Atletico Madrid striker Diego Costa faces trial in Spain on June 4 over payments he did not declare when he joined Chelsea in 2014.
The 31-year-old is accused of defrauding Spanish tax authorities of more than €1m (£813,000).
It relates to a €5.15m (£4.19m) sum which he received as part of his move to Stamford Bridge.
The Spain international, who rejoined Atletico from Chelsea in 2017, is also accused of failing to declare more than €1m in image rights.
The punishment recommended by Madrid prosecutors is a six-month prison sentence and a fine of €507,208 (£457,128).
If found guilty Costa is unlikely to serve jail time as Spanish law allows sentences of below two years for non-violent crimes to be exchanged for a fine.
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