By Jesús Aguado MADRID (Reuters) -The Spanish government has rejected state aid for Abenewco1, a unit of Spanish engineering and energy group Abengoa, moving it closer to bankruptcy proceedings. The company had requested a temporary state aid package worth 249 million euros ($263 million) to stay afloat while it evaluates a takeover bid from Los Angeles-based private equity fund TerraMar Capital LLC worth 200 million euros. A source from Spain’s state vehicle SEPI said that because the viability of the company and the repayment of the loan were not guaranteed, the firm was not subject to state…