Business Context and Reporting Period
This Form 6-K filing by TELEFONICA BRASIL S.A. covers the period ending May 27, 2026. The report serves as a Notice to the Market confirming the amount of Interest on Capital (IoC) previously deliberated by the Board of Directors on May 15, 2026.
Key Financial Metrics
The filing does not provide comprehensive financial statements (revenue, profit, cash flow, or debt). It focuses exclusively on shareholder distributions:
- Interest on Capital (IoC) Gross Amount per Share: R$ 0.18775779427
- Withholding Income Tax (17.5%): R$ 0.03285761400
- Net Amount per Share: R$ 0.15490018027
- Record Date: May 27, 2026
- Payment Deadline: On or before April 30, 2027
Material Changes
The Company confirmed that no acquisitions, divestitures, or cancellations of treasury shares occurred under its Share Buyback Program between the initial notice and this confirmation. Consequently, the IoC amount per share remains unchanged from the May 15, 2026, deliberation.
Outlook and Management Commentary
Shares will trade "ex-interest" after the record date of May 27, 2026. The exact payment date within the April 30, 2027, deadline will be defined by the Board of Directors. The filing notes that the 17.5% tax rate is standard but may vary for certain shareholders due to international treaties or tax immunities.
Investor Verification Checklist
- Verify shareholding position as of the close of business on May 27, 2026, to confirm eligibility for the IoC payment.
- Confirm individual tax status to determine if the standard 17.5% withholding rate applies or if exemptions/treaties reduce the tax burden.
- Monitor future announcements for the specific payment date, which must occur by April 30, 2027.
- Note that this filing contains no operational or financial performance data for the period.