diff --git a/llvm/lib/CodeGen/AsmPrinter/DwarfCompileUnit.cpp b/llvm/lib/CodeGen/AsmPrinter/DwarfCompileUnit.cpp
--- a/llvm/lib/CodeGen/AsmPrinter/DwarfCompileUnit.cpp
+++ b/llvm/lib/CodeGen/AsmPrinter/DwarfCompileUnit.cpp
@@ -414,7 +414,9 @@
 // and DW_AT_high_pc attributes. If there are global variables in this
 // scope then create and insert DIEs for these variables.
 DIE &DwarfCompileUnit::updateSubprogramScopeDIE(const DISubprogram *SP) {
-  DIE *SPDie = getOrCreateSubprogramDIE(SP, includeMinimalInlineScopes());
+  // Do not consider abstract SP DIEs since they should not have pc attributes.
+  DIE *SPDie = getOrCreateSubprogramDIE(SP, includeMinimalInlineScopes(),
+                                        /*AllowAbstract=*/false);
 
   SmallVector<RangeSpan, 2> BB_List;
   // If basic block sections are on, ranges for each basic block section has
diff --git a/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.h b/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.h
--- a/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.h
+++ b/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.h
@@ -235,7 +235,8 @@
 
   DIE *getOrCreateNameSpace(const DINamespace *NS);
   DIE *getOrCreateModule(const DIModule *M);
-  DIE *getOrCreateSubprogramDIE(const DISubprogram *SP, bool Minimal = false);
+  DIE *getOrCreateSubprogramDIE(const DISubprogram *SP, bool Minimal = false,
+                                bool AllowAbstract = true);
 
   void applySubprogramAttributes(const DISubprogram *SP, DIE &SPDie,
                                  bool SkipSPAttributes = false);
diff --git a/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.cpp b/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.cpp
--- a/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.cpp
+++ b/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.cpp
@@ -1125,7 +1125,8 @@
   return &MDie;
 }
 
-DIE *DwarfUnit::getOrCreateSubprogramDIE(const DISubprogram *SP, bool Minimal) {
+DIE *DwarfUnit::getOrCreateSubprogramDIE(const DISubprogram *SP, bool Minimal,
+                                         bool AllowAbstract) {
   // Construct the context before querying for the existence of the DIE in case
   // such construction creates the DIE (as is the case for member function
   // declarations).
@@ -1144,6 +1145,10 @@
     }
   }
 
+  if (AllowAbstract)
+    if (auto *SPDie = DU->getAbstractSPDies().lookup(SP))
+      return SPDie;
+
   // DW_TAG_inlined_subroutine may refer to this DIE.
   DIE &SPDie = createAndAddDIE(dwarf::DW_TAG_subprogram, *ContextDIE, SP);
 
diff --git a/llvm/test/DebugInfo/Generic/import-inlined-declaration.ll b/llvm/test/DebugInfo/Generic/import-inlined-declaration.ll
new file mode 100644
--- /dev/null
+++ b/llvm/test/DebugInfo/Generic/import-inlined-declaration.ll
@@ -0,0 +1,71 @@
+; RUN: %llc_dwarf -O0 -filetype=obj < %s | llvm-dwarfdump - | FileCheck --implicit-check-not "{{DW_TAG|NULL}}" %s
+
+; namespace ns {
+; inline __attribute__((always_inline))
+; void foo() { int a = 4; }
+; }
+;
+; void goo() {
+;   using ns::foo;
+;   foo();
+; }
+
+; Ensure that imported declarations reference the correct subprograms even if
+; those subprograms are inlined.
+
+; CHECK: DW_TAG_compile_unit
+; CHECK:   DW_TAG_namespace
+; CHECK:     DW_AT_name     ("ns")
+; CHECK: [[FOO:0x.*]]:     DW_TAG_subprogram
+; CHECK:       DW_AT_name   ("foo")
+; CHECK:       DW_TAG_variable
+; CHECK:       NULL
+; CHECK:     NULL
+; CHECK:   DW_TAG_base_type
+; CHECK:   DW_TAG_subprogram
+; CHECK:     DW_AT_name     ("goo")
+; CHECK:     DW_TAG_imported_declaration
+; CHECK:       DW_AT_import ([[FOO]])
+; CHECK:     DW_TAG_inlined_subroutine
+; CHECK:       DW_TAG_variable
+; CHECK:       NULL
+; CHECK:     NULL
+; CHECK:   NULL
+
+; Function Attrs: mustprogress noinline optnone uwtable
+define dso_local void @_Z3goov() !dbg !4 {
+entry:
+  %a.i = alloca i32, align 4
+  call void @llvm.dbg.declare(metadata i32* %a.i, metadata !16, metadata !DIExpression()), !dbg !18
+  store i32 4, i32* %a.i, align 4, !dbg !18
+  ret void, !dbg !20
+}
+
+; Function Attrs: nofree nosync nounwind readnone speculatable willreturn
+declare void @llvm.dbg.declare(metadata, metadata, metadata)
+
+!llvm.dbg.cu = !{!0}
+!llvm.module.flags = !{!10, !11, !12, !13, !14}
+!llvm.ident = !{!15}
+
+!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !1, producer: "clang version 14.0.0", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, imports: !2, splitDebugInlining: false, nameTableKind: None)
+!1 = !DIFile(filename: "imported-inlined-declaration.cpp", directory: "")
+!2 = !{!3}
+!3 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !4, entity: !8, file: !1, line: 7)
+!4 = distinct !DISubprogram(name: "goo", linkageName: "_Z3goov", scope: !1, file: !1, line: 6, type: !5, scopeLine: 6, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !0, retainedNodes: !7)
+!5 = !DISubroutineType(types: !6)
+!6 = !{null}
+!7 = !{}
+!8 = distinct !DISubprogram(name: "foo", linkageName: "_ZN2ns3fooEv", scope: !9, file: !1, line: 3, type: !5, scopeLine: 3, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !0, retainedNodes: !7)
+!9 = !DINamespace(name: "ns", scope: null)
+!10 = !{i32 7, !"Dwarf Version", i32 4}
+!11 = !{i32 2, !"Debug Info Version", i32 3}
+!12 = !{i32 1, !"wchar_size", i32 4}
+!13 = !{i32 7, !"uwtable", i32 1}
+!14 = !{i32 7, !"frame-pointer", i32 2}
+!15 = !{!"clang version 14.0.0"}
+!16 = !DILocalVariable(name: "a", scope: !8, file: !1, line: 3, type: !17)
+!17 = !DIBasicType(name: "int", size: 32, encoding: DW_ATE_signed)
+!18 = !DILocation(line: 3, column: 18, scope: !8, inlinedAt: !19)
+!19 = distinct !DILocation(line: 8, column: 2, scope: !4)
+!20 = !DILocation(line: 9, column: 1, scope: !4)