Defender Majid Hosseini replaces the injured centre back Rouzbeh Cheshmi as Iran seek a second successive win after their 1-0 victory over Morocco.
After a pass from Andres Iniesta comes through Costa gets the ball under control and dribbles it before curling it into Iran's net, therefore scoring the opening goal for Spain.
Queiroz had no complaints about the VAR decision which ruled out Saeid Ezatolahi's strike for offside, preferring instead to rue that it had not been around at the 2010 World Cup when his Portugal were beaten by a contentious Spain goal.
Spain and Portugal are on four points, while Iran is on three, making the last group stage match between Portugal and Iran a massive one with huge implications.
A few more chances followed but luck was not on Iran's side. Iran's goalie Beiranvand captured David Silva's free-kick with great ease.
Israeli Drone Fires A Missile At A auto In Gaza
Israeli troops have killed more than 120 Palestinians and wounded over 3,800 since the weekly demonstrations began on March 30. Palestinian security sources said a drone had fired on people east of the al-Bureij refugee camp in the central Gaza Strip.
Costa was named man of the match for his display, but in his interview after the game the former Chelsea forward was visibly irked by a question from an Iranian journalist.
Isco jumps on Diego Costa as they celebrate Spain's goal against Iran at the Fifa World Cup. With one more match to go, it is unlikely Spanish coach Fernando Hierro will make changes to his squad from the last game. Despite the result, La Roja were quite impressive throughout much of their clash against Portugal and were only denied an opening day win from a brilliant Cristiano Ronaldo hatrick.
On this evidence, the Spaniard certainly seems in fine fettle and naturally seemed to find more of a foothold in this one than he did during the draw with Portugal.
You can watch the stream of the match from Kazan Live & Exclusive on beIN SPORTS CONNECT.
Hierro acknowledged his own team will need to improve after they allowed themselves to grow frustrated with Iran's dogged defensive performance until Costa's timely breakthrough. In fact, the manner of their return to the pitch for the second half - with players closely grouped together and patting each other on the back - gave every indication they were just as united as ever.