-include scripts/Makefile.kasan
-include scripts/Makefile.extrawarn
-include scripts/Makefile.ubsan
-include scripts/Makefile.kcsan
+# include additional Makefiles when needed
+include-y := scripts/Makefile.extrawarn
+include-$(CONFIG_KASAN) += scripts/Makefile.kasan
+include-$(CONFIG_KCSAN) += scripts/Makefile.kcsan
+include-$(CONFIG_UBSAN) += scripts/Makefile.ubsan
+include-$(CONFIG_KCOV) += scripts/Makefile.kcov
+include-$(CONFIG_GCC_PLUGINS) += scripts/Makefile.gcc-plugins
+
+include $(addprefix $(srctree)/, $(include-y))
+
+# scripts/Makefile.gcc-plugins is intentionally included last.
+# Do not add $(call cc-option,...) below this line. When you build the kernel
+# from the clean source tree, the GCC plugins do not exist at this point.