| 1 | | FC Barcelona | FWD | 19 | €267.5M |
| 2 | | Real Madrid | FWD | 27 | €182.9M |
| 3 | | FC Barcelona | MID | 23 | €143.0M |
| 4 | | Real Madrid | MID | 21 | €133.5M |
| 5 | | FC Barcelona | FWD | 29 | €103.7M |
| 6 | Jude Bellingham Real Madrid | Real Madrid | MID | 23 | €103.7M |
| 7 | | FC Barcelona | MID | 23 | €102.7M |
| 8 | Vinicius Junior Real Madrid | Real Madrid | FWD | 26 | €101.7M |
| 9 | Anthony Gordon FC Barcelona | FC Barcelona | FWD | 25 | €100.9M |
| 10 | | Real Madrid | FWD | 19 | €98.0M |
| 11 | | FC Barcelona | DEF | 19 | €96.7M |
| 12 | Ibrahima Konaté Real Madrid | Real Madrid | DEF | 27 | €93.3M |
| 13 | Federico Valverde Real Madrid | Real Madrid | MID | 28 | €93.2M |
| 14 | Karim Adeyemi FC Barcelona | FC Barcelona | FWD | 24 | €90.9M |
| 15 | Julián Alvarez Atlético Madrid | Atlético Madrid | FWD | 26 | €90.5M |
| 16 | Cristian Romero Atlético Madrid | Atlético Madrid | DEF | 28 | €82.7M |
| 17 | Kang-in Lee Atlético Madrid | Atlético Madrid | MID | 25 | €80.2M |
| 18 | | FC Barcelona | MID | 28 | €79.7M |
| 19 | | Real Madrid | DEF | 21 | €71.5M |
| 20 | Abde Ezzalzouli Real Betis | Real Betis | FWD | 24 | €67.9M |
| 21 | | FC Barcelona | DEF | 25 | €65.4M |
| 22 | Marc Cucurella Real Madrid | Real Madrid | DEF | 28 | €64.9M |
| 23 | Gerard Martín FC Barcelona | FC Barcelona | DEF | 24 | €64.9M |
| 24 | Álvaro Carreras Real Madrid | Real Madrid | DEF | 23 | €62.6M |
| 25 | Pablo Barrios Atlético Madrid | Atlético Madrid | MID | 23 | €61.2M |
| 26 | Giuliano Simeone Atlético Madrid | Atlético Madrid | FWD | 23 | €61.2M |
| 27 | Aurélien Tchouaméni Real Madrid | Real Madrid | MID | 26 | €61.1M |
| 28 | Dávid Hancko Atlético Madrid | Atlético Madrid | DEF | 28 | €58.9M |
| 29 | Marc Pubill Atlético Madrid | Atlético Madrid | DEF | 23 | €58.6M |
| 30 | | FC Barcelona | DEF | 27 | €58.3M |
| 31 | Eduardo Camavinga Real Madrid | Real Madrid | MID | 23 | €55.3M |
| 32 | Ilaix Moriba Celta de Vigo | Celta de Vigo | MID | 23 | €54.7M |
| 33 | | Real Sociedad | DEF | 20 | €53.7M |
| 34 | Jonathan David Atlético Madrid | Atlético Madrid | FWD | 26 | €52.8M |
| 35 | | Real Betis | FWD | 26 | €52.7M |
| 36 | Georges Mikautadze Villarreal | Villarreal | FWD | 25 | €52.7M |
| 37 | Alberto Moleiro Villarreal | Villarreal | FWD | 23 | €52.4M |
| 38 | Gabriel Jesus FC Barcelona | FC Barcelona | FWD | 29 | €51.4M |
| 39 | Santiago Mouriño Villarreal | Villarreal | DEF | 24 | €51.3M |
| 40 | Cucho Hernández Real Betis | Real Betis | FWD | 27 | €50.8M |
| 41 | Sergio Camello Rayo Vallecano | Rayo Vallecano | FWD | 25 | €50.2M |
| 42 | Frenkie de Jong FC Barcelona | FC Barcelona | MID | 29 | €48.9M |
| 43 | | Real Betis | DEF | 25 | €48.9M |
| 44 | | Palmeiras | DEF | 20 | €48.8M |
| 45 | Ademola Lookman Atlético Madrid | Atlético Madrid | FWD | 28 | €48.6M |
| 46 | | Real Betis | MID | 30 | €48.1M |
| 47 | Mikel Jauregizar Athletic Club | Athletic Club | MID | 22 | €47.9M |
| 48 | Alexander Sørloth Atlético Madrid | Atlético Madrid | FWD | 30 | €47.6M |
| 49 | Johnny Cardoso Atlético Madrid | Atlético Madrid | MID | 25 | €46.7M |
| 50 | | Valencia | MID | 23 | €46.4M |
