The significant outlay of the IVMDH in recent years has been detrimental to the productivity and competitiveness of the road transport sector, as it represents an additional cost, the legal nature of which has been criticised by the EU.
The application of this tax has contributed to over-taxing transport activities, coinciding with a period of great recession and harsh readjustments in the sector. This position has influenced the poor economic situation of a large number of transport companies, even leading to the disappearance of some of them, and therefore negatively affecting not only the sector in particular, but the Spanish industrial productive fabric as a whole.