https://gcc.gnu.org/bugzilla/show_bug.cgi?id=99773
--- Comment #3 from Christophe Lyon <clyon at gcc dot gnu.org> --- I tried changing TARGET_HARD_FLOAT_SUB in arm.h to: #define TARGET_HARD_FLOAT_SUB (arm_float_abi != ARM_FLOAT_ABI_SOFT \ && (bitmap_bit_p (arm_active_target.isa, \ isa_bit_vfpv2) \ || bitmap_bit_p (arm_active_target.isa, \ isa_bit_mve)) \ && TARGET_32BIT) but that has other implications, like enabing VFP patterns: for instance mulsf3_vfp becomes enabled, leading to a failure when builing libgcc (vmul.f32 is generated for powisf2, but rejected by the assembler) So maybe we just change the condition to emit the attributes in arm_file_start? Something like: if (! TARGET_SOFT_FLOAT || TARGET_HAVE_MVE) { if ((TARGET_HARD_FLOAT && TARGET_VFP_SINGLE) || TARGET_HAVE_MVE) arm_emit_eabi_attribute ("Tag_ABI_HardFP_use", 27, 1); if (TARGET_HARD_FLOAT_ABI || TARGET_HAVE_MVE) arm_emit_eabi_attribute ("Tag_ABI_VFP_args", 28, 1); } but that does not look very clean