diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index 8c6f3035fab..fa7f9de0f63 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -627,7 +627,7 @@ class AccountMove(models.Model):
             compute_all_vals = _compute_base_line_taxes(line)
 
             # Assign tags on base line
-            line.tax_tag_ids = compute_all_vals['base_tags']
+            line.tax_tag_ids = compute_all_vals['base_tags'] or [(5, 0, 0)]
 
             tax_exigible = True
             for tax_vals in compute_all_vals['taxes']: