diff --git a/poetry/masonry/builders/wheel.py b/poetry/masonry/builders/wheel.py
index 24efb2f7d7d..cdba38c51e3 100644
--- a/poetry/masonry/builders/wheel.py
+++ b/poetry/masonry/builders/wheel.py
@@ -153,7 +153,9 @@ def _copy_module(self, wheel):
                 else:
                     rel_file = file.relative_to(self._path)
 
-                if self.is_excluded(rel_file.as_posix()):
+                if self.is_excluded(rel_file.as_posix()) and isinstance(
+                    include, PackageInclude
+                ):
                     continue
 
                 if file.suffix == ".pyc":
diff --git a/tests/masonry/builders/fixtures/exclude_nested_data_toml/my_package/data/data2.txt b/tests/masonry/builders/fixtures/exclude_nested_data_toml/my_package/data/data2.txt
new file mode 100644
index 00000000000..e69de29bb2d
diff --git a/tests/masonry/builders/fixtures/exclude_nested_data_toml/pyproject.toml b/tests/masonry/builders/fixtures/exclude_nested_data_toml/pyproject.toml
index 74c8cfbd190..28cff3c5414 100644
--- a/tests/masonry/builders/fixtures/exclude_nested_data_toml/pyproject.toml
+++ b/tests/masonry/builders/fixtures/exclude_nested_data_toml/pyproject.toml
@@ -10,6 +10,7 @@ license = "MIT"
 readme = "README.rst"
 
 exclude = ["**/data/", "**/*/item*"]
+include = ["my_package/data/data2.txt"]
 
 homepage = "https://python-poetry.org/"
 repository = "https://github.com/python-poetry/poetry"
diff --git a/tests/masonry/builders/test_sdist.py b/tests/masonry/builders/test_sdist.py
index 4609c331990..7406af5b305 100644
--- a/tests/masonry/builders/test_sdist.py
+++ b/tests/masonry/builders/test_sdist.py
@@ -436,6 +436,7 @@ def test_src_excluded_nested_data():
         assert "my-package-1.2.3/my_package/data/sub_data/data2.txt" not in names
         assert "my-package-1.2.3/my_package/data/sub_data/data3.txt" not in names
         assert "my-package-1.2.3/my_package/data/data1.txt" not in names
+        assert "my-package-1.2.3/my_package/data/data2.txt" in names
         assert "my-package-1.2.3/my_package/puplic/publicdata.txt" in names
         assert "my-package-1.2.3/my_package/public/item1/itemdata1.txt" not in names
         assert (
diff --git a/tests/masonry/builders/test_wheel.py b/tests/masonry/builders/test_wheel.py
index 346da5256ae..ec3de8f7a60 100644
--- a/tests/masonry/builders/test_wheel.py
+++ b/tests/masonry/builders/test_wheel.py
@@ -93,6 +93,7 @@ def test_wheel_excluded_nested_data():
         assert "my_package/data/sub_data/data2.txt" not in z.namelist()
         assert "my_package/data/sub_data/data3.txt" not in z.namelist()
         assert "my_package/data/data1.txt" not in z.namelist()
+        assert "my_package/data/data2.txt" in z.namelist()
         assert "my_package/puplic/publicdata.txt" in z.namelist()
         assert "my_package/public/item1/itemdata1.txt" not in z.namelist()
         assert "my_package/public/item1/subitem/subitemdata.txt" not in z.namelist()