| Position | Player Name | League / Club | Goals | Coefficient | Points |
| 1 | Juan Carlos Delgado Fernández "Carlitos" | LNFS Primera Division / Jaén Paraíso Interior FS |
30 | 2.0 | 60.0 |
| 2 | Carlos Vagner Gularte Filho "Ferrao" | LNFS Primera Division / Barça Lassa |
29 | 2.0 | 58.0 |
| 3 | Rafael Usín Guisado "Rafa Usín" | LNFS Primera Division / CA Osasuna Magna |
28 | 2.0 | 56.0 |
| 4 | Matías Sebastián Rosa "Mati Rosa" | LNFS Primera Division / Palma Futsal |
24 | 2.0 | 48.0 |
| 5 | Geverson Chaves de Melo Freitas "Ximbinha" | LNFS Primera Division / Industrias Santa Coloma |
23 | 2.0 | 46.0 |