v3.26.1
Intangible assets (Tables)
 12 Months Ended
Dec. 31, 2025
Intangible Assets  
Schedule of movement in intangible assets
         
  Balance in 2024 Additions/ Amortization Write-offs Transfers Balance in 2025
 
Total cost of intangible assets, gross 47,460,121 1,706,746 (1,132) - 49,165,735
Software licenses 24,058,388 - (1,132) 1,575,776 25,633,032
Authorizations 18,903,457 44,327 - 35,340 18,983,124
Goodwill 3,112,169 - - - 3,112,169
Infrastructure right-of-use - LT Amazonas 212,703 - - 7,544 220,247
List of customers 253,629 - - - 253,629
Other assets 583,355 - - 3,336 586,691
Intangible assets under development 336,420 1,662,419 - (1,621,996) 376,843
           
Total accumulated amortization (32,605,161) (1,969,183) 1,132 - (34,573,212)
Software licenses (21,722,385) (983,061) 1,132 - (22,704,314)
Authorizations (10,272,479) (899,414) - - (11,171,893)
Infrastructure right-of-use - LT Amazonas (108,270) (11,996) - - (120,266)
List of customers (88,219) (33,082) - - (121,301)
Other assets (413,808) (41,630) - - (455,438)
           
Total intangible assets, net 14,854,960 (262,437) - - 14,592,523
Software licenses(c) 2,336,003 (983,061) - 1,575,776 2,928,718
Authorizations(f) 8,630,978 (855,087) - 35,340 7,811,231
Goodwill(d) 3,112,169 - - - 3,112,169
Infrastructure right-of-use - LT Amazonas(e) 104,433 (11,996) - 7,544 99,981
List of customers 165,410 (33,082) -   132,328
Other assets 169,547 (41,630) - 3,336 131,253
Intangible assets under development 336,420 1,662,419 - (1,621,996) 376,843
   
  Balance in 2023 Additions/ Amortization Write-offs Transfers Balance in 2024
 
Total cost of intangible assets, gross 46,313,583 1,146,747 (209) - 47,460,121
Software licenses 23,167,846 - (54) 890,596 24,058,388
Authorizations 18,794,239 63,915 - 45,303 18,903,457
Goodwill 3,112,169 - - - 3,112,169
Infrastructure right-of-use - LT Amazonas 207,589 - - 5,114 212,703
List of customers  253,629.00 - - - 253,629
Other assets 574,245 - - 9,110 583,355
Intangible assets under development 203,866 1,082,832 (155) (950,123) 336,420
           
Total accumulated amortization (30,688,542) (1,916,673) 54 - (32,605,161)
Software licenses  (20,785,708)  (936,731)  54 -  (21,722,385)
Authorizations  (9,377,907)  (894,572) - -  (10,272,479)
Infrastructure right-of-use - LT Amazonas  (97,174)  (11,096) - -  (108,270)
List of customers  (55,137)  (33,082) - -  (88,219)
Other assets  (372,616)  (41,192) - -  (413,808)
           
Total intangible assets, net  15,625,041  (769,926)  (155) -  14,854,960
Software licenses(c) 2,382,138  (936,731) -  890,596  2,336,003
Authorizations(f) 9,416,332  (830,657) -  45,303  8,630,978
Goodwill(d) 3,112,169 - - -  3,112,169
Infrastructure right-of-use - LT Amazonas(e) 110,415  (11,096) -  5,114  104,433
List of customers  198,492.00  (33,082) - -  165,410
Other assets 201,629  (41,192) -  9,110  169,547
Intangible assets under development 203,866  1,082,832  (155)  (950,123)  336,420
Schedule of amortization rates
 
  Annual %
   
Software licenses 20
Authorizations 5−25
Infrastructure right-of-use Up to 5
Other assets Up to 10
List of Cozani’s customer 13.04
Surplus from Cozani authorizations 5.66
Schedule of goodwill registered
       
  2025   2024
       
Goodwill 3,112,169   3,112,169
       
Acquisition of Cozani 2,636,426   2,636,426
Acquisitions of TIM Fiber SP and TIM Fiber RJ 108,172   108,172
Acquisition of “Intelig” by TIM Participações 210,015   210,015
Acquisition of minority interests in TIM Sul and TIM Nordeste 157,556   157,556