Dybala is a free agent meaning he's currently out of contract with Juventus and has no club. He will be open to opportunities at the time and whether he chooses to join Roma will depend on his priorities, if he wants Champions league football then Roma would be out of consideration because they won't be playing in the champions league next season but he might be assured of more playing time at Roma if he prioritize getting playing time so as i said it all goes down to his priorities in making a move.
It looks like Dybala will accept an offer from AS Roma because Jose Mourinho has reportedly spoken directly with Dybala. Dybala may have to accept a lower salary than last season when he was at Juventus. He has great potential for AS Roma with Jose Mourinho next season. Apart from Roma, Napoli are also rumored to have sent an offer to Paulo Dybala, but so far Dybala has not decided his future. Dybala stays in Serie A but with a new club after he stops working with Juventus