default or selected kernelversion does not have config value CONFIG_HAVE_GCC_PLUGINS.
Result is shown for kernelversion 6.9-rc5

CONFIG_HAVE_GCC_PLUGINS (not configurable)

configname: CONFIG_HAVE_GCC_PLUGINS

Linux Kernel Configuration
└─>General architecture-dependent options
└─>HAVE_GCC_PLUGINS
In linux kernel since version 4.1 (release Date: 2015-06-21)  
An arch should select this symbol if it supports building with
GCC plugins.