Valtteri Bottas has expressed reservations about concluding the Formula 1 season at Imola, citing concerns related to Italian tax regulations. The Finnish driver, along with others in the paddock, reportedly received communications from Italy’s financial police, the Guardia di Finanza, requesting tax returns on income earned within the country. This has led to apprehension among drivers about potential additional tax liabilities.

Following the Italian Grand Prix held at Monza on September 6, the F1 calendar could potentially return to Italy if Imola is chosen as a late replacement venue. This contingency arises amid uncertainty surrounding the final two races in Qatar and Abu Dhabi, which could be subject to change due to ongoing conflict in the Middle East. Imola served as the host of the Emilia-Romagna Grand Prix last year, marking its return to the F1 calendar.

Bottas highlighted both environmental and financial reasons for his hesitation to race at Imola. He pointed to typical weather challenges such as fog and cooler temperatures during that time of year, but placed particular emphasis on tax-related issues. According to Italian law, foreign athletes competing in the country are liable to pay taxes on income earned there, although enforcement has historically been limited. Recent developments indicate that authorities may now seek to collect unpaid taxes dating back several years. Non-compliance involving amounts exceeding €50,000 (approximately £43,000) could be classified as a criminal offense, potentially leading to fines or imprisonment in extreme cases.

Max Verstappen downplayed the tax matter, stating that paying tax is a standard requirement and does not influence his view on racing at Imola. Other drivers declined to comment publicly on the issue.

Bottas expressed a preference to complete the season in the Middle East, provided the geopolitical situation allows. The races in Qatar and Abu Dhabi are scheduled for November 29 and December 6, respectively. “Abu Dhabi, there’s no tax," Bottas said, adding that warmer climates are also a factor in driver preferences as the season draws to a close.