diff --git a/addons/account/models/account_partial_reconcile.py b/addons/account/models/account_partial_reconcile.py
index 7707c0dcafa..5ed93aec365 100644
--- a/addons/account/models/account_partial_reconcile.py
+++ b/addons/account/models/account_partial_reconcile.py
@@ -107,8 +107,16 @@ class AccountPartialReconcile(models.Model):
         if not self:
             return True
 
-        # Reverse all exchange moves at once.
+        # Retrieve the matching number to unlink.
+        full_to_unlink = self.full_reconcile_id
+
+        # Retrieve the CABA entries to reverse.
         moves_to_reverse = self.env['account.move'].search([('tax_cash_basis_rec_id', 'in', self.ids)])
+
+        # Unlink partials before doing anything else to avoid 'Record has already been deleted' due to the recursion.
+        res = super().unlink()
+
+        # Reverse CABA entries.
         today = fields.Date.context_today(self)
         default_values_list = [{
             'date': move.date if move.date > (move.company_id.period_lock_date or date.min) else today,
@@ -116,10 +124,9 @@ class AccountPartialReconcile(models.Model):
         } for move in moves_to_reverse]
         moves_to_reverse._reverse_moves(default_values_list, cancel=True)
 
-        # Unlink partials then the full in this order to avoid a recursive call to the same partials.
-        full_to_unlink = self.full_reconcile_id
-        res = super().unlink()
+        # Remove the matching numbers.
         full_to_unlink.unlink()
+
         return res
 
     # -------------------------------------------------------------------------
diff --git a/addons/account/tests/test_account_move_reconcile.py b/addons/account/tests/test_account_move_reconcile.py
index d69b61f6116..22d8940fb3b 100644
--- a/addons/account/tests/test_account_move_reconcile.py
+++ b/addons/account/tests/test_account_move_reconcile.py
@@ -2125,3 +2125,29 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
 
         # Check full reconciliation
         self.assertTrue(all(line.full_reconcile_id for line in lines_to_reconcile), "All tax lines should be fully reconciled")
+
+    def test_caba_undo_reconciliation(self):
+        ''' Make sure there is no traceback like "Record has already been deleted" during the deletion of partials. '''
+        self.cash_basis_transfer_account.reconcile = True
+
+        bill = self.env['account.move'].create({
+            'move_type': 'in_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': '2019-01-01',
+            'date': '2019-01-01',
+            'invoice_line_ids': [(0, 0, {
+                'name': 'line',
+                'account_id': self.company_data['default_account_expense'].id,
+                'price_unit': 1000.0,
+                'tax_ids': [(6, 0, self.cash_basis_tax_a_third_amount.ids)],
+            })],
+        })
+        bill.action_post()
+
+        # Register a payment creating the CABA journal entry on the fly and reconcile it with the tax line.
+        self.env['account.payment.register']\
+            .with_context(active_ids=bill.ids, active_model='account.move')\
+            .create({})\
+            ._create_payments()
+
+        bill.button_draft()