diff --git a/cpu/esp32/Makefile.dep b/cpu/esp32/Makefile.dep
index c01b1e58a5..a85d61af3f 100644
--- a/cpu/esp32/Makefile.dep
+++ b/cpu/esp32/Makefile.dep
@@ -19,8 +19,6 @@ ifneq (,$(filter esp_eth,$(USEMODULE)))
   USEMODULE += netdev_eth
   USEMODULE += netopt
   USEMODULE += xtimer
-  INCLUDES += -I$(RIOTCPU)/$(CPU)/vendor/esp-idf/include/ethernet
-  INCLUDES += -I$(ESP32_SDK_DIR)/components/ethernet/include
 endif
 
 ifneq (,$(filter esp_wifi_any,$(USEMODULE)))
diff --git a/cpu/esp32/Makefile.include b/cpu/esp32/Makefile.include
index 164aee6f1c..ff8bb5cc6c 100644
--- a/cpu/esp32/Makefile.include
+++ b/cpu/esp32/Makefile.include
@@ -48,6 +48,9 @@ INCLUDES += -I$(ESP32_SDK_DIR)/components/soc/esp32/include
 INCLUDES += -I$(ESP32_SDK_DIR)/components/soc/include
 INCLUDES += -I$(RIOTCPU)/$(CPU)
 
+INCLUDES += $(if $(filter esp_eth,$(USEMODULE)),-I$(RIOTCPU)/$(CPU)/vendor/esp-idf/include/ethernet)
+INCLUDES += $(if $(filter esp_eth,$(USEMODULE)),-I$(ESP32_SDK_DIR)/components/ethernet/include)
+
 CFLAGS += -DSDK_NOT_USED -DCONFIG_FREERTOS_UNICORE=1 -DESP_PLATFORM
 CFLAGS += -DLOG_TAG_IN_BRACKETS