Former Chelsea striker Diego Costa has been sentenced to six months in prison for tax fraud in Spain - but the Atletico Madrid ace will pay €36,000 fine to avoid any jail time.

Spanish outlet El Mundo report the Brazilian forward pleaded guilty to a tax offence amounting to €1.1m.

He is accused of defrauding the state of more than £900,000 by not declaring payments of more than €5.15m (£4.63m) after his move to Chelsea in 2014.

The tax agency denounced Costa for defrauding the authorities regarding €1m (£890,000) in image rights.

The Spanish treasury added another fiscal crime to Costa before withdrawing and halving the fine.