v3.25.4
INCOME AND SOCIAL CONTRIBUTION TAXES - Deferred taxes (Details) - BRL (R$)
R$ in Thousands
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
DEFERRED TAXES AND TAXES RECOVERABLE      
Balance at beginning R$ 3,857,462 R$ 3,241,495  
Income statement 170,413 454,380  
Comprehensive income (54,654) 149,400  
Balance at ending 3,911,901 3,857,462  
Deferred tax assets 9,593,230 8,947,536 R$ 9,177,084
Deferred tax liabilities (13,505,131) (12,804,998) (12,418,579)
Deferred tax (Liabilities), net (4,226,185) (4,015,677)  
Deferred tax assets of subsidiaries 314,284 158,215 177,245
Deferred tax (Liabilities), without considering the subsidiary's deferred tax assets 4,226,185 4,015,677 R$ 3,418,740
Unrecognized deferred tax assets related to IR on tax losses and CS on negative basis on the accounting books 95,922 12,602  
IPNET Cloud Services and Systems Development Ltda.      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (12,187)    
Samauma      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (3,535)    
FiBrasil Infraestrutura e Fibra Ótica S.A. (“FiBrasil”)      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (61,199)    
Telefonica Cibersegurana e Tecnologia Do Brasil      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (3,656)    
Income and social contribution taxes on tax losses      
DEFERRED TAXES AND TAXES RECOVERABLE      
Balance at beginning [1] (1,720,781) (2,097,731)  
Income statement [1] 362,749 376,950  
Comprehensive income [1] 0 0  
Balance at ending [1] (1,437,726) (1,720,781)  
Income and social contribution taxes on tax losses | IPNET Cloud Services and Systems Development Ltda.      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs [1] 0    
Income and social contribution taxes on tax losses | Samauma      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs [1] 0    
Income and social contribution taxes on tax losses | FiBrasil Infraestrutura e Fibra Ótica S.A. (“FiBrasil”)      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs [1] (79,694)    
Income and social contribution taxes on tax losses | Telefonica Cibersegurana e Tecnologia Do Brasil      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs [1] 0    
Income and social contribution taxes on temporary differences      
DEFERRED TAXES AND TAXES RECOVERABLE      
Balance at beginning [2] 5,578,243 5,339,226  
Income statement [2] (192,336) 77,430  
Comprehensive income [2] (54,654) 149,400  
Balance at ending [2] 5,349,627 5,578,243  
Income and social contribution taxes on temporary differences | IPNET Cloud Services and Systems Development Ltda.      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs [2] (12,187)    
Income and social contribution taxes on temporary differences | Samauma      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs [2] (3,535)    
Income and social contribution taxes on temporary differences | FiBrasil Infraestrutura e Fibra Ótica S.A. (“FiBrasil”)      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs [2] (18,495)    
Income and social contribution taxes on temporary differences | Telefonica Cibersegurana e Tecnologia Do Brasil      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs [2] (3,656)    
Provisions for legal, labor, tax civil and regulatory contingencies      
DEFERRED TAXES AND TAXES RECOVERABLE      
Balance at beginning (2,088,350) (2,390,268)  
Income statement (49,643) 321,522  
Comprehensive income 0 0  
Balance at ending (2,147,532) (2,088,350)  
Provisions for legal, labor, tax civil and regulatory contingencies | IPNET Cloud Services and Systems Development Ltda.      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (19,604)    
Provisions for legal, labor, tax civil and regulatory contingencies | Samauma      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (837)    
Provisions for legal, labor, tax civil and regulatory contingencies | FiBrasil Infraestrutura e Fibra Ótica S.A. (“FiBrasil”)      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (8,702)    
Provisions for legal, labor, tax civil and regulatory contingencies | Telefonica Cibersegurana e Tecnologia Do Brasil      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Trade accounts payable and other provisions      
DEFERRED TAXES AND TAXES RECOVERABLE      
Balance at beginning (2,361,206) (1,895,643)  
Income statement (606,736) (465,563)  
Comprehensive income 0 0  
Balance at ending (2,970,765) (2,361,206)  
Trade accounts payable and other provisions | IPNET Cloud Services and Systems Development Ltda.      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Trade accounts payable and other provisions | Samauma      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Trade accounts payable and other provisions | FiBrasil Infraestrutura e Fibra Ótica S.A. (“FiBrasil”)      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (2,454)    
Trade accounts payable and other provisions | Telefonica Cibersegurana e Tecnologia Do Brasil      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (369)    
Customer portfolio and trademarks      
DEFERRED TAXES AND TAXES RECOVERABLE      
Balance at beginning 144,199 178,158  
Income statement (14,105) (33,959)  
Comprehensive income 0 0  
Balance at ending 130,094 144,199  
Customer portfolio and trademarks | IPNET Cloud Services and Systems Development Ltda.      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Customer portfolio and trademarks | Samauma      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Customer portfolio and trademarks | FiBrasil Infraestrutura e Fibra Ótica S.A. (“FiBrasil”)      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Customer portfolio and trademarks | Telefonica Cibersegurana e Tecnologia Do Brasil      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Estimated losses on impairment of accounts receivable      
DEFERRED TAXES AND TAXES RECOVERABLE      
Balance at beginning (619,881) (622,046)  
Income statement (76,303) 623  
Comprehensive income 0 0  
Balance at ending (696,480) (619,881)  
Estimated losses on impairment of accounts receivable | IPNET Cloud Services and Systems Development Ltda.      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (1,542)    
Estimated losses on impairment of accounts receivable | Samauma      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Estimated losses on impairment of accounts receivable | FiBrasil Infraestrutura e Fibra Ótica S.A. (“FiBrasil”)      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (296)    
Estimated losses on impairment of accounts receivable | Telefonica Cibersegurana e Tecnologia Do Brasil      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Estimated losses from modems and other P&E items      
