diff --git a/account_bank_statement_tax/model/account_bank_statement.py b/account_bank_statement_tax/model/account_bank_statement.py
index b6c940aed..d0d734b15 100644
--- a/account_bank_statement_tax/model/account_bank_statement.py
+++ b/account_bank_statement_tax/model/account_bank_statement.py
@@ -66,11 +66,6 @@ class AccountBankStatement(orm.Model):
                     update_move_line['tax_code_id'] = tax['base_code_id']
                     update_move_line['tax_amount'] = tax['base_sign'] * (
                         computed_taxes.get('total', 0.0))
-                    # As the tax is inclusive, we need to correct the amount on the
-                    # original move line
-                    amount = computed_taxes.get('total', 0.0)
-                    update_move_line['credit'] = ((amount < 0) and -amount) or 0.0
-                    update_move_line['debit'] = ((amount > 0) and amount) or 0.0
 
                 move_lines.append({
                     'move_id': defaults['move_id'],
@@ -87,6 +82,13 @@ class AccountBankStatement(orm.Model):
                     'account_id': tax.get('account_collected_id', defaults['account_id']),
                     })
 
+        if move_lines:
+            # As the tax is inclusive, we need to correct the amount on the
+            # original move line
+            amount = computed_taxes.get('total', 0.0)
+            update_move_line['credit'] = ((amount < 0) and -amount) or 0.0
+            update_move_line['debit'] = ((amount > 0) and amount) or 0.0
+
         return move_lines, update_move_line
 
     def _prepare_bank_move_line(