diff --git a/db/statedb/txprocessors.go b/db/statedb/txprocessors.go
index 30f4256..e7f38e6 100644
--- a/db/statedb/txprocessors.go
+++ b/db/statedb/txprocessors.go
@@ -30,16 +30,15 @@ func (s *StateDB) ProcessTxs(cmpExitTree bool, l1usertxs, l1coordinatortxs []*co
 	var err error
 	var exitTree *merkletree.MerkleTree
 	exits := make(map[common.Idx]common.Account)
-	if cmpExitTree {
-		// TBD if ExitTree is only in memory or stored in disk, for the moment
-		// only needed in memory
-		exitTree, err = merkletree.NewMerkleTree(memory.NewMemoryStorage(), s.mt.MaxLevels())
-		if err != nil {
-			return nil, nil, err
-		}
+
+	// TBD if ExitTree is only in memory or stored in disk, for the moment
+	// only needed in memory
+	exitTree, err = merkletree.NewMerkleTree(memory.NewMemoryStorage(), s.mt.MaxLevels())
+	if err != nil {
+		return nil, nil, err
 	}
 
-	for _, tx := range l1usertxs {
+	for _, tx := range l1coordinatortxs {
 		exitIdx, exitAccount, err := s.processL1Tx(exitTree, tx)
 		if err != nil {
 			return nil, nil, err
@@ -48,7 +47,7 @@ func (s *StateDB) ProcessTxs(cmpExitTree bool, l1usertxs, l1coordinatortxs []*co
 			exits[*exitIdx] = *exitAccount
 		}
 	}
-	for _, tx := range l1coordinatortxs {
+	for _, tx := range l1usertxs {
 		exitIdx, exitAccount, err := s.processL1Tx(exitTree, tx)
 		if err != nil {
 			return nil, nil, err
@@ -108,29 +107,6 @@ func (s *StateDB) ProcessTxs(cmpExitTree bool, l1usertxs, l1coordinatortxs []*co
 	return nil, exitInfos, nil
 }
 
-// processL2Tx process the given L2Tx applying the needed updates to
-// the StateDB depending on the transaction Type.
-func (s *StateDB) processL2Tx(exitTree *merkletree.MerkleTree, tx *common.L2Tx) (*common.Idx, *common.Account, error) {
-	switch tx.Type {
-	case common.TxTypeTransfer:
-		// go to the MT account of sender and receiver, and update
-		// balance & nonce
-		err := s.applyTransfer(tx.Tx())
-		if err != nil {
-			return nil, nil, err
-		}
-	case common.TxTypeExit:
-		// execute exit flow
-		exitAccount, err := s.applyExit(exitTree, tx.Tx())
-		if err != nil {
-			return nil, nil, err
-		}
-		return &tx.FromIdx, exitAccount, nil
-	default:
-	}
-	return nil, nil, nil
-}
-
 // processL1Tx process the given L1Tx applying the needed updates to the
 // StateDB depending on the transaction Type.
 func (s *StateDB) processL1Tx(exitTree *merkletree.MerkleTree, tx *common.L1Tx) (*common.Idx, *common.Account, error) {
@@ -185,6 +161,29 @@ func (s *StateDB) processL1Tx(exitTree *merkletree.MerkleTree, tx *common.L1Tx)
 	return nil, nil, nil
 }
 
