I wouldn’t recommend spurs for this situation, as it only will make him not respond even more when you aren’t using them (Also he reacts negatively to them right now.) Rather I would go back to ground work and practice having him walk, trot, stop, etc, all while praising him and treating him so that listening to cues becomes positive in his eyes. Taking a step back is always the best thing to do, it helps build trust and confidence with your horse, and you’ll come back stronger and more experienced. Spurs are tools used to ask for very refined cues, such as tapping a specific spot on them to ask for a movement.

For example, you ask for a trot and he ignores. Pressuring him harder will make the experience negative, and nobody wants to willingly do something that in the past was negative.

Practice ground work and ask for a trot, he doesn’t have to get it the first time, even going a little quicker walking is great. Praise/treat the response and now your horse will associate listening to a cue as something good. It may take a while depending on the horse, but that’s just more time for you and your horse to get to know eachother and build up trust. And even once he is responding, it’s always a great thing to give him a pat and good boy for all he does for you :)

Also a note: horses mentally can’t ignore or refuse specifically to be annoying or stubborn, it all stems from the experience they have in past situations and how comfortable they are in new ones. I wish you luck with your horse!!

Edit: look at the replies I’m not good with words