( b ) when undertaking cross-border transactions in land and / or buildings ( e.g. holiday homes ) , property owners are treated as if they have transferred their ownership to a notional institutional unit that is actually resident in the country where the property is located .
( b ) en las transacciones transfronterizas de terrenos o inmuebles ( p. ej . residencias de vacaciones ) , se trata a los propietarios como si hubieran transferido su propiedad a una unidad institucional nocional efectivamente residente en el país donde se encuentre el bien .