This is the first time we see a car like this: we have seen some Moretti coupé but never a targa (or Roadster as the seller says).
Of course these are rare cars: few coupé were built by Moretti (which, at the time, was not anymore a proper car maker but more a customiser which used mostly Fiat cars) but the seller says that only 48 roadster were built (and probably an handful still surviving).
The correct name is 128S and, as the name suggests, this car is based on the “humble”, although best seller, Fiat 128 which was engineered by Dante Giacosa and pushed by an engine designed by Aurelio Lampredi. It had a front engine, front-drive layout and for the time it was quite a sophisticated utility car. This particular car looks in very good conditions both inside and outside, the only bad detail is that black, bulky plastic rear view mirror which must be ripped as soon as possible. Find it for sale at €15,000 (today $16,500) here in Arezzo, Italy.