Yes, the hub is identical
Same 4x100 PCD and same 57.1 mm centre bore: wheels from Seat Ibiza bolt on and centre on Volkswagen Lupo GTI without rings. You still need to check the offset and tyres, detailed below.
≈: width estimated from the original tyre size.
Wheel by wheel: offset and tyres
Each original wheel from Seat Ibiza is compared with the one from Volkswagen Lupo GTI of the same diameter: how much closer the wheel gets to the shock absorber or how far it sticks out of the wheel arch, and whether the tyre keeps the same overall diameter.
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≈6Jx15 ET38 · 195/55R15 — Fits like the original
Compared with the original ≈6.5Jx15 ET43 on Volkswagen Lupo GTI: shock absorber side −11.4 mm, wheel arch side −1.4 mm, tyre diameter +5.3 % : fit it with the original tyre size of Volkswagen Lupo GTI (205/45R15), not that of Seat Ibiza.
Comparison for guidance only (estimated width). Check in detail
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≈6Jx14 ET38 · 185/60R14
Volkswagen Lupo GTI has no 14-inch original wheel in our data: check the approved fitments and caliper clearance.
Before fitting the wheels
An identical hub is not enough: offset, width and diameter change the position of the wheel, and larger calipers can touch a smaller wheel. Original wheels often use bolts or nuts with a specific seat: keep the fixings intended for the wheel, with the thread of Volkswagen Lupo GTI (M12x1.50), tightened to the torque shown on its vehicle page. Finally, check that the size is among the approved fitments for your vehicle. This comparison is for guidance only: have the fitting approved by a professional.
And the other way round: wheels from Volkswagen Lupo GTI on Seat Ibiza?