There had been reports the Argentina star may be on the bench for the first leg at Juventus Stadium on Tuesday having taken part in training on Monday.
However, the forward was not included in Juve's squad, which was announced before head coach Massimiliano Allegri addressed the media for his pre-match news conference.
Spurs boss Mauricio Pochettino had been speaking about the quality of Dybala in his own media briefing before Juve released their squad.
"Obviously, Paulo Dybala is a great player who knows how to make the difference," he said of his Argentine compatriot.
"As you know, however, Juve have quality players like Federico Bernardeschi and many others.
"We want to compete with them, we'll see what happens."
Dybala's last appearance came in Juve's 1-0 win at Cagliari on January 6.
Experienced wing-back Stephan Lichtsteiner was also excluded due to a problem with his left thigh.