Spanish soccer federation (RFEF) medical staff confirmed the injury in tests in Madrid and Costa has withdrawn from the squad, the RFEF said on Spain's official website ( www.sefutbol.com) on Tuesday.
"Diego Costa will return to Chelsea where he will undergo the corresponding medical treatment," the federation added.
Spain coach Vicente del Bosque has already drafted Juanmi in as cover, the 21-year-old Malaga forward winning his first call-up after representing Spain at junior level.
With four matches played, Spain are second in Group C on nine points, three behind leaders Slovakia, who beat them 2-1 in Zilina in October, and level with Ukraine.
The friendly against Netherlands in Amsterdam on March 31 is a repeat of the 2010 World Cup final and the first time the teams clash since Netherlands crushed Spain 5-1 in the group stage of the 2014 World Cup.
