| 1 | | FC Barcelona | MID | 23 | €148.9M |
| 2 | | Real Madrid | MID | 21 | €140.3M |
| 3 | Jude Bellingham Real Madrid | Real Madrid | MID | 23 | €109.7M |
| 4 | | FC Barcelona | MID | 23 | €105.5M |
| 5 | Federico Valverde Real Madrid | Real Madrid | MID | 28 | €95.7M |
| 6 | | FC Barcelona | MID | 28 | €80.5M |
| 7 | Kang-in Lee Atlético Madrid | Atlético Madrid | MID | 25 | €80.2M |
| 8 | Aurélien Tchouaméni Real Madrid | Real Madrid | MID | 26 | €65.7M |
| 9 | Pablo Barrios Atlético Madrid | Atlético Madrid | MID | 23 | €65.6M |
| 10 | Ilaix Moriba Celta de Vigo | Celta de Vigo | MID | 23 | €55.8M |
| 11 | Eduardo Camavinga Real Madrid | Real Madrid | MID | 23 | €55.5M |
| 12 | Frenkie de Jong FC Barcelona | FC Barcelona | MID | 29 | €48.9M |
| 13 | | Villarreal | MID | 27 | €48.2M |
| 14 | | Real Betis | MID | 30 | €48.1M |
| 15 | Mikel Jauregizar Athletic Club | Athletic Club | MID | 22 | €47.9M |
| 16 | Johnny Cardoso Atlético Madrid | Atlético Madrid | MID | 25 | €47.1M |
| 17 | | Valencia | MID | 23 | €46.4M |
| 18 | | Sevilla | MID | 24 | €44.9M |
| 19 | Azzedine Ounahi Panathinaikos | Panathinaikos | MID | 26 | €44.2M |
| 20 | | FC Barcelona | MID | 30 | €43.7M |
| 21 | Antonio Blanco Deportivo Alavés | Deportivo Alavés | MID | 26 | €43.5M |
| 22 | | FC Barcelona | MID | 19 | €40.8M |
| 23 | Jon Ander Olasagasti Levante | Levante | MID | 26 | €38.7M |
| 24 | | Málaga | MID | 28 | €37.8M |
| 25 | | Real Sociedad | MID | 24 | €37.3M |
| 26 | Alejandro Rego Athletic Club | Athletic Club | MID | 23 | €36.8M |
| 27 | Miguel Román Celta de Vigo | Celta de Vigo | MID | 23 | €34.9M |
| 28 | | Al Nassr | MID | 25 | €34.3M |
| 29 | Carlos Soler Real Sociedad | Real Sociedad | MID | 29 | €34.2M |
| 30 | Morten Hjulmand Atlético Madrid | Atlético Madrid | MID | 27 | €34.2M |
| 31 | | Sevilla | MID | 27 | €34.0M |
| 32 | Beñat Turrientes Real Sociedad | Real Sociedad | MID | 24 | €33.9M |
| 33 | | Getafe | MID | 26 | €33.9M |
| 34 | Jon Gorrotxategi Real Sociedad | Real Sociedad | MID | 24 | €33.6M |
| 35 | | Villarreal | MID | 30 | €33.4M |
| 36 | | Espanyol | MID | 30 | €32.8M |
| 37 | | Rayo Vallecano | MID | 30 | €32.7M |
| 38 | | Elche | MID | 23 | €32.4M |
| 39 | | Real Betis | MID | 29 | €31.0M |
| 40 | | Osasuna | MID | 28 | €30.7M |
| 41 | Brais Méndez Columbus Crew | Columbus Crew | MID | 29 | €30.5M |
| 42 | | América | MID | 23 | €30.4M |
| 43 | | AEK Athens | MID | 28 | €29.9M |
| 44 | | River Plate | MID | 25 | €29.6M |
| 45 | Pablo Ibáñez Deportivo Alavés | Deportivo Alavés | MID | 28 | €29.5M |
| 46 | Bernardo Silva Real Madrid | Real Madrid | MID | 32 | €29.4M |
| 47 | Carles Aleñá Deportivo Alavés | Deportivo Alavés | MID | 28 | €29.4M |
| 48 | Oihan Sancet Athletic Club | Athletic Club | MID | 26 | €29.4M |
| 49 | Iván Martín Racing Santander | Racing Santander | MID | 27 | €28.5M |
| 50 | | Elche | MID | 26 | €28.0M |
