diff --git a/addons/account/models/account_reconcile_model.py b/addons/account/models/account_reconcile_model.py
index 651001f2699edbedfc56d59214cab082b17ae5fc..57fcf717595b1483a1e1c679ef7614b22c21109c 100644
--- a/addons/account/models/account_reconcile_model.py
+++ b/addons/account/models/account_reconcile_model.py
@@ -685,6 +685,7 @@ class AccountReconcileModel(models.Model):
             AND move.state = 'posted'
             AND account.reconcile IS TRUE
             AND aml.reconciled IS FALSE
+            AND (account.internal_type NOT IN ('receivable', 'payable') OR aml.payment_id IS NULL)
         '''
 
         # Add conditions to handle each of the statement lines we want to match