diff --git a/rma_sale/models/procurement.py b/rma_sale/models/procurement.py
index 07b291e6..1b3248ee 100644
--- a/rma_sale/models/procurement.py
+++ b/rma_sale/models/procurement.py
@@ -37,14 +37,16 @@ class StockRule(models.Model):
                 if moves:
                     # TODO: Should we be smart in the choice of the move?
                     layers = moves.mapped("stock_valuation_layer_ids")
-                    cost = layers[-1].unit_cost
-                    res["price_unit"] = cost
+                    if layers:
+                        cost = layers[-1].unit_cost
+                        res["price_unit"] = cost
             elif line.account_move_line_id:
                 sale_lines = line.account_move_line_id.sale_line_ids
                 moves = sale_lines.mapped("move_ids")
                 if moves:
                     layers = moves.mapped("stock_valuation_layer_ids")
-                    cost = layers[-1].unit_cost
-                    # TODO: Should we be smart in the choice of the move?
-                    res["price_unit"] = cost
+                    if layers:
+                        cost = layers[-1].unit_cost
+                        # TODO: Should we be smart in the choice of the move?
+                        res["price_unit"] = cost
         return res
diff --git a/rma_sale/tests/__init__.py b/rma_sale/tests/__init__.py
index a4340678..2d622b80 100644
--- a/rma_sale/tests/__init__.py
+++ b/rma_sale/tests/__init__.py
@@ -1,4 +1,2 @@
-# Copyright 2020 ForgeFlow S.L.
-# License LGPL-3.0 or later (https://www.gnu.org/licenses/lgpl.html)
-
 from . import test_rma_sale
+from . import test_rma_stock_account_sale
diff --git a/rma_sale/tests/test_rma_stock_account_sale.py b/rma_sale/tests/test_rma_stock_account_sale.py
new file mode 100644
index 00000000..07eca91f
--- /dev/null
+++ b/rma_sale/tests/test_rma_stock_account_sale.py
@@ -0,0 +1,74 @@
+# Copyright 2022 ForgeFlow S.L.
+# License LGPL-3.0 or later (https://www.gnu.org/licenses/lgpl.html)
+
+from odoo.tests.common import Form
+
+# pylint: disable=odoo-addons-relative-import
+from odoo.addons.rma_account.tests.test_rma_stock_account import TestRmaStockAccount
+
+
+class TestRmaStockAccountSale(TestRmaStockAccount):
+    @classmethod
+    def setUpClass(cls):
+        super(TestRmaStockAccountSale, cls).setUpClass()
+        customer1 = cls.env["res.partner"].create({"name": "Customer 1"})
+        cls.product_fifo_1.standard_price = 1234
+        cls._create_inventory(cls.product_fifo_1, 20.0, cls.env.ref("rma.location_rma"))
+        cls.so1 = cls.env["sale.order"].create(
+            {
+                "partner_id": customer1.id,
+                "partner_invoice_id": customer1.id,
+                "partner_shipping_id": customer1.id,
+                "order_line": [
+                    (
+                        0,
+                        0,
+                        {
+                            "name": cls.product_fifo_1.name,
+                            "product_id": cls.product_fifo_1.id,
+                            "product_uom_qty": 20.0,
+                            "product_uom": cls.product_fifo_1.uom_id.id,
+                            "price_unit": 800,
+                        },
+                    ),
+                ],
+                "pricelist_id": cls.env.ref("product.list0").id,
+            }
+        )
+        cls.so1.action_confirm()
+        for ml in cls.so1.picking_ids.move_line_ids:
+            ml.qty_done = ml.product_uom_qty
+        cls.so1.picking_ids.button_validate()
+
+    def test_01_cost_from_so_move(self):
+        """
+        Test the price unit is taken from the cost of the stock move associated to
+        the SO
+        """
+        so_line = self.so1.order_line.filtered(
+            lambda r: r.product_id == self.product_fifo_1
+        )
+        self.product_fifo_1.standard_price = 5678  # this should not be taken
+        customer_view = self.env.ref("rma_sale.view_rma_line_form")
+        rma_line = Form(
+            self.rma_line.with_context(customer=1).with_user(self.rma_basic_user),
+            view=customer_view.id,
+        )
+        rma_line.partner_id = self.so1.partner_id
+        rma_line.sale_line_id = so_line
+        rma_line.price_unit = 4356
+        rma_line = rma_line.save()
+        rma_line.action_rma_to_approve()
+        picking = self._receive_rma(rma_line)
+        # The price is not the standard price, is the value of the outgoing layer
+        # of the SO
+        rma_move_value = picking.move_lines.stock_valuation_layer_ids.value
+        so_move_value = self.so1.picking_ids.mapped(
+            "move_lines.stock_valuation_layer_ids"
+        )[-1].value
+        self.assertEqual(rma_move_value, -so_move_value)
+        # Test the accounts used
+        account_move = picking.move_lines.stock_valuation_layer_ids.account_move_id
+        self.check_accounts_used(
+            account_move, debit_account="inventory", credit_account="cogs"
+        )