After some tests I can say that the Exit Action WON'T be executed if the SFCReset flag or the SFCInit flag are active.
I have an SFC POU with an SFCReset Flag that I use to restart it from the beginning. It works properly. During an Action Step I set one variable to TRUE and I reset it to FALSE during the Exit Action. My question is if this Exit Action will be activated -and the variable reset to FALSE- if I get out of the active step using the SFCReset Flag.