Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. José María Ruiz-Mateos y Jiménez de Tejada is a Spanish businessman. He began by exporting wine to England. He founded the conglomerate Rumasa and had a lot of influence in Spanish society. In 1983, the government of Spain expropriated the company. The government alleged that Rumasa had failed to pay millions of dollars in mandatory taxes to the national treasury. The government also claimed that Rumasa was in virtual bankruptcy and that it was still afloat thanks solely to imaginative accounting by the auditing department of the company.