diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index 21113d38fee8ae82691f0f54ddeb1b80e9e8b3b8..483af967944f3002e2911a9a5854aa15613f031d 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -2401,15 +2401,18 @@ class AccountMove(models.Model):
                 refund_repartition_line = tax_repartition_lines_mapping[invoice_repartition_line]
 
                 # Find the right account.
-                account_id = self.env['account.move.line']._get_default_tax_account(refund_repartition_line).id
-                if not account_id:
-                    if not invoice_repartition_line.account_id:
-                        # Keep the current account as the current one comes from the base line.
-                        account_id = line_vals['account_id']
-                    else:
-                        tax = invoice_repartition_line.invoice_tax_id
-                        base_line = self.line_ids.filtered(lambda line: tax in line.tax_ids.flatten_taxes_hierarchy())[0]
-                        account_id = base_line.account_id.id
+                if cancel:
+                    account_id = line_vals['account_id']
+                else:
+                    account_id = self.env['account.move.line']._get_default_tax_account(refund_repartition_line).id
+                    if not account_id:
+                        if not invoice_repartition_line.account_id:
+                            # Keep the current account as the current one comes from the base line.
+                            account_id = line_vals['account_id']
+                        else:
+                            tax = invoice_repartition_line.invoice_tax_id
+                            base_line = self.line_ids.filtered(lambda line: tax in line.tax_ids.flatten_taxes_hierarchy())[0]
+                            account_id = base_line.account_id.id
 
                 tags = refund_repartition_line.tag_ids
                 if line_vals.get('tax_ids'):
diff --git a/addons/account/tests/test_account_move_reconcile.py b/addons/account/tests/test_account_move_reconcile.py
index bb58e3bc700a7f4cfa56e6cc5eae0bb8bbb093f8..2e2d83252cc006737335977c68e8f09e2afae80a 100644
--- a/addons/account/tests/test_account_move_reconcile.py
+++ b/addons/account/tests/test_account_move_reconcile.py
@@ -2060,7 +2060,6 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
     def test_reconcile_cash_basis_revert(self):
         ''' Ensure the cash basis journal entry can be reverted. '''
         self.cash_basis_transfer_account.reconcile = True
-        self.cash_basis_tax_a_third_amount.cash_basis_transition_account_id = self.tax_account_1
 
         invoice_move = self.env['account.move'].create({
             'move_type': 'entry',