diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index 42d526d7d08..f0372c241f6 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -2608,10 +2608,6 @@ class AccountMove(models.Model):
             # invoice_repartition_line => refund_repartition_line
             mapping = {}
 
-            # Do nothing if the move is not a credit note.
-            if move_vals['move_type'] not in ('out_refund', 'in_refund'):
-                return mapping
-
             for line_command in move_vals.get('line_ids', []):
                 line_vals = line_command[2]  # (0, 0, {...})
 
@@ -2631,7 +2627,18 @@ class AccountMove(models.Model):
 
         move_vals = self.with_context(include_business_fields=True).copy_data(default=default_values)[0]
 
-        tax_repartition_lines_mapping = compute_tax_repartition_lines_mapping(move_vals)
+        is_refund = False
+        if move_vals['move_type'] in ('out_refund', 'in_refund'):
+            is_refund = True
+        elif move_vals['move_type'] == 'entry':
+            base_lines = self.line_ids.filtered(lambda line: line.tax_ids)
+            tax_type = set(base_lines.tax_ids.mapped('type_tax_use'))
+            if tax_type == {'sale'} and sum(base_lines.mapped('debit')) == 0:
+                is_refund = True
+            elif tax_type == {'purchase'} and sum(base_lines.mapped('credit')) == 0:
+                is_refund = True
+
+        tax_repartition_lines_mapping = compute_tax_repartition_lines_mapping(move_vals) if is_refund else {}
 
         for line_command in move_vals.get('line_ids', []):
             line_vals = line_command[2]  # (0, 0, {...})
@@ -2650,7 +2657,7 @@ class AccountMove(models.Model):
                 'credit': balance < 0.0 and -balance or 0.0,
             })
 
-            if move_vals['move_type'] not in ('out_refund', 'in_refund'):
+            if not is_refund:
                 continue
 
             # ==== Map tax repartition lines ====
diff --git a/addons/account/tests/test_account_move_reconcile.py b/addons/account/tests/test_account_move_reconcile.py
index 6fa4e61568f..0c25ef6d9d2 100644
--- a/addons/account/tests/test_account_move_reconcile.py
+++ b/addons/account/tests/test_account_move_reconcile.py
@@ -1907,6 +1907,7 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
     def test_reconcile_cash_basis_revert(self):
         ''' Ensure the cash basis journal entry can be reverted. '''
         self.cash_basis_transfer_account.reconcile = True
+        self.cash_basis_tax_a_third_amount.cash_basis_transition_account_id = self.tax_account_1
 
         invoice_move = self.env['account.move'].create({
             'move_type': 'entry',