Let G=(VG,EG) be a graph with an adjacency matrix AG and a diagonal degree matrix DG. For any graph G and a real number α∈[0,1], the Aα-matrix of G, denoted by Aα(G), is defined as Aα(G)=αDG+(1−α)AG. The generalized subdivision graph SG(n1,m1), derived from the subdivision graph of G having the vertex set VG∪EG, comprises a vertex set VG×{1,2,…,n1}∪EG×{1,2,…,m1}. This construction includes n1 replicas of VG and m1 replicas of EG, with edges established between vertices (v,i) and (e,j) where e∈EG is incident to v∈VG in G. In this paper, we derive the Aα-characteristic polynomial of SG(n1,m1). We demonstrate that if G is a regular graph, then the Aα-spectrum of SG(n1,m1) is completely determined by the Laplacian spectrum of G. Specifically, when n1=m1, the Aα-spectrum of SG(n1,m1) is completely determined by the Laplacian spectrum of the subdivision graph of G. In conclusion, as an application, we present the construction of infinite families of non-isomorphic graphs that are Aα-cospectral.