https://bugs.freedesktop.org/show_bug.cgi?id=87043

--- Comment #2 from m.a.riosv <mari...@miguelangel.mobi> ---
Created attachment 110499
  --> https://bugs.freedesktop.org/attachment.cgi?id=110499&action=edit
Sample file for test

LibreOffice help:
""
SUBTOTAL
Calculates subtotals. If a range already contains subtotals, these are not used
for further calculations. Use this function with the AutoFilters to take only
the filtered records into account.
""
The function works with filtered records, not with manually hidden records.

This behaviour it's from ever, inherited from OpenOffice.

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