diff --git a/arch/xtensa/Makefile b/arch/xtensa/Makefile
index 295c120ed099..d67e30faff9c 100644
--- a/arch/xtensa/Makefile
+++ b/arch/xtensa/Makefile
@@ -64,11 +64,7 @@ endif
 vardirs := $(patsubst %,arch/xtensa/variants/%/,$(variant-y))
 plfdirs := $(patsubst %,arch/xtensa/platforms/%/,$(platform-y))
 
-ifeq ($(KBUILD_SRC),)
-KBUILD_CPPFLAGS += $(patsubst %,-I%include,$(vardirs) $(plfdirs))
-else
 KBUILD_CPPFLAGS += $(patsubst %,-I$(srctree)/%include,$(vardirs) $(plfdirs))
-endif
 
 KBUILD_DEFCONFIG := iss_defconfig