Same car as mentioned by Thorax, but labeled as a Fiat 130
You get the point, because that's exactly what it is!
it was originally shown at the Paris Show 1972 as a
Citroen SM Coupè (1972)
but they prised off the badges, stuck new ones on and Hey Presto! - it's was a Fiat for its next outing!
Maybe they changed the engine whilst they were at it too, but I'm not entirely sure about that..
It probably never had one anyway...!
It was very similar to the Hispano-Aleman Porsche 914/6 mentioned by dzima1985 (a car which I see is also called the "Vizcaya" but I never knew that in 40 years!) but that was mid-engined whilst the Citroen/Fiat was of course front-engined.
The Porsche was commissioned by Madrid Porsche importer Ben Heyderich and I once had lunch with him, after which he took me down to his underground garage to see it, amongst his fabulous collection of cars. A beautiful car hardly ever driven. Unfortunately Ben was killed in a crash in his aerobatic plane, in Latvia I think, about 3 or 4 years ago.
It can be seen here:
www.autopuzzles.com/forum/index.php?topic=4889.0More pictures of the puzzle car below; I believe they are all from when it was re-badged as a Fiat, although it's exactly the same colour as when it was first shown as a Citroen:
