Schengen visa – Italian issued visa but now going to Spain

I am an EU citizen. Wife is Kazhak national and we live in UK. We planned a holiday in Italy and obtained multi entry visa from Italian consulate. Covid restrictions have resulted in us having cancelled Italian trip and substituting Spanish trip.

  1. Is my wife entitled to use Italian visa to enter Spain given we will not be visiting Italy?
  2. If we visit Italy on a subsequent trip during the validity of the visa is my wife likely to encounter difficulties when applying subsequently for a further Italian visa.

I would appreciate if respondents could provide links to official guidance that supports their answers