🇪🇸 Spain · Under 21 · 2025/26 season
| # | Player | Value |
|---|---|---|
| 1 |  Lamine Yamal FC Barcelona | €284.7M |
| 2 |  Arda Güler Real Madrid | €161.1M |
| 3 |  Pau Cubarsí FC Barcelona | €92.2M |
| 4 |  Dean Huijsen Real Madrid | €88.7M |
| 5 |  Vitor Reis Girona | €63.9M |
| 6 |  Jon Martín Real Sociedad | €50.3M |
| 7 |  Álvaro Rodríguez Elche | €50.0M |
