Diego Costa is set to appear in court on June 4 for alleged tax fraud a week before Atletico Madrid resume their La Liga campaign.
According to a court filing, the Spain international is accused of defrauding the state of more than €1 million by not declaring payments of more than €5.15m (£4.6m/$6.8m) following his move to Chelsea in the summer of 2014.
The Spain international is also accused of failing to declare image rights of more than 1m euros.
Prosecutors in Madrid want Costa to be given a six-month prison sentence and a fine of more than €500,000.
However, the forward could avoid prison in the event he is found guilty as Spanish law allows sentences below two years for non-violent crimes to be exchanged for an additional fine which will be around €36,500.
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