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
@@ -1254,9 +1254,11 @@
     EntityDie = getOrCreateNameSpace(NS);
   else if (auto *M = dyn_cast<DIModule>(Entity))
     EntityDie = getOrCreateModule(M);
-  else if (auto *SP = dyn_cast<DISubprogram>(Entity))
-    EntityDie = getOrCreateSubprogramDIE(SP);
-  else if (auto *T = dyn_cast<DIType>(Entity))
+  else if (auto *SP = dyn_cast<DISubprogram>(Entity)) {
+    EntityDie = getAbstractSPDies().lookup(SP);
+    if (!EntityDie)
+      EntityDie = getOrCreateSubprogramDIE(SP);
+  } else if (auto *T = dyn_cast<DIType>(Entity))
     EntityDie = getOrCreateTypeDIE(T);
   else if (auto *GV = dyn_cast<DIGlobalVariable>(Entity))
     EntityDie = getOrCreateGlobalVariableDIE(GV, {});
diff --git a/llvm/test/DebugInfo/Generic/imported-inlined-declaration.ll b/llvm/test/DebugInfo/Generic/imported-inlined-declaration.ll
new file mode 100644
--- /dev/null
+++ b/llvm/test/DebugInfo/Generic/imported-inlined-declaration.ll
@@ -0,0 +1,75 @@
+; RUN: %llc_dwarf -O0 -filetype=obj < %s | llvm-dwarfdump - | FileCheck --implicit-check-not "{{DW_TAG|NULL}}" %s
+
+; Generated from the following source:
+; namespace ns {
+; inline __attribute__((always_inline))
+; void foo() { int a = 4; }
+; }
+;
+; void goo() {
+;   using ns::foo;
+;   foo();
+; }
+
+; Ensure that the imported declaration references the correct subprogram even
+; if it is 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() #0 !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) #1
+
+attributes #0 = { mustprogress noinline optnone uwtable "frame-pointer"="all" "min-legal-vector-width"="0" "no-trapping-math"="true" "stack-protector-buffer-size"="8" "target-cpu"="x86-64" "target-features"="+cx8,+fxsr,+mmx,+sse,+sse2,+x87" "tune-cpu"="generic" }
+attributes #1 = { nofree nosync nounwind readnone speculatable willreturn }
+
+!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)