{"filing":{"accession_number":"0001292814-26-004550","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_6k2.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1066119/000129281426004550/viv20260914_6k2.htm"},"events":[{"id":33387,"run_id":30696,"accession_number":"0001292814-26-004550","anchor_item_number":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The Board of Directors approved a declaration of interest on capital (IoC) of R$500,000,000.00 gross (R$412,500,000.00 net), equivalent to R$0.156464828562 per share gross. This is a return of capital to shareholders, functionally equivalent to a dividend distribution. The disclosure specifies the record date (September 25, 2026) and payment deadline (by April 30, 2027), making it a material capital allocation event.","company_name":"TELEFONICA BRASIL S.A.","ticker":"VIV","filing_date":"2026-09-14","form":"6-K","submitted_at":null,"items":null}],"classifications":[{"id":36832,"accession_number":"0001292814-26-004550","item_number":null,"item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Board of Directors approved a declaration of interest on capital (IoC) of R$500,000,000.00 gross (R$412,500,000.00 net), equivalent to R$0.156464828562 per share gross. This is a return of capital to shareholders, functionally equivalent to a dividend distribution. The disclosure specifies the record date (September 25, 2026) and payment deadline (by April 30, 2027), making it a material capital allocation event.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-14T21:30:45.625033+00:00","company_name":"TELEFONICA BRASIL S.A.","ticker":"VIV","filing_date":"2026-09-14"}]}