| 1 | | FC Barcelona | FWD | 18 | €261.0M |
| 2 | | Real Madrid | FWD | 27 | €209.8M |
| 3 | Vinicius Junior Real Madrid | Real Madrid | FWD | 25 | €130.8M |
| 4 | Julián Alvarez Atlético Madrid | Atlético Madrid | FWD | 26 | €114.1M |
| 5 | | FC Barcelona | FWD | 29 | €104.0M |
| 6 | Ferran Torres FC Barcelona | FC Barcelona | FWD | 26 | €103.6M |
| 7 | Marcus Rashford FC Barcelona | FC Barcelona | FWD | 28 | €98.7M |
| 8 | Abde Ezzalzouli Real Betis | Real Betis | FWD | 24 | €73.9M |
| 9 | Williot Swedberg Celta de Vigo | Celta de Vigo | FWD | 22 | €68.6M |
| 10 | | Real Betis | FWD | 26 | €68.2M |
| 11 | Alexander Sørloth Atlético Madrid | Atlético Madrid | FWD | 30 | €66.5M |
| 12 | Giuliano Simeone Atlético Madrid | Atlético Madrid | FWD | 23 | €65.2M |
| 13 | Georges Mikautadze Villarreal | Villarreal | FWD | 25 | €61.8M |
| 14 | Cucho Hernández Real Betis | Real Betis | FWD | 27 | €56.5M |
| 15 | Alberto Moleiro Villarreal | Villarreal | FWD | 22 | €55.2M |
| 16 | | Elche | FWD | 21 | €51.3M |
| 17 | | Levante | FWD | 20 | €50.7M |
| 18 | Mikel Oyarzabal Real Sociedad | Real Sociedad | FWD | 29 | €50.0M |
| 19 | | Sevilla | FWD | 26 | €49.9M |
| 20 | Toni Martínez Deportivo Alavés | Deportivo Alavés | FWD | 28 | €49.6M |
| 21 | Ferran Jutglà Celta de Vigo | Celta de Vigo | FWD | 27 | €49.6M |
| 22 | | Girona | FWD | 24 | €49.1M |
| 23 | Robert Navarro Athletic Club | Athletic Club | FWD | 24 | €48.4M |
| 24 | Gorka Guruzeta Athletic Club | Athletic Club | FWD | 29 | €48.2M |
| 25 | Nico Williams Athletic Club | Athletic Club | FWD | 23 | €45.8M |
| 26 | | Real Madrid | FWD | 26 | €45.6M |
| 27 | | Levante | FWD | 22 | €44.1M |
| 28 | | Valencia | FWD | 26 | €42.7M |
| 29 | Gonzalo García Real Madrid | Real Madrid | FWD | 22 | €42.6M |
| 30 | Federico Viñas Real Oviedo | Real Oviedo | FWD | 27 | €41.4M |
| 31 | Jorge de Frutos Rayo Vallecano | Rayo Vallecano | FWD | 29 | €40.4M |
| 32 | Roberto Fernández Espanyol | Espanyol | FWD | 23 | €39.7M |
| 33 | Nico González Atlético Madrid | Atlético Madrid | FWD | 28 | €39.2M |
| 34 | | Getafe | FWD | 25 | €39.1M |
| 35 | Carlos Vicente Birmingham City | Birmingham City | FWD | 27 | €39.0M |
| 36 | | Osasuna | FWD | 22 | €39.0M |
| 37 | Gonçalo Guedes Real Sociedad | Real Sociedad | FWD | 29 | €38.6M |
| 38 | Álex Baena Atlético Madrid | Atlético Madrid | FWD | 24 | €38.6M |
| 39 | Sergio Camello Rayo Vallecano | Rayo Vallecano | FWD | 25 | €38.1M |
| 40 | Lucas Boyé Deportivo Alavés | Deportivo Alavés | FWD | 30 | €37.9M |
| 41 | Orri Óskarsson Real Sociedad | Real Sociedad | FWD | 21 | €37.3M |
| 42 | Ander Barrenetxea Real Sociedad | Real Sociedad | FWD | 24 | €36.7M |
| 43 | | Real Madrid | FWD | 25 | €36.2M |
| 44 | | Mallorca | FWD | 19 | €36.2M |
| 45 | | Levante | FWD | 25 | €35.9M |
| 46 | Alexandre Zurawski Rayo Vallecano | Rayo Vallecano | FWD | 28 | €35.7M |
| 47 | | Elche | FWD | 28 | €35.5M |
| 48 | | Villarreal | FWD | 27 | €35.1M |
| 49 | Hugo Álvarez Celta de Vigo | Celta de Vigo | FWD | 22 | €34.9M |
| 50 | | Girona | FWD | 28 | €34.1M |
