diff --git a/addons/hr_expense/i18n/hr_expense.pot b/addons/hr_expense/i18n/hr_expense.pot
index 40230b67901..493f34f27c0 100644
--- a/addons/hr_expense/i18n/hr_expense.pot
+++ b/addons/hr_expense/i18n/hr_expense.pot
@@ -2151,6 +2151,13 @@ msgstr ""
 msgid "You cannot delete a posted or paid expense."
 msgstr ""
 
+#. module: hr_expense
+#. odoo-python
+#: code:addons/hr_expense/models/analytic.py:0
+#, python-format
+msgid "You cannot delete an analytic account that is used in an expense."
+msgstr ""
+
 #. module: hr_expense
 #: code:addons/hr_expense/models/hr_expense.py:0
 #, python-format
diff --git a/addons/hr_expense/models/analytic.py b/addons/hr_expense/models/analytic.py
index 8c0f769b912..e3a21b8a98b 100644
--- a/addons/hr_expense/models/analytic.py
+++ b/addons/hr_expense/models/analytic.py
@@ -1,7 +1,8 @@
 # -*- coding: utf-8 -*-
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 
-from odoo import fields, models, api
+from odoo import api, fields, models, _
+from odoo.exceptions import UserError
 
 
 class AccountAnalyticApplicability(models.Model):
@@ -20,3 +21,18 @@ class AccountAnalyticApplicability(models.Model):
         super()._compute_display_account_prefix()
         for applicability in self.filtered(lambda rec: rec.business_domain == 'expense'):
             applicability.display_account_prefix = True
+
+
+class AccountAnalyticAccount(models.Model):
+    _inherit = 'account.analytic.account'
+
+    @api.ondelete(at_uninstall=False)
+    def _unlink_except_account_in_analytic_distribution(self):
+        self.env.cr.execute("""
+            SELECT id FROM hr_expense
+                WHERE analytic_distribution::jsonb ?| array[%s]
+            LIMIT 1
+        """, ([str(id) for id in self.ids],))
+        expense_ids = self.env.cr.fetchall()
+        if expense_ids:
+            raise UserError(_("You cannot delete an analytic account that is used in an expense."))
diff --git a/addons/hr_expense/tests/test_expenses.py b/addons/hr_expense/tests/test_expenses.py
index 25385602e05..b2b041f37c4 100644
--- a/addons/hr_expense/tests/test_expenses.py
+++ b/addons/hr_expense/tests/test_expenses.py
@@ -4,6 +4,7 @@ from odoo.addons.hr_expense.tests.common import TestExpenseCommon
 from odoo.tests import tagged, Form
 from odoo.tools.misc import formatLang
 from odoo import fields, Command
+from odoo.exceptions import UserError
 
 
 @tagged('-at_install', 'post_install')
@@ -742,3 +743,28 @@ class TestExpenses(TestExpenseCommon):
                 'analytic_distribution': {str(self.analytic_account_2.id): 100},
             }
         ])
+
+    def test_analytic_account_deleted(self):
+        """ Test that an analytic account cannot be deleted if it is used in an expense """
+
+        expense = self.env['hr.expense.sheet'].create({
+            'name': 'Expense for Dick Tracy',
+            'employee_id': self.expense_employee.id,
+        })
+        expense = self.env['hr.expense'].create({
+            'name': 'Choucroute Saucisse',
+            'employee_id': self.expense_employee.id,
+            'product_id': self.product_a.id,
+            'unit_amount': 700.00,
+            'sheet_id': expense.id,
+            'analytic_distribution': {
+                self.analytic_account_1.id: 50,
+                self.analytic_account_2.id: 50,
+            },
+        })
+
+        with self.assertRaises(UserError):
+            (self.analytic_account_1 | self.analytic_account_2).unlink()
+
+        expense.unlink()
+        self.analytic_account_1.unlink()