diff --git a/db/statedb/txprocessors.go b/db/statedb/txprocessors.go
index 06f1c81..d14a5b6 100644
--- a/db/statedb/txprocessors.go
+++ b/db/statedb/txprocessors.go
@@ -1086,6 +1086,9 @@ func (s *StateDB) applyExit(coordIdxsMap map[common.TokenID]common.Idx,
 
 // computeEffectiveAmounts checks that the L1Tx data is correct
 func (s *StateDB) computeEffectiveAmounts(tx *common.L1Tx) {
+	tx.EffectiveAmount = tx.Amount
+	tx.EffectiveDepositAmount = tx.DepositAmount
+
 	if !tx.UserOrigin {
 		// case where the L1Tx is generated by the Coordinator
 		tx.EffectiveAmount = big.NewInt(0)
@@ -1093,8 +1096,6 @@ func (s *StateDB) computeEffectiveAmounts(tx *common.L1Tx) {
 		return
 	}
 
-	tx.EffectiveAmount = tx.Amount
-	tx.EffectiveDepositAmount = tx.DepositAmount
 	if tx.Type == common.TxTypeCreateAccountDeposit {
 		return
 	}
@@ -1140,10 +1141,8 @@ func (s *StateDB) computeEffectiveAmounts(tx *common.L1Tx) {
 	// check that the tx.FromEthAddr is the same than the EthAddress of the
 	// Sender
 	if !bytes.Equal(tx.FromEthAddr.Bytes(), accSender.EthAddr.Bytes()) {
-		log.Debugf("EffectiveAmount & EffectiveDepositAmount = 0: tx.FromEthAddr (%s) must be the same EthAddr of the sender account by the Idx (%s)", tx.FromEthAddr.Hex(), accSender.EthAddr.Hex())
-		tx.EffectiveDepositAmount = big.NewInt(0)
+		log.Debugf("EffectiveAmount = 0: tx.FromEthAddr (%s) must be the same EthAddr of the sender account by the Idx (%s)", tx.FromEthAddr.Hex(), accSender.EthAddr.Hex())
 		tx.EffectiveAmount = big.NewInt(0)
-		return
 	}
 
 	if tx.ToIdx == common.Idx(1) || tx.ToIdx == common.Idx(0) {
diff --git a/db/statedb/txprocessors_test.go b/db/statedb/txprocessors_test.go
index e5f89db..87a218e 100644
--- a/db/statedb/txprocessors_test.go
+++ b/db/statedb/txprocessors_test.go
@@ -23,7 +23,7 @@ func checkBalance(t *testing.T, tc *til.Context, sdb *StateDB, username string,
 	assert.Equal(t, expected, acc.Balance.String())
 }
 
-func TestCheckL1TxInvalidData(t *testing.T) {
+func TestComputeEffectiveAmounts(t *testing.T) {
 	dir, err := ioutil.TempDir("", "tmpdb")
 	require.Nil(t, err)
 	defer assert.Nil(t, os.RemoveAll(dir))
@@ -80,7 +80,7 @@ func TestCheckL1TxInvalidData(t *testing.T) {
 	assert.Equal(t, big.NewInt(0), tx.EffectiveDepositAmount)
 	assert.Equal(t, big.NewInt(0), tx.EffectiveAmount)
 
-	// expect no-error due not enough funds in a
+	// expect no-error as there are enough funds in a
 	// CreateAccountDepositTransfer transction
 	tx = common.L1Tx{
 		FromIdx:       0,
@@ -131,6 +131,35 @@ func TestCheckL1TxInvalidData(t *testing.T) {
 	sdb.computeEffectiveAmounts(&tx)
 	assert.Equal(t, big.NewInt(0), tx.EffectiveDepositAmount)
 	assert.Equal(t, big.NewInt(0), tx.EffectiveAmount)
+
+	// expect on TxTypeDepositTransfer EffectiveAmount=0, but
+	// EffectiveDepositAmount!=0, due not enough funds to make the transfer
+	tx = common.L1Tx{
+		FromIdx:       256,
+		ToIdx:         257,
+		Amount:        big.NewInt(20),
+		DepositAmount: big.NewInt(8),
+		FromEthAddr:   tc.Users["A"].Addr,
+		UserOrigin:    true,
+	}
+	sdb.computeEffectiveAmounts(&tx)
+	assert.Equal(t, big.NewInt(8), tx.EffectiveDepositAmount)
+	assert.Equal(t, big.NewInt(0), tx.EffectiveAmount)
+
+	// expect on TxTypeDepositTransfer EffectiveAmount=0, but
+	// EffectiveDepositAmount!=0, due different EthAddr from FromIdx
+	// address
+	tx = common.L1Tx{
+		FromIdx:       256,
+		ToIdx:         257,
+		Amount:        big.NewInt(8),
+		DepositAmount: big.NewInt(8),
+		FromEthAddr:   tc.Users["B"].Addr,
+		UserOrigin:    true,
+	}
+	sdb.computeEffectiveAmounts(&tx)
+	assert.Equal(t, big.NewInt(8), tx.EffectiveDepositAmount)
+	assert.Equal(t, big.NewInt(0), tx.EffectiveAmount)
 }
 
 func TestProcessTxsBalances(t *testing.T) {
@@ -477,6 +506,8 @@ func TestProcessTxsBatchBuilder(t *testing.T) {
 	require.Nil(t, err)
 	assert.Equal(t, common.TokenID(1), acc.TokenID)
 	assert.Equal(t, "2", acc.Balance.String())
+
+	assert.Equal(t, "2720257526434001367979405991743527513807903085728407823609738212616896104498", sdb.mt.Root().BigInt().String())
 }
 
 func TestProcessTxsRootTestVectors(t *testing.T) {