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v3.26.1

Prepaid expenses | 12 Months Ended
--- | ---
Dec. 31, 2025
Subclassifications of assets, liabilities and equities [abstract] |
Prepaid expenses | 12 Prepaid expenses
| 2025 |  | 2024
Commissions paid in advance (i) (iii) | 3,666,524 |  |  | 3,948,012 |
Marketing expenses | 11,537 |  |  | 16,791 |
Services paid in advance (ii) | 39,639 |  |  | 213,193 |
Other expenses paid in advance | 345,704 |  |  | 185,237 |
Total | 4,063,404 |  |  | 4,363,233 |
Current | 959,701 |  |  | 935,046 |
Non-Current | 3,103,703 |  |  | 3,428,187 |
(i)Mostly comprised of commissions paid by XP CCTVM to its IFAs in order to establish a long-term relationship with this network. These commissions are recognized at the signing date of each contract and are amortized in the Group’s income statement, linearly, according to the contract’s term period. (ii)Mostly related to software’s subscription licenses (software as a service “SaaS”). (iii)Include balances with related parties, in connection with the transactions disclosed on Note 25.

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