HI Elena,
If you try to understand the basics of action matrix , it will help you design lean action matrix.
BASICS:
Their are two matrix determined for each vehicle , i.e primary & secondary.
Primary - It defines the process through which vehicle will enter into you stock and its further movements.
Secondary - It Deals with your sales of vehicle, outbound delivery.
Both matrix can be determined based on combination of plant, purchase org & sales org. Means you can have different purchase process i.e different purchase process for different plant and different sales process for different sales organisation. However, if standard action matrix determination based on organizational units does not satisfy your requirement , you can still use enhancement to determine the actions matrix based on your own logic.
Question Single or Multiple Matrix:
If you are going to operate on same vehicle in same SAP client...then most probably you are going to transfer the chassis (Stock with VIN) from one country to other..so in this case it is always better to have only two matrix assigned to vehicle master, so the change in geographical locations will not affect the behavior of vehicle .
For e.g in same SAP client if matrix A is created only for one country .and after transferring stock to other country it should have different behavior....this is not possible since Vehicle Matrix in SAP are generated at the time of its creation and you have to find some enhancement or speak to SAP for re determination of action matrix
As per my understanding one actions can be created that differ bit in behavior like controls and information data etc. not from finance .
For e.g as you said action is different for Italy and Spain ....in this case before user clicks on Z action you will have sufficient knowledge if the vehicle country is spain or itally and accordingly offer user interface, checks and data entry options, no need to create two actions unless their are major differences .
Also note their are lot of BADI's and Enhancements available that will help you manage your business complexity, I suggest use this to manage complexity instead of going for to much complex customization of matrices as later creates more problem in future.
I will suggest stick to standard SAP matrix and enhance them with new actions keep , do analysis of all new requirement and various ways of implementing not just by addition action to matrix ,
Regards
Ganesh