| 1 | | FC Barcelona | FWD | 19 | €223.0M |
| 2 | | Real Madrid | FWD | 27 | €179.8M |
| 3 | | FC Barcelona | MID | 23 | €132.9M |
| 4 | | Real Madrid | MID | 21 | €121.2M |
| 5 | Vinicius Junior Real Madrid | Real Madrid | FWD | 26 | €114.4M |
| 6 | Julián Alvarez Atlético Madrid | Atlético Madrid | FWD | 26 | €101.7M |
| 7 | Federico Valverde Real Madrid | Real Madrid | MID | 27 | €97.4M |
| 8 | | FC Barcelona | FWD | 29 | €97.0M |
| 9 | | FC Barcelona | MID | 23 | €93.4M |
| 10 | Ferran Torres FC Barcelona | FC Barcelona | FWD | 26 | €91.9M |
| 11 | Jude Bellingham Real Madrid | Real Madrid | MID | 23 | €91.9M |
| 12 | | FC Barcelona | DEF | 19 | €84.5M |
| 13 | | FC Barcelona | MID | 28 | €79.5M |
| 14 | Marcus Rashford Manchester United | Manchester United | FWD | 28 | €76.6M |
| 15 | Vitor Reis Manchester City | Manchester City | DEF | 20 | €70.5M |
| 16 | Abde Ezzalzouli Real Betis | Real Betis | FWD | 24 | €65.6M |
| 17 | Aurélien Tchouaméni Real Madrid | Real Madrid | MID | 26 | €62.6M |
| 18 | Eduardo Camavinga Real Madrid | Real Madrid | MID | 23 | €62.5M |
| 19 | Álvaro Carreras Real Madrid | Real Madrid | DEF | 23 | €61.9M |
| 20 | Marc Pubill Atlético Madrid | Atlético Madrid | DEF | 23 | €60.8M |
| 21 | | Real Betis | FWD | 26 | €60.2M |
| 22 | Ademola Lookman Atlético Madrid | Atlético Madrid | FWD | 28 | €59.8M |
| 23 | Alexander Sørloth Atlético Madrid | Atlético Madrid | FWD | 30 | €58.8M |
| 24 | | FC Barcelona | DEF | 25 | €58.6M |
| 25 | Giuliano Simeone Atlético Madrid | Atlético Madrid | FWD | 23 | €58.4M |
| 26 | | Real Madrid | DEF | 21 | €58.1M |
| 27 | Pablo Barrios Atlético Madrid | Atlético Madrid | MID | 23 | €56.9M |
| 28 | Frenkie de Jong FC Barcelona | FC Barcelona | MID | 29 | €56.6M |
| 29 | Gerard Martín FC Barcelona | FC Barcelona | DEF | 24 | €55.4M |
| 30 | Georges Mikautadze Villarreal | Villarreal | FWD | 25 | €54.7M |
| 31 | | Real Madrid | FWD | 19 | €53.5M |
| 32 | | FC Barcelona | DEF | 27 | €53.3M |
| 33 | | Valencia | MID | 23 | €52.0M |
| 34 | Ilaix Moriba Celta de Vigo | Celta de Vigo | MID | 23 | €51.7M |
| 35 | Matteo Ruggeri Atlético Madrid | Atlético Madrid | DEF | 24 | €50.5M |
| 36 | Dávid Hancko Atlético Madrid | Atlético Madrid | DEF | 28 | €49.7M |
| 37 | Cucho Hernández Real Betis | Real Betis | FWD | 27 | €49.6M |
| 38 | Mikel Jauregizar Athletic Club | Athletic Club | MID | 22 | €49.6M |
| 39 | | Real Betis | MID | 30 | €49.0M |
| 40 | | Sevilla | DEF | 24 | €47.7M |
| 41 | | Girona | MID | 26 | €47.4M |
| 42 | Santiago Mouriño Villarreal | Villarreal | DEF | 24 | €47.3M |
| 43 | | Liverpool | FWD | 23 | €45.8M |
| 44 | Robert Navarro Athletic Club | Athletic Club | FWD | 24 | €45.5M |
| 45 | Mikel Oyarzabal Real Sociedad | Real Sociedad | FWD | 29 | €44.8M |
| 46 | Robin Le Normand Atlético Madrid | Atlético Madrid | DEF | 29 | €44.6M |
| 47 | | Sevilla | FWD | 26 | €44.0M |
| 48 | Ferran Jutglà Celta de Vigo | Celta de Vigo | FWD | 27 | €43.8M |
| 49 | | Girona | FWD | 24 | €43.7M |
| 50 | | Real Betis | DEF | 23 | €43.6M |
