diff --git a/rules/S7173/metadata.json b/rules/S7173/metadata.json
new file mode 100644
index 00000000000..2c63c085104
--- /dev/null
+++ b/rules/S7173/metadata.json
@@ -0,0 +1,2 @@
+{
+}
diff --git a/rules/S7173/vb6/metadata.json b/rules/S7173/vb6/metadata.json
new file mode 100644
index 00000000000..b5ce6dbd588
--- /dev/null
+++ b/rules/S7173/vb6/metadata.json
@@ -0,0 +1,24 @@
+{
+  "title": "\"GoSub\" statements should not be used",
+  "type": "CODE_SMELL",
+  "status": "ready",
+  "remediation": {
+    "func": "Constant\/Issue",
+    "constantCost": "10min"
+  },
+  "tags": [
+    "brain-overload"
+  ],
+  "defaultSeverity": "Major",
+  "ruleSpecification": "RSPEC-7173",
+  "sqKey": "S7173",
+  "scope": "All",
+  "defaultQualityProfiles": ["Sonar way"],
+  "quickfix": "infeasible",
+  "code": {
+    "impacts": {
+      "MAINTAINABILITY": "MEDIUM"
+    },
+    "attribute": "CLEAR"
+  }
+}
diff --git a/rules/S7173/vb6/rule.adoc b/rules/S7173/vb6/rule.adoc
new file mode 100644
index 00000000000..bbfd41bc885
--- /dev/null
+++ b/rules/S7173/vb6/rule.adoc
@@ -0,0 +1,43 @@
+== Why is this an issue?
+
+The `GoSub` statement in VB6 is an unstructured control flow statement. It can lead to complex and difficult-to-maintain code, as well as potential stack overflow errors due to improper return handling.
+
+Modern programming practices recommend using proper subroutine or function calls instead, which provide better readability, maintainability, and error handling.
+
+== How to fix it
+
+Replace `GoSub` statements with proper subroutine or function calls.
+
+=== Code examples
+
+==== Noncompliant code example
+
+[source,vb6,diff-id=1,diff-type=noncompliant]
+----
+Sub ExampleProcedure()
+    GoSub SubRoutine
+    Exit Sub
+
+SubRoutine:
+    ' ...
+    Return
+End Sub
+----
+
+==== Compliant solution
+
+[source,vb6,diff-id=1,diff-type=compliant]
+----
+Sub ExampleProcedure()
+    Call SubRoutine
+End Sub
+
+Sub SubRoutine()
+    ' ...
+End Sub
+----
+
+== Resources
+=== Documentation
+
+* Microsoft Learn - https://learn.microsoft.com/en-us/office/vba/language/reference/user-interface-help/gosubreturn-statement[GoSub...Return statement]