layer of silicon wires, the ITO layer should not exceed 80 nm. Additionally, to avoid differences in ITO thickness at the top and base of the silicon wire, the layer should be no thicker than 40 nm for the given deposition parameters.