diff --git a/addons/account/models/account_invoice.py b/addons/account/models/account_invoice.py
index 14075ff0c0d..1d4eaa76d59 100644
--- a/addons/account/models/account_invoice.py
+++ b/addons/account/models/account_invoice.py
@@ -1849,7 +1849,10 @@ class AccountInvoiceLine(models.Model):
             return
         if not self.product_id:
             fpos = self.invoice_id.fiscal_position_id
-            default_tax = self.invoice_id.type in ('out_invoice', 'out_refund') and self.invoice_id.company_id.account_sale_tax_id or self.invoice_id.company_id.account_purchase_tax_id
+            if self.invoice_id.type in ('out_invoice', 'out_refund'):
+                default_tax = self.invoice_id.company_id.account_sale_tax_id
+            else:
+                default_tax = self.invoice_id.company_id.account_purchase_tax_id
             self.invoice_line_tax_ids = fpos.map_tax(self.account_id.tax_ids or default_tax, partner=self.partner_id).ids
         elif not self.price_unit:
             self._set_taxes()