diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index 2ed0c30ad7a..2c3486541d6 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -379,7 +379,7 @@ class AccountMoveLine(models.Model):
     date = fields.Date(related='move_id.date', string='Date', required=True, index=True, default=fields.Date.context_today, store=True, copy=False)
     analytic_line_ids = fields.One2many('account.analytic.line', 'move_id', string='Analytic lines', oldname="analytic_lines")
     tax_ids = fields.Many2many('account.tax', string='Taxes')
-    tax_line_id = fields.Many2one('account.tax', string='Originator tax')
+    tax_line_id = fields.Many2one('account.tax', string='Originator tax', ondelete='restrict')
     analytic_account_id = fields.Many2one('account.analytic.account', string='Analytic Account')
     company_id = fields.Many2one('res.company', related='account_id.company_id', string='Company', store=True)
     counterpart = fields.Char("Counterpart", compute='_get_counterpart', help="Compute the counter part accounts of this journal item for this journal entry. This can be needed in reports.")