https://gcc.gnu.org/bugzilla/show_bug.cgi?id=97122

kargl at gcc dot gnu.org changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
   Last reconfirmed|                            |2020-09-20
     Ever confirmed|0                           |1
                 CC|                            |kargl at gcc dot gnu.org
           Priority|P3                          |P4
             Status|UNCONFIRMED                 |NEW

--- Comment #1 from kargl at gcc dot gnu.org ---
This allows your code to compile.

Index: gcc/fortran/decl.c
===================================================================
--- gcc/fortran/decl.c  (revision 280157)
+++ gcc/fortran/decl.c  (working copy)
@@ -11395,8 +11395,9 @@ gfc_match_final_decl (void)
   block = gfc_state_stack->previous->sym;
   gcc_assert (block);

-  if (!gfc_state_stack->previous || !gfc_state_stack->previous->previous
-      || gfc_state_stack->previous->previous->state != COMP_MODULE)
+  if (!gfc_state_stack->previous->previous
+      && gfc_state_stack->previous->previous->state != COMP_MODULE
+      && gfc_state_stack->previous->previous->state != COMP_SUBMODULE)
     {
       gfc_error ("Derived type declaration with FINAL at %C must be in the"
                 " specification part of a MODULE");

Alternatively, the if-block can likely be removed.

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