Final table, including net spending for each club. It's approximate since some of the transfers fees are still undisclosed but it's close.
ALMERÍAIN: Cisma (Numancia, end of loan), David Rodríguez (Celta Vigo, end of loan), Fabián Vargas (Boca Juniors, free), Henok Goitom (Murcia, €2m), Hernán Bernardello (Newell's Old Boys, €3m), Álex Quillo (Atlético, free)
OUT: Mané (Getafe, €2,5m), Bruno Saltor (Valencia, free), Iriney (Betis, free), Álvaro Negredo (Real Madrid, €5m), Juanito (Málaga, free), Carlos García (Betis, loan), Natalio (Real Murcia, loan), Julio Álvarez (Mallorca, free)
NET SPENDING: -€500.000
ATHLETIC IN: Iban Zubiaurre (Elche, end of loan), Iñigo Díaz de Cerio (Real Socieadad, free), Óscar de Marcos (Alavés, €350.000), Xabi Castillo (€1m, Real Sociedad), Mikel San José (Liverpool, loan)
OUT: Roberto Martínez 'Tiko' (free), Iñaki Lafuente (Numancia, free), Javier Casas (Cartagena, free), Joseba Garmendia (Numancia, free), Iñigo Vélez (Numancia, free), Ander Murillo (Salamanca, loan), Mikel Balenziaga (Numancia, loan)
NET SPENDING: €1,3m
ATLÉTICOIN: Juanito (Betis, free), José Manuel Jurado (Mallorca, end of loan), Cléber Santana (Mallorca, end of loan), José Antonio Reyes (Benfica, end of loan), Juan Valera (Racing, end of loan), Leandro Cabrera (Defensor Sporting, €1,5 m), Sergio Asenjo (Valladolid, €5,5m + Diego Costa), Roberto (Recreativo, €1,5 m)
OUT: Maniche (Köln, free), Giourkas Seitaridis (released), Leo Franco (Galatasaray, free), Ever Banega (Valencia, end of loan), Miguel de las Cuevas (Sporting, €300.000), Grégory Coupet (PSG, €1m), Diego Costa (Valladolid), Johnny Heitinga (Everyon, €7m)
NET SPENDING: €200.000
BARCELONAIN: Henrique (Bayer Leverkusen, end of loan), Maxwell (Internazionale, €4,5m), Keirrison (Palmeiras, €14m), Zlatan Ibrahimovic (Inter, €49m + Samuel Eto'o), Chygrynskiy (Shakhtar Donetsk, €25m)
OUT: Sylvinho (free), Xavi Torres (Málaga, free), Samuel Eto'o (Inter, part exchange for Zlatan Ibrahimovic), Keirrison (Benfica, loan), Aleksander Hleb (Stuttgart, loan), Martín Cáceres (Juventus, loan), Víctor Sánchez (Xerez, free), Albert Jorquera (Girona, free), Eidur Gudjohnsen (Monaco, free), Henrique (Racing, loan)
NET SPENDING: €92,5m
DEPORTIVOIN: Juca (Partizan, free), Adrián López (Málaga, end of loan), Brayan Angulo (Leixoes, loan + option to buy)
OUT: Julien de Guzmán (free), Pablo Amo (Zaragoza, free), Joan Verdú (Espanyol, free), Antonio Barragán (Valladolid, free), Gustavo Munúa (Málaga, free), Rodri (Hércules, free), Cristian (Hércules, free), Fabricio (Valladolid, free), Aythami (Xerez, loan), Rubén Castro (Rayo Vallecano, loan), Omar Bravo (Guadalajara, free), Sebastián Taborda (free)
NET SPENDING: €0
ESPANYOLIN: Joan Verdú (Deportivo, free), Ben Sahar (Chelsea, €1m), Shunsuke Nakamura (Celtic, free), Iván Alexis Pillud (Tiro Federal, loan), Facundo Roncaglia (Boca Juniors, loan), Juan Forlín (Boca Juniors, €4m), José Fernando Marqués (Iraklis, free)
