The piece of jewellery was taken by police while Maradona was in Italy at a weight-loss clinic in September.
He owes the Italian inland revenue more than 30 million euros stemming from unpaid taxes when he played for Napoli and helped them to win the Serie A title in 1987 and 1990.
Miccoli paid 25,000 euros for the earring at auction in January.
"He knows that I have it," Miccoli told Tuesday's La Gazzetta dello Sport when asked if he will return it to the Argentina coach.
"It'll be difficult to meet him now, but we'll see each other soon.
"I called my son Diego in his honour."
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