The Argentina legend died on Nov. 25 at the age of 60 following a heart attack.
UEFA and CONMEBOL are reportedly looking to organise the encounter between Copa America winners Argentina and Euro 2020 champions Italy in Naples, the city where Maradona had some of his greatest successes.
"It is a dream but also a necessity by the two federations," Tapia said regarding the possible encounter.
"I know that work is being done, but we also have a reality of calendars that must be finalised. We need the European clubs to give the players three more days. We want it and so does Italy."
The club honoured his memory by renaming their ground the Diego Armando Maradona stadium.
If the game is held this year, it will come just months after Italy's Euro 2020 triumph and Argentina's Copa America success.
Italy beat England on penalties to lift their first European title since 1968 while Argentina won their first major honour in 28 years by edging Brazil at the Maracana stadium.
"And of course, [thanks] also to Diego, who for sure supported us wherever he is," he said.