Police say the body recovered near Dorset on Thursday has been formally identified as the 28-year-old Argentinian striker.
Officers said the families of the 28-year-old Cardiff City striker and missing pilot David Ibbotson, 59, have been informed of the development and will “continue to be supported by specially-trained family liaison officers”.
The pair went missing on 21 January after the plane they were travelling in from Nantes to Cardiff crashed 21 miles (34km) off the coast of Guernsey.
Dorset Police said they would continue to support the coroner’s investigation into the circumstances of the crash.
The footballer’s sister Romina posted an image of the striker on Instagram and wrote: “Your soul in my soul will shine forever, thus illuminating the time of my existence. I love you, tito.”
Cardiff City offered their “most heartfelt sympathies and condolences to the family of Emiliano”.
“He and David will forever remain in our thoughts,” a spokesman added.
Former England international and captain Wayne Rooney also paid his respects on Twitter.
Football clubs, including Barcelona, Porto and Sevilla, have been tweeting photos and tributes to the forward.
The formal identification comes after remotely operated vehicles in “challenging conditions” were used to recover the body from the water “in as dignified a way as possible”, according to the Air Accidents Investigation Branch.
Sala had signed for Cardiff City from French club Nantes in a £15m deal two days before the plane disappeared.
Sky sources say Nantes have now started legal action against Cardiff, asking for the first payment of the transfer fee, which is understood to be more than £5m.
Cardiff have not yet paid any of the fee – a record for the club – for the Argentinian striker and privately believe questions first need answering about the ownership of the Piper Malibu aircraft and other issues.
The plane had requested to descend before it lost contact with Jersey air traffic control.
An official search operation was called off on 24 January after Guernsey’s harbour master David Barker said the chances of survival following such a long period were “extremely remote”.
