diff --git a/odoo/addons/test_lint/tests/test_l10n.py b/odoo/addons/test_lint/tests/test_l10n.py
index 43c445ef659..225ce9d2bcc 100644
--- a/odoo/addons/test_lint/tests/test_l10n.py
+++ b/odoo/addons/test_lint/tests/test_l10n.py
@@ -28,10 +28,14 @@ class L10nChecker(lint_case.NodeVisitor):
             (len({'post_install_l10n', 'external_l10n'} & tags) != 1)
             or ('post_install_l10n' in tags and 'post_install' not in tags)
             # or ('post_install_l10n' not in tags and 'post_install' in tags)
-            or ('external_l10n' in tags and 'external' not in tags)
-            or ('external_l10n' not in tags and 'external' in tags)
+            or (('external_l10n' in tags) ^ ('external' in tags))
         ):
-            return [node]
+            if any(
+                stmt.name.startswith('test_')
+                for stmt in node.body
+                if isinstance(stmt, ast.FunctionDef)
+            ):
+                return [node]
         return []