Etebo suffered a muscle injury in the team’s 2-1 win over Real Sociedad on June 29, and missed the 1-0 loss to Real Madrid and the goalless draw away at Osasuna last weekend.
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Spanish players union AFE had voiced concern over players playing in extreme heat with the season now extended into the hottest months of the year in Spain.
The match will see last season’s champions, Real Madrid, take on current league leaders, Barcelona, at the Santiago Bernabeau.
Atletico Madrid will be going into the game unbeaten, having won four and drawn three so far to leave them in fourth place.
The 29-year-old left-back has already paid tax at the corporate rate but investigators suspect it may be liable at the personal rate.