diff --git a/src/PhpSpreadsheet/Calculation/MathTrig.php b/src/PhpSpreadsheet/Calculation/MathTrig.php
index 86598f87..889d72a9 100644
--- a/src/PhpSpreadsheet/Calculation/MathTrig.php
+++ b/src/PhpSpreadsheet/Calculation/MathTrig.php
@@ -1087,10 +1087,11 @@ class MathTrig
             $args,
             function ($index) use ($cellReference) {
                 list(, $row, $column) = explode('.', $index);
-
-                //take this cell out if it contains the SUBTOTAL formula
-                return strpos(strtoupper($cellReference->getWorksheet()->getCell($column . $row)->getValue()), '=SUBTOTAL(') === false;
-
+                if ($cellReference->getWorksheet()->cellExists($column . $row)) {
+                    //take this cell out if it contains the SUBTOTAL formula
+                    return strpos(strtoupper($cellReference->getWorksheet()->getCell($column . $row)->getValue()), '=SUBTOTAL(') === false;
+                }
+                return true;
             },
             ARRAY_FILTER_USE_KEY
         );
@@ -1109,8 +1110,8 @@ class MathTrig
      */
     public static function SUBTOTAL(...$args)
     {
+        $cellReference = array_pop($args);
         $aArgs = Functions::flattenArrayIndexed($args);
-        $cellReference = array_pop($aArgs);
         $subtotal = array_shift($aArgs);
 
         // Calculate
diff --git a/tests/PhpSpreadsheetTests/Calculation/MathTrigTest.php b/tests/PhpSpreadsheetTests/Calculation/MathTrigTest.php
index c863f6ce..e6992360 100644
--- a/tests/PhpSpreadsheetTests/Calculation/MathTrigTest.php
+++ b/tests/PhpSpreadsheetTests/Calculation/MathTrigTest.php
@@ -499,4 +499,24 @@ class MathTrigTest extends TestCase
     {
         return require 'data/Calculation/MathTrig/SUMIF.php';
     }
+
+    /**
+     * @dataProvider providerSUBTOTAL
+     *
+     * @param mixed $expectedResult
+     */
+    public function testSUBTOTAL($expectedResult, ...$args)
+    {
+        $spreadsheet = new \PhpOffice\PhpSpreadsheet\Spreadsheet();
+        $cellReference = $spreadsheet->getActiveSheet()->getCell('A1');
+
+        array_push($args, $cellReference);
+        $result = MathTrig::SUBTOTAL(...$args);
+        self::assertEquals($expectedResult, $result, null, 1E-12);
+    }
+
+    public function providerSUBTOTAL()
+    {
+        return require 'data/Calculation/MathTrig/SUBTOTAL.php';
+    }
 }
diff --git a/tests/data/Calculation/MathTrig/SUBTOTAL.php b/tests/data/Calculation/MathTrig/SUBTOTAL.php
new file mode 100644
index 00000000..b11819fd
--- /dev/null
+++ b/tests/data/Calculation/MathTrig/SUBTOTAL.php
@@ -0,0 +1,48 @@
+<?php
+
+return [
+    [
+        19.3333333333333,
+        1, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+    ],
+    [
+        12,
+        2, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+    ],
+    [
+        12,
+        3, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+    ],
+    [
+        89,
+        4, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+    ],
+    [
+        0,
+        5, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+    ],
+    [
+        0,
+        6, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+    ],
+    [
+        27.5196899207337,
+        7, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+    ],
+    [
+        26.3480971271593,
+        8, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+    ],
+    [
+        232,
+        9, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+    ],
+    [
+        757.3333333333330,
+        10, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+    ],
+    [
+        694.2222222222220,
+        11, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+    ],
+];