| 1 | | FC Barcelona | FWD | 19 | €267.5M |
| 2 | | Real Madrid | FWD | 27 | €192.8M |
| 3 | | Real Madrid | FWD | 19 | €108.9M |
| 4 | | FC Barcelona | FWD | 29 | €103.7M |
| 5 | Vinicius Junior Real Madrid | Real Madrid | FWD | 26 | €101.7M |
| 6 | Anthony Gordon FC Barcelona | FC Barcelona | FWD | 25 | €100.9M |
| 7 | Karim Adeyemi FC Barcelona | FC Barcelona | FWD | 24 | €90.9M |
| 8 | Julián Alvarez Atlético Madrid | Atlético Madrid | FWD | 26 | €90.5M |
| 9 | Abde Ezzalzouli Real Betis | Real Betis | FWD | 24 | €67.9M |
| 10 | Giuliano Simeone Atlético Madrid | Atlético Madrid | FWD | 23 | €61.2M |
| 11 | Jonathan David Atlético Madrid | Atlético Madrid | FWD | 26 | €52.8M |
| 12 | | Real Betis | FWD | 26 | €52.7M |
| 13 | Georges Mikautadze Villarreal | Villarreal | FWD | 25 | €52.7M |
| 14 | Alberto Moleiro Villarreal | Villarreal | FWD | 23 | €52.4M |
| 15 | Gabriel Jesus FC Barcelona | FC Barcelona | FWD | 29 | €51.4M |
| 16 | Cucho Hernández Real Betis | Real Betis | FWD | 27 | €50.8M |
| 17 | Sergio Camello Rayo Vallecano | Rayo Vallecano | FWD | 25 | €50.2M |
| 18 | Ademola Lookman Atlético Madrid | Atlético Madrid | FWD | 28 | €48.6M |
| 19 | Alexander Sørloth Atlético Madrid | Atlético Madrid | FWD | 30 | €47.6M |
| 20 | | Real Madrid | FWD | 20 | €44.9M |
| 21 | | Real Madrid | FWD | 21 | €43.1M |
| 22 | Álex Baena Atlético Madrid | Atlético Madrid | FWD | 25 | €42.9M |
| 23 | Mikel Oyarzabal Real Sociedad | Real Sociedad | FWD | 29 | €42.6M |
| 24 | Robert Navarro Athletic Club | Athletic Club | FWD | 24 | €40.3M |
| 25 | Roberto Fernández Espanyol | Espanyol | FWD | 24 | €38.4M |
| 26 | Williot Swedberg Celta de Vigo | Celta de Vigo | FWD | 22 | €38.3M |
| 27 | | Real Madrid | FWD | 27 | €37.5M |
| 28 | Ferran Jutglà Celta de Vigo | Celta de Vigo | FWD | 27 | €36.3M |
| 29 | | Real Betis | FWD | 24 | €36.1M |
| 30 | | Málaga | FWD | 22 | €35.6M |
| 31 | Hugo Álvarez Celta de Vigo | Celta de Vigo | FWD | 23 | €34.7M |
| 32 | Andrés Martín Racing Santander | Racing Santander | FWD | 27 | €34.5M |
| 33 | | Osasuna | FWD | 25 | €34.5M |
| 34 | | Getafe | FWD | 25 | €34.4M |
| 35 | Ander Barrenetxea Real Sociedad | Real Sociedad | FWD | 24 | €33.7M |
| 36 | Toni Martínez Deportivo Alavés | Deportivo Alavés | FWD | 29 | €33.3M |
| 37 | Nico Williams Athletic Club | Athletic Club | FWD | 24 | €33.0M |
| 38 | Gonçalo Guedes Real Sociedad | Real Sociedad | FWD | 29 | €32.2M |
| 39 | Lucas Boyé Deportivo Alavés | Deportivo Alavés | FWD | 30 | €31.5M |
| 40 | | Levante | FWD | 25 | €30.7M |
| 41 | | Levante | FWD | 23 | €30.6M |
| 42 | Jorge de Frutos Rayo Vallecano | Rayo Vallecano | FWD | 29 | €30.1M |
| 43 | | Valencia | FWD | 26 | €29.9M |
| 44 | Gorka Guruzeta Athletic Club | Athletic Club | FWD | 30 | €29.7M |
| 45 | | Elche | FWD | 24 | €28.9M |
| 46 | | Real Madrid | FWD | 25 | €28.8M |
| 47 | | León | FWD | 28 | €28.5M |
| 48 | Takefusa Kubo Real Sociedad | Real Sociedad | FWD | 25 | €28.1M |
| 49 | | Espanyol | FWD | 25 | €28.0M |
| 50 | | Celta de Vigo | FWD | 25 | €27.4M |
