If Atletico are to sign Costa, the striker would not be able to play for the club until their transfer ban is lifted in January.
According to Spanish publication 'La Voz de Galicia', Deportivo de la Coruña have been in contact with Atletico and intend to carry out the same operation Las Palmas have done with Vitolo, and 'bridge' Costa's move from Stamford Bridge to the Madrid side.
The mentioned source confirms that Deportivo have offered to take Costa until January, if Atletico finally sign the centre-forward and loan him out until their transfer ban is lifted.