+// processL2Tx process the given L2Tx applying the needed updates to
+// the StateDB depending on the transaction Type.
+func (s *StateDB) processL2Tx(exitTree *merkletree.MerkleTree, tx *common.L2Tx) (*common.Idx, *common.Account, error) {
+	switch tx.Type {
+	case common.TxTypeTransfer:
+		// go to the MT account of sender and receiver, and update
+		// balance & nonce
+		err := s.applyTransfer(tx.Tx())
+		if err != nil {
+			return nil, nil, err
+		}
+	case common.TxTypeExit:
+		// execute exit flow
+		exitAccount, err := s.applyExit(exitTree, tx.Tx())
+		if err != nil {
+			return nil, nil, err
+		}
+		return &tx.FromIdx, exitAccount, nil
+	default:
+	}
+	return nil, nil, nil
+}
+
 // applyCreateAccount creates a new account in the account of the depositer, it
 // stores the deposit value
 func (s *StateDB) applyCreateAccount(tx *common.L1Tx) error {
diff --git a/db/statedb/txprocessors_test.go b/db/statedb/txprocessors_test.go
new file mode 100644
index 0000000..5a9dd06
--- /dev/null
+++ b/db/statedb/txprocessors_test.go
@@ -0,0 +1,93 @@
+package statedb
+
+import (
+	"io/ioutil"
+	"strings"
+	"testing"
+
+	"github.com/hermeznetwork/hermez-node/common"
+	"github.com/hermeznetwork/hermez-node/test"
+	"github.com/stretchr/testify/assert"
+	"github.com/stretchr/testify/require"
+)
+
+func TestProcessTxs(t *testing.T) {
+	dir, err := ioutil.TempDir("", "tmpdb")
+	require.Nil(t, err)
+
+	sdb, err := NewStateDB(dir, true, 32)
+	assert.Nil(t, err)
+
+	// generate test transactions from test.SetTest0 code
+	parser := test.NewParser(strings.NewReader(test.SetTest0))
+	instructions, err := parser.Parse()
+	assert.Nil(t, err)
+
+	l1Txs, coordinatorL1Txs, poolL2Txs := test.GenerateTestTxs(t, instructions)
+	assert.Equal(t, 29, len(l1Txs[0]))
+	assert.Equal(t, 0, len(coordinatorL1Txs[0]))
+	assert.Equal(t, 21, len(poolL2Txs[0]))
+
+	// iterate for each batch
+	for i := 0; i < len(l1Txs); i++ {
+		l2Txs := common.PoolL2TxsToL2Txs(poolL2Txs[i])
+
+		_, _, err := sdb.ProcessTxs(true, l1Txs[i], coordinatorL1Txs[i], l2Txs)
+		require.Nil(t, err)
+	}
+
+	acc, err := sdb.GetAccount(common.Idx(1))
+	assert.Nil(t, err)
+	assert.Equal(t, "23", acc.Balance.String())
+}
+
+func TestProcessTxsBatchByBatch(t *testing.T) {
+	dir, err := ioutil.TempDir("", "tmpdb")
+	require.Nil(t, err)
+
+	sdb, err := NewStateDB(dir, true, 32)
+	assert.Nil(t, err)
+
+	// generate test transactions from test.SetTest0 code
+	parser := test.NewParser(strings.NewReader(test.SetTest0))
+	instructions, err := parser.Parse()
+	assert.Nil(t, err)
+
+	l1Txs, coordinatorL1Txs, poolL2Txs := test.GenerateTestTxs(t, instructions)
+	assert.Equal(t, 29, len(l1Txs[0]))
+	assert.Equal(t, 0, len(coordinatorL1Txs[0]))
+	assert.Equal(t, 21, len(poolL2Txs[0]))
+	assert.Equal(t, 5, len(l1Txs[1]))
+	assert.Equal(t, 1, len(coordinatorL1Txs[1]))
+	assert.Equal(t, 55, len(poolL2Txs[1]))
+	assert.Equal(t, 10, len(l1Txs[2]))
+	assert.Equal(t, 0, len(coordinatorL1Txs[2]))
+	assert.Equal(t, 7, len(poolL2Txs[2]))
+
+	// use first batch
+	l2txs := common.PoolL2TxsToL2Txs(poolL2Txs[0])
+	_, exitInfos, err := sdb.ProcessTxs(true, l1Txs[0], coordinatorL1Txs[0], l2txs)
+	require.Nil(t, err)
+	assert.Equal(t, 0, len(exitInfos))
+	acc, err := sdb.GetAccount(common.Idx(1))
+	assert.Nil(t, err)
+	assert.Equal(t, "28", acc.Balance.String())
+
+	// use second batch
+	l2txs = common.PoolL2TxsToL2Txs(poolL2Txs[1])
+	_, exitInfos, err = sdb.ProcessTxs(true, l1Txs[1], coordinatorL1Txs[1], l2txs)
+	require.Nil(t, err)
+	assert.Equal(t, 5, len(exitInfos))
+	acc, err = sdb.GetAccount(common.Idx(1))
+	assert.Nil(t, err)
+	assert.Equal(t, "48", acc.Balance.String())
+
+	// use third batch
+	l2txs = common.PoolL2TxsToL2Txs(poolL2Txs[2])
+	_, exitInfos, err = sdb.ProcessTxs(true, l1Txs[2], coordinatorL1Txs[2], l2txs)
+	require.Nil(t, err)
+	assert.Equal(t, 1, len(exitInfos))
+	acc, err = sdb.GetAccount(common.Idx(1))
+	assert.Nil(t, err)
+	assert.Equal(t, "23", acc.Balance.String())
+}
diff --git a/test/sets.go b/test/sets.go
index 0e6d21a..8521c2d 100644
--- a/test/sets.go
+++ b/test/sets.go
@@ -164,6 +164,3 @@ var SetTest0 = `
 	I-H (1): 5 1
 	A (1) E: 5
 `
-
-// cases to add:
-// - L2 tx from B to A, when B still does not have tokens, which will receive from C