diff --git a/src/cpu/kernels/sub/neon/impl.h b/src/cpu/kernels/sub/neon/impl.h
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+++ b/src/cpu/kernels/sub/neon/impl.h
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+/*
+ * Copyright (c) 2021-2023 Arm Limited.
+ *
+ * SPDX-License-Identifier: MIT
+ *
+ * Permission is hereby granted, free of charge, to any person obtaining a copy
+ * of this software and associated documentation files (the "Software"), to
+ * deal in the Software without restriction, including without limitation the
+ * rights to use, copy, modify, merge, publish, distribute, sublicense, and/or
+ * sell copies of the Software, and to permit persons to whom the Software is
+ * furnished to do so, subject to the following conditions:
+ *
+ * The above copyright notice and this permission notice shall be included in all
+ * copies or substantial portions of the Software.
+ *
+ * THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+ * IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+ * FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+ * AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+ * LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+ * OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+ * SOFTWARE.
+ */
+
+#ifndef ACL_SRC_CPU_KERNELS_SUB_NEON_IMPL_H
+#define ACL_SRC_CPU_KERNELS_SUB_NEON_IMPL_H
+
+#include "arm_compute/core/Helpers.h"
+#include "arm_compute/core/ITensor.h"
+#include "arm_compute/core/Types.h"
+#include "arm_compute/core/utils/misc/Traits.h"
+
+#include "src/core/helpers/WindowHelpers.h"
+#include "src/core/NEON/wrapper/intrinsics/intrinsics.h"
+#include "src/core/NEON/wrapper/scalar/sub.h"
+
+namespace arm_compute
+{
+namespace cpu
+{
+template <typename T>
+void sub_same_neon(
+    const ITensor *src0, const ITensor *src1, ITensor *dst, const ConvertPolicy &policy, const Window &window)
+{
+    /** SIMD vector tag type. */
+    using ExactTagType = typename wrapper::traits::neon_bitvector_tag_t<T, wrapper::traits::BitWidth::W128>;
+
+    bool is_sat = policy == ConvertPolicy::SATURATE;
+
+    // Create input windows
+    Window input1_win = window.broadcast_if_dimension_le_one(src0->info()->tensor_shape());
+    Window input2_win = window.broadcast_if_dimension_le_one(src1->info()->tensor_shape());
+
+    // Clear X Dimension on execution window as we handle manually
+    Window win = window;
+    win.set(Window::DimX, Window::Dimension(0, 1, 1));
+
+    constexpr int window_step_x         = 16 / sizeof(T);
+    const auto    window_start_x        = static_cast<int>(window.x().start());
+    const auto    window_end_x          = static_cast<int>(window.x().end());
+    const bool    is_broadcast_across_x = src0->info()->tensor_shape().x() != src1->info()->tensor_shape().x();
+
+    Iterator input1(src0, window.broadcast_if_dimension_le_one(src0->info()->tensor_shape()));
+    Iterator input2(src1, window.broadcast_if_dimension_le_one(src1->info()->tensor_shape()));
+    Iterator output(dst, window);
+
+    if (is_broadcast_across_x)
+    {
+        const bool     is_broadcast_input_2 = input2_win.x().step() == 0;
+        Window         broadcast_win        = is_broadcast_input_2 ? input2_win : input1_win;
+        Window         non_broadcast_win    = !is_broadcast_input_2 ? input2_win : input1_win;
+        const ITensor *broadcast_tensor     = is_broadcast_input_2 ? src1 : src0;
+        const ITensor *non_broadcast_tensor = !is_broadcast_input_2 ? src1 : src0;
+
+        // Clear X Dimension on execution window as we handle manually
+        non_broadcast_win.set(Window::DimX, Window::Dimension(0, 1, 1));
+
+        Iterator broadcast_input(broadcast_tensor, broadcast_win);
+        Iterator non_broadcast_input(non_broadcast_tensor, non_broadcast_win);
+        Iterator output(dst, win);
+
+        execute_window_loop(
+            win,
+            [&](const Coordinates &)
+            {
+                const auto non_broadcast_input_ptr = reinterpret_cast<const T *>(non_broadcast_input.ptr());
+                const auto output_ptr              = reinterpret_cast<T *>(output.ptr());
+
+                const T    broadcast_value     = *reinterpret_cast<const T *>(broadcast_input.ptr());
+                const auto broadcast_value_vec = wrapper::vdup_n(broadcast_value, ExactTagType{});
+
+                // Compute S elements per iteration
+                int x = window_start_x;
+                for (; x <= (window_end_x - window_step_x); x += window_step_x)
+                {
+                    const auto non_broadcast_v = wrapper::vloadq(non_broadcast_input_ptr + x);
+                    auto       res             = is_sat ? wrapper::vqsub(broadcast_value_vec, non_broadcast_v)
+                                                        : wrapper::vsub(broadcast_value_vec, non_broadcast_v);
+                    if (is_broadcast_input_2)
+                    {
+                        res = wrapper::vmul(res, wrapper::vdup_n(static_cast<T>(-1), ExactTagType{}));
+                    }
+                    wrapper::vstore(output_ptr + x, res);
+                }
+
+                // Compute left-over elements
+                for (; x < window_end_x; ++x)
+                {
+                    const auto non_broadcast_v = *(non_broadcast_input_ptr + x);
+                    auto       res =
+                        is_sat ? wrapper::sub_sat(broadcast_value, non_broadcast_v) : broadcast_value - non_broadcast_v;
+                    if (is_broadcast_input_2)
+                    {
+                        res = static_cast<T>(-1) * res;
+                    }
+
+                    *(output_ptr + x) = res;
+                }
+            },
+            broadcast_input, non_broadcast_input, output);
+    }
+    else
+    {
+        // Clear X Dimension on execution window as we handle manually
+        input1_win.set(Window::DimX, Window::Dimension(0, 1, 1));
+        input2_win.set(Window::DimX, Window::Dimension(0, 1, 1));
+
+        Iterator input1(src0, input1_win);
+        Iterator input2(src1, input2_win);
+        Iterator output(dst, win);
+
+        execute_window_loop(
+            win,
+            [&](const Coordinates &)
+            {
+                const auto input1_ptr = reinterpret_cast<const T *>(input1.ptr());
+                const auto input2_ptr = reinterpret_cast<const T *>(input2.ptr());
+                const auto output_ptr = reinterpret_cast<T *>(output.ptr());
+
+                // Compute S elements per iteration
+                int x = window_start_x;
+                for (; x <= (window_end_x - window_step_x); x += window_step_x)
+                {
+                    const auto val1 = wrapper::vloadq(input1_ptr + x);
+                    const auto val2 = wrapper::vloadq(input2_ptr + x);
+                    const auto res  = is_sat ? wrapper::vqsub(val1, val2) : wrapper::vsub(val1, val2);
+                    wrapper::vstore(output_ptr + x, res);
+                }
+
+                // Compute left-over elements
+                for (; x < window_end_x; ++x)
+                {
+                    const auto val1   = *(input1_ptr + x);
+                    const auto val2   = *(input2_ptr + x);
+                    *(output_ptr + x) = is_sat ? wrapper::sub_sat(val1, val2) : val1 - val2;
+                }
+            },
+            input1, input2, output);
+    }
+}
+} // namespace cpu
+} // namespace arm_compute
+
+#endif // ACL_SRC_CPU_KERNELS_SUB_NEON_IMPL_H