| 1 | | FC Barcelona | MID | 22 | €170.5M |
| 2 | | Real Madrid | MID | 21 | €161.1M |
| 3 | | FC Barcelona | MID | 23 | €109.7M |
| 4 | | FC Barcelona | MID | 27 | €108.9M |
| 5 | Jude Bellingham Real Madrid | Real Madrid | MID | 22 | €108.3M |
| 6 | Federico Valverde Real Madrid | Real Madrid | MID | 27 | €104.9M |
| 7 | Frenkie de Jong FC Barcelona | FC Barcelona | MID | 28 | €69.9M |
| 8 | Pablo Barrios Atlético Madrid | Atlético Madrid | MID | 22 | €61.3M |
| 9 | Eduardo Camavinga Real Madrid | Real Madrid | MID | 23 | €52.0M |
| 10 | Aurélien Tchouaméni Real Madrid | Real Madrid | MID | 26 | €50.0M |
| 11 | | Espanyol | MID | 29 | €49.1M |
| 12 | | Real Betis | MID | 30 | €48.7M |
| 13 | | Levante | MID | 22 | €43.9M |
| 14 | Mikel Jauregizar Athletic Club | Athletic Club | MID | 22 | €41.8M |
| 15 | | Villarreal | MID | 27 | €41.5M |
| 16 | | Girona | MID | 26 | €41.5M |
| 17 | Carlos Soler Real Sociedad | Real Sociedad | MID | 29 | €39.2M |
| 18 | | Elche | MID | 23 | €39.2M |
| 19 | Ilaix Moriba Celta de Vigo | Celta de Vigo | MID | 23 | €38.1M |
| 20 | Oihan Sancet Athletic Club | Athletic Club | MID | 25 | €38.0M |
| 21 | Brais Méndez Real Sociedad | Real Sociedad | MID | 29 | €37.0M |
| 22 | Miguel Román Celta de Vigo | Celta de Vigo | MID | 23 | €36.4M |
| 23 | | Sevilla | MID | 24 | €36.0M |
| 24 | | Villarreal | MID | 29 | €35.8M |
| 25 | | Mallorca | MID | 25 | €35.6M |
| 26 | | Mallorca | MID | 23 | €34.8M |
| 27 | Jon Gorrotxategi Real Sociedad | Real Sociedad | MID | 24 | €34.6M |
| 28 | | Real Oviedo | MID | 28 | €33.6M |
| 29 | Carles Aleñá Deportivo Alavés | Deportivo Alavés | MID | 28 | €33.5M |
| 30 | | Osasuna | MID | 24 | €33.2M |
| 31 | | Valencia | MID | 22 | €33.1M |
| 32 | | Osasuna | MID | 27 | €32.3M |
| 33 | | Rayo Vallecano | MID | 30 | €32.1M |
| 34 | Antonio Blanco Deportivo Alavés | Deportivo Alavés | MID | 25 | €31.7M |
| 35 | | FC Barcelona | MID | 18 | €31.2M |
| 36 | | Getafe | MID | 31 | €30.4M |
| 37 | | Celta de Vigo | MID | 22 | €29.3M |
| 38 | | Sevilla | MID | 29 | €29.1M |
| 39 | | Real Betis | MID | 29 | €29.1M |
| 40 | | Real Betis | MID | 24 | €28.5M |
| 41 | | Espanyol | MID | 26 | €27.1M |
| 42 | Pablo Ibáñez Deportivo Alavés | Deportivo Alavés | MID | 27 | €27.0M |
| 43 | | Getafe | MID | 22 | €27.0M |
| 44 | Giovani Lo Celso Real Betis | Real Betis | MID | 30 | €26.5M |
| 45 | | Getafe | MID | 30 | €26.2M |
| 46 | | Rayo Vallecano | MID | 27 | €26.1M |
| 47 | | Elche | MID | 30 | €25.7M |
| 48 | | Valencia | MID | 27 | €25.5M |
| 49 | | Levante | MID | 28 | €24.8M |
| 50 | | Celta de Vigo | MID | 21 | €24.5M |
