Diego Costa, the Atletico Madrid and Spain forward, has been accused of tax fraud by a prosecutor in Madrid.
On Tuesday, 30-year-old Costa was said to have not declared €1.4million (£1.24m) of income when he joined Premier League club Chelsea in 2014.
The money is understood to have been made from image rights.
Costa joined the Blues for £32million and spent three-and-a-half years at Stamford Bridge before returning to former club Atletico Madrid.
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He won two Premier League titles with Chelsea, and has added the Europa League to his trophy haul since re-signing for Atleti.
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Brazil-born Costa has also appeared 24 times for Spain’s national team, scoring 10 goals.