diff --git a/drivers/net/can/m_can/m_can.c b/drivers/net/can/m_can/m_can.c
index 16e9e7d7527d..533bcb77c9f9 100644
--- a/drivers/net/can/m_can/m_can.c
+++ b/drivers/net/can/m_can/m_can.c
@@ -695,47 +695,60 @@ static int m_can_handle_lec_err(struct net_device *dev,
 	u32 timestamp = 0;
 
 	cdev->can.can_stats.bus_error++;
-	stats->rx_errors++;
 
 	/* propagate the error condition to the CAN stack */
 	skb = alloc_can_err_skb(dev, &cf);
-	if (unlikely(!skb))
-		return 0;
 
 	/* check for 'last error code' which tells us the
 	 * type of the last error to occur on the CAN bus
 	 */
-	cf->can_id |= CAN_ERR_PROT | CAN_ERR_BUSERROR;
+	if (likely(skb))
+		cf->can_id |= CAN_ERR_PROT | CAN_ERR_BUSERROR;
 
 	switch (lec_type) {
 	case LEC_STUFF_ERROR:
 		netdev_dbg(dev, "stuff error\n");
-		cf->data[2] |= CAN_ERR_PROT_STUFF;
+		stats->rx_errors++;
+		if (likely(skb))
+			cf->data[2] |= CAN_ERR_PROT_STUFF;
 		break;
 	case LEC_FORM_ERROR:
 		netdev_dbg(dev, "form error\n");
-		cf->data[2] |= CAN_ERR_PROT_FORM;
+		stats->rx_errors++;
+		if (likely(skb))
+			cf->data[2] |= CAN_ERR_PROT_FORM;
 		break;
 	case LEC_ACK_ERROR:
 		netdev_dbg(dev, "ack error\n");
-		cf->data[3] = CAN_ERR_PROT_LOC_ACK;
+		stats->tx_errors++;
+		if (likely(skb))
+			cf->data[3] = CAN_ERR_PROT_LOC_ACK;
 		break;
 	case LEC_BIT1_ERROR:
 		netdev_dbg(dev, "bit1 error\n");
-		cf->data[2] |= CAN_ERR_PROT_BIT1;
+		stats->tx_errors++;
+		if (likely(skb))
+			cf->data[2] |= CAN_ERR_PROT_BIT1;
 		break;
 	case LEC_BIT0_ERROR:
 		netdev_dbg(dev, "bit0 error\n");
-		cf->data[2] |= CAN_ERR_PROT_BIT0;
+		stats->tx_errors++;
+		if (likely(skb))
+			cf->data[2] |= CAN_ERR_PROT_BIT0;
 		break;
 	case LEC_CRC_ERROR:
 		netdev_dbg(dev, "CRC error\n");
-		cf->data[3] = CAN_ERR_PROT_LOC_CRC_SEQ;
+		stats->rx_errors++;
+		if (likely(skb))
+			cf->data[3] = CAN_ERR_PROT_LOC_CRC_SEQ;
 		break;
 	default:
 		break;
 	}
 
+	if (unlikely(!skb))
+		return 0;
+
 	if (cdev->is_peripheral)
 		timestamp = m_can_get_timestamp(cdev);