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.
Follow Sporting Life on social - find us on Facebook here or tweet @SportingLifeFC
Related football content
- How Klopp got to the top
- Firmino the great connector
- Analysis: Salah's scoring exploits
- Jack's the lad for United
- Message from the editor
- Laura Woods: Unprecedented times
- Who is the PL's best goalkeeper?
- Sky Bet EFL: Great Games
- Coronavirus: Latest updates
- The best sporting documentaries
- Paper Talk - latest transfer gossip
