diff --git a/addons/account/models/account_reconcile_model.py b/addons/account/models/account_reconcile_model.py
index 25e8733c725..82ec44563a6 100644
--- a/addons/account/models/account_reconcile_model.py
+++ b/addons/account/models/account_reconcile_model.py
@@ -317,7 +317,7 @@ class AccountReconcileModel(models.Model):
         lines_vals_list = []
 
         for line in self.line_ids:
-            currency_id = st_line.currency_id or st_line.journal_id.currency_id or self.company_id.currency_id 
+            currency_id = st_line.currency_id or st_line.journal_id.currency_id or self.company_id.currency_id
             if not line.account_id or currency_id.is_zero(residual_balance):
                 return []
 
@@ -795,8 +795,10 @@ class AccountReconcileModel(models.Model):
             lines_vals_list = self._prepare_reconciliation(st_line, aml_ids=rslt['aml_ids'], partner=partner)
 
             # A write-off must be applied if there are some 'new' lines to propose.
-            if not lines_vals_list or any(not line_vals.get('id') for line_vals in lines_vals_list):
+            write_off_lines_vals = list(filter(lambda x: 'id' not in x, lines_vals_list))
+            if not lines_vals_list or write_off_lines_vals:
                 rslt['status'] = 'write_off'
+                rslt['write_off_vals'] = write_off_lines_vals
 
             # Process auto-reconciliation. We only do that for the first two priorities, if they are not matched elsewhere.
             if lines_vals_list and priorities & {1, 3} and self.auto_reconcile:
diff --git a/addons/account/tests/test_reconciliation_matching_rules.py b/addons/account/tests/test_reconciliation_matching_rules.py
index 1b868f0e132..5ec74054b85 100644
--- a/addons/account/tests/test_reconciliation_matching_rules.py
+++ b/addons/account/tests/test_reconciliation_matching_rules.py
@@ -712,3 +712,37 @@ class TestReconciliationMatchingRules(AccountTestInvoicingCommon):
             self._check_statement_matching(matching_rule, {
                 statement_line.id: {'aml_ids': (move_line_1 + move_line_2).ids, 'model': matching_rule, 'partner': statement_line.partner_id}
             }, statements=statement)
+
+    def test_inv_matching_with_write_off(self):
+        self.rule_1.match_total_amount_param = 90
+        self.bank_st.line_ids[1].unlink() # We don't need this one here
+        statement_line = self.bank_st.line_ids[0]
+        statement_line.write({
+            'payment_ref': self.invoice_line_1.move_id.payment_reference,
+            'amount': 90,
+        })
+
+        # Test the invoice-matching part
+        self._check_statement_matching(self.rule_1, {
+            statement_line.id: {'aml_ids': self.invoice_line_1.ids, 'model': self.rule_1, 'partner': self.invoice_line_1.partner_id, 'status': 'write_off'},
+        }, self.bank_st)
+
+        # Test the write-off part
+        expected_write_off = {
+            'balance': 10,
+            'currency_id': False,
+            'reconcile_model_id': self.rule_1.id,
+            'account_id': self.current_assets_account.id,
+        }
+
+        matching_result = self.rule_1._apply_rules(statement_line)
+
+        self.assertEqual(len(matching_result[statement_line.id].get('write_off_vals', [])), 1, "Exactly one write-off line should be proposed.")
+
+        full_write_off_dict = matching_result[statement_line.id]['write_off_vals'][0]
+        to_compare = {
+                key: full_write_off_dict[key]
+                for key in expected_write_off.keys()
+        }
+
+        self.assertDictEqual(expected_write_off, to_compare)