| 1 | | FC Barcelona | MID | 23 | €140.5M |
| 2 | | Real Madrid | MID | 21 | €139.6M |
| 3 | Federico Valverde Real Madrid | Real Madrid | MID | 27 | €100.3M |
| 4 | | FC Barcelona | MID | 23 | €95.5M |
| 5 | Jude Bellingham Real Madrid | Real Madrid | MID | 22 | €94.7M |
| 6 | | FC Barcelona | MID | 28 | €86.7M |
| 7 | Frenkie de Jong FC Barcelona | FC Barcelona | MID | 29 | €55.3M |
| 8 | | Real Betis | MID | 30 | €53.2M |
| 9 | | Valencia | MID | 23 | €52.8M |
| 10 | Pablo Barrios Atlético Madrid | Atlético Madrid | MID | 22 | €51.8M |
| 11 | | Girona | MID | 26 | €51.6M |
| 12 | Eduardo Camavinga Real Madrid | Real Madrid | MID | 23 | €49.3M |
| 13 | Aurélien Tchouaméni Real Madrid | Real Madrid | MID | 26 | €48.5M |
| 14 | | Mallorca | MID | 23 | €43.1M |
| 15 | | Espanyol | MID | 29 | €43.0M |
| 16 | Ilaix Moriba Celta de Vigo | Celta de Vigo | MID | 23 | €41.5M |
| 17 | Mikel Jauregizar Athletic Club | Athletic Club | MID | 22 | €39.1M |
| 18 | | Levante | MID | 22 | €38.8M |
| 19 | | Levante | MID | 28 | €37.4M |
| 20 | | Villarreal | MID | 27 | €37.3M |
| 21 | Jon Ander Olasagasti Levante | Levante | MID | 25 | €37.3M |
| 22 | Oihan Sancet Athletic Club | Athletic Club | MID | 26 | €35.9M |
| 23 | | Mallorca | MID | 25 | €35.8M |
| 24 | | Elche | MID | 23 | €35.8M |
| 25 | Brais Méndez Real Sociedad | Real Sociedad | MID | 29 | €35.7M |
| 26 | Carlos Soler Real Sociedad | Real Sociedad | MID | 29 | €35.5M |
| 27 | | Villarreal | MID | 29 | €34.1M |
| 28 | | Sevilla | MID | 29 | €33.8M |
| 29 | | Sevilla | MID | 24 | €33.8M |
| 30 | | Real Oviedo | MID | 28 | €32.7M |
| 31 | Carles Aleñá Deportivo Alavés | Deportivo Alavés | MID | 28 | €32.4M |
| 32 | | Celta de Vigo | MID | 22 | €32.4M |
| 33 | Antonio Blanco Deportivo Alavés | Deportivo Alavés | MID | 25 | €32.2M |
| 34 | | FC Barcelona | MID | 19 | €32.0M |
| 35 | Miguel Román Celta de Vigo | Celta de Vigo | MID | 23 | €31.8M |
| 36 | | Osasuna | MID | 24 | €31.0M |
| 37 | | Rayo Vallecano | MID | 30 | €30.1M |
| 38 | Jon Gorrotxategi Real Sociedad | Real Sociedad | MID | 24 | €29.6M |
| 39 | | Osasuna | MID | 28 | €28.5M |
| 40 | Giovani Lo Celso Real Betis | Real Betis | MID | 30 | €28.4M |
| 41 | | Rayo Vallecano | MID | 27 | €28.4M |
| 42 | | Real Betis | MID | 24 | €28.2M |
| 43 | Alejandro Rego Athletic Club | Athletic Club | MID | 22 | €28.0M |
| 44 | | Real Betis | MID | 29 | €27.6M |
| 45 | | Valencia | MID | 27 | €27.4M |
| 46 | | Celta de Vigo | MID | 22 | €27.4M |
| 47 | | Levante | MID | 28 | €26.9M |
| 48 | | Getafe | MID | 31 | €26.7M |
| 49 | | Getafe | MID | 22 | €25.9M |
| 50 | | Mallorca | MID | 27 | €25.8M |
