Internal resistance (IR) is considered one of the most important parameters of a battery, as it is used to evaluate the battery's power performance, energy efficiency, aging mechanisms or equivalent circuit modeling. In addition, in electric vehicle (EV) applications, the IR provides essential information related with regenerative braking capabilities, dynamic charge and discharge efficiencies, or physical degradation of the battery. This work aims to provide the insight details of the IR of a battery under several testing conditions and methods, to present its practical implications on EVs. The experimental tests are carried out on lithium iron phosphate (LFP) batteries ranging from 16 Ah to 100 Ah, suitable for its use in EVs. We study the IR dependency with battery's capacity, SOC and the charge/discharge rate; also, the convenience of using a certain IR measurement method is evaluated. Furthermore, the main results are put into context for practical EV applications, to enhance the design of battery management systems (BMS) in relation with the system's energy efficiency.