<SEC-DOCUMENT>0000950103-26-003987.txt : 20260318
<SEC-HEADER>0000950103-26-003987.hdr.sgml : 20260318
<ACCEPTANCE-DATETIME>20260318075511
ACCESSION NUMBER:		0000950103-26-003987
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20260318
FILED AS OF DATE:		20260318
DATE AS OF CHANGE:		20260318

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			De Luca Cristina Presz Palmaka
		CENTRAL INDEX KEY:			0001972314
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14475
		FILM NUMBER:		26765413

	MAIL ADDRESS:	
		STREET 1:		RUA TUIM, 554, APTO 121
		CITY:			SAO PAULO
		STATE:			D5
		ZIP:			04514-102

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TELEFONICA BRASIL S.A.
		CENTRAL INDEX KEY:			0001066119
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		ORGANIZATION NAME:           	06 Technology
		EIN:				000000000

	BUSINESS ADDRESS:	
		STREET 1:		AVENIDA ENGENHEIRO LUIS CARLOS BERRINI,
		STREET 2:		1376, CIDADE MONCOES
		CITY:			SAO PAULO-SP
		STATE:			D5
		ZIP:			04571-936
		BUSINESS PHONE:		55 11 3430-3687

	MAIL ADDRESS:	
		STREET 1:		AVENIDA ENGENHEIRO LUIS CARLOS BERRINI,
		STREET 2:		1376, CIDADE MONCOES
		CITY:			SAO PAULO-SP
		STATE:			D5
		ZIP:			04571-936

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TELESP HOLDING CO
		DATE OF NAME CHANGE:	20051028

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TELESP PARTICIPACOES SA
		DATE OF NAME CHANGE:	19980716
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>ownership.xml
<DESCRIPTION>FORM 3
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0607</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2026-03-18</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001066119</issuerCik>
        <issuerName>TELEFONICA BRASIL S.A.</issuerName>
        <issuerTradingSymbol>VIV</issuerTradingSymbol>
        <issuerForeignTradingSymbol>VIVT3</issuerForeignTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001972314</rptOwnerCik>
            <rptOwnerName>De Luca Cristina Presz Palmaka</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>AV. ENG LUIS CARLOS BERRINI, 1376</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>SAO PAULO</rptOwnerCity>
            <rptOwnerState></rptOwnerState>
            <rptOwnerZipCode>04571-936</rptOwnerZipCode>
            <rptOwnerStateDescription>BRAZIL</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <remarks>Exhibit 24.1 - Power of Attorney</remarks>

