In his will, Juan Ignacio Balada Llabres asked that his estate be divided into two parts, with 50 percent going to the eight grandchildren of King Juan Carlos and Queen Sofia and the rest to Crown Prince Felipe and his wife Letizia to create a foundation.
Llabres died on November 18 on the island of Menorca, and his executor contacted the members of royal family earlier this month to notify them of his wishes.
The source said Prince Felipe and his wife had "never had any contact" previously with Llabres.
The royal family is waiting to receive more details from the executor before taking any decision.
Llabres owned various properties and an investment company that could be worth tens of millions of euros.
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