diff --git a/addons/mrp_subcontracting/models/stock_move.py b/addons/mrp_subcontracting/models/stock_move.py
index b1157baea26..87f2b3ef3d6 100644
--- a/addons/mrp_subcontracting/models/stock_move.py
+++ b/addons/mrp_subcontracting/models/stock_move.py
@@ -276,19 +276,9 @@ class StockMove(models.Model):
 
     def _prepare_move_split_vals(self, qty):
         vals = super(StockMove, self)._prepare_move_split_vals(qty)
-        if self.is_subcontract:
-            vals['move_orig_ids'] = [] if not self.move_orig_ids else [(4, self.move_orig_ids[-1].id)]
         vals['location_id'] = self.location_id.id
         return vals
 
-    def _split(self, qty, restrict_partner_id=False):
-        self.ensure_one()
-        new_move_vals = super()._split(qty=qty, restrict_partner_id=restrict_partner_id)
-        # Update the origin moves to remove the split one
-        if self.move_orig_ids and self.is_subcontract:
-            self.move_orig_ids = (self.move_orig_ids - self.move_orig_ids[-1]).ids
-        return new_move_vals
-
     def _should_bypass_reservation(self, forced_location=False):
         """ If the move is subcontracted then ignore the reservation. """
         should_bypass_reservation = super()._should_bypass_reservation(forced_location=forced_location)
diff --git a/addons/mrp_subcontracting/tests/test_subcontracting.py b/addons/mrp_subcontracting/tests/test_subcontracting.py
index 1048d902197..458e7eaf54a 100644
--- a/addons/mrp_subcontracting/tests/test_subcontracting.py
+++ b/addons/mrp_subcontracting/tests/test_subcontracting.py
@@ -709,6 +709,66 @@ class TestSubcontractingFlows(TestMrpSubcontractingCommon):
 
         self.assertEqual(self.env['mrp.production'].search_count([('bom_id', '=', bom.id)]), 3)
 
+    def test_several_backorders_2(self):
+        # This test ensure that the backorders finished moves are correctly made (Production -> Subcontracting -> Stock)
+        # When the receipt is done, the Subcontracting location should have 0 quantity of the finished product.
+        # In more detail, this test checks that everything is done correctly
+        # when the quantity of the backorder is set on the stock.move.line instead of the stock.move,
+        # it can for example happens if the finished product is tracked by Serial Number.
+
+        def process_picking_with_backorder(picking, qty):
+            # Process the picking by putting the given quantity on the stock.move.line
+            picking.move_line_ids.ensure_one().qty_done = qty
+            action = picking.button_validate()
+            if isinstance(action, dict):
+                wizard = Form(self.env[action['res_model']].with_context(action['context'])).save()
+                wizard.process()
+            return picking.backorder_ids
+
+        def check_quants(product, stock_qty, sub_qty, prod_qty):
+            # Check the quantities of the Stock, Subcontracting and Production locations for the given product
+            subcontracting_location = self.env.company.subcontracting_location_id
+            production_location = product.property_stock_production
+            stock_location = self.env.ref('stock.stock_location_stock')
+
+            self.assertEqual(sub_qty, self.env['stock.quant']._gather(product, subcontracting_location).quantity)
+            self.assertEqual(stock_qty, self.env['stock.quant']._gather(product, stock_location).quantity)
+            self.assertEqual(prod_qty, self.env['stock.quant']._gather(product, production_location).quantity)
+
+        in_pck_type = self.env.ref('stock.picking_type_in')
+        in_pck_type.write({'show_operations': True, 'show_reserved': True})
+
+        finished = self.env['product.product'].create({'name': 'Finished Product', 'type': 'product'})
+        component = self.env['product.product'].create([{'name': 'Component', 'type': 'product'}])
+        self.env['mrp.bom'].create({
+            'product_tmpl_id': finished.product_tmpl_id.id,
+            'product_qty': 1.0,
+            'type': 'subcontract',
+            'subcontractor_ids': [(4, self.subcontractor_partner1.id)],
+            'bom_line_ids': [(0, 0, {'product_id': component.id, 'product_qty': 1.0})],
+        })
+
+        picking_form = Form(self.env['stock.picking'])
+        picking_form.picking_type_id = in_pck_type
+        picking_form.partner_id = self.subcontractor_partner1
+        with picking_form.move_ids_without_package.new() as move:
+            move.product_id = finished
+            move.product_uom_qty = 6
+        picking = picking_form.save()
+        picking.action_confirm()
+
+        backorder01 = process_picking_with_backorder(picking, 1)
+        check_quants(product=finished, stock_qty=1, sub_qty=0, prod_qty=-1)
+        check_quants(product=component, stock_qty=0, sub_qty=-1, prod_qty=1)
+
+        backorder02 = process_picking_with_backorder(backorder01, 2)
+        check_quants(product=finished, stock_qty=3, sub_qty=0, prod_qty=-3)
+        check_quants(product=component, stock_qty=0, sub_qty=-3, prod_qty=3)
+
+        process_picking_with_backorder(backorder02, 3)
+        check_quants(product=finished, stock_qty=6, sub_qty=0, prod_qty=-6)
+        check_quants(product=component, stock_qty=0, sub_qty=-6, prod_qty=6)
+
     def test_subcontracting_rules_replication(self):
         """ Test activate/archive subcontracting location rules."""
         reference_location_rules = self.env['stock.rule'].search(['|', ('location_src_id', '=', self.env.company.subcontracting_location_id.id), ('location_dest_id', '=', self.env.company.subcontracting_location_id.id)])