    <ownerSignature>
        <signatureName>/s/ Cristina Presz Palmaka de Luca</signatureName>
        <signatureDate>2026-03-18</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.1
<SEQUENCE>2
<FILENAME>dp243118_ex2401.htm
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: right; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit 24.1</B></FONT></P>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
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    <TD STYLE="padding: 4pt; width: 50%; border: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Know all by these presents, that the undersigned
    hereby constitutes and appoints Tatiana Cardoso Anicet, Brazilian citizen, married, business administrator, bearer of the ID no.
    <FONT STYLE="background-color: Black">XXXXXXXXXXXX</FONT> and enrolled with the Brazilian Taxpayer Register (CPF) under no. <FONT STYLE="background-color: Black">XXXXXXXXXXXX</FONT>,
    with professional address at Engenheiro Luiz Carlos Berrini Avenue, 1376, Cidade Mon&ccedil;&otilde;es, in the City of S&atilde;o
    Paulo, State of S&atilde;o Paulo, as the undersigned&rsquo;s true and lawful attorney-in-fact to:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(1)&nbsp;&nbsp;obtain and maintain credentials,
    including any Form ID or amended Form ID, to enable the undersigned, directly or indirectly including through a delegated entity, account
    administrator or other designated filing agent, to submit and file information and documents via the SEC&rsquo;s Electronic Data Gathering
    and Retrieval (&ldquo;EDGAR&rdquo;) system or successor EDGAR Next, including identification codes, verification codes, passwords and
    password management codes, and any related annual certifications or confirmations, and to act as the undersigned&rsquo;s agent for such
    purposes;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(2)&nbsp;&nbsp;execute for and on behalf of the
    undersigned, in the undersigned&rsquo;s capacity as a reporting person pursuant to Section 16 of the Securities Exchange Act of 1934,
    as amended (the &ldquo;Exchange Act&rdquo;), and the rules thereunder of Telef&ocirc;nica Brasil S.A. (the &ldquo;Company&rdquo;), Forms
    3, 4 and 5, including any amendments thereto, in accordance with Section 16(a) of the Exchange Act;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(3)&nbsp;&nbsp;upon instructions received from
    the undersigned, do and perform any and all acts, directly or indirectly including through a delegated entity, account administrator or
    other designated filing agent, for and on behalf of the undersigned which may be necessary or desirable to complete and execute any such
    Form 3, 4 or 5, complete and execute any amendment or amendments thereto, and timely file such form with the United States Securities
    and Exchange Commission (the &ldquo;SEC&rdquo;) and any applicable stock exchange or similar authority;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P></TD>
    <TD STYLE="padding: 4pt; width: 50%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PROCURA&Ccedil;&Atilde;O</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 32.1pt">Saibam todos, por meio desta, que o abaixo-assinado
    nomeia e constitui a Sra. Tatiana Cardoso Anicet, brasileira, casada, administradora, portadora do RG n&ordm; <FONT STYLE="background-color: Black">XXXXXXXXXXXX</FONT>
    e inscrita no CPF sob o n&ordm;. <FONT STYLE="background-color: Black">XXXXXXXXXXXX</FONT>, com domic&iacute;lio profissional na
    Av. Engenheiro Luiz Carlos Berrini, 1376, Cidade Mon&ccedil;&otilde;es na cidade de S&atilde;o Paulo, estado de S&atilde;o Paulo,
    como sua leg&iacute;tima procuradora, conferindo-lhe poderes para:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 32.1pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 32.1pt">(1) obter e manter credenciais, incluindo qualquer
    <I>Form ID</I> ou <I>Form ID</I> alterado, para permitir ao outorgante, direta ou indiretamente, inclusive por meio de entidade delegada,
    administrador de conta ou outro agente de protocolo designado, enviar e arquivar informa&ccedil;&otilde;es e documentos por meio do sistema
    <I>Electronic Data Gathering and Retrieval</I> (&ldquo;EDGAR&rdquo;) da SEC ou de seu sucessor, EDGAR Next, incluindo c&oacute;digos de
    identifica&ccedil;&atilde;o, c&oacute;digos de verifica&ccedil;&atilde;o, senhas e c&oacute;digos de gerenciamento de senhas, bem como
    quaisquer certifica&ccedil;&otilde;es ou confirma&ccedil;&otilde;es anuais relacionadas, atuando como agente do outorgante para tais finalidades;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 32.1pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 32.1pt">(2)&nbsp;&nbsp;assinar, por
    e em nome do outorgante, na qualidade de pessoa sujeita &agrave;s obriga&ccedil;&otilde;es de reporte previstas na Se&ccedil;&atilde;o
    16 do <I>Securities Exchange Act</I> de 1934, conforme alterado (o &ldquo;Exchange Act&rdquo;), e de acordo com as regras aplic&aacute;veis
    &agrave; Telef&ocirc;nica Brasil S.A. (a &ldquo;Companhia&rdquo;), os Formul&aacute;rios 3, 4 e 5, incluindo quaisquer altera&ccedil;&otilde;es,
    nos termos da Se&ccedil;&atilde;o 16(a) do Exchange Act;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 32.1pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 32.1pt">(3)&nbsp;&nbsp;mediante instru&ccedil;&atilde;o
    do outorgante, praticar todos e quaisquer atos, direta ou indiretamente, inclusive por meio de entidade delegada, administrador de conta
    ou outro agente designado, para e em nome do outorgante, que sejam necess&aacute;rios ou desej&aacute;veis para preencher e assinar quaisquer
    Formul&aacute;rios 3, 4 ou 5, preencher e assinar qualquer altera&ccedil;&atilde;o ou altera&ccedil;&otilde;es a eles relacionadas, e
    protocolar tais documentos tempestivamente perante a <I>U.S. Securities and Exchange Commission</I> (a &ldquo;SEC&rdquo;) e qualquer bolsa
    de valores ou autoridade similar aplic&aacute;vel;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 32.1pt"></P></TD></TR>
  </TABLE>

