| 1 | Iñigo VicenteRacing Santander |  Racing Santander | Mijlocaș | 28 | 16.1 M € |
| 2 | Yassir ZabiriRacing Santander | Racing Santander | Atacant | 21 | 8.9 M € |
| 3 | Jorge SalinasRacing Santander | Racing Santander | Fundaș | 19 | 8.4 M € |
| 4 | Andrés MartínRacing Santander | Racing Santander | Atacant | 27 | 5.7 M € |
| 5 | Julen AgirrezabalaRacing Santander | Racing Santander | Portar | 25 | 4.8 M € |
| 6 | Iván MartínRacing Santander | Racing Santander | Mijlocaș | 27 | 4.3 M € |
| 7 | Pablo GarcíaRacing Santander | Racing Santander | Atacant | 20 | 3.8 M € |
| 8 | Pablo RamónRacing Santander | Racing Santander | Fundaș | 25 | 3.2 M € |
| 9 | Álvaro MantillaRacing Santander | Racing Santander | Fundaș | 26 | 3.1 M € |
| 10 | Giorgi GuliashviliRacing Santander | Racing Santander | Atacant | 25 | 2.7 M € |
| 11 | Facundo GonzálezRacing Santander | Racing Santander | Fundaș | 23 | 2.7 M € |
| 12 | Asier VillalibreRacing Santander | Racing Santander | Atacant | 29 | 2.4 M € |
| 13 | Sergio CanalesRacing Santander | Racing Santander | Mijlocaș | 35 | 1.9 M € |
| 14 | Juan Carlos AranaRacing Santander | Racing Santander | Atacant | 26 | 1.8 M € |
| 15 | André AlmeidaRacing Santander | Racing Santander | Mijlocaș | 26 | 1.8 M € |
| 16 | Iker LuqueRacing Santander | Racing Santander | Atacant | 21 | 1.7 M € |
| 17 | Jeanuël BelocianRacing Santander | Racing Santander | Fundaș | 21 | 1.6 M € |
| 17 | Maguette GueyeRacing Santander | Racing Santander | Mijlocaș | 23 | 1.6 M € |
| 19 | MH Manu HernandoRacing Santander | Racing Santander | Fundaș | 28 | 1.5 M € |
| 20 | Matteo PratiRacing Santander | Racing Santander | Mijlocaș | 22 | 1.3 M € |
| 21 | Jorge CastellanosRacing Santander | Racing Santander | Atacant | 21 | 1.3 M € |
| 22 | Simon ErikssonRacing Santander | Racing Santander | Portar | 20 | 1.2 M € |
| 23 | Aarón MartínRacing Santander | Racing Santander | Fundaș | 29 | 1.1 M € |
| 24 | Pedro FelipeRacing Santander | Racing Santander | Fundaș | 22 | 1.0 M € |
| 25 | Carlos SánchezRacing Santander | Racing Santander | Fundaș | 21 | 1.0 M € |
| 26 | Hugo PérezRacing Santander | Racing Santander | Atacant | 19 | 975 K € |
| 27 | Íñigo Sainz-MazaRacing Santander | Racing Santander | Mijlocaș | 28 | 950 K € |
| 28 | AV Andrés VallecilloRacing Santander | Racing Santander | Mijlocaș | — | 825 K € |
