| 1 | | FC Barcelona | FWD | 19 | €233.0M |
| 2 | | Real Madrid | FWD | 27 | €195.6M |
| 3 | | Real Madrid | MID | 21 | €137.1M |
| 4 | | FC Barcelona | MID | 23 | €135.4M |
| 5 | Vinicius Junior Real Madrid | Real Madrid | FWD | 26 | €122.5M |
| 6 | | FC Barcelona | FWD | 29 | €110.3M |
| 7 | Anthony Gordon FC Barcelona | FC Barcelona | FWD | 25 | €108.5M |
| 8 | Jude Bellingham Real Madrid | Real Madrid | MID | 23 | €103.8M |
| 9 | | FC Barcelona | MID | 23 | €97.6M |
| 10 | Federico Valverde Real Madrid | Real Madrid | MID | 28 | €96.8M |
| 11 | Julián Alvarez Atlético Madrid | Atlético Madrid | FWD | 26 | €95.3M |
| 12 | Ibrahima Konaté Real Madrid | Real Madrid | DEF | 27 | €92.7M |
| 13 | | Real Madrid | FWD | 19 | €89.7M |
| 14 | Karim Adeyemi FC Barcelona | FC Barcelona | FWD | 24 | €86.9M |
| 15 | | FC Barcelona | DEF | 19 | €85.2M |
| 16 | | FC Barcelona | MID | 28 | €74.7M |
| 17 | | Real Madrid | DEF | 21 | €72.3M |
| 18 | Cristian Romero Atlético Madrid | Atlético Madrid | DEF | 28 | €71.6M |
| 19 | Giuliano Simeone Atlético Madrid | Atlético Madrid | FWD | 23 | €63.0M |
| 20 | Marc Cucurella Real Madrid | Real Madrid | DEF | 28 | €62.6M |
| 21 | Eduardo Camavinga Real Madrid | Real Madrid | MID | 23 | €61.0M |
| 22 | Abde Ezzalzouli Real Betis | Real Betis | FWD | 24 | €60.8M |
| 23 | | Real Betis | FWD | 26 | €60.7M |
| 24 | Pablo Barrios Atlético Madrid | Atlético Madrid | MID | 23 | €60.7M |
| 25 | Marc Pubill Atlético Madrid | Atlético Madrid | DEF | 23 | €60.3M |
| 26 | Álvaro Carreras Real Madrid | Real Madrid | DEF | 23 | €60.1M |
| 27 | | FC Barcelona | DEF | 25 | €60.0M |
| 28 | Aurélien Tchouaméni Real Madrid | Real Madrid | MID | 26 | €57.6M |
| 29 | Gerard Martín FC Barcelona | FC Barcelona | DEF | 24 | €57.3M |
| 30 | Georges Mikautadze Villarreal | Villarreal | FWD | 25 | €56.5M |
| 31 | Ademola Lookman Atlético Madrid | Atlético Madrid | FWD | 28 | €56.4M |
| 32 | Dávid Hancko Atlético Madrid | Atlético Madrid | DEF | 28 | €55.1M |
| 33 | Alexander Sørloth Atlético Madrid | Atlético Madrid | FWD | 30 | €54.1M |
| 34 | Alejandro Grimaldo Atlético Madrid | Atlético Madrid | DEF | 30 | €54.1M |
| 35 | | FC Barcelona | DEF | 27 | €52.3M |
| 36 | Frenkie de Jong FC Barcelona | FC Barcelona | MID | 29 | €52.1M |
| 37 | Ilaix Moriba Celta de Vigo | Celta de Vigo | MID | 23 | €51.9M |
| 38 | Cucho Hernández Real Betis | Real Betis | FWD | 27 | €50.9M |
| 39 | Robert Navarro Athletic Club | Athletic Club | FWD | 24 | €50.8M |
| 40 | | Real Betis | MID | 30 | €50.4M |
| 41 | Santiago Mouriño Villarreal | Villarreal | DEF | 24 | €50.0M |
| 42 | | Valencia | MID | 23 | €49.9M |
| 43 | Mikel Jauregizar Athletic Club | Athletic Club | MID | 22 | €49.2M |
| 44 | | Sevilla | DEF | 24 | €47.1M |
| 45 | Sergio Camello Rayo Vallecano | Rayo Vallecano | FWD | 25 | €46.9M |
| 46 | Mikel Oyarzabal Real Sociedad | Real Sociedad | FWD | 29 | €45.6M |
| 47 | Jon Ander Olasagasti Levante | Levante | MID | 26 | €45.6M |
| 48 | Alberto Moleiro Villarreal | Villarreal | FWD | 22 | €45.5M |
| 49 | | Real Betis | DEF | 25 | €44.8M |
| 50 | Jon Aramburu Real Sociedad | Real Sociedad | DEF | 24 | €44.6M |
