diff --git a/odoo/addons/base/models/ir_ui_view.py b/odoo/addons/base/models/ir_ui_view.py
index 4f62326680c..d9ea78d7945 100644
--- a/odoo/addons/base/models/ir_ui_view.py
+++ b/odoo/addons/base/models/ir_ui_view.py
@@ -92,7 +92,7 @@ def transfer_node_to_modifiers(node, modifiers):
         else:
             modifiers['invisible'] = [('state', 'not in', states)]
 
-    context_dependent_modifiers = []
+    context_dependent_modifiers = {}
     for attr in ('invisible', 'readonly', 'required'):
         value_str = node.attrib.pop(attr, None)
         if value_str:
@@ -112,8 +112,8 @@ def transfer_node_to_modifiers(node, modifiers):
                 # if str2bool fails, it means it's something else than 1/True/0/False,
                 # meaning most-likely `context.get('...')`,
                 # which should be evaluated after retrieving the view arch from the cache
-                value = value_str
-                context_dependent_modifiers.append(attr)
+                context_dependent_modifiers[attr] = value_str
+                continue
 
             if value or (attr not in modifiers or not isinstance(modifiers[attr], list)):
                 # Don't set the attribute to False if a dynamic value was
@@ -121,7 +121,7 @@ def transfer_node_to_modifiers(node, modifiers):
                 modifiers[attr] = value
 
     if context_dependent_modifiers:
-        node.set('context-dependent-modifiers', ','.join(context_dependent_modifiers))
+        node.set('context-dependent-modifiers', json.dumps(context_dependent_modifiers))
 
 
 def simplify_modifiers(modifiers):
@@ -1093,9 +1093,11 @@ actual arch.
             context-dependent-modifiers="invisible"/>
         """
         for node in tree.xpath('//*[@context-dependent-modifiers]'):
-            modifiers = json.loads(node.attrib.pop('modifiers'))
-            for attr in node.attrib.pop('context-dependent-modifiers').split(','):
-                modifiers[attr] = bool(safe_eval.safe_eval(modifiers[attr], {'context': self._context}))
+            modifiers = json.loads(node.attrib.pop('modifiers', '{}'))
+            for attr, value in json.loads(node.attrib.pop('context-dependent-modifiers')).items():
+                value = bool(safe_eval.safe_eval(value, {'context': self._context}))
+                if value or (attr not in modifiers or not isinstance(modifiers[attr], list)):
+                    modifiers[attr] = value
             transfer_modifiers_to_node(modifiers, node)
         return tree
 
diff --git a/odoo/addons/base/tests/test_views.py b/odoo/addons/base/tests/test_views.py
index 8574b3e4b18..e3f6a62a23a 100644
--- a/odoo/addons/base/tests/test_views.py
+++ b/odoo/addons/base/tests/test_views.py
@@ -2213,6 +2213,22 @@ class TestViews(ViewCase):
             self.assertEqual(modifiers.get('readonly'), expected.get('readonly'))
             self.assertEqual(modifiers.get('required'), expected.get('required'))
 
+    def test_modifier_attribute_priority(self):
+        view = self.assertValid("""
+            <form string="View">
+                <field name="type" invisible="1"/>
+                <field name="name" invisible="context.get('foo')" attrs="{'invisible': [('type', '=', 'tree')]}"/>
+            </form>
+        """)
+        for context, expected in [
+            ({}, [['type', '=', 'tree']]),
+            ({'foo': True}, True)
+        ]:
+            arch = self.View.with_context(**context).get_view(view.id)['arch']
+            field_node = etree.fromstring(arch).xpath('//field[@name="name"]')[0]
+            modifiers = json.loads(field_node.get('modifiers') or '{}')
+            self.assertEqual(modifiers.get('invisible'), expected)
+
     @mute_logger('odoo.addons.base.models.ir_ui_view')
     def test_domain_in_filter(self):
         arch = """