diff --git a/odoo/addons/test_testing_utilities/tests/test_methods.py b/odoo/addons/test_testing_utilities/tests/test_methods.py
index 005914391d1..49e19bce8ac 100644
--- a/odoo/addons/test_testing_utilities/tests/test_methods.py
+++ b/odoo/addons/test_testing_utilities/tests/test_methods.py
@@ -51,7 +51,7 @@ class TestBasic(common.TransactionCase):
         self.env.cr.execute("SHOW test_testing_utilities.a_flag")
         self.assertEqual(self.env.cr.fetchone(), ('',))
 
-    def test_assertRaises_error(self):
+    def test_assertRaises_error_at_setup(self):
         """Checks that an exception raised during the *setup* of assertRaises
         bubbles up correctly.
 
@@ -63,6 +63,19 @@ class TestBasic(common.TransactionCase):
             with self.assertRaises(CustomError):
                 raise NotImplementedError
 
+    def test_assertRaises_error_at_exit(self):
+        """Checks that a "correctly" executing assertRaises (where the expected
+        exception has been raised and caught) will properly rollback when the
+        error is raised by flush() while exiting the savepoint.
+        """
+        self.env.cr.execute("SET LOCAL test_testing_utilities.a_flag = ''")
+        with mock.patch.object(BaseCursor, 'flush', side_effect=[None, CustomError]):
+            with self.assertRaises(CustomError):
+                self.env.cr.execute("SET LOCAL test_testing_utilities.a_flag = 'yes'")
+
+        self.env.cr.execute("SHOW test_testing_utilities.a_flag")
+        self.assertEqual(self.env.cr.fetchone(), ('',))
+
     @mute_logger('odoo.sql_db')
     def test_assertRaises_clear_recovery(self):
         """Checks that the savepoint is correctly rolled back if an error occurs
diff --git a/odoo/sql_db.py b/odoo/sql_db.py
index ed7edcfa130..6f5c3a88367 100644
--- a/odoo/sql_db.py
+++ b/odoo/sql_db.py
@@ -96,6 +96,7 @@ class Savepoint:
         self._cr.execute(SQL('RELEASE SAVEPOINT {}').format(self._name))
         self.closed = True
 
+
 class _FlushingSavepoint(Savepoint):
     def __init__(self, cr):
         cr.flush()
@@ -106,9 +107,15 @@ class _FlushingSavepoint(Savepoint):
         super().rollback()
 
     def _close(self, rollback):
-        if not rollback:
-            self._cr.flush()
-        super()._close(rollback)
+        try:
+            if not rollback:
+                self._cr.flush()
+        except Exception:
+            rollback = True
+            raise
+        finally:
+            super()._close(rollback)
+
 
 class BaseCursor:
     """ Base class for cursors that manage pre/post commit hooks. """