| 1 | | FC Barcelona | DEF | 19 | €84.5M |
| 2 | Vitor Reis Manchester City | Manchester City | DEF | 20 | €70.5M |
| 3 | Álvaro Carreras Real Madrid | Real Madrid | DEF | 23 | €61.9M |
| 4 | Marc Pubill Atlético Madrid | Atlético Madrid | DEF | 23 | €60.8M |
| 5 | | FC Barcelona | DEF | 25 | €58.6M |
| 6 | | Real Madrid | DEF | 21 | €58.1M |
| 7 | Gerard Martín FC Barcelona | FC Barcelona | DEF | 24 | €55.4M |
| 8 | | FC Barcelona | DEF | 27 | €53.3M |
| 9 | Matteo Ruggeri Atlético Madrid | Atlético Madrid | DEF | 24 | €50.5M |
| 10 | Dávid Hancko Atlético Madrid | Atlético Madrid | DEF | 28 | €49.7M |
| 11 | | Sevilla | DEF | 24 | €47.7M |
| 12 | Santiago Mouriño Villarreal | Villarreal | DEF | 24 | €47.3M |
| 13 | Robin Le Normand Atlético Madrid | Atlético Madrid | DEF | 29 | €44.6M |
| 14 | | Real Betis | DEF | 23 | €43.6M |
| 15 | Jon Aramburu Real Sociedad | Real Sociedad | DEF | 23 | €42.4M |
| 16 | | Real Betis | DEF | 25 | €42.2M |
| 17 | Andrei Rațiu Rayo Vallecano | Rayo Vallecano | DEF | 28 | €42.0M |
| 18 | | Real Madrid | DEF | 23 | €41.7M |
| 19 | Ronald Araujo FC Barcelona | FC Barcelona | DEF | 27 | €40.5M |
| 20 | | Villarreal | DEF | 24 | €40.2M |
| 21 | | Elche | DEF | 25 | €39.8M |
| 22 | Javi Rodríguez Celta de Vigo | Celta de Vigo | DEF | 23 | €39.7M |
| 23 | | Girona | DEF | 23 | €39.5M |
| 24 | Nahuel Molina Atlético Madrid | Atlético Madrid | DEF | 28 | €38.8M |
| 25 | | Sevilla | DEF | 28 | €38.6M |
| 26 | | Real Sociedad | DEF | 20 | €38.6M |
| 27 | | Celta de Vigo | DEF | 24 | €38.5M |
| 28 | | Villarreal | DEF | 22 | €38.4M |
| 29 | | Napoli | DEF | 24 | €37.9M |
| 30 | | Real Madrid | DEF | 28 | €37.1M |
| 31 | | Valencia | DEF | 24 | €36.8M |
| 32 | José Ángel Carmona Sevilla | Sevilla | DEF | 24 | €35.5M |
| 33 | | Levante | DEF | 27 | €34.6M |
| 34 | | Athletic Club | DEF | 27 | €34.3M |
| 35 | Pep Chavarría Rayo Vallecano | Rayo Vallecano | DEF | 28 | €34.2M |
| 36 | David Carmo Olympiacos F.C. | Olympiacos F.C. | DEF | 27 | €33.3M |
| 37 | | Espanyol | DEF | 22 | €33.3M |
| 38 | Aitor Paredes Athletic Club | Athletic Club | DEF | 26 | €32.8M |
| 39 | | Villarreal | DEF | 27 | €32.0M |
| 40 | Alejandro Balde FC Barcelona | FC Barcelona | DEF | 22 | €31.4M |
| 41 | | Sevilla | DEF | 28 | €31.2M |
| 42 | | Osasuna | DEF | 24 | €30.8M |
| 43 | Trent Alexander-Arnold Real Madrid | Real Madrid | DEF | 27 | €30.7M |
| 44 | Sergio Gómez Real Sociedad | Real Sociedad | DEF | 25 | €30.7M |
| 45 | | Elche | DEF | 26 | €30.5M |
| 46 | | Athletic Club | DEF | 27 | €29.7M |
| 47 | Manu Sánchez Celta de Vigo | Celta de Vigo | DEF | 25 | €29.6M |
| 48 | | Athletic Club | DEF | 23 | €28.9M |
| 49 | Duje Caleta-Car Olympique Lyonnais | Olympique Lyonnais | DEF | 29 | €28.7M |
| 50 | | Osasuna | DEF | 25 | €28.2M |
