| 1 | | FC Barcelona | FWD | 19 | €223.0M |
| 2 | | Real Madrid | FWD | 27 | €179.8M |
| 3 | Vinicius Junior Real Madrid | Real Madrid | FWD | 26 | €114.4M |
| 4 | Julián Alvarez Atlético Madrid | Atlético Madrid | FWD | 26 | €101.7M |
| 5 | | FC Barcelona | FWD | 29 | €97.0M |
| 6 | Ferran Torres FC Barcelona | FC Barcelona | FWD | 26 | €91.9M |
| 7 | Marcus Rashford Manchester United | Manchester United | FWD | 28 | €76.6M |
| 8 | Abde Ezzalzouli Real Betis | Real Betis | FWD | 24 | €65.6M |
| 9 | | Real Betis | FWD | 26 | €60.2M |
| 10 | Ademola Lookman Atlético Madrid | Atlético Madrid | FWD | 28 | €59.8M |
| 11 | Alexander Sørloth Atlético Madrid | Atlético Madrid | FWD | 30 | €58.8M |
| 12 | Giuliano Simeone Atlético Madrid | Atlético Madrid | FWD | 23 | €58.4M |
| 13 | Georges Mikautadze Villarreal | Villarreal | FWD | 25 | €54.7M |
| 14 | | Real Madrid | FWD | 19 | €53.5M |
| 15 | Cucho Hernández Real Betis | Real Betis | FWD | 27 | €49.6M |
| 16 | | Liverpool | FWD | 23 | €45.8M |
| 17 | Robert Navarro Athletic Club | Athletic Club | FWD | 24 | €45.5M |
| 18 | Mikel Oyarzabal Real Sociedad | Real Sociedad | FWD | 29 | €44.8M |
| 19 | | Sevilla | FWD | 26 | €44.0M |
| 20 | Ferran Jutglà Celta de Vigo | Celta de Vigo | FWD | 27 | €43.8M |
| 21 | | Girona | FWD | 24 | €43.7M |
| 22 | Gorka Guruzeta Athletic Club | Athletic Club | FWD | 29 | €42.8M |
| 23 | Alberto Moleiro Villarreal | Villarreal | FWD | 22 | €42.1M |
| 24 | Williot Swedberg Celta de Vigo | Celta de Vigo | FWD | 22 | €41.5M |
| 25 | Nico Williams Athletic Club | Athletic Club | FWD | 24 | €41.2M |
| 26 | | Real Madrid | FWD | 26 | €40.1M |
| 27 | Toni Martínez Deportivo Alavés | Deportivo Alavés | FWD | 29 | €39.9M |
| 28 | | Valencia | FWD | 26 | €38.1M |
| 29 | Gonçalo Guedes Real Sociedad | Real Sociedad | FWD | 29 | €37.8M |
| 30 | Bryan Zaragoza FC Bayern München | FC Bayern München | FWD | 24 | €37.0M |
| 31 | Sergio Camello Rayo Vallecano | Rayo Vallecano | FWD | 25 | €36.1M |
| 32 | Jorge de Frutos Rayo Vallecano | Rayo Vallecano | FWD | 29 | €35.7M |
| 33 | | Real Madrid | FWD | 25 | €35.3M |
| 34 | Ander Barrenetxea Real Sociedad | Real Sociedad | FWD | 24 | €34.7M |
| 35 | | León | FWD | 28 | €34.6M |
| 36 | | Osasuna | FWD | 25 | €34.5M |
| 37 | | Getafe | FWD | 25 | €34.5M |
| 38 | Lucas Boyé Deportivo Alavés | Deportivo Alavés | FWD | 30 | €33.7M |
| 39 | Hugo Álvarez Celta de Vigo | Celta de Vigo | FWD | 23 | €33.6M |
| 40 | Roberto Fernández Espanyol | Espanyol | FWD | 24 | €33.1M |
| 41 | | Levante | FWD | 20 | €33.1M |
| 42 | Álex Baena Atlético Madrid | Atlético Madrid | FWD | 25 | €32.4M |
| 43 | Álvaro Rodríguez AFC Bournemouth | AFC Bournemouth | FWD | 22 | €32.2M |
| 44 | | Levante | FWD | 25 | €31.7M |
| 45 | Gonzalo García Real Madrid | Real Madrid | FWD | 22 | €31.5M |
| 46 | Alexandre Zurawski Rayo Vallecano | Rayo Vallecano | FWD | 28 | €31.3M |
| 47 | | Villarreal | FWD | 27 | €30.9M |
| 48 | | Girona | FWD | 28 | €30.1M |
| 49 | Largie Ramazani Leeds United | Leeds United | FWD | 25 | €30.1M |
| 50 | Thiago Almada Atlético Madrid | Atlético Madrid | FWD | 25 | €30.1M |
