| 1 | | FC Barcelona | MID | 23 | €135.4M |
| 2 | | Real Madrid | MID | 21 | €131.1M |
| 3 | Jude Bellingham Real Madrid | Real Madrid | MID | 23 | €102.2M |
| 4 | | FC Barcelona | MID | 23 | €97.6M |
| 5 | Federico Valverde Real Madrid | Real Madrid | MID | 28 | €94.8M |
| 6 | | FC Barcelona | MID | 28 | €74.7M |
| 7 | Eduardo Camavinga Real Madrid | Real Madrid | MID | 23 | €60.6M |
| 8 | Pablo Barrios Atlético Madrid | Atlético Madrid | MID | 23 | €60.2M |
| 9 | Aurélien Tchouaméni Real Madrid | Real Madrid | MID | 26 | €57.6M |
| 10 | Frenkie de Jong FC Barcelona | FC Barcelona | MID | 29 | €52.1M |
| 11 | Ilaix Moriba Celta de Vigo | Celta de Vigo | MID | 23 | €50.2M |
| 12 | | Valencia | MID | 23 | €49.9M |
| 13 | | Real Betis | MID | 30 | €48.9M |
| 14 | Mikel Jauregizar Athletic Club | Athletic Club | MID | 22 | €48.3M |
| 15 | Jon Ander Olasagasti Levante | Levante | MID | 26 | €45.6M |
| 16 | Antonio Blanco Deportivo Alavés | Deportivo Alavés | MID | 26 | €44.0M |
| 17 | Azzedine Ounahi Panathinaikos | Panathinaikos | MID | 26 | €43.6M |
| 18 | | Villarreal | MID | 27 | €43.1M |
| 19 | | Sevilla | MID | 24 | €42.4M |
| 20 | | FC Barcelona | MID | 30 | €40.2M |
| 21 | | FC Barcelona | MID | 19 | €39.3M |
| 22 | Miguel Román Celta de Vigo | Celta de Vigo | MID | 23 | €37.8M |
| 23 | Alejandro Rego Athletic Club | Athletic Club | MID | 23 | €37.2M |
| 24 | | Villarreal | MID | 29 | €36.7M |
| 25 | Johnny Cardoso Atlético Madrid | Atlético Madrid | MID | 24 | €36.3M |
| 26 | | Al Nassr | MID | 25 | €36.2M |
| 27 | | Elche | MID | 23 | €35.4M |
| 28 | | Málaga | MID | 28 | €33.8M |
| 29 | Oihan Sancet Athletic Club | Athletic Club | MID | 26 | €33.6M |
| 30 | Brais Méndez Columbus Crew | Columbus Crew | MID | 29 | €33.0M |
| 31 | | Espanyol | MID | 30 | €32.9M |
| 32 | Beñat Turrientes Real Sociedad | Real Sociedad | MID | 24 | €32.9M |
| 33 | Jon Gorrotxategi Real Sociedad | Real Sociedad | MID | 24 | €32.8M |
| 34 | Carlos Soler Real Sociedad | Real Sociedad | MID | 29 | €32.6M |
| 35 | | Rayo Vallecano | MID | 30 | €32.4M |
| 36 | | River Plate | MID | 25 | €32.0M |
| 37 | | Osasuna | MID | 28 | €31.6M |
| 38 | Morten Hjulmand Atlético Madrid | Atlético Madrid | MID | 27 | €31.1M |
| 39 | | Real Betis | MID | 29 | €31.0M |
| 40 | Bernardo Silva Real Madrid | Real Madrid | MID | 32 | €30.9M |
| 41 | | Valencia | MID | 27 | €30.5M |
| 42 | | América | MID | 23 | €30.3M |
| 43 | Carles Aleñá Deportivo Alavés | Deportivo Alavés | MID | 28 | €29.8M |
| 44 | | Osasuna | MID | 24 | €29.8M |
| 45 | | Elche | MID | 26 | €29.3M |
| 46 | | Real Sociedad | MID | 23 | €29.0M |
| 47 | Pablo Ibáñez Deportivo Alavés | Deportivo Alavés | MID | 27 | €28.8M |
| 48 | | AEK Athens | MID | 28 | €28.3M |
| 49 | | Getafe | MID | 25 | €27.9M |
| 50 | | Rayo Vallecano | MID | 28 | €27.4M |
