This is a 2013 GTA Spano, famous for appearing in the movie "Need for Speed". Only 99 of these were produced, so this is a very rare accident which occurred near Valencia, Spain. The Spano factory is less than 10 miles from where this occurred, so we're not sure if this was a factory vehicle.
Video of the fire:
Here is what the GTA Spano looks like when it's not on fire, courtesy of our sister site, ExoticSpotter.com