| 1 | | FC Barcelona | FWD | 18 | €261.0M |
| 2 | | Real Madrid | FWD | 27 | €209.8M |
| 3 | | FC Barcelona | MID | 23 | €140.5M |
| 4 | | Real Madrid | MID | 21 | €139.6M |
| 5 | Vinicius Junior Real Madrid | Real Madrid | FWD | 25 | €130.8M |
| 6 | Julián Alvarez Atlético Madrid | Atlético Madrid | FWD | 26 | €114.1M |
| 7 | | FC Barcelona | FWD | 29 | €104.0M |
| 8 | Ferran Torres FC Barcelona | FC Barcelona | FWD | 26 | €103.6M |
| 9 | Federico Valverde Real Madrid | Real Madrid | MID | 27 | €100.3M |
| 10 | Marcus Rashford FC Barcelona | FC Barcelona | FWD | 28 | €98.7M |
| 11 | | FC Barcelona | MID | 23 | €95.5M |
| 12 | | FC Barcelona | DEF | 19 | €95.5M |
| 13 | Jude Bellingham Real Madrid | Real Madrid | MID | 22 | €94.7M |
| 14 | | FC Barcelona | MID | 28 | €86.7M |
| 15 | Abde Ezzalzouli Real Betis | Real Betis | FWD | 24 | €73.9M |
| 16 | | Real Madrid | DEF | 21 | €72.7M |
| 17 | Álvaro Carreras Real Madrid | Real Madrid | DEF | 23 | €69.4M |
| 18 | Marc Pubill Atlético Madrid | Atlético Madrid | DEF | 22 | €69.4M |
| 19 | Williot Swedberg Celta de Vigo | Celta de Vigo | FWD | 22 | €68.6M |
| 20 | | Real Betis | FWD | 26 | €68.2M |
| 21 | Alexander Sørloth Atlético Madrid | Atlético Madrid | FWD | 30 | €66.5M |
| 22 | | FC Barcelona | DEF | 25 | €66.5M |
| 23 | Giuliano Simeone Atlético Madrid | Atlético Madrid | FWD | 23 | €65.2M |
| 24 | Gerard Martín FC Barcelona | FC Barcelona | DEF | 24 | €62.7M |
| 25 | Georges Mikautadze Villarreal | Villarreal | FWD | 25 | €61.8M |
| 26 | Matteo Ruggeri Atlético Madrid | Atlético Madrid | DEF | 23 | €61.2M |
| 27 | | FC Barcelona | DEF | 27 | €60.5M |
| 28 | | Girona | DEF | 20 | €60.2M |
| 29 | Cucho Hernández Real Betis | Real Betis | FWD | 27 | €56.5M |
| 30 | Dávid Hancko Atlético Madrid | Atlético Madrid | DEF | 28 | €56.3M |
| 31 | Frenkie de Jong FC Barcelona | FC Barcelona | MID | 29 | €55.3M |
| 32 | Alberto Moleiro Villarreal | Villarreal | FWD | 22 | €55.2M |
| 33 | | Sevilla | DEF | 24 | €54.0M |
| 34 | Santiago Mouriño Villarreal | Villarreal | DEF | 24 | €53.6M |
| 35 | | Real Betis | MID | 30 | €53.2M |
| 36 | | Valencia | MID | 23 | €52.8M |
| 37 | | Real Sociedad | DEF | 20 | €52.6M |
| 38 | Pablo Barrios Atlético Madrid | Atlético Madrid | MID | 22 | €51.8M |
| 39 | | Girona | MID | 26 | €51.6M |
| 40 | | Elche | FWD | 21 | €51.3M |
| 41 | | Levante | FWD | 20 | €50.7M |
| 42 | | Real Betis | DEF | 22 | €50.3M |
| 43 | Andrei Rațiu Rayo Vallecano | Rayo Vallecano | DEF | 27 | €50.2M |
| 44 | Mikel Oyarzabal Real Sociedad | Real Sociedad | FWD | 29 | €50.0M |
| 45 | | Sevilla | FWD | 26 | €49.9M |
| 46 | Toni Martínez Deportivo Alavés | Deportivo Alavés | FWD | 28 | €49.6M |
| 47 | Ferran Jutglà Celta de Vigo | Celta de Vigo | FWD | 27 | €49.6M |
| 48 | Eduardo Camavinga Real Madrid | Real Madrid | MID | 23 | €49.3M |
| 49 | | Girona | FWD | 24 | €49.1M |
| 50 | Aurélien Tchouaméni Real Madrid | Real Madrid | MID | 26 | €48.5M |