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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(4)&nbsp;&nbsp;&nbsp;act as an account administrator
    for the undersigned&rsquo;s EDGAR account, including: (i) appointing, removing and replacing account administrators, account users, technical
    administrators and delegated entities; (ii) maintaining the security of the undersigned&rsquo;s EDGAR account, including modification
    of access codes; (iii) maintaining, modifying and certifying the accuracy of information on the undersigned&rsquo;s EDGAR account dashboard;
    (iv) acting as the EDGAR point of contact with respect to the undersigned&rsquo;s EDGAR account; and (v) performing any other actions
    contemplated by Rule 10 of Regulation S-T with respect to account administrators.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The undersigned hereby grants to such attorney-in-fact
full power and authority to act separately and to do and perform any and every act and thing whatsoever requisite, necessary, or proper
to be done in the exercise of any of the rights and powers herein granted, as fully to all intents and purposes as the undersigned might
or could do if personally present, with full power of substitution, delegation or revocation, hereby ratifying and confirming all that
such attorney-in-fact, or the substitute or substitutes or delegee or delegees of such attorney-in-fact, shall lawfully do or cause to
be done by virtue of this Power of Attorney and the rights and powers herein granted.&nbsp;&nbsp;The undersigned acknowledges that the
foregoing attorney-in-fact, in serving in such capacity at the request of the undersigned, is not assuming, nor is the Company assuming,
any of the undersigned&rsquo;s responsibilities to comply with Section 16 of the Exchange Act.&nbsp;</P></TD>
    <TD STYLE="padding: 4pt; width: 50%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 32.05pt">(4)&nbsp;&nbsp;atuar como
    administrador da conta EDGAR do outorgante, incluindo: (i) nomear, remover e substituir administradores de conta, usu&aacute;rios, administradores
    t&eacute;cnicos e entidades delegadas; (ii) manter a seguran&ccedil;a da conta EDGAR do outorgante, incluindo modificar c&oacute;digos
    de acesso; (iii) manter, modificar e certificar a precis&atilde;o das informa&ccedil;&otilde;es no <I>dashboard</I> da conta EDGAR do
    outorgante; (iv) atuar como ponto de contato do EDGAR em rela&ccedil;&atilde;o &agrave; conta do outorgante; e (v) executar quaisquer
    outras a&ccedil;&otilde;es previstas na Regra 10 do Regulamento S-T referentes a administradores de conta.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 32.05pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 32.05pt">O outorgante confere, por
    meio desta, &agrave; procuradora, plenos poderes e autoridade para, isoladamente, executar e praticar todo e quaisquer atos ou coisas
    de qualquer natureza que forem indispens&aacute;veis, necess&aacute;rios ou adequados ao exerc&iacute;cio dos direitos e poderes aqui
    concedidos, da mesma forma que o outorgante poderia ou estaria disposto a fazer se estivesse pessoalmente presente, com plenos poderes
    de substitui&ccedil;&atilde;o, delega&ccedil;&atilde;o ou revoga&ccedil;&atilde;o, ratificando e confirmando todos os atos praticados
    por tal procuradora ou por seus substitutos ou delegado ou delegados, de forma l&iacute;cita, com base nesta procura&ccedil;&atilde;o
    e nos direitos e poderes nela previstos. O outorgante reconhece que a procuradora acima, ao atuar nesta qualidade a pedido do outorgante,
    n&atilde;o assume, e a Companhia tampouco assume, qualquer responsabilidade do outorgante relativa ao cumprimento da Se&ccedil;&atilde;o
    16 do Exchange Act.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 32.05pt"></P></TD></TR>
  </TABLE>

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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This Power of Attorney shall remain in full force
    and effect until the undersigned is no longer required to file Forms 3, 4 and 5 with respect to the undersigned&rsquo;s holdings of and
    transactions in securities issued by the Company, unless earlier revoked by the undersigned in a signed writing delivered to the foregoing
    attorney-in-fact.&nbsp;&nbsp;This Power of Attorney supersedes all other powers of attorney previously executed by the undersigned in
    respect of the subject matter described herein.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">IN WITNESS WHEREOF, the undersigned has caused
    this Power of Attorney to be executed as of this 12 day of February, 2026.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P></TD>
    <TD STYLE="padding: 4pt; width: 50%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 32.1pt">Esta Procura&ccedil;&atilde;o
    permanecer&aacute; em pleno vigor at&eacute; que o outorgante n&atilde;o esteja mais obrigado a apresentar os Formul&aacute;rios 3, 4
    e 5 relativos a sua propriedade e transa&ccedil;&otilde;es envolvendo valores mobili&aacute;rios emitidos pela Companhia, salvo se revogada
    anteriormente pelo outorgante mediante instrumento escrito, devidamente assinado e entregue &agrave; procuradora acima mencionada. Esta
    Procura&ccedil;&atilde;o substitui todas as procura&ccedil;&otilde;es anteriormente emitidas pelo outorgante sobre a mat&eacute;ria aqui
    tratada.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 32.1pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">EM TESTEMUNHO DO QUE, o outorgante firma a
presente procura&ccedil;&atilde;o na data de 12 de fevereiro de 2026.&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Name / Nome: Cristina Presz Palmaka de Luca</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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    <TD STYLE="width: 50%; font-size: 12pt; text-align: right"><FONT STYLE="font-size: 10pt">Signature / Assinatura: </FONT></TD>
    <TD STYLE="width: 50%; border-bottom: Black 1pt solid; font-size: 12pt"><FONT STYLE="font-size: 10pt"><I>&nbsp;&nbsp;/s/ Cristina Presz Palmaka de Luca</I></FONT></TD></TR>
  </TABLE>

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