Portugal vs Spain : Diego Costa starts in attack and Nacho at right-back in new Spain coach Fernando Hierro’s starting line-up for Friday’s World Cup Group B showdown with neighbours Portugal in Sochi.

The team is that which would likely have started under Julen Lopetegui, had he not been sensationally sacked on Wednesday following the announcement that he would be joining Real Madrid after the tournament.

Madrid utility man Nacho is preferred to Alvaro Odriozola at right-back, with Dani Carvajal still not deemed fully fit after suffering an injury playing for Real in last month’s Champions League final.

Bruising Atletico Madrid striker Costa will lead the line, as Hierro takes charge of Spain for the first time, just 48 hours after his shock appointment.

Cristiano Ronaldo captains European champions Portugal against a Spain side featuring three of his Madrid team-mates. Bruno Fernandes plays in midfield.

For Ronaldo, the game comes on the same day legal sources said he had agreed to pay the Spanish taxman 18.8 million euros ($20 million) to settle a tax fraud claim.

The agreement still has to be ratified and will likely come with a two-year jail term — although sentences of up to two years are not generally served in Spain.

Iran beat Morocco 1-0 earlier in the same group, with substitute Aziz Bouhaddouz’s own goal deep in injury time deciding the match in Saint Petersburg.

Starting line-ups for the World Cup Group B game between Portugal and Spain at the Fisht Stadium in Sochi on Friday (1800 GMT kick-off):

Portugal (4-2-3-1)

Rui Patricio; Cedric Soares, Pepe, Jose Fonte, Raphael Guerreiro; Joao Moutinho, William Carvalho; Bernardo Silva, Bruno Fernandes, Goncalo Guedes; Cristiano Ronaldo (capt)

Coach: Fernando Santos (POR)

Spain (4-2-3-1)

David De Gea; Nacho, Gerard Pique, Sergio Ramos (capt), Jordi Alba; Sergio Busquets, Koke; David Silva, Isco, Andres Iniesta; Diego Costa

Coach: Fernando Hierro (ESP)

Referee: Gianluca Rocchi (ITA)