Police are investigating how the photograph, purporting to have been taken following a post-mortem of the 28-year-old player at a Dorset mortuary, had been leaked online.
Sala died in January after the plane taking him to Cardiff crashed into the English Channel.
In a statement, Wiltshire Police said a 48-year-old woman from Corsham was arrested in February on suspicion of unauthorised access to computer material and malicious communications. She has been released on conditional bail.
A 62-year-old man from Calne has also been arrested on suspicion of unauthorised access to computer material. He has been released under investigation.
Det Insp Gemma Vinton of Wiltshire Police's digital investigations unit said: "A file of evidence was sent to CPS last week to consider whether criminal charges should be brought against the two individuals under investigation by Wiltshire Police.
"My thoughts remain with Emiliano's family for the pain they have endured throughout the last three months, and who should not have to go through the additional anguish of knowing such distressing images have circulated on the internet.
"I would also urge people to stop sharing the image - this is causing further distress to Emiliano's family and friends."
Det Insp Gemma Vinton
A post-mortem was carried out at Holly Tree Lodge Mortuary, Dorset, on February 7. A week later, police were alerted to an image on Twitter apparently showing the dead Argentinian footballer.
The image was removed from Twitter, but has since been shared to other social media sites.
Police stressed there had not been a break-in at the mortuary. Staff at the council or the mortuary were not involved in any wrongdoing, Wiltshire Police added.
There is no evidence to suggest a break-in at the mortuary, and no evidence to suggest that any staff from the mortuary, or indeed any other council employees, are involved in any wrongdoing.