diff --git a/pylint_odoo/checkers/modules_odoo.py b/pylint_odoo/checkers/modules_odoo.py
index d93eda22..0797ca61 100644
--- a/pylint_odoo/checkers/modules_odoo.py
+++ b/pylint_odoo/checkers/modules_odoo.py
@@ -733,7 +733,9 @@ def _check_file_not_used(self):
         module_files = set(self._get_module_files())
         referenced_files = set(self._get_manifest_referenced_files())
         for no_referenced_file in (module_files - referenced_files):
-            if not no_referenced_file.startswith('static/'):
+            if (not no_referenced_file.startswith('static/') and
+                not (no_referenced_file.startswith('test/') or
+                     no_referenced_file.startswith('tests/'))):
                 self.msg_args.append((no_referenced_file,))
         if self.msg_args:
             return False
diff --git a/pylint_odoo/test_repo/broken_module2/tests/data/help_test_data.xml b/pylint_odoo/test_repo/broken_module2/tests/data/help_test_data.xml
new file mode 100644
index 00000000..6f6c033a
--- /dev/null
+++ b/pylint_odoo/test_repo/broken_module2/tests/data/help_test_data.xml
@@ -0,0 +1,5 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+    <data>
+    </data>
+</odoo>