OUT: Kiko Casilla (Cádiz, loan), Rufete (Hércules, free), Nené (Monaco, loan), Jordi Gómez (Wigan, €2m), Jonatas (Botafogo, loan), Marc Torrejón (Racing, €1,5m), Sergio Sánchez (Sevilla, €3m), Steve Finnan (free), Román Martínez (Tenerife, loan), Valdo (Málaga, free), Rufete (Hércules, free), Ángel Martínez (Rayo Vallecano, loan)
NET SPENDING -€1,5m
GETAFEIN: Ricardo (Osasuna, free), Mané (Almería, €2,5m), Pedro Ríos (Xerez, free), Nacho (Málaga, end of loan), Jordi Codina (Real Madrid, free), Daniel Parejo (Real Madrid, €3m), Derek Boateng (Köln, €500.000), Pedro Leon (Valladolid, €4m), Miguel Torres (Real Madrid, €2m)
OUT: Vladimir Stojkovic (Sporting CP, end of loan), Jacobo (Valladolid, end of loan), Eugen Polanski (Mainz, loan), Ikechukwu Uche (Zaragoza, €5,5m), Esteban Granero (Real Madrid, €4m), Guerrón (Cruzeiro, loan), Miguel Pallardó (Levante, loan), Mario Cotelo (free)
NET SPENDING: €2,5m
MÁLAGAIN: Álvaro Silva (Xerez, end of loan), Xavi Torres (Barcelona Atlètic), Patrick Mtiliga (NAC Breda, free), Gustavo Munúa (Deportivo,free), Omar Hernández (Sporting Gijón, undisclosed), Valdo (Espanyol, loan), Fernando Forestieri (Genoa, loan), Milan Stepanov (Porto, loan), Albert Luque (Ajax, free), Jordi Pablo (Villarreal, loan), Juanito (Almería, free), Edinho (AEK, undisclosed), Selim Benachour (Al Qadsia, free), Victor Obinna (Internazionale, loan), Roberto Santamaría (UD Las Palmas, loan), Duda (Sevilla, €300.000)
OUT: Iñaki Goitia (Betis, free), Javi Calleja (Osasuna, free), Eliseu (Lazio, €1m), Albert Luque (Ajax, end of loan), Pablo Barros (Zaragoza, end of loan), Nacho (Getafe, end of loan), Adriano Ferreira (Internacional, end of loan), Adrián López (Deportivo, end of loan), Miguel Ángel (Gimnàstic, loan)
NET SPENDING: -€700.000
MALLORCAIN: Sergio Tejera (Chelsea, €500.000), Crespi (Xerez, end of loan), Víctor Casadesús (Gimnástic, end of loan), Bruno China (Leixoes,€400.000), Rubén González (Celta Vigo, free), Felipe Mattioni (Milan, loan), Julio Álvarez (Almería, free), Paulo Pazzolano (Liverpool, free), Borja Valero (West Brom Albion, loan)
OUT: José Manuel Jurado (Atlético, end of loan), Cleber Santana (Atlético, end of loan), Miguel Àngel Moyá (Valencia, €6m), Juan Arango (B. Mönchengladbach, €3,5m), Emilio Nsue (Real Sociedad, loan)
NET SPENDING: -€8,6m
OSASUNAIN: Nicolás Medina (Huesca, end of loan), Jokin Esparza (Huesca, end of loan), Ion Erice (Cádiz, end of loan), Javi Calleja (Málaga, free), Carlos Aranda (Numancia, €1,2m), Javier Camuñas (Recreativo, €1,5m)
OUT: César Cruchaga (retired), Javier Flaño (Numancia, free), Héctor Font (free), Sunny (Valencia, end of loan), Antonio Hidalgo (Zaragoza, end of loan), Tiago Gomes (Benfica, end of loan), Xavier Margairaz (FC Zürich, €400.000), Héctor Font (Valladolid, undisclosed), Jaroslav Plasil (Girondins Bordeaux, €3m), Santiago Ezquerro (free)
NET SPENDING: -€700.000
