/usr/include/at-spi-1.0/libspi/ is in libatspi-dev 1.32.0-1ubuntu1.
This file is owned by root:root, with mode 0o755.
..
/usr/include/at-spi-1.0/libspi/Accessibility.h
/usr/include/at-spi-1.0/libspi/accessible.h
/usr/include/at-spi-1.0/libspi/action.h
/usr/include/at-spi-1.0/libspi/application.h
/usr/include/at-spi-1.0/libspi/base.h
/usr/include/at-spi-1.0/libspi/collection.h
/usr/include/at-spi-1.0/libspi/component.h
/usr/include/at-spi-1.0/libspi/devicelistener.h
/usr/include/at-spi-1.0/libspi/document.h
/usr/include/at-spi-1.0/libspi/editabletext.h
/usr/include/at-spi-1.0/libspi/eventlistener.h
/usr/include/at-spi-1.0/libspi/hyperlink.h
/usr/include/at-spi-1.0/libspi/hypertext.h
/usr/include/at-spi-1.0/libspi/image.h
/usr/include/at-spi-1.0/libspi/keymasks.h
/usr/include/at-spi-1.0/libspi/keystrokelistener.h
/usr/include/at-spi-1.0/libspi/libspi.h
/usr/include/at-spi-1.0/libspi/listener.h
/usr/include/at-spi-1.0/libspi/matchrule.h
/usr/include/at-spi-1.0/libspi/relation.h
/usr/include/at-spi-1.0/libspi/remoteobject.h
/usr/include/at-spi-1.0/libspi/selection.h
/usr/include/at-spi-1.0/libspi/stateset.h
/usr/include/at-spi-1.0/libspi/streamablecontent.h
/usr/include/at-spi-1.0/libspi/table.h
/usr/include/at-spi-1.0/libspi/text.h
/usr/include/at-spi-1.0/libspi/value.h