Dybala, 24, has come under the microscope this season after losing his place in the starting XI due to the arrival of Cristiano Ronaldo.
After just one start in Serie A, Mauricio Zamparini, the club owner of Palermo, the side he joined Juve from - claims Dybala's progress has been hindered by manager Massimo Allegri.
Before claiming he'll join either Real Madrid or FC Barcelona, who've been credited with an interest in his services over the past 12 months.
"Every time he is out of the starting eleven, I want to cry," he told RMC. "He is on the bench because of Allegri.
"Two years ago, I sent him Dybala a message and advised him to go to Spain and not Italy.
"He will go, because Juventus want €120 million. In January, I think that he will go to Spain. He has offers from Spain and England," he added.
"Juventus have a lot of big players and obviously it makes you want to cry when you see a phenomenon like him not playing."