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
travis build says: ./account_payment_return/payment_return.py:86:80: E501 line too long (122 > 79 characters)