Cardiff City released a statement which read: "The Club offers our deepest condolences to the friends and family of Horacio Sala. They are very much in the thoughts of us all at this difficult time."
Emiliano, who had signed for Cardiff City, disappeared with the pilot of the Piper Malibu on January 21 before his body was later found and recovered in the waters north of Guernsey.
Britain's Air Accident Investigation Branch released its initial findings a month after the United States-registered single-engine aircraft crashed, revealing that the pilot and plane were not licensed by authorities for commercial flights.