Fiat Abarth 131 GT Edition Walter Roehrl #46 for GT Legends by Matra-Rancho
It's the Fiat Abarth 131 Edition "W.Roehrl".
This was sold in Germany in 1981.
There are 3 "W.Roehrl" signatures on the car.
2 on the left and right C-pillar and one on the bonnet.