Spain are expected to make wholesale changes to the team that beat Uruguay 2-1 on Sunday, with Victor Valdes, Fernando Torres and David Villa all in line for starts.
Defender Cesar Azpilicueta could win his third cap for the senior side, while the likes of David Silva and Jesus Navas are also set to make their first appearances of the tournament.
Tahiti have no new injury concerns after Nicolas Vallar overcame an ankle knock to play 53 minutes of the opening defeat against Nigeria.
Midfielder Jonathan Tehau scored the island nation's first ever goal in a major tournament against the African outfit and should keep his place in the starting XI.
Spain are unbeaten in their last 23 matches, winning 16. Their last defeat came against England in November 2011.
La Roja's biggest ever recorded win is a 13-0 hammering of Bulgaria in an international friendly in May 1933.
Alvaro Arbeloa (pictured, right) is in line to win his 50th cap for Spain.
Tahiti have lost six of their last eight international fixtures.
The South Pacific islanders are ranked 138th in the world - below the likes of Rwanda, Burundi and Puerto Rico.
Tahiti became the first nation other than Australia and New Zealand to clinch the Oceania Nations Cup last year.
1 - 0
2 - 0
3 - 0
4 - 0
5 - 0
6 - 0
David Villa 64'
7 - 0
8 - 0
9 - 0
10 - 0
|21||David Silva||31' 89'|
|9||Fernando Torres||5' 33' 57' 78' 78'|
|7||David Villa||39' 49' 64'|
|Coach: Del Bosque|
for Sergio Ramos 46'
for Mata 69'
for Cazorla 76'
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