Past Considerations
Registered User
Subtitles can be distracting IF you're not used to them, but in regions where dubbing is not a thing (kids' shows & movies excluded) everyone gets used to reading subtitles and it becomes a second nature, so this is a pretty moot point.Subtitles can ruin a movie more than bad dubbing IMHO. I on my part always advise to watch the movies you already know in the original language to people who learn languages.
Subtitles are also said to help developing reading skills of children. Sounds funny, but it is just extra practice and forces one to read quickly.