| 1 | | FC Barcelona | FWD | 19 | €233.0M |
| 2 | | Real Madrid | FWD | 27 | €193.8M |
| 3 | Vinicius Junior Real Madrid | Real Madrid | FWD | 26 | €119.4M |
| 4 | | FC Barcelona | FWD | 29 | €110.3M |
| 5 | Anthony Gordon FC Barcelona | FC Barcelona | FWD | 25 | €108.5M |
| 6 | Julián Alvarez Atlético Madrid | Atlético Madrid | FWD | 26 | €94.1M |
| 7 | | Real Madrid | FWD | 19 | €88.6M |
| 8 | Karim Adeyemi FC Barcelona | FC Barcelona | FWD | 24 | €86.9M |
| 9 | Giuliano Simeone Atlético Madrid | Atlético Madrid | FWD | 23 | €62.2M |
| 10 | Abde Ezzalzouli Real Betis | Real Betis | FWD | 24 | €60.8M |
| 11 | | Real Betis | FWD | 26 | €60.5M |
| 12 | Ademola Lookman Atlético Madrid | Atlético Madrid | FWD | 28 | €57.5M |
| 13 | Georges Mikautadze Villarreal | Villarreal | FWD | 25 | €56.4M |
| 14 | Alexander Sørloth Atlético Madrid | Atlético Madrid | FWD | 30 | €54.1M |
| 15 | Cucho Hernández Real Betis | Real Betis | FWD | 27 | €49.9M |
| 16 | Robert Navarro Athletic Club | Athletic Club | FWD | 24 | €47.0M |
| 17 | Sergio Camello Rayo Vallecano | Rayo Vallecano | FWD | 25 | €46.3M |
| 18 | Mikel Oyarzabal Real Sociedad | Real Sociedad | FWD | 29 | €44.4M |
| 19 | Alberto Moleiro Villarreal | Villarreal | FWD | 22 | €43.6M |
| 20 | | Real Madrid | FWD | 21 | €43.1M |
| 21 | | Real Madrid | FWD | 20 | €42.8M |
| 22 | Álex Baena Atlético Madrid | Atlético Madrid | FWD | 25 | €42.1M |
| 23 | Gorka Guruzeta Athletic Club | Athletic Club | FWD | 29 | €41.6M |
| 24 | Williot Swedberg Celta de Vigo | Celta de Vigo | FWD | 22 | €41.6M |
| 25 | Ferran Jutglà Celta de Vigo | Celta de Vigo | FWD | 27 | €41.1M |
| 26 | | Real Madrid | FWD | 27 | €39.2M |
| 27 | Toni Martínez Deportivo Alavés | Deportivo Alavés | FWD | 29 | €38.9M |
| 28 | Nico Williams Athletic Club | Athletic Club | FWD | 24 | €38.9M |
| 29 | Roberto Fernández Espanyol | Espanyol | FWD | 24 | €38.3M |
| 30 | Ander Barrenetxea Real Sociedad | Real Sociedad | FWD | 24 | €37.6M |
| 31 | | Osasuna | FWD | 25 | €36.8M |
| 32 | Jorge de Frutos Rayo Vallecano | Rayo Vallecano | FWD | 29 | €36.2M |
| 33 | | Real Betis | FWD | 24 | €36.1M |
| 34 | | Getafe | FWD | 25 | €35.9M |
| 35 | | Valencia | FWD | 26 | €35.3M |
| 36 | Gonçalo Guedes Real Sociedad | Real Sociedad | FWD | 29 | €34.9M |
| 37 | Lucas Boyé Deportivo Alavés | Deportivo Alavés | FWD | 30 | €34.1M |
| 38 | Hugo Álvarez Celta de Vigo | Celta de Vigo | FWD | 23 | €33.6M |
| 39 | | Real Madrid | FWD | 25 | €32.5M |
| 40 | | León | FWD | 28 | €31.8M |
| 41 | | Elche | FWD | 24 | €29.9M |
| 42 | Alexandre Zurawski Rayo Vallecano | Rayo Vallecano | FWD | 28 | €29.8M |
| 43 | | Levante | FWD | 25 | €29.8M |
| 44 | | Villarreal | FWD | 27 | €29.3M |
| 45 | | Rayo Vallecano | FWD | 23 | €29.2M |
| 46 | Orri Óskarsson Real Sociedad | Real Sociedad | FWD | 22 | €28.8M |
| 47 | | Celta de Vigo | FWD | 25 | €27.8M |
| 48 | | Ajax | FWD | 28 | €27.7M |
| 49 | | Málaga | FWD | 22 | €27.4M |
| 50 | | Strasbourg | FWD | 23 | €27.0M |
