diff --git a/core/dbt/include/global_project/macros/etc/is_incremental.sql b/core/dbt/include/global_project/macros/etc/is_incremental.sql
index d28a6a44cb2..f3897294a13 100644
--- a/core/dbt/include/global_project/macros/etc/is_incremental.sql
+++ b/core/dbt/include/global_project/macros/etc/is_incremental.sql
@@ -5,6 +5,6 @@
         {{ return(False) }}
     {% else %}
         {% set relation = adapter.get_relation(this.database, this.schema, this.table) %}
-        {{ return(relation is not none and not flags.FULL_REFRESH) }}
+        {{ return(relation is not none and relation.type == 'table' and not flags.FULL_REFRESH) }}
     {% endif %}
 {% endmacro %}
diff --git a/test/integration/035_changing_relation_type_test/models/model.sql b/test/integration/035_changing_relation_type_test/models/model.sql
index 05b4efd430d..c88e66ee170 100644
--- a/test/integration/035_changing_relation_type_test/models/model.sql
+++ b/test/integration/035_changing_relation_type_test/models/model.sql
@@ -2,3 +2,7 @@
 {{ config(materialized=var('materialized')) }}
 
 select '{{ var("materialized") }}' as materialization
+
+{% if var('materialized') == 'incremental' and is_incremental() %}
+    where 'abc' != (select max(materialization) from {{ this }})
+{% endif %}