Nope, you can run with 4, and everyone in WRC except Tanak has been doing that for 3 SS now.
Unless supplementary regs amend this (need to check), FIA regulations state the following:
13.11 SPARE WHEELS Cars may carry a maximum of two spare wheels. If stipulated in the Appendix J for the concerned group, cars must carry at least one spare wheel.
It's complicated somehow in a sporting regulation... on 'engine block' they say that engine count link to a 'car name' and car name - driver name list should be given to FIA before entrylist was...
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Monaco GP to remain on F1 calendar...