RACINGIN: Iván Bolado (Elche, end of loan), Juanjo (Alavés, end of loan), Ebi Smolarek (Bolton, end of loan), Brian Sarmiento (Xerez, end of loan), Manuel Arana Rodríguez (Castellón, €600.000), José Ángel Crespo (Sevilla, loan), Nasief Morris (Panathinaikos, loan), Marc Torrejón (Espanyol, €1,5m), Papakouly Diop (Gimnástic, €1,5m), Álex Geijo (Levante, €1,5m), Sepsi (Benfica, loan), Luis García (Atlético, free), Xisco (Newcastle United, loan), Henrique (Barcelona, loan)
OUT: Ezequiel Garay (Real Madrid, end of loan), Nicola Zigic (Valencia, end of loan), Peter Luccin (Zaragoza, end of loan), Jonathan Pereira (Villarreal, end of loan), Juan Valera (Atlético, end of loan), Gonçalves (Vitoria de Guimaraes, end of loan), Iván Marcano (Villarreal, undisclosed), Cristian Portilla (Sporting, free), Jonathan Valle (Castellón, undisclosed), Vitolo (PAOK, free), Damián Ísmodes (Sporting Cristal, loan), Juanjo (Córdoba, loan)
NET SPENDING: €5,1m
REAL MADRIDIN: Kaká (Milan - €67m), Cristiano Ronaldo (Man Utd - €94m), Ezequiel Garay (Racing, end of loan), Raúl Albiol (Valencia - €15m), Karim Benzema (Lyon, €35m), Álvaro Negredo (Almería, €5m), Esteban Granero (Getafe, €4m), Álvaro Arbeloa (Liverpool, €4m), Xabi Alonso (Liverpool, €30m)
OUT: Fabio Cannavaro (Juventus, free), Julien Faubert (West Ham United, end of loan), Javier Saviola (Benfica, €5m), Christopher Schorch (Köln, €1m), Jordi Codina (Getafe, free), Alberto Bueno (Valladolid, €3m), Javi García (Benfica, €7m), Daniel Parejo (Getafe, €3m), Gabriel Heinze (Olympique Marseille, free), Míchel Salgado (Blackburn Rovers, free), Klaas-Jan Huntelaar (Milan, €15m), Álvaro Negredo (Sevilla, €15m), Wesley Sneijder (€15m, Inter), Arjen Robben (€25m, FC Bayern), Miguel Torres (Getafe, €2m)
NET SPENDING: €170m
SEVILLAIN: Lolo (Málaga, end of loan), Tom de Mul (Genk, end of loan), Didier Zokora (Tottenham, €9,5m), Sergio Sánchez (Espanyol, €3m), Álvaro Negredo (Real Madrid, €15m)
OUT: Javi Navarro (retired), Morgan De Sanctis (Napoli, €2m), Aquivaldo Mosquera (América, €4,2), Duda (Málaga, €300.000 ), Enzo Maresca (Olympiacos, undisclosed), Alfaro (Tenerife, loan), David Prieto (Xerez, loan), Casado (Xerez, loan)
NET SPENDING: €20m
SPORTINGIN: Joni López (Barcelona Atlètic, end of loan), Alberto Rivera (Betis, free), Juan Pablo (Numancia, €500.000), Miguel de las Cuevas (Atlético, €300.000), Gregory Arnolin (Vitoria de Guimaraes), Cristian Portilla (Racing, free), Alberto Botía (Barcelona Atlètic, loan)
OUT: Iñaki Lafuente (Athletic, end of loan), Kike Mateo (Murcia, free), Omar Hernández (Málaga, undisclosed), Raúl Cámara (Recreativo, free)
NET SPENDING: €800.000
TENERIFEIN: Carlos Bellvís (Valencia, free), Aitor Núñez (Atlético B, undisclosed), Román Martínez (Espanyol, loan), Ezequiel Luna (Tiro Federal, loan), Alfaro (Sevilla, loan), Dinei (Atlético Paranaense, undisclosed)
OUT: Cristo Marrero (retired), Suso (Hearts, undisclosed), Iriome (Huesca), Vicente Pascual (Huesca)
NET SPENDING: €0
VALENCIAIN: Nicola Zigic (Racing, end of loan), Ever Banega (Atlético), Jordi Alba (Nástic, end of loan), Jérémy Mathieu (Toulouse, free), Ángel Dealbert (Castellón, free), Miguel Àngel Moyá (Mallorca, €6m), Bruno Saltor (Almería, free), Miku (Salamanca, end of loan)
