diff --git a/addons/account/models/account_partial_reconcile.py b/addons/account/models/account_partial_reconcile.py
index 8a871028f04..68579db3338 100644
--- a/addons/account/models/account_partial_reconcile.py
+++ b/addons/account/models/account_partial_reconcile.py
@@ -252,7 +252,7 @@ class AccountPartialReconcile(models.Model):
                                 account.move.line.
         '''
         account = base_line.company_id.account_cash_basis_base_account_id or base_line.account_id
-        tax_ids = base_line.tax_ids.filtered(lambda x: x.tax_exigibility == 'on_payment')
+        tax_ids = base_line.tax_ids.flatten_taxes_hierarchy().filtered(lambda x: x.tax_exigibility == 'on_payment')
         is_refund = base_line.is_refund
         tax_tags = tax_ids.get_tax_tags(is_refund, 'base')
         product_tags = base_line.tax_tag_ids.filtered(lambda x: x.applicability == 'products')
@@ -365,7 +365,7 @@ class AccountPartialReconcile(models.Model):
             base_line.currency_id.id,
             base_line.partner_id.id,
             (account or base_line.account_id).id,
-            tuple(base_line.tax_ids.filtered(lambda x: x.tax_exigibility == 'on_payment').ids),
+            tuple(base_line.tax_ids.flatten_taxes_hierarchy().filtered(lambda x: x.tax_exigibility == 'on_payment').ids),
         )
 
     @api.model
diff --git a/addons/account/tests/test_account_move_reconcile.py b/addons/account/tests/test_account_move_reconcile.py
index 6ba971ca8f7..b69b18e1474 100644
--- a/addons/account/tests/test_account_move_reconcile.py
+++ b/addons/account/tests/test_account_move_reconcile.py
@@ -4329,14 +4329,20 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
 
         caba_move = self.env['account.move'].search([('tax_cash_basis_origin_move_id', '=', invoice.id)])
         self.assertEqual(len(caba_move.line_ids), 6, "All lines should be there")
+        tax_group_base_tags = (tax_a | tax_b).invoice_repartition_line_ids.filtered(lambda l: l.repartition_type == 'base').tag_ids.ids
+        tax_a_tax_tag = tax_a.invoice_repartition_line_ids.filtered(lambda l: l.repartition_type == 'tax').tag_ids.ids
+        tax_b_tax_tag = tax_b.invoice_repartition_line_ids.filtered(lambda l: l.repartition_type == 'tax').tag_ids.ids
         self.assertRecordValues(caba_move.line_ids, [
-            {'balance':  3000.0, 'tax_line_id':    False},
-            {'balance': -3000.0, 'tax_line_id':    False},
-            {'balance':  1000.0, 'tax_line_id':    False},
-            {'balance': -1000.0, 'tax_line_id': tax_a.id},
-            {'balance':     1.0, 'tax_line_id':    False},
-            {'balance':    -1.0, 'tax_line_id': tax_b.id},
+            {'balance':  3000.0, 'tax_line_id':    False, 'tax_tag_ids':                  [], 'tax_ids':                  []},
+            {'balance': -3000.0, 'tax_line_id':    False, 'tax_tag_ids': tax_group_base_tags, 'tax_ids': (tax_a | tax_b).ids},
+            {'balance':  1000.0, 'tax_line_id':    False, 'tax_tag_ids':                  [], 'tax_ids':                  []},
+            {'balance': -1000.0, 'tax_line_id': tax_a.id, 'tax_tag_ids':       tax_a_tax_tag, 'tax_ids':                  []},
+            {'balance':     1.0, 'tax_line_id':    False, 'tax_tag_ids':                  [], 'tax_ids':                  []},
+            {'balance':    -1.0, 'tax_line_id': tax_b.id, 'tax_tag_ids':       tax_b_tax_tag, 'tax_ids':                  []},
         ])
+        # No exchange journal entry created for CABA.
+        exchange_difference_move = invoice.line_ids.filtered(lambda line: line.account_id.account_type == 'receivable').full_reconcile_id.exchange_move_id
+        self.assertFalse(exchange_difference_move)
 
     def test_caba_rounding_adjustment_monocurrency(self):
         self.env.company.tax_exigibility = True