Telefônica Brasil declares R$325M interest on capital

Telefônica Brasil S.A. approved an Interest on Capital distribution of R$325,000,000.00, based on the balance sheet of January 31, 2026.

Rhea-AI Filing Summary

Telefônica Brasil S.A. approved an Interest on Capital distribution of R$325,000,000.00, based on the balance sheet of January 31, 2026. After 17.5% withholding income tax, the estimated net amount is R$268,125,000.00 to shareholders.

The declared IoC corresponds to a gross R$0.10170213856 per share and a net R$0.08390426431 per share, calculated from the shareholding position of January 31, 2026. Shareholders of record at the end of February 23, 2026 will be entitled to receive the payment, and the shares will trade ex-IoC after that date.

This IoC will be counted toward the mandatory dividends for the fiscal year ending December 31, 2027, subject to approval at the Ordinary General Shareholders’ Meeting to be held in 2026. Payment will be made by April 30, 2027, with the exact date to be set by the Executive Board, and the per-share value may be adjusted to reflect shares repurchased under the current buyback program.

FAQ

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What Interest on Capital did Telefônica Brasil (VIV) approve in February 2026?

Telefônica Brasil approved Interest on Capital of R$325,000,000.00. This amount is based on the January 31, 2026 balance sheet and, after 17.5% withholding income tax, represents an estimated net distribution of R$268,125,000.00 to shareholders as part of future mandatory dividends.

What is the per-share Interest on Capital amount for Telefônica Brasil (VIV)?

The gross IoC is R$0.10170213856 per share and net R$0.08390426431. These values were calculated using the shareholding position on January 31, 2026 and reflect the 17.5% income tax withholding applied to the gross distribution approved by the board.

What is the record date for Telefônica Brasil (VIV) Interest on Capital?

Shareholders of record at the end of February 23, 2026 will receive IoC. Anyone holding shares on that date is entitled to the payment, and after February 23, 2026, Telefônica Brasil’s shares will trade ex-Interest on Capital on the stock exchange.

When will Telefônica Brasil (VIV) pay the approved Interest on Capital?

The IoC payment will be made by April 30, 2027. The company’s Executive Board will set the exact payment date. This distribution will be credited individually to each shareholder according to their position on the record date defined as February 23, 2026.

How will Telefônica Brasil (VIV) treat this IoC in its dividends?

The Interest on Capital will count toward mandatory dividends for 2027. Specifically, it will be considered part of the mandatory dividends for the fiscal year ending December 31, 2027, subject to approval at the Ordinary General Shareholders’ Meeting to be held in 2026.

Can the Telefônica Brasil (VIV) Interest on Capital per share change?

The per-share IoC amount may be adjusted. The company may change the value per share to reflect its shareholding base on February 23, 2026, especially if shares are acquired under Telefônica Brasil’s current share buyback program before that reference date.

What should Telefônica Brasil (VIV) shareholders with special tax status do?

Shareholders with special tax regimes must prove their status by March 5, 2026. Those exempt, immune, or covered by international tax agreements must provide documentation to Banco Bradesco’s Shares and Custody Department so that proper income tax treatment can be applied to their IoC payments.

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Accepted by SEC EDGAR 02/12/2026 - 05:08 PM EST Learn about SEC filing dates

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934

For the month of February, 2026

Commission File Number: 001-14475

TELEFÔNICA BRASIL S.A.
(Exact name of registrant as specified in its charter)

TELEFONICA BRAZIL S.A. (Translation of registrant’s name into English)

Av. Eng° Luís Carlos Berrini, 1376 -  28º andar
São Paulo, S.P.
Federative Republic of Brazil
(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

Form 20-F X Form 40-F

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):

Yes No X 

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):

Yes No X 

TELEFÔNICA BRASIL S.A.

Publicly Held Company

Corporate Taxpayer’s ID (CNPJ) 02.558.157/0001-62

Company Registry (NIRE) 35.3.001.5881-4

NOTICE TO SHAREHOLDERS

DELIBERATION OF INTEREST ON CAPITAL

Telefônica Brasil S.A. (“Company”) communicates its Shareholders that its Board of Directors, at a meeting held on February 12, 2026, approved the declaration of Interest on Capital (“IoC”), pursuant to Article 26 of the Company’s Bylaws, Article 9 of Law 9,249/95 and CVM Resolution 143/2022, in the gross amount of R$325,000,000.00 (three hundred and twenty-five million reais), withholding income tax at the rate of 17.5%, resulting in a estimated net amount of R$268,125,000.00 (two hundred and sixty-eight million, one hundred and twenty-five thousand reais), based on the balance sheet of January 31, 2026. The amount per share is described in the table below:

Type of Payment	Declaration Date	Shareholding Position	Gross Amount per Share (R$)¹	Withholding Income Tax (17.5%)	Net Amount per Share (R$)¹
Interest on Capital	02/12/2026	02/23/2026	0.10170213856	0.01779787425	0.08390426431

¹ Amount per share calculated based on the shareholding position of January 31, 2026.

As established in the article 26 of the Company’s Bylaws, said IoC will be considered as part of the mandatory dividends for the fiscal year ending on December 31, 2027, ad referendum of the Ordinary General Shareholders’ Meeting to be held in 2026.

The IoC will be paid individually to each shareholder, based on the shareholding position in the Company’s records at the end of February 23, 2026. After this date, the shares will trade as “ex-IoC”. The payment of these proceeds will be made by April 30, 2027, with the Company’s Executive Board being responsible for setting the exact date.

The amount per share of Interest on Capital may be adjusted according to the Company’s shareholding base on February 23, 2026, due to possible acquisitions of shares under the current Company's Share Buyback Program.

TELEFÔNICA BRASIL S.A.

Publicly Held Company

Corporate Taxpayer’s ID (CNPJ) 02.558.157/0001-62

Company Registry (NIRE) 35.3.001.5881-4

Shareholders with a special withholding tax regime based on international agreements and treaties, exempt or immune from income tax must provide proof of such status, in accordance with current legislation, by March 5, 2026, to the Shares and Custody Department of Banco Bradesco S.A., the depositary institution of the Company’s book-entry shares, located at Cidade de Deus, s/n, Prédio Amarelo Velho, subsolo – Vila Yara – Zip Code: 06029-900 – Osasco – SP.

São Paulo, February 12, 2026.

David Melcon Sanchez-Friera

CFO and Investor Relations Officer

Telefônica Brasil – Investor Relations

Email: ir.br@telefonica.com

https://ri.telefonica.com.br/en

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

			TELEFÔNICA BRASIL S.A.
Date:	February 12, 2026		By:	/s/ João Pedro Carneiro
				Name:	João Pedro Carneiro
				Title:	Investor Relations Director