[FIX] l10n_es: Account 526 must be payable to reconcile

You can check

https://www.plangeneralcontable.com/?tit=526-dividendo-activo-a-pagar&name=GeTia&contentId=pgc_526



for further information on the account.

This is needed for proper bank statement reconciliation and for AEAT model 123.

closes odoo/odoo#35357

Signed-off-by: oco-odoo <oco-odoo@users.noreply.github.com>