With his deal to expire in June, Dybala will resume talks with their striker in February, but Dybala is already eligible to sign a pre-contract agreement with any other club.
“The situation is more complicated now," Del Piero told Sky Italia.
“We saw Dybala's struggles last season and he was supposed to leave two years ago. Changes are not favourable to go towards the future. It's complicated, of course, it is.
"Otherwise, the deal would have been closed already."
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