diff --git a/sql/core/src/main/scala/org/apache/spark/sql/execution/adaptive/InsertAdaptiveSparkPlan.scala b/sql/core/src/main/scala/org/apache/spark/sql/execution/adaptive/InsertAdaptiveSparkPlan.scala
index 621c063e5a7d8..52e24cff825d9 100644
--- a/sql/core/src/main/scala/org/apache/spark/sql/execution/adaptive/InsertAdaptiveSparkPlan.scala
+++ b/sql/core/src/main/scala/org/apache/spark/sql/execution/adaptive/InsertAdaptiveSparkPlan.scala
@@ -51,7 +51,7 @@ case class InsertAdaptiveSparkPlan(
           // Plan sub-queries recursively and pass in the shared stage cache for exchange reuse.
           // Fall back to non-AQE mode if AQE is not supported in any of the sub-queries.
           val subqueryMap = buildSubqueryMap(plan)
-          val planSubqueriesRule = PlanAdaptiveSubqueries(subqueryMap)
+          val planSubqueriesRule = PlanAdaptiveSubqueries(subqueryMap, conf.subqueryReuseEnabled)
           val preprocessingRules = Seq(
             planSubqueriesRule)
           // Run pre-processing rules.
@@ -112,21 +112,24 @@ case class InsertAdaptiveSparkPlan(
    * For each sub-query, generate the adaptive execution plan for each sub-query by applying this
    * rule, or reuse the execution plan from another sub-query of the same semantics if possible.
    */
-  private def buildSubqueryMap(plan: SparkPlan): Map[Long, SubqueryExec] = {
-    val subqueryMap = mutable.HashMap.empty[Long, SubqueryExec]
+  private def buildSubqueryMap(plan: SparkPlan): Map[Long, mutable.Queue[SubqueryExec]] = {
+    val reuseSubquery = conf.subqueryReuseEnabled
+    val subqueryMap = mutable.HashMap.empty[Long, mutable.Queue[SubqueryExec]]
     plan.foreach(_.expressions.foreach(_.foreach {
       case expressions.ScalarSubquery(p, _, exprId)
-          if !subqueryMap.contains(exprId.id) =>
+          if !(reuseSubquery && subqueryMap.contains(exprId.id)) =>
         val executedPlan = compileSubquery(p)
         verifyAdaptivePlan(executedPlan, p)
         val subquery = SubqueryExec(s"subquery${exprId.id}", executedPlan)
-        subqueryMap.put(exprId.id, subquery)
+        val subqueries = subqueryMap.getOrElseUpdate(exprId.id, mutable.Queue())
+        subqueries.enqueue(subquery)
       case expressions.InSubquery(_, ListQuery(query, _, exprId, _))
-          if !subqueryMap.contains(exprId.id) =>
+          if !(reuseSubquery && subqueryMap.contains(exprId.id)) =>
         val executedPlan = compileSubquery(query)
         verifyAdaptivePlan(executedPlan, query)
         val subquery = SubqueryExec(s"subquery#${exprId.id}", executedPlan)
-        subqueryMap.put(exprId.id, subquery)
+        val subqueries = subqueryMap.getOrElseUpdate(exprId.id, mutable.Queue())
+        subqueries.enqueue(subquery)
       case _ =>
     }))
 
diff --git a/sql/core/src/main/scala/org/apache/spark/sql/execution/adaptive/PlanAdaptiveSubqueries.scala b/sql/core/src/main/scala/org/apache/spark/sql/execution/adaptive/PlanAdaptiveSubqueries.scala
index f845b6b16ee3a..9389183d6c287 100644
--- a/sql/core/src/main/scala/org/apache/spark/sql/execution/adaptive/PlanAdaptiveSubqueries.scala
+++ b/sql/core/src/main/scala/org/apache/spark/sql/execution/adaptive/PlanAdaptiveSubqueries.scala
@@ -17,18 +17,27 @@
 
 package org.apache.spark.sql.execution.adaptive
 
+import scala.collection.mutable
+
 import org.apache.spark.sql.catalyst.expressions
 import org.apache.spark.sql.catalyst.expressions.{CreateNamedStruct, ListQuery, Literal}
 import org.apache.spark.sql.catalyst.rules.Rule
 import org.apache.spark.sql.execution
 import org.apache.spark.sql.execution.{InSubqueryExec, SparkPlan, SubqueryExec}
 
