| 151 | Pep BielCharlotte FC | Charlotte FC | Mijlocaș | 30 | 5.8 M € |
| 152 | Andrés MartínRacing Santander | Racing Santander | Atacant | 27 | 5.7 M € |
| 152 | Carlos ÁlvarezCF América | CF América | Mijlocaș | 23 | 5.7 M € |
| 154 | Álvaro NúñezCelta Vigo | Celta Vigo | Fundaș | 26 | 5.7 M € |
| 155 | Pablo DuránCelta Vigo | Celta Vigo | Atacant | 25 | 5.6 M € |
| 156 | Diego LlorenteReal Betis | Real Betis | Fundaș | 33 | 5.5 M € |
| 156 | Jesús AresoAthletic Bilbao | Athletic Bilbao | Fundaș | 27 | 5.5 M € |
| 158 | Arnau MartínezValencia | Valencia | Fundaș | 23 | 5.4 M € |
| 159 | Fer NiñoElche | Elche | Atacant | 26 | 5.3 M € |
| 160 | Borja SainzPorto | Porto | Atacant | 25 | 5.3 M € |
| 161 | Antonio BlancoAlavés | Alavés | Mijlocaș | 26 | 5.3 M € |
| 162 | Mario MartínGetafe | Getafe | Mijlocaș | 22 | 5.2 M € |
| 163 | Manuel ÁngelFulham | Fulham | Mijlocaș | 22 | 5.1 M € |
| 163 | Pedro DíazRayo Vallecano | Rayo Vallecano | Mijlocaș | 28 | 5.1 M € |
| 163 | Álex BerenguerAthletic Bilbao | Athletic Bilbao | Atacant | 31 | 5.1 M € |
| 166 | Jan VirgiliClub Brugge | Club Brugge | Atacant | 20 | 5.1 M € |
| 167 | Jorge CuencaFulham | Fulham | Fundaș | 26 | 5.1 M € |
| 168 | Miguel RodríguezAlavés | Alavés | Mijlocaș | 23 | 5.0 M € |
| 168 | Álex JiménezFiorentina | Fiorentina | Fundaș | 21 | 5.0 M € |
| 170 | Marc BartraReal Betis | Real Betis | Fundaș | 35 | 5.0 M € |
| 171 | Dani BarciaDeportivo A Coruña | Deportivo A Coruña | Fundaș | 23 | 4.8 M € |
| 172 | Julen AgirrezabalaRacing Santander | Racing Santander | Portar | 25 | 4.8 M € |
| 172 | Marcos FernándezEspanyol | Espanyol | Atacant | 23 | 4.8 M € |
| 174 | Dani VivianAthletic Bilbao | Athletic Bilbao | Fundaș | 27 | 4.8 M € |
| 174 | Mikel JauregizarAthletic Bilbao | Athletic Bilbao | Mijlocaș | 22 | 4.8 M € |
| 176 | Kevin CarlosCagliari | Cagliari | Atacant | 25 | 4.7 M € |
| 177 | Iván RomeroLevante | Levante | Atacant | 25 | 4.6 M € |
| 178 | Mujaid SadickRayo Vallecano | Rayo Vallecano | Fundaș | 26 | 4.5 M € |
| 179 | Buba SangaréElche | Elche | Fundaș | 19 | 4.5 M € |
| 179 | Unai GómezUdinese | Udinese | Mijlocaș | 23 | 4.5 M € |
| 181 | Javi HernándezEspanyol | Espanyol | Atacant | 22 | 4.5 M € |
| 182 | RafitaMálaga | Málaga | Fundaș | 22 | 4.4 M € |
| 182 | Thiago PitarchReal Madrid | Real Madrid | Mijlocaș | 19 | 4.4 M € |
| 184 | César TárregaValencia | Valencia | Fundaș | 24 | 4.3 M € |
| 184 | Miguel de la FuenteAlmería | Almería | Atacant | 27 | 4.3 M € |
| 186 | Gonzalo CrettazNEC | NEC | Portar | 26 | 4.3 M € |
| 186 | Iván MartínRacing Santander | Racing Santander | Mijlocaș | 27 | 4.3 M € |
| 188 | Gorka GuruzetaAthletic Bilbao | Athletic Bilbao | Atacant | 30 | 4.2 M € |
| 189 | Carlos DotorMálaga | Málaga | Mijlocaș | 25 | 4.2 M € |
| 189 | Coba da CostaAl-Kholood | Al-Kholood | Atacant | 24 | 4.2 M € |
| 189 | Jon MoncayolaOsasuna | Osasuna | Mijlocaș | 28 | 4.2 M € |
| 189 | Sergio BarciaBraga | Braga | Fundaș | 25 | 4.2 M € |
| 193 | Adrià PedrosaRayo Vallecano | Rayo Vallecano | Fundaș | 28 | 4.2 M € |
| 193 | Beñat GerenabarrenaAthletic Bilbao | Athletic Bilbao | Mijlocaș | 23 | 4.2 M € |
| 195 | Adrián BernabéParma | Parma | Mijlocaș | 25 | 4.2 M € |
| 196 | Dani LorenzoMálaga | Málaga | Mijlocaș | 23 | 4.1 M € |
| 196 | Iván AzónGetafe | Getafe | Atacant | 23 | 4.1 M € |
| 196 | Unai MarreroReal Sociedad | Real Sociedad | Portar | 25 | 4.1 M € |
| 199 | Gerard MorenoVillarreal | Villarreal | Atacant | 34 | 4.1 M € |
| 200 | Marcos AlonsoCelta Vigo | Celta Vigo | Fundaș | 35 | 4.0 M € |