Since the original image is not visible, I post these two, which are the only ones I know of that are out there on the world wide web.
The VIPO was developed by Cortiplas, a still-active company that produces polymer and fibreglass products in Galicia, in the northwest of Spain, and which had previous automotive experience building refrigerated light trucks based on SEAT models. The engines were supplied by Piaggio (50 or 125 cc). The vehicle weighed 360 kg. 28 units in total were built, of which 24 were exported to Uruguay. The project ultimately failed to take off due to unfriendly legislation in 1980s Spain.
(This information and the images come from a 2011 article on the Spanish site Coches.com)