λ cat test.py
class L:
    def execute(self):
        return {
            "data": [],
            **({"count": 1 if include_count else {}}),
        }

λ uvx ruff@0.8.6 check test.py --select PIE --no-cache --fix 

error: Fix introduced a syntax error. Reverting all changes.

This indicates a bug in Ruff. If you could open an issue at:

    https://github.com/astral-sh/ruff/issues/new?title=%5BFix%20error%5D

...quoting the contents of `test.py`, the rule codes PIE800, along with the `pyproject.toml` settings and executed command, we'd be very appreciative!

test.py:5:16: PIE800 Unnecessary spread `**`
  |
3 |         return {
4 |             "data": [],
5 |             **({"count": 1 if include_count else {}}),
  |                ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^ PIE800
6 |         }
  |
  = help: Remove unnecessary dict

Found 1 error.
[*] 1 fixable with the `--fix` option.