A new theoretical approach has been developed in order to describe various Laplacian transfer phenomena towards irregular interfaces: stationary diffusion through semi-permeable membranes, electric transport towards non blocking electrodes (in an electrolyte), heterogeneous catalysis on porous surfaces. The influence of an irregular geometry, crucial for these phenomena, can be fully taken into account using a mathematical operator called Dirichlet-to-Neumann operator. Its spectral properties, completely determining the linear response of the system in question, has been studied numerically and experimentally for different prefractal boundaries.