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I run an 18x10 ET45 and I find that to be perfect. You can run ET40 on a 10" rim but that is absolutely outer limit if you expect the tire to clear the fender. I know some guys run a 10.5, but I don't see how there is room for an 11" rim if you still want to keep fender clearance on the outside.
As to spacers, you only need spacers if there is not enough offset in the wheel. The sweet spot for a 10" rim is 45-47mm.
The 996 Turbo rears are 18x11 ET45.
Patrick
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