| 1 | | FC Barcelona | FWD | 19 | €294.6M |
| 2 | | Real Madrid | FWD | 27 | €212.1M |
| 3 | | Real Madrid | MID | 21 | €149.5M |
| 4 | | FC Barcelona | MID | 23 | €148.9M |
| 5 | | Real Madrid | FWD | 19 | €115.2M |
| 6 | Jude Bellingham Real Madrid | Real Madrid | MID | 23 | €114.5M |
| 7 | Vinicius Junior Real Madrid | Real Madrid | FWD | 26 | €106.1M |
| 8 | | FC Barcelona | MID | 23 | €105.5M |
| 9 | | FC Barcelona | FWD | 29 | €104.1M |
| 10 | Anthony Gordon FC Barcelona | FC Barcelona | FWD | 25 | €104.0M |
| 11 | Federico Valverde Real Madrid | Real Madrid | MID | 28 | €102.9M |
| 12 | | FC Barcelona | DEF | 19 | €101.8M |
| 13 | Julián Alvarez Atlético Madrid | Atlético Madrid | FWD | 26 | €99.2M |
| 14 | Ibrahima Konaté Real Madrid | Real Madrid | DEF | 27 | €96.1M |
| 15 | Karim Adeyemi FC Barcelona | FC Barcelona | FWD | 24 | €91.4M |
| 16 | Cristian Romero Atlético Madrid | Atlético Madrid | DEF | 28 | €82.8M |
| 17 | | FC Barcelona | MID | 28 | €80.5M |
| 18 | Kang-in Lee Atlético Madrid | Atlético Madrid | MID | 25 | €80.2M |
| 19 | | Real Madrid | DEF | 21 | €78.3M |
| 20 | Abde Ezzalzouli Real Betis | Real Betis | FWD | 24 | €68.2M |
| 21 | Marc Cucurella Real Madrid | Real Madrid | DEF | 28 | €67.5M |
| 22 | Gerard Martín FC Barcelona | FC Barcelona | DEF | 24 | €66.8M |
| 23 | Aurélien Tchouaméni Real Madrid | Real Madrid | MID | 26 | €65.7M |
| 24 | | FC Barcelona | DEF | 25 | €65.4M |
| 25 | Pablo Barrios Atlético Madrid | Atlético Madrid | MID | 23 | €65.2M |
| 26 | Marc Pubill Atlético Madrid | Atlético Madrid | DEF | 23 | €64.8M |
| 27 | Álvaro Carreras Real Madrid | Real Madrid | DEF | 23 | €64.7M |
| 28 | Giuliano Simeone Atlético Madrid | Atlético Madrid | FWD | 23 | €64.5M |
| 29 | Dávid Hancko Atlético Madrid | Atlético Madrid | DEF | 28 | €62.8M |
| 30 | | Real Sociedad | DEF | 20 | €58.7M |
| 31 | Georges Mikautadze Villarreal | Villarreal | FWD | 25 | €58.4M |
| 32 | | FC Barcelona | DEF | 27 | €58.3M |
| 33 | Eduardo Camavinga Real Madrid | Real Madrid | MID | 23 | €58.2M |
| 34 | Santiago Mouriño Villarreal | Villarreal | DEF | 24 | €56.7M |
| 35 | Ilaix Moriba Celta de Vigo | Celta de Vigo | MID | 23 | €56.2M |
| 36 | | Real Betis | FWD | 26 | €55.5M |
| 37 | | Real Betis | DEF | 25 | €53.5M |
| 38 | Jonathan David Atlético Madrid | Atlético Madrid | FWD | 26 | €52.6M |
| 39 | Alberto Moleiro Villarreal | Villarreal | FWD | 23 | €52.5M |
| 40 | Gabriel Jesus FC Barcelona | FC Barcelona | FWD | 29 | €51.4M |
| 41 | Cucho Hernández Real Betis | Real Betis | FWD | 27 | €50.8M |
| 42 | Sergio Camello Rayo Vallecano | Rayo Vallecano | FWD | 25 | €50.8M |
| 43 | | Palmeiras | DEF | 20 | €49.6M |
| 44 | | Real Betis | MID | 30 | €49.0M |
| 45 | Frenkie de Jong FC Barcelona | FC Barcelona | MID | 29 | €48.9M |
| 46 | Mikel Jauregizar Athletic Club | Athletic Club | MID | 22 | €48.7M |
| 47 | | Villarreal | MID | 27 | €48.2M |
| 48 | Alexander Sørloth Atlético Madrid | Atlético Madrid | FWD | 30 | €47.6M |
| 49 | Johnny Cardoso Atlético Madrid | Atlético Madrid | MID | 25 | €47.1M |
| 50 | | Sevilla | DEF | 24 | €47.1M |
