add_filter( 'woocommerce_account_menu_items', 'snippetpress_remove_empty_downloads_link' ); 
function snippetpress_remove_empty_downloads_link( $items ) {   
    if (!is_admin()){       
        $downloads     = WC()->customer->get_downloadable_products();
        $has_downloads = (bool) $downloads;
        if ( !$has_downloads) {
            unset($items['downloads']);
        }       
    }   
    return $items;
}