diff --git a/src/kakarot/account.cairo b/src/kakarot/account.cairo
index 95c2970f5..8c38cdad2 100644
--- a/src/kakarot/account.cairo
+++ b/src/kakarot/account.cairo
@@ -120,11 +120,6 @@ namespace Account {
 
         // Case new Account
         if (starknet_account_exists == 0) {
-            // If SELFDESTRUCT, just do nothing
-            if (self.selfdestruct != 0) {
-                return ();
-            }
-
             // Just casting the Summary into an Account to apply has_code_or_nonce
             // cf Summary note: like an Account, but frozen after squashing all dicts
             // There is no reason to have has_code_or_nonce available in the public API
@@ -135,6 +130,11 @@ namespace Account {
                 // Deploy accounts
                 let (class_hash) = contract_account_class_hash.read();
                 deploy(class_hash, self.address);
+                // If SELFDESTRUCT, stops here to leave the account empty
+                if (self.selfdestruct != 0) {
+                    return ();
+                }
+
                 // Write bytecode
                 IContractAccount.write_bytecode(starknet_address, self.code_len, self.code);
                 // Set nonce
diff --git a/src/kakarot/library.cairo b/src/kakarot/library.cairo
index 79c642307..40b42dc88 100644
--- a/src/kakarot/library.cairo
+++ b/src/kakarot/library.cairo
@@ -129,11 +129,10 @@ namespace Kakarot {
         let (state, success) = State.add_transfer(state, transfer);
 
         // Check collision
-        let is_registered = Account.is_registered(address.evm);
-        let is_collision = is_registered * is_deploy_tx;
-
-        // Nonce is set to 1 in case of deploy_tx
         let account = Account.fetch_or_create(address);
+        let code_or_nonce = Account.has_code_or_nonce(account);
+        let is_collision = code_or_nonce * is_deploy_tx;
+        // Nonce is set to 1 in case of deploy_tx
         let nonce = account.nonce * (1 - is_deploy_tx) + is_deploy_tx;
         let account = Account.set_nonce(account, nonce);
         let state = State.set_account(state, address, account);
diff --git a/src/kakarot/state.cairo b/src/kakarot/state.cairo
index 2900a5f49..42e7a32cd 100644
--- a/src/kakarot/state.cairo
+++ b/src/kakarot/state.cairo
@@ -432,7 +432,6 @@ namespace Internals {
 
     // @notice Iterates through a list of Transfer and makes them
     // @dev Transfers are made last so as to have all accounts created beforehand.
-    //      Kakarot is not authorized for accounts that are created and SELDESTRUCT in the same transaction
     // @param transfers_len The length of the transfers array.
     // @param transfers The array of Transfer.
     func _transfer_eth{syscall_ptr: felt*, pedersen_ptr: HashBuiltin*, range_check_ptr}(