OUT: Raúl Albiol (Real Madrid, €15m), Fernando Morientes (Olympique Marseille, free), Curro Torres (free), Sunny (Betis, loan + option to buy), David Rodríguez Lombán (Salamanca, loan), Carlos Bellvís (Tenerife, free), Emiliano Moretti (Genoa, loan), Vicente Guaita (Recreativo, loan), Renan (Xerez, loan), Hugo Viana (Braga, loan), Edu (Corinthians, free), Miguel Ángel Angulo (Sporting CP, free), Thiago Carleto (Elche, loan)
NET SPENDING: -€9m
VALLADOLIDIN: Jacobo (Getafe, end of loan), Antonio Barragán (Deportivo, free), Nauzet Alemán (UD Las Palmas, free), Álvaro Antón (Numancia, end of loan), Asier (Xerez, end of loan), Héctor Font (Osasuna, undisclosed), Diego Costa (Atlético), Alberto Bueno (Real Madrid, €3m), Fabricio (Deportivo, undisclosed), Nivaldo (Umm Salal, undisclosed), Manucho (Manchester United, undisclosed), Vítor Hugo Gomes Paços "Pelé" (Porto, loan), Marcos García (Villarreal, undisclosed), César Arzo (Villarreal, undisclosed), Sisi (Recreativo, free)
OUT: Alberto (free), Iñaki Bea (free), Ángel Vivar Dorado (free), Víctor (Cartagena, free), Henok Goitom (Murcia, end of loan), Sergio Asenjo (Valladolid, €5m + Diego Costa), José Antonio García Calvo (retired), Jesús Rueda (Córdoba, loan), Álvaro Antón (Recreativo, loan), Pedro Leon (Getafe, €4m)
NET SPENDING: -€6m
VILLARREALIN: Jefferson Montero (Independiente del Valle, undisclosed), Jonathan Pereira (Racing, end of loan), Xavi Oliva (Castellón, free), David Fuster (Elche, €500.000), Iván Marcano (Racing, undisclosed), Nilmar (Internacional, €11m), Damián Escudero (Valladolid, end of loan)
OUT: Guille Franco (free), Nihat (Besiktas, €4m), Matías Fernández (Sporting CP, €4,5m), Sebastián Viera (free), Pascal Cygan (free), Marcos García (Valladolid, undisclosed), César Arzo (Valladolid, undisclosed), Jozy Altidore (Hull City, loan),
NET SPENDING: €3m
XEREZIN: Renan (Valencia, loan), Emiliano Armenteros (Sevilla, undisclosed), Leandro Gioda (Independiente, loan), David Prieto (Sevilla, loan), Víctor Sánchez (Barcelona, free), Aythami (Deportivo, loan), Fabián Orellana (Udinese, loan), Oladi (Persepolis, undisclosed), Giancarlo Maldonado (Atlante, undisclosed), José Manuel Casado (Sevilla, loan), Álex Bergantiños (Deportivo, loan), Sidi Keita (Lens, loan)
OUT: Brian Sarmiento (Racing, end of loan), Jozy Altidore (Villarreal, end of loan), Álvaro Silva (Málaga, end of loan)
NET SPENDING: €0
ZARAGOZAIN: Pablo Barros (Málaga, end of loan), Jermaine Pennant (Liverpool, free), Ikechukwu Uche (Getafe, €5,5m), Juan Pablo Carrizo (Lazio, loan), Peter Luccin (Racing, end of loan), Abel Aguilar (Udinese, loan), Pablo Amo (Deportivo, free), Marko Babić (Hertha Berlin, free), Ivan Obradović (Partizan, undisclosed)
OUT: Luis Cuartero (retired) , Alberto Zapater (Genoa, €4m), David Generelo (Elche, free), Juan Caffa (Betis, loan), Antonio Longás (Cartagena, free), Chus Herrero (Cartagena, free), Matuzalém (Lazio, €6m), Jorge Zaparaín (free), Antonio Doblas (free), Antonio Hidalgo (Albacete, free)
NET SPENDING: -€4,5m