| 1 | | FC Barcelona | FWD | 18 | €284.7M |
| 2 | | Real Madrid | FWD | 27 | €209.8M |
| 3 | | FC Barcelona | MID | 22 | €170.5M |
| 4 | | Real Madrid | MID | 21 | €161.1M |
| 5 | Vinicius Junior Real Madrid | Real Madrid | FWD | 25 | €125.4M |
| 6 | Julián Alvarez Atlético Madrid | Atlético Madrid | FWD | 26 | €118.3M |
| 7 | Ferran Torres FC Barcelona | FC Barcelona | FWD | 26 | €111.5M |
| 8 | | FC Barcelona | MID | 23 | €109.7M |
| 9 | | FC Barcelona | MID | 27 | €108.9M |
| 10 | Jude Bellingham Real Madrid | Real Madrid | MID | 22 | €108.3M |
| 11 | Marcus Rashford FC Barcelona | FC Barcelona | FWD | 28 | €108.0M |
| 12 | Federico Valverde Real Madrid | Real Madrid | MID | 27 | €104.9M |
| 13 | | FC Barcelona | FWD | 29 | €102.8M |
| 14 | | FC Barcelona | DEF | 19 | €92.2M |
| 15 | | Real Madrid | DEF | 21 | €88.7M |
| 16 | Abde Ezzalzouli Real Betis | Real Betis | FWD | 24 | €74.4M |
| 17 | Álvaro Carreras Real Madrid | Real Madrid | DEF | 23 | €73.1M |
| 18 | Giuliano Simeone Atlético Madrid | Atlético Madrid | FWD | 23 | €72.5M |
| 19 | Alexander Sørloth Atlético Madrid | Atlético Madrid | FWD | 30 | €71.2M |
| 20 | | FC Barcelona | DEF | 25 | €70.3M |
| 21 | Frenkie de Jong FC Barcelona | FC Barcelona | MID | 28 | €69.9M |
| 22 | | Real Betis | FWD | 26 | €68.8M |
| 23 | Gerard Martín FC Barcelona | FC Barcelona | DEF | 24 | €67.6M |
| 24 | Alberto Moleiro Villarreal | Villarreal | FWD | 22 | €66.2M |
| 25 | Matteo Ruggeri Atlético Madrid | Atlético Madrid | DEF | 23 | €66.1M |
| 26 | Williot Swedberg Celta de Vigo | Celta de Vigo | FWD | 22 | €65.4M |
| 27 | | Girona | DEF | 20 | €63.9M |
| 28 | Georges Mikautadze Villarreal | Villarreal | FWD | 25 | €63.2M |
| 29 | Santiago Mouriño Villarreal | Villarreal | DEF | 24 | €61.8M |
| 30 | | FC Barcelona | DEF | 27 | €61.6M |
| 31 | Pablo Barrios Atlético Madrid | Atlético Madrid | MID | 22 | €61.3M |
| 32 | Marc Pubill Atlético Madrid | Atlético Madrid | DEF | 22 | €60.4M |
| 33 | | Real Betis | DEF | 22 | €60.1M |
| 34 | | Girona | FWD | 24 | €58.7M |
| 35 | Dávid Hancko Atlético Madrid | Atlético Madrid | DEF | 28 | €56.4M |
| 36 | Cucho Hernández Real Betis | Real Betis | FWD | 27 | €54.9M |
| 37 | Jon Aramburu Real Sociedad | Real Sociedad | DEF | 23 | €54.5M |
| 38 | | Real Madrid | DEF | 23 | €53.9M |
| 39 | | Girona | DEF | 22 | €52.8M |
| 40 | Mikel Oyarzabal Real Sociedad | Real Sociedad | FWD | 29 | €52.4M |
| 41 | Eduardo Camavinga Real Madrid | Real Madrid | MID | 23 | €52.0M |
| 42 | Robin Le Normand Atlético Madrid | Atlético Madrid | DEF | 29 | €51.5M |
| 43 | | Sevilla | DEF | 23 | €51.3M |
| 44 | | Real Betis | DEF | 25 | €51.0M |
| 45 | Federico Viñas Real Oviedo | Real Oviedo | FWD | 27 | €50.8M |
| 46 | | Villarreal | DEF | 23 | €50.8M |
| 47 | | Real Sociedad | DEF | 19 | €50.3M |
| 48 | Aurélien Tchouaméni Real Madrid | Real Madrid | MID | 26 | €50.0M |
| 49 | | Elche | FWD | 21 | €50.0M |
| 50 | Gorka Guruzeta Athletic Club | Athletic Club | FWD | 29 | €49.2M |
