| 1 | | FC Barcelona | FWD | 18 | €284.7M |
| 2 | | Real Madrid | FWD | 27 | €209.8M |
| 3 | Vinicius Junior Real Madrid | Real Madrid | FWD | 25 | €125.4M |
| 4 | Julián Alvarez Atlético Madrid | Atlético Madrid | FWD | 26 | €118.3M |
| 5 | Ferran Torres FC Barcelona | FC Barcelona | FWD | 26 | €111.5M |
| 6 | Marcus Rashford FC Barcelona | FC Barcelona | FWD | 28 | €108.0M |
| 7 | | FC Barcelona | FWD | 29 | €102.8M |
| 8 | Abde Ezzalzouli Real Betis | Real Betis | FWD | 24 | €74.4M |
| 9 | Giuliano Simeone Atlético Madrid | Atlético Madrid | FWD | 23 | €72.5M |
| 10 | Alexander Sørloth Atlético Madrid | Atlético Madrid | FWD | 30 | €71.2M |
| 11 | | Real Betis | FWD | 26 | €68.8M |
| 12 | Alberto Moleiro Villarreal | Villarreal | FWD | 22 | €66.2M |
| 13 | Williot Swedberg Celta de Vigo | Celta de Vigo | FWD | 22 | €65.4M |
| 14 | Georges Mikautadze Villarreal | Villarreal | FWD | 25 | €63.2M |
| 15 | | Girona | FWD | 24 | €58.7M |
| 16 | Cucho Hernández Real Betis | Real Betis | FWD | 27 | €54.9M |
| 17 | Mikel Oyarzabal Real Sociedad | Real Sociedad | FWD | 29 | €52.4M |
| 18 | Federico Viñas Real Oviedo | Real Oviedo | FWD | 27 | €50.8M |
| 19 | | Elche | FWD | 21 | €50.0M |
| 20 | Gorka Guruzeta Athletic Club | Athletic Club | FWD | 29 | €49.2M |
| 21 | Robert Navarro Athletic Club | Athletic Club | FWD | 24 | €47.2M |
| 22 | | Sevilla | FWD | 26 | €46.7M |
| 23 | Ferran Jutglà Celta de Vigo | Celta de Vigo | FWD | 27 | €46.6M |
| 24 | Jorge de Frutos Rayo Vallecano | Rayo Vallecano | FWD | 29 | €45.7M |
| 25 | Carlos Vicente Deportivo Alavés | Deportivo Alavés | FWD | 26 | €45.3M |
| 26 | | Levante | FWD | 22 | €45.2M |
| 27 | Toni Martínez Deportivo Alavés | Deportivo Alavés | FWD | 28 | €44.6M |
| 28 | | Mallorca | FWD | 31 | €44.3M |
| 29 | | Getafe | FWD | 25 | €44.0M |
| 30 | Roberto Fernández Espanyol | Espanyol | FWD | 23 | €43.9M |
| 31 | | Osasuna | FWD | 22 | €43.7M |
| 32 | Gonçalo Guedes Real Sociedad | Real Sociedad | FWD | 29 | €42.0M |
| 33 | | Valencia | FWD | 26 | €41.6M |
| 34 | Lucas Boyé Deportivo Alavés | Deportivo Alavés | FWD | 30 | €40.9M |
| 35 | | Elche | FWD | 24 | €40.1M |
| 36 | | Real Madrid | FWD | 25 | €39.8M |
| 37 | Nico Williams Athletic Club | Athletic Club | FWD | 23 | €38.5M |
| 38 | | Elche | FWD | 28 | €38.4M |
| 39 | | Girona | FWD | 28 | €38.0M |
| 40 | | Villarreal | FWD | 27 | €37.3M |
| 41 | | Levante | FWD | 20 | €37.2M |
| 42 | | Levante | FWD | 25 | €36.7M |
| 43 | | Real Madrid | FWD | 26 | €36.4M |
| 44 | Álex Baena Atlético Madrid | Atlético Madrid | FWD | 24 | €36.3M |
| 45 | Ander Barrenetxea Real Sociedad | Real Sociedad | FWD | 24 | €36.3M |
| 46 | Bryan Zaragoza Celta de Vigo | Celta de Vigo | FWD | 24 | €35.8M |
| 47 | | Celta de Vigo | FWD | 24 | €35.4M |
| 48 | Thiago Almada Atlético Madrid | Atlético Madrid | FWD | 24 | €34.6M |
| 49 | | Mallorca | FWD | 19 | €33.7M |
| 50 | | Real Oviedo | FWD | 25 | €32.8M |
