I would like to utilize SPI communication between GPS and FPGA board. I would like to know whether there is absolute maximum voltage rating for utilizing this communication protocol. The FPGA which I will use is Altera MAX 10 and the GPS Module is U-Blox LEA-M8T. Thanks a lot.
Maximum voltage levels has nothing to do with the SPI protocol.
Instead you should check the rating of the devices IOs in their corresponding datasheets.