Yes, they can, but you'll be talking about pretty thick spacers / adapters so the wheel width and offsets will need to be compatible with adding that width, with probably 20mm being the minimum.

The spacer / adapter will mount to the 5x130 wheel hub pattern with special bolts that come with the spacers. The spacers will be drilled and tapped for the bolt pattern of the wheel you'll be mounting. The hub centric flange on the spacer needs to match the center bore of the wheel you'll be mounting, and make sure you get the correct type of bolt seat (radius or ball for Porsche wheels and tapered or conical for other tuner type). 71.6 is the stock center bore for Porsche wheels so the inner bore of the spacer needs to have this exact dimension and the outer lip or flange needs to have that of the new wheel you'll be mounting.

They would look similar to these 25mm spacers I have for the widebody setup on my Cayenne.



These are made by Adapter Speedware. H&R makes similar ones. Their DRM line us this style when the bolt pattern of the hub is the same as the wheel. Their DRA line looks like this, but the "A" is for Adapter, changing the bolt pattern. If they don't offer a setup with the specs you need, Adaptec Speedware can make you a custom set.

 

 

Fronts aren't wide enough to be really deep dish or concave. Kerala me know the widths and offsets of what you're looking at and I can advise you better