Costa was given a six-month suspended sentence after reaching a deal with authorities to pay more than 500,000 euros ($560,000).
The striker appeared briefly at a Madrid court to finalize the deal with authorities.
Spain has cracked down on tax fraud by soccer players in recent years, including Lionel Messi and Cristiano Ronaldo and coach José Mourinho. None of them did prison time, but they all paid hefty fines. (AP) PDS PDS