| 101 | Ander BarrenetxeaReal Sociedad |  Real Sociedad | Atacant | 24 | 9.8 M € |
| 101 | Juan IglesiasSevilla |  Sevilla | Fundaș | 28 | 9.8 M € |
| 101 | Oihan SancetAthletic Bilbao |  Athletic Bilbao | Mijlocaș | 26 | 9.8 M € |
| 104 | ChukiWerder Bremen |  Werder Bremen | Mijlocaș | 22 | 9.8 M € |
| 105 | Yarek GasiorowskiPSV Eindhoven |  PSV Eindhoven | Fundaș | 21 | 9.6 M € |
| 106 | Pau NavarroVillarreal |  Villarreal | Fundaș | 21 | 9.4 M € |
| 107 | Sergio CamelloRayo Vallecano |  Rayo Vallecano | Atacant | 25 | 9.2 M € |
| 108 | Ayoze PérezVillarreal | Villarreal | Atacant | 33 | 9.0 M € |
| 109 | Leo RománDeportivo A Coruña |  Deportivo A Coruña | Portar | 26 | 9.0 M € |
| 110 | Peio CanalesAthletic Bilbao | Athletic Bilbao | Mijlocaș | 21 | 8.9 M € |
| 111 | Robert SánchezComo |  Como | Portar | 28 | 8.9 M € |
| 112 | Adrià AltimiraDeportivo A Coruña | Deportivo A Coruña | Fundaș | 25 | 8.8 M € |
| 113 | Samu AghehowaPorto |  Porto | Atacant | 22 | 8.8 M € |
| 114 | Javi GuerraValencia |  Valencia | Mijlocaș | 23 | 8.7 M € |
| 115 | Hugo GonzálezCelta Vigo |  Celta Vigo | Atacant | 23 | 8.6 M € |
| 115 | Héctor FortReal Sociedad | Real Sociedad | Fundaș | 20 | 8.6 M € |
| 117 | Jorge de FrutosRayo Vallecano | Rayo Vallecano | Atacant | 29 | 8.5 M € |
| 118 | Jorge SalinasRacing Santander |  Racing Santander | Fundaș | 19 | 8.4 M € |
| 119 | Álex CalatravaEspanyol |  Espanyol | Mijlocaș | 26 | 8.3 M € |
| 119 | Óscar RodríguezAl-Diriyah |  Al-Diriyah | Mijlocaș | 28 | 8.3 M € |
| 121 | Aymeric LaporteAthletic Bilbao | Athletic Bilbao | Fundaș | 32 | 8.1 M € |
| 122 | VV Víctor ValdepeñasFiorentina |  Fiorentina | Fundaș | 20 | 8.0 M € |
| 123 | Carlos VicenteBirmingham City |  Birmingham City | Mijlocaș | 27 | 7.9 M € |
| 124 | Ramon TerratsGetafe |  Getafe | Mijlocaș | 26 | 7.8 M € |
| 125 | PepeluValencia | Valencia | Mijlocaș | 28 | 7.8 M € |
| 125 | Raúl GarcíaOsasuna |  Osasuna | Atacant | 26 | 7.8 M € |
| 127 | Kepa ArrizabalagaArsenal |  Arsenal | Portar | 32 | 7.8 M € |
| 128 | Andrés GarcíaGetafe | Getafe | Fundaș | 23 | 7.7 M € |
| 129 | Javi LópezFeyenoord |  Feyenoord | Fundaș | 24 | 7.7 M € |
| 130 | Héctor BellerínReal Betis |  Real Betis | Fundaș | 31 | 7.6 M € |
| 131 | Robert NavarroAthletic Bilbao | Athletic Bilbao | Atacant | 24 | 7.3 M € |
| 132 | Edu ExpósitoEspanyol | Espanyol | Mijlocaș | 30 | 7.2 M € |
| 133 | Dani CeballosReal Betis | Real Betis | Mijlocaș | 30 | 7.0 M € |
| 133 | José Ángel CarmonaSevilla | Sevilla | Fundaș | 24 | 7.0 M € |
| 135 | KokeAtlético Madrid |  Atlético Madrid | Mijlocaș | 34 | 6.8 M € |
| 136 | Aleix FebasCelta Vigo | Celta Vigo | Mijlocaș | 30 | 6.7 M € |
| 137 | Francho SerranoGetafe | Getafe | Mijlocaș | 25 | 6.6 M € |
| 138 | Alfonso PedrazaLazio |  Lazio | Fundaș | 30 | 6.5 M € |
| 139 | Iván FresnedaSporting CP |  Sporting CP | Fundaș | 22 | 6.5 M € |
| 140 | Sergio ArribasAlmería |  Almería | Mijlocaș | 25 | 6.5 M € |
| 141 | Luismi CruzDeportivo A Coruña | Deportivo A Coruña | Atacant | 25 | 6.4 M € |
| 142 | Igor ZubeldiaReal Sociedad | Real Sociedad | Fundaș | 29 | 6.3 M € |
| 142 | Iker LosadaReal Betis | Real Betis | Atacant | 25 | 6.3 M € |
| 144 | Javi Fernández1. FC Nürnberg |  1. FC Nürnberg | Mijlocaș | 19 | 6.3 M € |
| 145 | Sergio ReguilónInter Miami |  Inter Miami | Fundaș | 29 | 6.0 M € |
| 146 | Carlos MaciáVillarreal | Villarreal | Mijlocaș | 18 | 6.0 M € |
| 147 | Marco AsensioFenerbahçe |  Fenerbahçe | Mijlocaș | 30 | 6.0 M € |
| 148 | Pablo IbáñezAlavés |  Alavés | Mijlocaș | 28 | 5.9 M € |
| 149 | Pau VíctorBraga |  Braga | Atacant | 24 | 5.9 M € |
| 150 | Víctor GómezBraga | Braga | Fundaș | 26 | 5.8 M € |
