diff --git a/eth/tracers/native/prestate.go b/eth/tracers/native/prestate.go
index 49679d312f..2e446f729b 100644
--- a/eth/tracers/native/prestate.go
+++ b/eth/tracers/native/prestate.go
@@ -131,7 +131,15 @@ func (t *prestateTracer) OnOpcode(pc uint64, opcode byte, gas, cost uint64, scop
 		addr := common.Address(stackData[stackLen-1].Bytes20())
 		t.lookupAccount(addr)
 		if op == vm.SELFDESTRUCT {
-			t.deleted[caller] = true
+			if t.chainConfig.IsCancun(t.env.BlockNumber, t.env.Time) {
+				// EIP-6780: only delete if created in same transaction
+				if t.created[caller] {
+					t.deleted[caller] = true
+				}
+			} else {
+				// Pre-EIP-6780: always delete
+				t.deleted[caller] = true
+			}
 		}
 	case stackLen >= 5 && (op == vm.DELEGATECALL || op == vm.CALL || op == vm.STATICCALL || op == vm.CALLCODE):
 		addr := common.Address(stackData[stackLen-2].Bytes20())