-case class PlanAdaptiveSubqueries(subqueryMap: Map[Long, SubqueryExec]) extends Rule[SparkPlan] {
+case class PlanAdaptiveSubqueries(
+    subqueryMap: Map[Long, mutable.Queue[SubqueryExec]],
+    reuseSubquery: Boolean) extends Rule[SparkPlan] {
+
+  private def subqueryExec(id: Long): SubqueryExec = {
+    val subqueries = subqueryMap(id)
+    if (reuseSubquery) subqueries.head else subqueries.dequeue()
+  }
 
   def apply(plan: SparkPlan): SparkPlan = {
     plan.transformAllExpressions {
       case expressions.ScalarSubquery(_, _, exprId) =>
-        execution.ScalarSubquery(subqueryMap(exprId.id), exprId)
+        execution.ScalarSubquery(subqueryExec(exprId.id), exprId)
       case expressions.InSubquery(values, ListQuery(_, _, exprId, _)) =>
         val expr = if (values.length == 1) {
           values.head
@@ -39,7 +48,7 @@ case class PlanAdaptiveSubqueries(subqueryMap: Map[Long, SubqueryExec]) extends
             }
           )
         }
-        InSubqueryExec(expr, subqueryMap(exprId.id), exprId)
+        InSubqueryExec(expr, subqueryExec(exprId.id), exprId)
     }
   }
 }
diff --git a/sql/core/src/test/scala/org/apache/spark/sql/SubquerySuite.scala b/sql/core/src/test/scala/org/apache/spark/sql/SubquerySuite.scala
index ff8f94c68c5ee..9d2ce26246503 100644
--- a/sql/core/src/test/scala/org/apache/spark/sql/SubquerySuite.scala
+++ b/sql/core/src/test/scala/org/apache/spark/sql/SubquerySuite.scala
@@ -21,7 +21,7 @@ import scala.collection.mutable.ArrayBuffer
 
 import org.apache.spark.sql.catalyst.expressions.SubqueryExpression
 import org.apache.spark.sql.catalyst.plans.logical.{Join, LogicalPlan, Sort}
-import org.apache.spark.sql.execution.{ColumnarToRowExec, ExecSubqueryExpression, FileSourceScanExec, InputAdapter, ReusedSubqueryExec, ScalarSubquery, SubqueryExec, WholeStageCodegenExec}
+import org.apache.spark.sql.execution.{BaseSubqueryExec, ColumnarToRowExec, ExecSubqueryExpression, FileSourceScanExec, InputAdapter, ReusedSubqueryExec, ScalarSubquery, SubqueryExec, WholeStageCodegenExec}
 import org.apache.spark.sql.execution.adaptive.AdaptiveSparkPlanHelper
 import org.apache.spark.sql.execution.datasources.FileScanRDD
 import org.apache.spark.sql.internal.SQLConf
@@ -1646,4 +1646,24 @@ class SubquerySuite extends QueryTest with SharedSparkSession with AdaptiveSpark
     checkAnswer(df, df2)
     checkAnswer(df, Nil)
   }
+
+  test("SPARK-31206: AQE should not use same SubqueryExec when reuse is off") {
+    Seq(true, false).foreach { reuse =>
+      withSQLConf(SQLConf.ADAPTIVE_EXECUTION_ENABLED.key -> "true",
+        SQLConf.SUBQUERY_REUSE_ENABLED.key -> reuse.toString) {
+        withTempView("t1", "t2") {
+          spark.range(10).selectExpr("id as a").createOrReplaceTempView("t1")
+          spark.range(10).selectExpr("id as b").createOrReplaceTempView("t2")
+          val plan = stripAQEPlan(spark.sql(
+            "select b as b1, b as b2 from (select a, (select b from t2 where b = 51) b from t1)")
+            .queryExecution.executedPlan)
+          val subqueries = collectInPlanAndSubqueries(plan) {
+            case subqury: BaseSubqueryExec => subqury
+          }
+          assert(subqueries.size == 2)
+          assert(subqueries.map(_.id).toSet.size === (if (reuse) 1 else 2))
+        }
+      }
+    }
+  }
 }