It is a Volvo EPA-tractor (or A-tractor), which was an agricultural tractor version of the Volvo Duett (which was the van and pickup versions of the Volvo PV 444/544). In Sweden these EPA-tractors can be driven two years earlier than cars, so they are quit popular by youngsters. The top speed is very limited. A lot of these EPA-tractors are heavy customized, like the one in the puzzle.
I now checked Google, and found the puzzle car. It is a A-tractor. Legal top speed limit is 30 km/t (18½ mph). So even if it looks like a race car, it isn't.