{"filing":{"accession_number":"0001292814-26-004546","cik":"0001066119","ticker":"VIV","company_name":"TELEFONICA BRASIL S.A.","form":"6-K","filing_date":"2026-09-14","report_date":"2026-09-30","primary_document":"viv20260914_6k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1066119/000129281426004546/viv20260914_6k.htm"},"events":[{"id":33383,"run_id":30692,"accession_number":"0001292814-26-004546","anchor_item_number":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The 6-K body discloses a Board of Directors declaration of Interest on Capital (IoC) in the gross amount of R$500,000,000.00 (approximately $412.5 million net after 17.5% withholding tax), approved on September 14, 2026. This is a distribution to shareholders with a specific per-share amount (R$0.15646482856 gross), shareholding position date, and payment deadline (by April 30, 2027). Under Brazilian law and the Company's bylaws, IoC is treated as part of mandatory dividends for the fiscal year ending December 31, 2026, making this a material capital distribution event.","company_name":"TELEFONICA BRASIL S.A.","ticker":"VIV","filing_date":"2026-09-14","form":"6-K","submitted_at":null,"items":null}],"classifications":[{"id":36828,"accession_number":"0001292814-26-004546","item_number":null,"item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The 6-K body discloses a Board of Directors declaration of Interest on Capital (IoC) in the gross amount of R$500,000,000.00 (approximately $412.5 million net after 17.5% withholding tax), approved on September 14, 2026. This is a distribution to shareholders with a specific per-share amount (R$0.15646482856 gross), shareholding position date, and payment deadline (by April 30, 2027). Under Brazilian law and the Company's bylaws, IoC is treated as part of mandatory dividends for the fiscal year ending December 31, 2026, making this a material capital distribution event.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-14T21:27:04.122637+00:00","company_name":"TELEFONICA BRASIL S.A.","ticker":"VIV","filing_date":"2026-09-14"}]}