Costa on the bench for Atletico's Lleida trip
The striker joins fellow new signing Vitolo among the substitutes for Diego Simeone's men for the last-16 first leg at Camp d'Esports in Catalonia.
Costa will be hoping to make his first competitive club appearance since Chelsea's FA Cup final loss to Arsenal on May 27 last year.
Star forward Antoine Griezmann is also among the replacements, with Fernando Torres and Kevin Gameiro named in a two-pronged attack for the visitors.
Koke and Filipe Luis miss out due to injury concerns, while Luciano Vietto is not in the squad, with the forward expected to finalise a move to Valencia in the coming days.
| STARTING LINEUP
Here’s our starting XI for tonight’s match! Atleeeeeeeeeeeeeti!#AúpaAtleti #LleidaAtleti #CopadelRey pic.twitter.com/mMeCewPzBU— Atlético de Madrid (@atletienglish) January 3, 2018