| 101 | Alejandro BaldeBarcelona |  Barcelona | Fundaș | 23 | 14.2 M € |
| 102 | Jon GorrotxategiReal Sociedad |  Real Sociedad | Mijlocaș | 24 | 14.1 M € |
| 102 | Unai SimónAthletic Bilbao |  Athletic Bilbao | Portar | 29 | 14.1 M € |
| 104 | Miguel RománCelta Vigo |  Celta Vigo | Mijlocaș | 23 | 14.0 M € |
| 105 | Tani OluwaseyiVillarreal |  Villarreal | Atacant | 26 | 13.9 M € |
| 106 | Andrei RațiuRayo Vallecano |  Rayo Vallecano | Fundaș | 28 | 13.7 M € |
| 107 | Brahim DíazReal Madrid |  Real Madrid | Atacant | 27 | 13.7 M € |
| 108 | Kike SalasSevilla |  Sevilla | Fundaș | 24 | 13.6 M € |
| 109 | Ferran JutglàCelta Vigo | Celta Vigo | Atacant | 27 | 13.4 M € |
| 110 | Martín SatrianoGetafe |  Getafe | Atacant | 25 | 13.4 M € |
| 111 | Beñat TurrientesReal Sociedad | Real Sociedad | Mijlocaș | 24 | 13.3 M € |
| 112 | Raúl AsencioReal Madrid | Real Madrid | Fundaș | 23 | 13.1 M € |
| 113 | Aitor ParedesAthletic Bilbao | Athletic Bilbao | Fundaș | 26 | 13.0 M € |
| 114 | Unai LópezRayo Vallecano | Rayo Vallecano | Mijlocaș | 31 | 12.9 M € |
| 115 | IscoReal Betis |  Real Betis | Mijlocaș | 34 | 12.8 M € |
| 116 | Sebastián CáceresCelta Vigo | Celta Vigo | Fundaș | 27 | 12.8 M € |
| 117 | Thibaut CourtoisReal Madrid | Real Madrid | Portar | 34 | 12.5 M € |
| 118 | GaviBarcelona | Barcelona | Mijlocaș | 22 | 12.3 M € |
| 119 | Lucien AgouméSevilla | Sevilla | Mijlocaș | 24 | 11.9 M € |
| 120 | Yoel LagoCelta Vigo | Celta Vigo | Fundaș | 22 | 11.4 M € |
| 121 | Juan FoythVillarreal | Villarreal | Fundaș | 28 | 11.3 M € |
| 122 | Giovanni Lo CelsoReal Betis | Real Betis | Mijlocaș | 30 | 11.2 M € |
| 123 | Lucas NoubiDeportivo A Coruña |  Deportivo A Coruña | Fundaș | 21 | 11.2 M € |
| 124 | Gonçalo GuedesReal Sociedad | Real Sociedad | Atacant | 29 | 11.2 M € |
| 125 | Sergio CarreiraCelta Vigo | Celta Vigo | Fundaș | 26 | 11.1 M € |
| 126 | Job OchiengReal Sociedad | Real Sociedad | Atacant | 23 | 10.9 M € |
| 127 | Couhaib DriouechCelta Vigo | Celta Vigo | Atacant | 24 | 10.7 M € |
| 128 | Roberto FernándezEspanyol |  Espanyol | Atacant | 24 | 10.6 M € |
| 129 | Gabriel SuazoSevilla | Sevilla | Fundaș | 29 | 10.5 M € |
| 130 | Brian FariñasBarcelona | Barcelona | Mijlocaș | 20 | 10.3 M € |
| 131 | Hugo ÁlvarezCelta Vigo | Celta Vigo | Atacant | 23 | 10.1 M € |
| 132 | Ander BarrenetxeaReal Sociedad | Real Sociedad | Atacant | 24 | 9.8 M € |
| 132 | Juan IglesiasSevilla | Sevilla | Fundaș | 28 | 9.8 M € |
| 132 | Oihan SancetAthletic Bilbao | Athletic Bilbao | Mijlocaș | 26 | 9.8 M € |
| 135 | Jonathan Asp JensenDeportivo A Coruña | Deportivo A Coruña | Mijlocaș | 20 | 9.7 M € |
| 136 | Luiz JúniorVillarreal | Villarreal | Portar | 25 | 9.5 M € |
| 137 | Pau NavarroVillarreal | Villarreal | Fundaș | 21 | 9.4 M € |
| 138 | Sergio CamelloRayo Vallecano | Rayo Vallecano | Atacant | 25 | 9.2 M € |
| 139 | Rockson YeboahOsasuna |  Osasuna | Fundaș | 22 | 9.2 M € |
| 140 | Ayoze PérezVillarreal | Villarreal | Atacant | 33 | 9.0 M € |
| 141 | Leo RománDeportivo A Coruña | Deportivo A Coruña | Portar | 26 | 9.0 M € |
| 142 | Roy RevivoElche |  Elche | Fundaș | 23 | 9.0 M € |
| 143 | Peio CanalesAthletic Bilbao | Athletic Bilbao | Mijlocaș | 21 | 8.9 M € |
| 143 | Yassir ZabiriRacing Santander |  Racing Santander | Atacant | 21 | 8.9 M € |
| 145 | Adrià AltimiraDeportivo A Coruña | Deportivo A Coruña | Fundaș | 25 | 8.8 M € |
| 145 | Takefusa KuboReal Sociedad | Real Sociedad | Mijlocaș | 25 | 8.8 M € |
| 147 | Javi GuerraValencia |  Valencia | Mijlocaș | 23 | 8.7 M € |
| 148 | Hugo GonzálezCelta Vigo | Celta Vigo | Atacant | 23 | 8.6 M € |
| 148 | Héctor FortReal Sociedad | Real Sociedad | Fundaș | 20 | 8.6 M € |
| 150 | Jesse BisiwuBarcelona | Barcelona | Atacant | 18 | 8.5 M € |
