These spy pictures are reported to show a new Ferrari race car, with speculation suggesting it could be a prototype for anything from a new LaFerrari hypercar-based racer to a full blown LMP1 Le Mans racer.

The car, which was testing at Fiorano for the second time in the past month, is reported by witnesses to be powered by a race-bred engine. The fixed rear wing and roof scoop are also typical of a race car.

Last month Ferrari president Luca Di Montezemolo told he was mulling a sports car racing programme:  "We are working on some technology innovation that we are testing at the moment, so this is the first time in which, theoretically, there could be the possibility of thinking about Le Mans. There have been a few weeks where I have begun to think of the possibility, if the rules go in the right direction that I expect, maybe to do sooner or later Le Mans with a Ferrari car to win."

While the majority of speculation has focused on the liklihood of Ferrari returning to topline LMP1 Le Mans racing, it is also possible that it is preparing a race version of the LaFerrari road car. Although the test mule is reported to be wider than the road car and feature a revised rear end and diffuser, it has previously been speculated that a race-bred version of LaFerrari was potentially possible.

In addition, the McLaren P1 was designed to meet all current race regulations, raising the possibility that the F1 giants could go head-to-head in a new category of sports car racing. However, a McLaren spokesman has denied that such a car is in its current plans.

Speculation that the car testing was a development version of a LaFerrari FXX are said to be wide of the mark, since cars within the programme usually feature active aerodynamics. The roof scoop would also be an unusual feature for a road car.

Reports that Ferrari is using the car to put mileage on its new 2014 F1 V6 are also said to be incorrect, as this would break the sport's regulations.

Ferrari declined to comment.