Diego Costa has been accused of income tax fraud worth just over 1 million euros (£885,755) for money made from image rights, prosecutors in Madrid said on Tuesday.
Costa, who currently plays for La Liga club Atletico Madrid, is accused of illicitly receiving income of 1.4 million euros, and failing to declare it in 2014 when he was signed by Premier League giants Chelsea.
The Brazil-born Spain striker spent three years at Chelsea from 2014 to 2017 during which time he won two Premier League titles and the FA Cup.
He scored 59 goals in 120 appearances for the Blues before forcing through a move to Atletico, where he was reunited with coach Diego Simeone, who steered the club to the Spanish top-flight crown in 2014.
Los Rojiblancos finished second in La Liga last season, 11 points behind winners Barcelona and eight above arch-rivals Real Madrid.