DEFERRED TAXES AND TAXES RECOVERABLE      
Balance at beginning (114,779) (109,985)  
Income statement 1,466 (4,794)  
Comprehensive income 0 0  
Balance at ending (113,313) (114,779)  
Estimated losses from modems and other P&E items | IPNET Cloud Services and Systems Development Ltda.      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Estimated losses from modems and other P&E items | Samauma      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Estimated losses from modems and other P&E items | FiBrasil Infraestrutura e Fibra Ótica S.A. (“FiBrasil”)      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Estimated losses from modems and other P&E items | Telefonica Cibersegurana e Tecnologia Do Brasil      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Pension plans and other post-employment benefits      
DEFERRED TAXES AND TAXES RECOVERABLE      
Balance at beginning (245,299) (364,335)  
Income statement 64,296 (30,067)  
Comprehensive income (30,138) 149,103  
Balance at ending (211,141) (245,299)  
Pension plans and other post-employment benefits | IPNET Cloud Services and Systems Development Ltda.      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Pension plans and other post-employment benefits | Samauma      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Pension plans and other post-employment benefits | FiBrasil Infraestrutura e Fibra Ótica S.A. (“FiBrasil”)      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Pension plans and other post-employment benefits | Telefonica Cibersegurana e Tecnologia Do Brasil      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Profit sharing      
DEFERRED TAXES AND TAXES RECOVERABLE      
Balance at beginning (209,830) (223,420)  
Income statement (10,237) 13,590  
Comprehensive income 0 0  
Balance at ending (226,766) (209,830)  
Profit sharing | IPNET Cloud Services and Systems Development Ltda.      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Profit sharing | Samauma      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Profit sharing | FiBrasil Infraestrutura e Fibra Ótica S.A. (“FiBrasil”)      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (4,477)    
Profit sharing | Telefonica Cibersegurana e Tecnologia Do Brasil      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (2,222)    
Licenses      
DEFERRED TAXES AND TAXES RECOVERABLE      
Balance at beginning 2,208,640 2,366,402  
Income statement (157,760) (157,762)  
Comprehensive income 0 0  
Balance at ending 2,050,880 2,208,640  
Licenses | IPNET Cloud Services and Systems Development Ltda.      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Licenses | Samauma      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Licenses | FiBrasil Infraestrutura e Fibra Ótica S.A. (“FiBrasil”)      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Licenses | Telefonica Cibersegurana e Tecnologia Do Brasil      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Goodwill (Spanish and Navytree, Vivo Part., GVT Part. and Garliava)      
DEFERRED TAXES AND TAXES RECOVERABLE      
Balance at beginning 7,678,224 7,443,807  
Income statement 211,661 234,417  
Comprehensive income 0 0  
Balance at ending 7,906,741 7,678,224  
Goodwill (Spanish and Navytree, Vivo Part., GVT Part. and Garliava) | IPNET Cloud Services and Systems Development Ltda.      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Goodwill (Spanish and Navytree, Vivo Part., GVT Part. and Garliava) | Samauma      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Goodwill (Spanish and Navytree, Vivo Part., GVT Part. and Garliava) | FiBrasil Infraestrutura e Fibra Ótica S.A. (“FiBrasil”)      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (16,856)    
Goodwill (Spanish and Navytree, Vivo Part., GVT Part. and Garliava) | Telefonica Cibersegurana e Tecnologia Do Brasil      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Property, plant and equipment of small value      
DEFERRED TAXES AND TAXES RECOVERABLE      
Balance at beginning 1,247,038 1,190,678  
Income statement (12,475) 56,360  
Comprehensive income 0 0  
Balance at ending 1,234,563 1,247,038  
Property, plant and equipment of small value | IPNET Cloud Services and Systems Development Ltda.      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Property, plant and equipment of small value | Samauma      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Property, plant and equipment of small value | FiBrasil Infraestrutura e Fibra Ótica S.A. (“FiBrasil”)      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Property, plant and equipment of small value | Telefonica Cibersegurana e Tecnologia Do Brasil      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Technological Innovation Law      
DEFERRED TAXES AND TAXES RECOVERABLE      
Balance at beginning 5,718 7,158  
Income statement (1,422) (1,440)  
Comprehensive income 0 0  
Balance at ending 4,296 5,718  
Technological Innovation Law | IPNET Cloud Services and Systems Development Ltda.      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Technological Innovation Law | Samauma      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Technological Innovation Law | FiBrasil Infraestrutura e Fibra Ótica S.A. (“FiBrasil”)      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Technological Innovation Law | Telefonica Cibersegurana e Tecnologia Do Brasil      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs 0    
Other temporary differences      
DEFERRED TAXES AND TAXES RECOVERABLE      
Balance at beginning (66,231) (241,280)  
Income statement 458,922 144,503  
Comprehensive income (24,516) 297  
Balance at ending 389,050 R$ (66,231)  
Other temporary differences | IPNET Cloud Services and Systems Development Ltda.      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (30,249)    
Other temporary differences | Samauma      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (4,372)    
Other temporary differences | FiBrasil Infraestrutura e Fibra Ótica S.A. (“FiBrasil”)      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs (17,568)    
Other temporary differences | Telefonica Cibersegurana e Tecnologia Do Brasil      
DEFERRED TAXES AND TAXES RECOVERABLE      
Transaction costs R$ (1,065)    
[1] Under Brazilian tax legislation these may be offset up to 30% of the annual taxable income but otherwise have no expiry date.
[2] Amounts that will be realized upon payment of provision, occurrence of impairment losses for trade accounts receivable, or realization of inventories, as well as upon reversal of other provision.