migrate module "l10n_es_devolucion_remesas" from 6.1 to "account_payment...

Add module to handle payment return and reopen the related invoice. Code was migrated from the l10n_es_devolucion_remesas module for version 6.1
Filename should match model name (`ir_sequence_type_data.xml`, `ir_sequence_data.xml`, `mail_message_subtype_data.xml`)