I believe the first version of make required tabs, but some subsequent versions have relaxed that requirement to make things easier.
Here's an example on a Linux Mint system (the 20's are of course spaces) :
$ od -cx < Makefile
cmd output started 2015 Sat Nov 21 04:39:47 PM PST
0000000 \n g o : \n . / t \n \n
670a 3a6f 200a 2020 2e20 742f 0a0a
0000016
above cmd output done 2015 Sat Nov 21 04:39:47 PM PST
dstromberg@dell-inspiron:/var/tmp/make-tabs i686-pc-linux-gnu 25234
$ make
cmd output started 2015 Sat Nov 21 04:39:48 PM PST
Makefile:3: *** missing separator. Stop.
above cmd output done 2015 Sat Nov 21 04:39:48 PM PST
dstromberg@dell-inspiron:/var/tmp/make-tabs i686-pc-linux-gnu 25234
$ make --version
cmd output started 2015 Sat Nov 21 04:39:53 PM PST
GNU Make 3.81
Copyright (C) 2006 Free Software Foundation, Inc.
This is free software; see the source for copying conditions.
There is NO warranty; not even for MERCHANTABILITY or FITNESS FOR A
PARTICULAR PURPOSE.
This program built for i686-pc-linux-gnu
above cmd output done 2015 Sat Nov 21 04:39:53 PM PST
dstromberg@dell-inspiron:/var/tmp/make-tabs i686-pc-linux-gnu 25234
I'll add that vim's Makefile syntax highlighting puts the space-indented line in red, suggesting an error. Changing the spaces to a single tab makes the red go away.
HTH