| # | Player | Team | Penalty goals |
|---|---|---|---|
| 1 | Maxi Gomez | Nacional | 5(5) |
| 2 | Maximiliano Noble | Deportivo Maldonado | 4(4) |
| 3 | Álvaro López | Albion | 4(4) |
| 4 | Raúl Tarragona | Central Español | 3(3) |
| 5 | Joaquín Zeballos | Wanderers FC | 2(2) |
| 6 | Salomón Rodríguez | Torque | 2(2) |
| 7 | Sebastián da Silva | Racing | 2(2) |
| 8 | Diego Vera | Central Español | 1(1) |
| 9 | Sebastián Rodríguez | Danubio FC | 1(1) |
| 10 | Nicolás López | Nacional | 1(1) |
| 11 | Rubén Bentancourt | Liverpool FC Montevideo | 1(1) |
| 12 | Facundo Barceló | Liverpool FC Montevideo | 1(1) |
| 13 | Nicolás Fernández | Peñarol | 1(1) |
| 14 | Rodrigo Rivero | Wanderers FC | 1(1) |
| 15 | Mateo Levato | Wanderers FC | 1(1) |
| 16 | Carlos Airala | Albion | 1(1) |
| 17 | Matías Arezo | Peñarol | 1(1) |
| 18 | Cristian Barros | Cerro | 1(1) |
| 19 | Diego Sánchez | Progreso | 1(1) |
| 20 | Nicolás Wunsch | Defensor Sporting | 1(1) |
| 21 | Ramiro Peralta | Juventud | 1(1) |
| 22 | Nahuel Da Silva | Torque | 1(1) |
| 23 | Fernando Mimbacas | Juventud | 1(1) |