diff --git a/sql/catalyst/src/main/scala/org/apache/spark/sql/catalyst/expressions/EquivalentExpressions.scala b/sql/catalyst/src/main/scala/org/apache/spark/sql/catalyst/expressions/EquivalentExpressions.scala
index 32eb650aa6d2..67298678e8f3 100644
--- a/sql/catalyst/src/main/scala/org/apache/spark/sql/catalyst/expressions/EquivalentExpressions.scala
+++ b/sql/catalyst/src/main/scala/org/apache/spark/sql/catalyst/expressions/EquivalentExpressions.scala
@@ -143,7 +143,13 @@ class EquivalentExpressions {
       // a subexpression among values doesn't need to be in conditions because no matter which
       // condition is true, it will be evaluated.
       val conditions = c.branches.tail.map(_._1)
-      val values = c.branches.map(_._2) ++ c.elseValue
+      // For an expression to be in all branch values of a CaseWhen statement, it must also be in
+      // the elseValue.
+      val values = if (c.elseValue.nonEmpty) {
+        c.branches.map(_._2) ++ c.elseValue
+      } else {
+        Nil
+      }
       Seq(conditions, values)
     case c: Coalesce => Seq(c.children.tail)
     case _ => Nil
diff --git a/sql/catalyst/src/test/scala/org/apache/spark/sql/catalyst/expressions/SubexpressionEliminationSuite.scala b/sql/catalyst/src/test/scala/org/apache/spark/sql/catalyst/expressions/SubexpressionEliminationSuite.scala
index 5e6b07422c76..7a17a05439eb 100644
--- a/sql/catalyst/src/test/scala/org/apache/spark/sql/catalyst/expressions/SubexpressionEliminationSuite.scala
+++ b/sql/catalyst/src/test/scala/org/apache/spark/sql/catalyst/expressions/SubexpressionEliminationSuite.scala
@@ -209,7 +209,7 @@ class SubexpressionEliminationSuite extends SparkFunSuite with ExpressionEvalHel
       (GreaterThan(add2, Literal(4)), add1) ::
       (GreaterThan(add2, Literal(5)), add1) :: Nil
 
-    val caseWhenExpr2 = CaseWhen(conditions2, None)
+    val caseWhenExpr2 = CaseWhen(conditions2, add1)
     val equivalence2 = new EquivalentExpressions
     equivalence2.addExprTree(caseWhenExpr2)
 
@@ -317,7 +317,7 @@ class SubexpressionEliminationSuite extends SparkFunSuite with ExpressionEvalHel
     val add3 = Add(add1, add2)
     val condition = (GreaterThan(add3, Literal(3)), add3) :: Nil
 
-    val caseWhenExpr = CaseWhen(condition, None)
+    val caseWhenExpr = CaseWhen(condition, Add(add3, Literal(1)))
     val equivalence = new EquivalentExpressions
     equivalence.addExprTree(caseWhenExpr)
 
@@ -354,6 +354,22 @@ class SubexpressionEliminationSuite extends SparkFunSuite with ExpressionEvalHel
     assert(equivalence2.getAllEquivalentExprs() ===
       Seq(Seq(add, add), Seq(Add(Literal(3), add), Add(Literal(3), add))))
   }
+
+  test("SPARK-35499: Subexpressions should only be extracted from CaseWhen values with an "
+    + "elseValue") {
+    val add1 = Add(Literal(1), Literal(2))
+    val add2 = Add(Literal(2), Literal(3))
+    val conditions = (GreaterThan(add1, Literal(3)), add1) ::
+      (GreaterThan(add2, Literal(4)), add1) ::
+      (GreaterThan(add2, Literal(5)), add1) :: Nil
+
+    val caseWhenExpr = CaseWhen(conditions, None)
+    val equivalence = new EquivalentExpressions
+    equivalence.addExprTree(caseWhenExpr)
+
+    // `add1` is not in the elseValue, so we can't extract it from the branches
+    assert(equivalence.getAllEquivalentExprs().count(_.size == 2) == 0)
+  }
 }
 
 case class CodegenFallbackExpression(child: Expression)
diff --git a/sql/core/src/test/scala/org/apache/spark/sql/DataFrameSuite.scala b/sql/core/src/test/scala/org/apache/spark/sql/DataFrameSuite.scala
index 19c905326042..6cdcc88e17e0 100644
--- a/sql/core/src/test/scala/org/apache/spark/sql/DataFrameSuite.scala
+++ b/sql/core/src/test/scala/org/apache/spark/sql/DataFrameSuite.scala
@@ -2870,13 +2870,15 @@ class DataFrameSuite extends QueryTest
       s
     })
     val df1 = spark.range(5).select(when(functions.length(simpleUDF($"id")) > 0,
-      functions.length(simpleUDF($"id"))))
+      functions.length(simpleUDF($"id"))).otherwise(
+        functions.length(simpleUDF($"id")) + 1))
     df1.collect()
     assert(accum.value == 5)
 
     val nondeterministicUDF = simpleUDF.asNondeterministic()
     val df2 = spark.range(5).select(when(functions.length(nondeterministicUDF($"id")) > 0,
-      functions.length(nondeterministicUDF($"id"))))
+      functions.length(nondeterministicUDF($"id"))).otherwise(
+        functions.length(nondeterministicUDF($"id")) + 1))
     df2.collect()
     assert(accum.value == 15)
   }