diff --git a/odoo/addons/base/tests/test_expression.py b/odoo/addons/base/tests/test_expression.py
index dafd2583d8d..45b1cfe976d 100644
--- a/odoo/addons/base/tests/test_expression.py
+++ b/odoo/addons/base/tests/test_expression.py
@@ -1673,9 +1673,10 @@ class TestOne2many(TransactionCase):
         with self.assertQueries(['''
             SELECT "res_partner".id
             FROM "res_partner"
-            WHERE ("res_partner"."id" IN (
-                SELECT "partner_id" FROM "res_partner_bank" WHERE "partner_id" IS NOT NULL
-            ))
+            WHERE EXISTS (
+                SELECT 1 FROM "res_partner_bank" AS "res_partner__bank_ids"
+                WHERE "res_partner__bank_ids"."partner_id" = "res_partner".id
+            )
             ORDER BY "res_partner"."id"
         ''']):
             self.Partner.search([('bank_ids', '!=', False)], order='id')
@@ -1683,9 +1684,10 @@ class TestOne2many(TransactionCase):
         with self.assertQueries(['''
             SELECT "res_partner".id
             FROM "res_partner"
-            WHERE ("res_partner"."id" NOT IN (
-                SELECT "partner_id" FROM "res_partner_bank" WHERE "partner_id" IS NOT NULL
-            ))
+            WHERE NOT EXISTS (
+                SELECT 1 FROM "res_partner_bank" AS "res_partner__bank_ids"
+                WHERE "res_partner__bank_ids"."partner_id" = "res_partner".id
+            )
             ORDER BY "res_partner"."id"
         ''']):
             self.Partner.search([('bank_ids', '=', False)], order='id')
diff --git a/odoo/osv/expression.py b/odoo/osv/expression.py
index be9ce5f3de4..a1d03437dba 100644
--- a/odoo/osv/expression.py
+++ b/odoo/osv/expression.py
@@ -809,9 +809,14 @@ class expression(object):
                 else:
                     if inverse_field.store and not (inverse_is_int and domain):
                         # rewrite condition to match records with/without lines
-                        op1 = 'inselect' if operator in NEGATIVE_TERM_OPERATORS else 'not inselect'
-                        subquery = f'SELECT "{inverse_field.name}" FROM "{comodel._table}" WHERE "{inverse_field.name}" IS NOT NULL'
-                        push(('id', op1, (subquery, [])), model, alias, internal=True)
+                        exists = 'EXISTS' if operator in NEGATIVE_TERM_OPERATORS else 'NOT EXISTS'
+                        rel_alias = _generate_table_alias(alias, field.name)
+                        push_result(f"""
+                            {exists} (
+                                SELECT 1 FROM "{comodel._table}" AS "{rel_alias}"
+                                WHERE "{rel_alias}"."{inverse_field.name}" = "{alias}".id
+                            )
+                        """, [])
                     else:
                         comodel_domain = [(inverse_field.name, '!=', False)]
                         if inverse_is_int and domain: