diff --git a/addons/account/models/partner.py b/addons/account/models/partner.py
index 4eb3c3cd4c0..5eafd148ef9 100644
--- a/addons/account/models/partner.py
+++ b/addons/account/models/partner.py
@@ -111,7 +111,7 @@ class AccountFiscalPosition(models.Model):
             return taxes
         result = self.env['account.tax']
         for tax in taxes:
-            taxes_correspondance = self.tax_ids.filtered(lambda t: t.tax_src_id == tax._origin)
+            taxes_correspondance = self.tax_ids.filtered(lambda t: t.tax_src_id == tax._origin and (not t.tax_dest_id or t.tax_dest_active))
             result |= taxes_correspondance.tax_dest_id if taxes_correspondance else tax
         return result
 
@@ -278,6 +278,7 @@ class AccountFiscalPositionTax(models.Model):
     company_id = fields.Many2one('res.company', string='Company', related='position_id.company_id', store=True)
     tax_src_id = fields.Many2one('account.tax', string='Tax on Product', required=True, check_company=True)
     tax_dest_id = fields.Many2one('account.tax', string='Tax to Apply', check_company=True)
+    tax_dest_active = fields.Boolean(related="tax_dest_id.active")
 
     _sql_constraints = [
         ('tax_src_dest_uniq',
diff --git a/addons/account/views/partner_view.xml b/addons/account/views/partner_view.xml
index d455b6e30bf..8b219f91865 100644
--- a/addons/account/views/partner_view.xml
+++ b/addons/account/views/partner_view.xml
@@ -60,7 +60,8 @@
                     <notebook>
                         <page name="tax_mapping" string="Tax Mapping">
                             <field name="tax_ids" widget="one2many" nolabel="1" context="{'append_type_to_tax_name': True}">
-                                <tree name="tax_map_tree" string="Tax Mapping" editable="bottom" no_open="1">
+                                <tree name="tax_map_tree" string="Tax Mapping" editable="bottom" no_open="1" decoration-muted="tax_dest_id and not tax_dest_active">
+                                    <field name="tax_dest_active" invisible="1"/>
                                     <field name="tax_src_id"
                                         domain="[
                                             ('type_tax_use', '!=', 'none'),