Atletico Madrid forward Diego Costa will be charged in a Madrid over tax fraud.
The 31-year-old on June 4 will appear in court over charges of defrauding the Spanish government of £813,000 by not declaring payments of more than £4.19m from his 2014 move to Chelsea in 2014.
He will face more charges of failing to declare more than £800,000 in image rights.
In addition, he did not declare more than 1m euros in image rights.
Spanish prosecutors have asked the court to sentence the Spain international to a six-month prison term and a fine of £457,128.
However, Spanish law allows prison sentences below two years for non-violent crimes be exchanged or a fine, so Costa, if found guilty, can escape a custodial sentence by paying an additional 32,896 fine.
Costa left the English Premier League side, Chelsea, in 2017, re-joining his old club Atletico.